CAROUSEL SOCIETY OF THE NIAGARA FRONTIER: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: CAROUSEL SOCIETY OF THE NIAGARA FRONTIER (EIN 11-2552886)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-08-02
IRS object ID: 202332149349300923
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-08-02T12:58:39-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	474526160	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EFPR GROUP CPAS PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6390 MAIN STREET SUITE 200	AddressLine1Txt
City	WILLIAMSVILLE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14221	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	112552886	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CAROUSEL SOCIETY OF THE NIAGARA	BusinessNameLine1Txt
Business Name Line2	FRONTIER INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CARO	BusinessNameControlTxt
Phone	7166931885	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	180 THOMPSON STREET	AddressLine1Txt
City	NORTH TONAWANDA	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14120	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	WARD BRAY	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	7166931885	PhoneNum
Signature	2023-08-01	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	WARD	PersonFirstNm
Person Last	BRAY	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAVID A URBAN CPA	PreparerPersonNm
PTIN	P00630018	PTIN
Phone	7166340700	PhoneNum
Preparation	2023-08-01	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	WARD BRAY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	180 THOMPSON STREET	AddressLine1Txt
City	NORTH TONAWANDA	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14120	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$315,430	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	CAROUSELMUSEUM.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1983	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	THE HERSCHELL CAROUSEL FACTORY MUSEUM, OPERATED BY THE CAROUSEL SOCIETY OF THE NIAGARA FRONTIER, IS A PREMIER NATIONAL HISTORIC SITE AND COMMUNITY RESOURCE FOR FAMILY RECREATION THAT FOSTERS AN APPRECIATION FOR THE UNIQUE HERITAGE OF THE CAROUSEL AND RELATED INDUSTRIES IN THE NIAGARA REGION THROUGH EDUCATIONAL, CULTURAL, AND RECREATIONAL PROGRAMMING, VISITORS WILL EXPERIENCE THE PLACES, PEOPLE, STORIES, AND ARTIFACTS ASSOCIATED WITH THE PRODUCTION OF CAROUSELS, BAND ORGANS, AND OTHER AMUSEMENT DEVICES.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	11	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$189,986	PYContributionsGrantsAmt
CY Contributions Grants	$55,316	CYContributionsGrantsAmt
PY Program Service Revenue	$87,586	PYProgramServiceRevenueAmt
CY Program Service Revenue	$106,778	CYProgramServiceRevenueAmt
PY Investment Income	$342	PYInvestmentIncomeAmt
CY Investment Income	$1,014	CYInvestmentIncomeAmt
PY Other Revenue	$81,790	PYOtherRevenueAmt
CY Other Revenue	$81,849	CYOtherRevenueAmt
PY Total Revenue	$359,704	PYTotalRevenueAmt
CY Total Revenue	$244,957	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$138,810	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$171,131	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$145,394	PYOtherExpensesAmt
CY Other Expenses	$162,085	CYOtherExpensesAmt
PY Total Expenses	$284,204	PYTotalExpensesAmt
CY Total Expenses	$333,216	CYTotalExpensesAmt
PY Revenues Less Expenses	$75,500	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$88,259	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,745,179	TotalAssetsBOYAmt
Total Assets EOY	$1,710,605	TotalAssetsEOYAmt
Total Liabilities BOY	$245,990	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$299,675	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,499,189	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,410,930	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE HERSCHELL CAROUSEL FACTORY MUSEUM, OPERATED BY THE CAROUSEL SOCIETY OF THE NIAGARA FRONTIER, IS A PREMIER NATIONAL HISTORIC SITE AND COMMUNITY RESOURCE FOR FAMILY RECREATION THAT FOSTERS AN APPRECIATION FOR THE UNIQUE HERITAGE OF THE CAROUSEL AND RELATED INDUSTRIES IN THE NIAGARA REGION THROUGH EDUCATIONAL, CULTURAL, AND RECREATIONAL PROGRAMMING, VISITORS WILL EXPERIENCE THE PLACES, PEOPLE, STORIES, AND ARTIFACTS ASSOCIATED WITH THE PRODUCTION OF CAROUSELS, BAND ORGANS, AND OTHER AMUSEMENT DEVICES. THE ORGANIZATION CONDUCTED A STEM PROGRAM AND IN-SCHOOL CLASSES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$301,246	ExpenseAmt
Revenue	$106,778	RevenueAmt
Desc	PUBLIC PROGRAMMING/OUTREACH - PRESENTED SEVERAL SESSIONS OF BEGINNING AND INTERMEDIATE WOODCARVING AND "CAROUSEL CHATS" OF MISSION-RELATED TOPICS, CONTINUED DEMONSTRATIONS OF WOODCARVING AND MUSIC ROLL MAKING, PRESENTED FAMILY ORIENTED EVENTS WHICH INCLUDED AN EDUCATION AND ENTERTAINMENT COMPONENT, AND PRESENTED "SCHOOL BREAK" ACTIVITY DAYS FOR CHILDREN.	Desc
Total Program Service Expenses	$301,246	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	Yes (1)	ConservationEasementsInd
