DOWNTOWN BEAUMONT CULTURAL ARTS DISTRICT: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
DOWNTOWN BEAUMONT CULTURAL ARTS DISTRICT (EIN 82-1331003)
Tax period
2021-10-01 to 2022-09-30
Filed
2023-06-06
IRS object ID
202331579349301308
Schema version
2021v4.0
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)
Return2023-06-06T11:57:05-04:00ReturnTs
Tax Period End2022-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN760001095PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LAWRENCE BLACKBURN MEEK MAXEY & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12920 EASTEX FWYAddressLine1Txt
CityBEAUMONTCityNm
State AbbreviationTXStateAbbreviationCd
ZIP777034643ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN821331003EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DOWNTOWN BEAUMONT CULTURAL ARTSBusinessNameLine1Txt
Business Name Line2DISTRICTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlDOWNBusinessNameControlTxt
Phone4092395983PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 NORTHAddressLine1Txt
CityBEAUMONTCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSUE BARDPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4092395983PhoneNum
Signature2023-05-31SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSUEPersonFirstNm
Person LastBARDPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJULIA F HAYESPreparerPersonNm
PTINP00080882PTIN
Phone4098987610PhoneNum
Preparation2023-06-06PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSUE BARDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 NORTH STAddressLine1Txt
CityBEAUMONTCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$43,209GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressDOWNTOWNBEAUMONT.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2017FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE DOWNTOWN BEAUMONT CULTURAL ARTS DISTRICT IS TO PROMOTE THE CULTURAL AND ECONOMIC DEVELOPMENT OF HISTORIC DOWNTOWN BEAUMONT BY SERVING AS A UNIFIED AND STRUCTURAL APPROACH TO THE ORGANIZATION OF ART RELATED EVENTS IN THE DISTRICT, BY PROVIDING AID TO ARTISTS BOTH LOCAL AND VISITING, AND BY SECURING FUNDING FOR ARTISTS, ART EVENTS, AND CONSERVATION EFFORTS.ActivityOrMissionDesc
Voting Members Governing Body22VotingMembersGoverningBodyCnt
Voting Members Independent22VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$70,197PYContributionsGrantsAmt
CY Contributions Grants$43,209CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$70,197PYTotalRevenueAmt
CY Total Revenue$43,209CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$12,324CYTotalFundraisingExpenseAmt
PY Other Expenses$86,083PYOtherExpensesAmt
CY Other Expenses$47,157CYOtherExpensesAmt
PY Total Expenses$86,083PYTotalExpensesAmt
CY Total Expenses$47,157CYTotalExpensesAmt
PY Revenues Less Expenses-$15,886PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,948CYRevenuesLessExpensesAmt
Total Assets BOY$7,285TotalAssetsBOYAmt
Total Assets EOY$3,594TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,285NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,594NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF THE DOWNTOWN BEAUMONT CULTURAL ARTS DISTRICT IS TO PROMOTE THE CULTURAL AND ECONOMIC DEVELOPMENT OF HISTORIC DOWNTOWN BEAUMONT BY SERVING AS A UNIFIED AND STRUCTURAL APPROACH TO THE ORGANIZATION OF ART RELATED EVENTS IN THE DISTRICT, BY PROVIDING AID TO ARTISTS BOTH LOCAL AND VISITING, AND BY SECURING FUNDING FOR ARTISTS, ART EVENTS, AND CONSERVATION EFFORTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$26,913ExpenseAmt
DescTHE MISSION OF THE DOWNTOWN BEAUMONT CULTURAL ARTS DISTRICT IS TO PROMOTE THE CULTURAL AND ECONOMIC DEVELOPMENT OF HISTORIC DOWNTOWN BEAUMONT BY SERVING AS A UNIFIED AND STRUCTURAL APPROACH TO THE ORGANIZATION OF ART RELATED EVENTS IN THE DISTRICT, BY PROVIDING AID TO ARTISTS BOTH LOCAL AND VISITING, AND BY SECURING FUNDING FOR ARTISTS, ART EVENTS, AND CONSERVATION EFFORTS.Desc
Total Program Service Expenses$26,913TotalProgramServiceExpensesAmt
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 EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
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 Members22GoverningBodyVotingMembersCnt
Independent Voting Member22IndependentVotingMemberCnt
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)
PersonSUE BARDPersonNm
Phone4092395983PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1700 NORTH STAddressLine1Txt
CityBEAUMONTCityNm
State AbbreviationTXStateAbbreviationCd
ZIP77701ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
ALBERT ALEXANDER
DIRECTOR5.00Yes (X)$0$0$0
SUE BARD
