FREE COLUMBIA INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
FREE COLUMBIA INC (EIN 84-2446804)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-12
IRS object ID
202331329349300848
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-12T08:33:05-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN270727870PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HERITAGE ACCOUNTING & TAX SERVICESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1335 COTUIT RD UNIT 4AddressLine1Txt
CitySANDWICHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP025635109ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN842446804EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FREE COLUMBIA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFREEBusinessNameControlTxt
Phone5186727302PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1651 HARLEMVILLE ROADAddressLine1Txt
CityHILLSDALECityNm
State AbbreviationNYStateAbbreviationCd
ZIP12529ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAURA SUMMERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5186727302PhoneNum
Signature2023-05-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLAURAPersonFirstNm
Person LastSUMMERPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPETER G LEMIRESRCPAPreparerPersonNm
PTINP01224843PTIN
Phone5088880086PhoneNum
Preparation2023-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLAURA SUMMERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1651 HARLEMSVILLE ROADAddressLine1Txt
CityHILLSDALECityNm
State AbbreviationNYStateAbbreviationCd
ZIP12529ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$163,589GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.FREECOLUMBIA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2020FormationYr
Activity Or MissionFREE COLUMBIA'S MISSION IS THE CULTIVATION OF ART, ASTHETIC EDUCATION, CONTEMPLATIVE INQUIRY, AND ACTION RESEARCH IN A SPIRIT OF INDEPENDENCE AND ACCESSIBILITY.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$203,221PYContributionsGrantsAmt
CY Contributions Grants$81,354CYContributionsGrantsAmt
CY Program Service Revenue$82,156CYProgramServiceRevenueAmt
CY Investment Income$79CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$203,221PYTotalRevenueAmt
CY Total Revenue$163,589CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$93,323PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$142,017CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$67,680PYOtherExpensesAmt
CY Other Expenses$84,712CYOtherExpensesAmt
PY Total Expenses$161,003PYTotalExpensesAmt
CY Total Expenses$226,729CYTotalExpensesAmt
PY Revenues Less Expenses$42,218PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$63,140CYRevenuesLessExpensesAmt
Total Assets BOY$120,566TotalAssetsBOYAmt
Total Assets EOY$57,773TotalAssetsEOYAmt
Total Liabilities EOY$347TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$120,566NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$57,426NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionFREE COLUMBIA'S MISSION IS THE CULTIVATION OF ART, ASTHETIC EDUCATION, CONTEMPLATIVE INQUIRY, AND ACTION RESEARCH IN A SPIRIT OF INDEPENDENCE AND ACCESSIBILITY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$223,086ExpenseAmt
DescENRICHMENT OF CULTURAL LIFE IN THE AREA OF COLUMBIA COUNTY, NY WITH INTEGRATION OF QUALITY DISTANCE LEARNING PROGRAMS PRIMARILY FOCUSED IN THE CONCEPT OF VISUAL ARTS THROUGH PUBLIC AND ACCESSIBLE ART INITIATIVES.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescENRICHMENT OF CULTURAL LIFE IN THE AREA OF COLUMBIA COUNTY.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$223,086TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document13IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee6EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLAURA SUMMERPersonNm
Phone5186727302PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1651 HARLEMSVILLE ROADAddressLine1Txt
CityHILLSDALECityNm
State AbbreviationNYStateAbbreviationCd
ZIP12529ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LAURA SUMMER
PRESIDENT20.00Yes (X)Yes (X)$20,000$0$0
PETE LEMIRE
TREASURER5.00Yes (X)Yes (X)$0$0$0
KAI NAOR
VICE PRESIDE10.00Yes (X)Yes (X)$0$0$0
ALISON FOX
SECRETARY5.00Yes (X)$0$0$0
MATTHEW SAWAYA
TRUSTEE5.00Yes (X)$4,000$0$0
ANGELA FOSTER
