ARLINGTON CENTER FOR THE ARTS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ARLINGTON CENTER FOR THE ARTS INC (EIN 04-3034682)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-02-13
- IRS object ID
- 202500449349301770
- Schema version
- 2023v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-13T16:54:17-06:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043257840 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CRR LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 545 Salem Street | AddressLine1Txt |
| City | Wakefield | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043034682 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Arlington Center for the Arts Inc | BusinessNameLine1Txt |
| Business Name Line2 | Tom Formicola Exec Director | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ARLI | BusinessNameControlTxt |
| Phone | 7816486220 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 Academy Street | AddressLine1Txt |
| City | Arlington | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02476 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Tom Formicola | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 7816486220 | PhoneNum |
| Signature | 2025-02-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Richard P Daigle CPA | PreparerPersonNm |
| PTIN | P00290808 | PTIN |
| Phone | 7812797788 | PhoneNum |
| Preparation | 2025-02-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Tom Formicola | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 Academy Street | AddressLine1Txt |
| City | Arlington | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02476 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $835,797 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.acarts.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | Education in and community development of the arts. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 72 | TotalEmployeeCnt |
| Total Volunteers | 50 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $160,218 | PYContributionsGrantsAmt |
| CY Contributions Grants | $105,510 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $757,259 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $712,724 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,901 | PYInvestmentIncomeAmt |
| CY Investment Income | $17,563 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $920,378 | PYTotalRevenueAmt |
| CY Total Revenue | $835,797 | 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 | $579,695 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $612,297 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $134,446 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $354,606 | PYOtherExpensesAmt |
| CY Other Expenses | $363,174 | CYOtherExpensesAmt |
| PY Total Expenses | $934,301 | PYTotalExpensesAmt |
| CY Total Expenses | $975,471 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$13,923 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$139,674 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,106,627 | TotalAssetsBOYAmt |
| Total Assets EOY | $943,422 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $266,652 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $241,646 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $839,975 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $701,776 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Education in and community development of the arts. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $745,600 | ExpenseAmt |
| Revenue | $712,724 | RevenueAmt |
| Desc | Educational programs conducted through various programs, classes and camps for children and adults in the areas of art, music, drama, and crafts. | Desc |
| Total Program Service Expenses | $745,600 | 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 | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | 0 | 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 | 29 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 72 | 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 | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | 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 |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Caroline P Killoh | PersonNm |
| Phone | 9783375035 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 Academy Street | AddressLine1Txt |
| City | Arlington | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02476 | 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 |
|---|---|---|---|---|---|---|
| Shannon Ames | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Sarah Buyer | ||||||
| Secretary | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Jane Culbert | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Tino D'Agostino | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jimmy Fox | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Ari Herbstman | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Nandana Mewada | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Margaret Moody | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Amy Bressler Nee | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Julie Neu | ||||||
| Treasurer | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| John Oliver | ||||||
| Chair | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Alexandra Pool | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Molly Scannell | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Laura Wiener | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Tom Formicola | ||||||
| Executive Director | 40.00 | $94,077 | $0 | $2,822 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $94,077 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $2,822 | 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 |
| All Other Contributions | $105,510 | AllOtherContributionsAmt |
| Total Contributions | $105,510 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition | 611610 | $631,361 | $631,361 |
| Membership dues | 611710 | $32,950 | $32,950 |
| Exhibits and concessio | 611710 | $24,691 | $24,691 |
| Rent | 532000 | $23,722 | $23,722 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $712,724 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,563 | TotalRevenueColumnAmt |
| Exclusion | $17,563 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $835,797 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $712,724 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $17,563 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,678 | TotalAmt |
| Program Services | $93,678 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $415,272 | TotalAmt |
| Program Services | $299,226 | ProgramServicesAmt |
| Management And General | $33,907 | ManagementAndGeneralAmt |
| Fundraising | $82,139 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,265 | TotalAmt |
| Program Services | $34,408 | ProgramServicesAmt |
| Management And General | $4,040 | ManagementAndGeneralAmt |
| Fundraising | $10,817 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,082 | TotalAmt |
| Program Services | $37,316 | ProgramServicesAmt |
| Management And General | $4,868 | ManagementAndGeneralAmt |
| Fundraising | $11,898 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,034 | TotalAmt |
| Program Services | $78,256 | ProgramServicesAmt |
| Management And General | $27,341 | ManagementAndGeneralAmt |
| Fundraising | $8,437 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $769 | TotalAmt |
| Program Services | $769 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,082 | TotalAmt |
| Program Services | $53,892 | ProgramServicesAmt |
| Management And General | $9,190 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198 | TotalAmt |
| Management And General | $198 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,803 | TotalAmt |
| Program Services | $89,803 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,628 | TotalAmt |
| Program Services | $3,814 | ProgramServicesAmt |
| Management And General | $3,814 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Supplies | $29,549 | $22,795 | $4,232 | $2,522 |