Collections Of Art	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	11	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	14	GoverningBodyVotingMembersCnt
Independent Voting Member	14	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	CLAUDIA BROWN	PersonNm
Phone	7166931885	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	303 GOUNDRY STREET	AddressLine1Txt
City	NORTH TONAWANDA	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14120	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
DOUGLAS A BATHKE
TRUSTEE	6.00	Yes (X)	$0	$0	$0
WARD BRAY
TREASURER	8.00	Yes (X)	$0	$0	$0	Yes (X)
EVAN WRIGHT
TRUSTEE	1.00	Yes (X)	$0	$0	$0
COLIN MCBEATH
TRUSTEE	1.00	Yes (X)	$0	$0	$0
EDWARD JANULIONIS
ASSISTANT TREASURER	6.00	Yes (X)	$0	$0	$0	Yes (X)
BRENDAN IRR
TRUSTEE	1.00	Yes (X)	$0	$0	$0
GREG TOUTOUDJIAN
VICE PRESIDENT	1.00	Yes (X)	$0	$0	$0	Yes (X)
MOLLY BETH MCQUIRE
TRUSTEE	4.00	Yes (X)	$0	$0	$0
GLEN PITTMAN
TRUSTEE	1.00	Yes (X)	$0	$0	$0
CHARLES PROEFROCK
TRUSTEE	10.00	Yes (X)	$0	$0	$0
RAPHAELLE PROEFROCK
PRESIDENT	10.00	Yes (X)	$0	$0	$0	Yes (X)
REBECCA BLUMER
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JAY WILCOX
TRUSTEE	4.00	Yes (X)	$0	$0	$0
BARBARA TRABOLD
PRESIDENT ELECT /SECRETARY	6.00	Yes (X)	$0	$0	$0	Yes (X)
IAN SEPPALA
EXECUTIVE DIRECTOR	35.00		$60,000	$0	$4,917	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$60,000	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$4,917	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$14,600	GovernmentGrantsAmt
All Other Contributions	$40,716	AllOtherContributionsAmt
Total Contributions	$55,316	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ADMISSIONS	712110	$72,757	$72,757
MEMBERSHIP DUES	712110	$14,237	$14,237
PRIVATE & GROUP EVENTS	712110	$10,510	$10,510
EDUCATIONAL PROGRAMS	712110	$9,274	$9,274

Field	Value	IRS element (for citing)
Total Program Service Revenue	$106,778	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,014	TotalRevenueColumnAmt
Exclusion	$1,014	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$92,188	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$16,896	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$75,292	TotalRevenueColumnAmt
Exclusion	$75,292	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$58,928	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$53,577	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,351	TotalRevenueColumnAmt
Exclusion	$5,351	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,206	TotalRevenueColumnAmt
Exclusion	$1,206	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,206	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$244,957	TotalRevenueColumnAmt
Related Or Exempt Func Income	$106,778	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$82,863	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$60,000	TotalAmt
Program Services	$54,000	ProgramServicesAmt
Management And General	$6,000	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$95,544	TotalAmt
Program Services	$85,990	ProgramServicesAmt
Management And General	$9,554	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$15,587	TotalAmt
Program Services	$14,028	ProgramServicesAmt
Management And General	$1,559	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$12,083	TotalAmt
Program Services	$10,875	ProgramServicesAmt
Management And General	$1,208	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$11,531	TotalAmt
Program Services	$10,378	ProgramServicesAmt
Management And General	$1,153	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,952	TotalAmt
Program Services	$15,257	ProgramServicesAmt
Management And General	$1,695	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$13,544	TotalAmt
Program Services	$12,190	ProgramServicesAmt
Management And General	$1,354	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$20	TotalAmt
Program Services	$18	ProgramServicesAmt
Management And General	$2	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,480	TotalAmt
Program Services	$2,232	ProgramServicesAmt
Management And General	$248	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$38,172	TotalAmt
Program Services	$34,355	ProgramServicesAmt
Management And General	$3,817	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$40,148	TotalAmt
Program Services	$36,133	ProgramServicesAmt
Management And General	$4,015	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
EXHIBIT & EDUCATION	$13,502	$13,502
REPAIRS & MAINTENANCE	$6,323	$5,691	$632
TELEPHONE	$3,233	$2,910	$323
MISCELLANEOUS	$2,506	$2,255	$251

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,591	TotalAmt
Program Services	$1,432	ProgramServicesAmt
Management And General	$159	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$333,216	TotalAmt
Program Services	$301,246	ProgramServicesAmt
Management And General	$31,970	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$423,236	BOYAmt
EOY	$432,225	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$6,866	BOYAmt
EOY	$6,962	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$70,321	BOYAmt