EXECUTIVE DI40.00Yes (X)$0$0$0Yes (X)
SHELBY BRANNON
SECRETARY5.00Yes (X)$0$0$0Yes (X)
SIMONA CAST
DIRECTOR5.00Yes (X)$0$0$0
LYNN CASTLE
PRESIDENT5.00Yes (X)$0$0$0Yes (X)
CHRISTIAN CRAWFORD
DIRECTOR5.00Yes (X)$0$0$0
CESAR DELGADO
DIRECTOR5.00Yes (X)$0$0$0
JACOBY DUMAS
VICE PRESIDE5.00Yes (X)$0$0$0Yes (X)
QUINTEN GREGORY
DIRECTOR5.00Yes (X)$0$0$0
BRANDI HAMILTON
TREASURER5.00Yes (X)$0$0$0Yes (X)
SONNY JENKINS
DIRECTOR5.00Yes (X)$0$0$0
JOHN MANFREDI
DIRECTOR5.00Yes (X)$0$0$0
DJ MANN
DIRECTOR5.00Yes (X)$0$0$0
DARCHEAN ODOM
DIRECTOR5.00Yes (X)$0$0$0
LORAINE ORTA
DIRECTOR5.00Yes (X)$0$0$0
SARAH PARKER
DIRECTOR5.00Yes (X)$0$0$0
JES PRINCE
DIRECTOR5.00Yes (X)$0$0$0
JOANNA TRUNCALI
DIRECTOR5.00Yes (X)$0$0$0
INES ALVIDRES
DIRECTOR5.00$0$0$0Yes (X)
TOM BELL
DIRECTOR5.00$0$0$0Yes (X)
BIGUITA HERNANDEZ-SMITH
DIRECTOR5.00$0$0$0Yes (X)
DAMIAN REED
DIRECTOR5.00$0$0$0Yes (X)
JONATHAN WILLIAMS
DIRECTOR5.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$1,429FundraisingAmt
Related Organizations$2,000RelatedOrganizationsAmt
Government Grants$34,500GovernmentGrantsAmt
All Other Contributions$5,280AllOtherContributionsAmt
Total Contributions$43,209TotalContributionsAmt
Contri Rpt Fundraising Event$1,429ContriRptFundraisingEventAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$43,209TotalRevenueColumnAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$775TotalAmt
Management And General$775ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$503TotalAmt
Management And General$503ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,132TotalAmt
Management And General$1,132ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,251TotalAmt
Management And General$3,251ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$246TotalAmt
Management And General$246ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$26,913TotalAmt
Program Services$26,913ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$270TotalAmt
Management And General$270ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$840TotalAmt
Management And General$840ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
PROJECT EXPENSES$12,324$12,324
TELEPHONE$481$481
DUES AND SUBSCRIPTIONS$410$410
BANK CHARGES$12$12

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$47,157TotalAmt
Program Services$26,913ProgramServicesAmt
Management And General$7,920ManagementAndGeneralAmt
Fundraising$12,324FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$7,285BOYAmt
EOY$3,337EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$270LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$13LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$257EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,285BOYAmt
EOY$3,594EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,285BOYAmt
EOY$3,594EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,000BOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,285BOYAmt
EOY$3,594EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,285BOYAmt
EOY$3,594EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$3,948ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$257OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$60,732CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$70,197CurrentTaxYearMinus1YearAmt
Current Tax Year$43,209CurrentTaxYearAmt
Total$174,138TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$60,732CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$70,197CurrentTaxYearMinus1YearAmt
Current Tax Year$43,209CurrentTaxYearAmt
Total$174,138TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$28,034SubstantialContributorsTotAmt
Public Support Total170$146,104PublicSupportTotal170Amt
Total Support$174,138TotalSupportAmt
Gross Receipts Rltd Activities$2,960GrossReceiptsRltdActivitiesAmt
Public Support CY1700.83900PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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 Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$270OtherCostOrOtherBasisAmt
Depreciation$13DepreciationAmt
Book Value$257BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$257TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE MISSION OF THE DOWNTOWN BEAUMONT CULTURAL ARTS DISTRICT IS TO PROMOTE THE CULTURAL AND ECONOMIC DEVELOPMENT OF HISTORIC DOWNTOWN BEAUMONT BY SERVING AS A UNIFIED AND STRUCTURAL APPROACH TO THE ORGANIZATION OF ART RELATED EVENTS IN THE DISTRICT, BY PROVIDING AID TO ARTISTS BOTH LOCAL AND VISITING, AND BY SECURING FUNDING FOR ARTISTS, ART EVENTS, AND CONSERVATION EFFORTS.
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 XI, LINE 9BOOK / TAX DEPRECIATION DIFFERENCE 257

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