TRUSTEE5.00Yes (X)$0$0$0
DAVID SCHWARTZ
TRUSTEE5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$24,000TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$81,354AllOtherContributionsAmt
Total Contributions$81,354TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAMS:COURSES AND EVENTS:O$33,783$33,783
PROGRAMS:MC RICHARDS PROGRAMS$13,048$13,048
PROGRAMS:DE-COMMODIFY ART:ART$12,644$12,644
PROGRAMS:VISUAL ARTS:SUMMER C$7,665$7,665
PROGRAMS:DE-COMMODIFY ART:ENL$4,018$4,018

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,998TotalRevenueColumnAmt
Related Or Exempt Func Income$10,998RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$82,156TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$79TotalRevenueColumnAmt
Related Or Exempt Func Income$79RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$163,589TotalRevenueColumnAmt
Related Or Exempt Func Income$82,235RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$142,017TotalAmt
Program Services$142,017ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,552TotalAmt
Management And General$3,552ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$67,236TotalAmt
Program Services$67,145ProgramServicesAmt
Management And General$91ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,244TotalAmt
Program Services$2,244ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$930TotalAmt
Program Services$930ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,501TotalAmt
Program Services$4,501ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,249TotalAmt
Program Services$6,249ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$226,729TotalAmt
Program Services$223,086ProgramServicesAmt
Management And General$3,643ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$120,566BOYAmt
EOY$57,773EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$120,566BOYAmt
EOY$57,773EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$347EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$347EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$120,566BOYAmt
EOY$57,426EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$120,566BOYAmt
EOY$57,426EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$120,566BOYAmt
EOY$57,773EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$63,140ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$103,061CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$203,221CurrentTaxYearMinus1YearAmt
Current Tax Year$81,354CurrentTaxYearAmt
Total$387,636TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year$82,235CurrentTaxYearAmt
Total$82,235TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$103,061CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$203,221CurrentTaxYearMinus1YearAmt
Current Tax Year$163,589CurrentTaxYearAmt
Total$469,871TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$469,871PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$103,061CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$203,221CurrentTaxYearMinus1YearAmt
Current Tax Year$163,589CurrentTaxYearAmt
Total$469,871TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
EE PFL-NY$285
EE VOLUNTARY DISABILITY$62
FieldValueIRS element (for citing)
Total Liability$347TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DENRICHMENT OF CULTURAL LIFE IN THE AREA OF COLUMBIA COUNTY.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GPROGRAM EXPENSES:SUPPLIES:DIS 1,824 0 0 PROGRAM EXPENSES:SUPPLIES:PRO 918 0 0 PROGRAM EXPENSES:SUPPLIES:SUM 506 0 0 PROGRAM EXPENSES:SUPPLIES:VIS 75 0 0 PROGRAM EXPENSES:SUPPLIES:BOO 215 0 0 PROGRAM EXPENSES:SUPPLIES:EVE 500 0 0 PROGRAM EXPENSES:SUPPLIES:SHO 652 0 0 PROGRAM EXPENSES:COMING HOME 2,574 0 0 PROGRAM EXPENSES:SUPPLIES:MC 6,067 0 0 PROGRAM EXPENSES:PROGRAM SPAC 3,894 0 0 PROGRAM EXPENSES:SUPPLIES:FOO 486 0 0 PROGRAM EXPENSES:SUPPLIES:OVE 919 0 0 PERSONNEL EXPENSES:GUEST TEAC 24,290 0 0 PERSONNEL EXPENSES:GUEST TEAC 14,280 0 0 PERSONNEL EXPENSES:GUEST TEAC 3,760 0 0 PERSONNEL EXPENSES:GUEST TEAC 1,394 0 0 ADMINISTRATIVE EXPENSES:IT/SE 0 6 0 ADMINISTRATIVE EXPENSES:IT/SE 0 85 0 PROGRAM EXPENSES 7 0 0 PROGRAM EXPENSES:SUPPLIES:ONL 467 0 0 DEVELOPMENT/DONOR EXPENSES:DO 1,102 0 0 DEVELOPMENT/DONOR EXPENSES:GR 2,320 0 0 PROGRAM EXPENSES:SUPPLIES 895 0 0 TOTAL 67,145 91 0

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