EOY	$68,054	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,900	BOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,239,502	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,041,290	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,236,384	BOYAmt
EOY	$1,198,212	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$4,472	BOYAmt
EOY	$5,152	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,745,179	BOYAmt
EOY	$1,710,605	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$9,107	BOYAmt
EOY	$16,663	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$161,983	BOYAmt
EOY	$208,112	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$74,900	BOYAmt
EOY	$74,900	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$245,990	BOYAmt
EOY	$299,675	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,487,089	BOYAmt
EOY	$1,398,830	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,100	BOYAmt
EOY	$12,100	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,499,189	BOYAmt
EOY	$1,410,930	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,745,179	BOYAmt
EOY	$1,710,605	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$88,259	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$74,896	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$178,984	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$203,294	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$189,986	CurrentTaxYearMinus1YearAmt
Current Tax Year	$55,316	CurrentTaxYearAmt
Total	$702,476	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$110,106	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$90,838	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$54,526	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$87,586	CurrentTaxYearMinus1YearAmt
Current Tax Year	$106,778	CurrentTaxYearAmt
Total	$449,834	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$185,002	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$269,822	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$257,820	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$277,572	CurrentTaxYearMinus1YearAmt
Current Tax Year	$162,094	CurrentTaxYearAmt
Total	$1,152,310	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$1,152,310	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$327	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$357	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$254	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$342	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,014	CurrentTaxYearAmt
Total	$2,294	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$327	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$357	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$254	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$342	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,014	CurrentTaxYearAmt
Total	$2,294	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$56,282	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$64,624	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$885	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$818	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,206	CurrentTaxYearAmt
Total	$123,815	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$241,611	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$334,803	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$258,959	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$278,732	CurrentTaxYearMinus1YearAmt
Current Tax Year	$164,314	CurrentTaxYearAmt
Total	$1,278,419	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.90140	PublicSupportCY509Pct
Public Support PY509	0.83660	PublicSupportPY509Pct
Investment Income CY	0.00180	InvestmentIncomeCYPct
Investment Income PY	0.00100	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Historic Structure	Yes (X)	HistoricStructureInd
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	0	WrittenPolicyMonitoringInd
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$63,419	BeginningYearBalanceAmt
Investment Earnings Or Losses	$227	InvestmentEarningsOrLossesAmt
End Year Balance	$63,646	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	1.00000	BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$100,925	OtherCostOrOtherBasisAmt
Book Value	$100,925	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$601,488	OtherCostOrOtherBasisAmt
Depreciation	$281,022	DepreciationAmt
Book Value	$320,466	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,478,679	OtherCostOrOtherBasisAmt
Depreciation	$702,968	DepreciationAmt
Book Value	$775,711	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$58,410	OtherCostOrOtherBasisAmt
Depreciation	$57,300	DepreciationAmt
Book Value	$1,110	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,198,212	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART II, LINE 5:	THE CAROUSEL SOCIETY OCCUPIES THE ALLAN HERSCHEL COMPANY FACTORY BUILDING, A HISTORIC STRUCTURE, AND OPERATES AS A MUSEUM YEAR-ROUND. IN REGARDS TO THE EASEMENT, THE NUMBER OF HOURS AND EXPENSES SPECIFIC TO MONITORING AND ENFORCMENT CANNOT BE READILY DETERMINED.