| Bank and credit card fe | $24,477 | $19,083 | $623 | $4,771 |
| Event expense | $10,250 | $10,250 | ||
| Printing | $5,859 | $3,691 | $1,582 | $586 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,525 | TotalAmt |
| Program Services | $8,869 | ProgramServicesAmt |
| Management And General | $5,630 | ManagementAndGeneralAmt |
| Fundraising | $3,026 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $975,471 | TotalAmt |
| Program Services | $745,600 | ProgramServicesAmt |
| Management And General | $95,425 | ManagementAndGeneralAmt |
| Fundraising | $134,446 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $277,155 | BOYAmt |
| EOY | $216,732 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,634 | BOYAmt |
| EOY | $204,919 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,000 | BOYAmt |
| EOY | $8,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,368 | BOYAmt |
| EOY | $11,695 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $878,418 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $537,328 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $429,096 | BOYAmt |
| EOY | $341,090 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,797 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,577 | BOYAmt |
| EOY | $160,986 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,106,627 | BOYAmt |
| EOY | $943,422 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,412 | BOYAmt |
| EOY | $52,725 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,171 | BOYAmt |
| EOY | $16,305 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,765 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,304 | BOYAmt |
| EOY | $172,616 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,652 | BOYAmt |
| EOY | $241,646 | 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 | $839,975 | BOYAmt |
| EOY | $701,776 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $839,975 | BOYAmt |
| EOY | $701,776 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,106,627 | BOYAmt |
| EOY | $943,422 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$139,674 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$7 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $1,482 | DonatedServicesAndUseFcltsAmt |
| 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 | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | 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 | $94,971 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $148,425 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $119,414 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $160,218 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $105,510 | CurrentTaxYearAmt |
| Total | $628,538 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $250,559 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $509,015 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $680,076 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $757,259 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $712,724 | CurrentTaxYearAmt |
| Total | $2,909,633 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $345,530 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $657,440 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $799,490 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $917,477 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $818,234 | CurrentTaxYearAmt |
| Total | $3,538,171 | 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 | $3,538,171 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,001 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $878 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,888 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,927 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,563 | CurrentTaxYearAmt |
| Total | $28,257 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,001 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $878 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,888 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,927 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,563 | CurrentTaxYearAmt |
| Total | $28,257 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $347,531 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $658,318 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $804,378 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $920,404 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $835,797 | CurrentTaxYearAmt |
| Total | $3,566,428 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99210 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99690 | PublicSupportPY509Pct |
| Investment Income CY | 0.00790 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00310 | 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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $777,705 | OtherCostOrOtherBasisAmt |
| Depreciation | $465,718 | DepreciationAmt |
| Book Value | $311,987 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $100,713 | OtherCostOrOtherBasisAmt |
| Depreciation | $71,610 | DepreciationAmt |
| Book Value | $29,103 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $341,090 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Security Deposit | $2,420 |
| Right of Use Assets | $158,566 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $160,986 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Lease Liability | Desc |
| Amt | $172,616 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $172,616 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $837,272 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$7 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $1,482 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $1,475 | RevenueNotReportedAmt |
| Revenue Subtotal | $835,797 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $835,797 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $975,471 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $975,471 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $975,471 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | FIN 48 Footnote The Center evaluates its uncertain tax positions using the provisions of ASC 450, "Contingencies". Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgement with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. As of September 30, 2024, the Center had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The Center's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which were zero for the year ended September 30, 2024. Generally, the Center's three preceding tax years are subject to examination by federal and state taxing authorities. There are no income tax examinations currently in process. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | Management reviews Form 990 and verifies the information and consistency with audited financial statements, accounting records and other documents maintained by the Organization. |
| Form 990, Part VI, Section B, line 12c | The Organization requires responsible personnel and board members to disclose any conflicts of interest as they become known and a review of the policy is performed annually. |
| Form 990, Part VI, Section B, line 15 | The Board of Directors reviews and approves compensation for the executive director annually. Compensation and adjustments for officers and key employees are determined when the annual budget is presented and adjustments are approved by the Executive Director and Board of Directors. |
| Form 990, Part VI, Section C, line 19 | Governing documents are available upon request and via the Massachusetts Secretary of State's website. |
| Form 990, Part IX, line 11g | Teacher fees: Program service expenses 53,385. Management and general expenses 0. Fundraising expenses 0. Total expenses 53,385. Professional fees: Program service expenses 24,871. Management and general expenses 27,341. Fundraising expenses 8,437. Total expenses 60,649. |
| Form 990, Part XII, Line 2c: | There were no changes in oversight process or selection process during the tax year. |
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