PART III, LINE 1A:	THE SOCIETY OWNS, PRESERVES, AND DISPLAYS A RICH AND EXCITING COLLECTION OF RIDES, PERIOD EQUIPMENT, AND EPHEMERA. THE VARIOUS PIECES ARE ON DISPLAY AT THE SOCIETY'S MUSEUM LOCATED IN NORTH TONAWANDA, NEW YORK. IT IS THE SOCIETY'S POLICY TO ACQUIRE ARTIFACTS BY PURCHASE, LOAN, GIFT, BEQUEST OR OTHER MEANS AND NOT TO CAPITALIZE ITS COLLECTION OF ARTIFACTS. THEREFORE, THE VALUE OF ARTIFACTS IS NOT INCLUDED ON THE STATEMENTS OF FINANCIAL POSITION AND NO DETERMINATION HAS BEEN MADE OF THE AGGREGATE VALUE OF SUCH ASSETS FOR FINANCIAL REPORTING PURPOSES. CONTRIBUTIONS OF ARTIFACTS ARE TREATED IN THE SAME MANNER AS PURCHASES OF ARTIFACTS IN THAT THEY ARE NOT CAPITALIZED. PROCEEDS FROM DEACCESSIONS ARE REFLECTED ON THE STATEMENTS OF ACTIVITIES AS NET ASSETS WITH DONOR RESTRICTIONS, BASED ON THE ABSENCE OR EXISTENCE OF DONOR-IMPOSED RESTRICTIONS. USE OF THE PROCEEDS OF DEACCESSIONED OBJECTS ARE RESTRICTED SOLELY FOR THE ACQUISITION OF COLLECTIONS. IN NO EVENT SHALL PROCEEDS BE USED FOR OPERATING EXPENSES OR ANY PURPOSE OTHER THAN ARTIFACT ACQUISITION.
PART III, LINE 4:	ARTIFACTS AND ARCHIVAL MATERIALS FROM THE CAROUSEL, BAND ORGAN, AND AMUSEMENT RIDE INDUSTRIES.
PART X, LINE 2:	THE SOCIETY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE); THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE SOCIETY HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE SOCIETY PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE SOCIETY HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE SOCIETY ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	CANALFEST	Event1Nm
Gross Receipts Event1	$74,549	GrossReceiptsEvent1Amt
Gross Revenue Event1	$74,549	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$13,851	OtherDirectExpensesEvent1Amt
Event2	SPECIAL EVENT INCOME	Event2Nm
Gross Receipts Event2	$17,240	GrossReceiptsEvent2Amt
Gross Revenue Event2	$17,240	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$2,310	OtherDirectExpensesEvent2Amt
Other Events Total	2	OtherEventsTotalCnt
Gross Receipts Other Events	$399	GrossReceiptsOtherEventsAmt
Gross Revenue Other Events	$399	GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events	$735	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$92,188	GrossReceiptsTotalAmt
Gross Revenue Total Events	$92,188	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$16,896	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$16,896	DirectExpenseSummaryEventsAmt
Net Income Summary	$75,292	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	RAPHAELLE PROEFROCK, BOARD PRESIDENT, AND CHARLES PROEFROCK, BOARD TRUSTEE, ARE HUSBAND AND WIFE. NEITHER ARE COMPENSATED FOR THEIR SERVICES.
FORM 990, PART VI, SECTION A, LINE 4	THE BYLAWS FOR THE CAROUSEL SOCIETY OF THE NIAGARA FRONTIER WERE IMPROVED IN 2022 TO CLARIFY CERTAIN CLAUSES, AND TO INCLUDE SOME CLAUSES WHICH ARE DEEMED AS NECESSARY, INCLUDING: - OFFICER ADDITION: PRESIDENT-ELECT POSITION - EXTENSION OF OFFICER TERMS FROM ONE YEAR TO TWO YEARS - VARIOUS ARTICLES RECOMMENDED BY THE NEW YORK STATE MUSEUM - VARIOUS ARTICLES RECOMMENDED BY THE NEW YORK STATE EDUCATION DEPARTMENT - TOPIC: REQUIREMENT FOR TRUSTEE CONFLICT OF INTEREST STATEMENTS
FORM 990, PART VI, SECTION A, LINE 6	THE CAROUSEL SOCIETY SELLS MEMBERSHIPS TO THE GENERAL PUBLIC WHICH INCLUDE ADMISSION TO THE MUSEUM, DISCOUNTED RIDES AND CLASSES, AND A NEWSLETTER. MEMBERS DO NOT VOTE ON THE BOARD MEMBERSHIP OR DECISIONS.
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT COPY OF FORM 990 IS E-MAILED TO ALL TRUSTEES, AS WELL AS THE FINAL COPY, FOR REVIEW, COMMENT, AND ACCEPTANCE.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICT OF INTEREST FORM IS DISTRIBUTED ANNUALLY AT BOARD MEETING FOR TRUSTEES TO SIGN.
FORM 990, PART VI, SECTION B, LINE 15	THE SALARY FOR THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF EDUCATION IS BASED ON RESEARCH OF COMPARABLE POSITIONS WITH ORGANIZATIONS OF SIMILAR SIZE.
FORM 990, PART VI, SECTION C, LINE 19	THE INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:	NO CHANGES TO THE OVERSIGHT OR SELECTION PROCESS FOR THE REVIEW HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED DECEMBER 31, 2022.