LINCOLN CENTER DEVELOPMENT PROJECT INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- LINCOLN CENTER DEVELOPMENT PROJECT INC (EIN 13-4172481)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-16
- IRS object ID
- 202241369349305264
- Schema version
- 2020v4.2
- 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 | 2022-05-16T10:26:32-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 135565207 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KPMG LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 PARK AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 101540102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 134172481 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINCOLN CENTER DEVELOPMENT PROJECT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LINC | BusinessNameControlTxt |
| Phone | 2128755000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 70 LINCOLN CENTER PLAZA 9TH FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10023 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JIM O'HARA | PersonNm |
| Person Title | COO | PersonTitleTxt |
| Phone | 2128755000 | PhoneNum |
| Signature | 2022-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JIM | PersonFirstNm |
| Person Last | OHARA | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EVAN W SEEKAMP | PreparerPersonNm |
| PTIN | P01907071 | PTIN |
| Phone | 2127589700 | PhoneNum |
| Preparation | 2022-05-12 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JIM O'HARA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 70 LINCOLN CENTER PLAZA | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10023 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $127,681,414 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | IMPLEMENT AND OVERSEE PLANNED REDEVELOPMENT OF LINCOLN CENTER CAMPUS. SEE SCH. O. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,592,975 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,397,914 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,677,462 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $125,283,500 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $24,270,437 | PYTotalRevenueAmt |
| CY Total Revenue | $127,681,414 | 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 | $581,483 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,044,005 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $148,000 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $148,000 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $23,641,231 | PYOtherExpensesAmt |
| CY Other Expenses | $126,897,972 | CYOtherExpensesAmt |
| PY Total Expenses | $24,222,714 | PYTotalExpensesAmt |
| CY Total Expenses | $128,089,977 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $47,723 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$408,563 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,059,369 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,100,479 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,765,764 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,215,437 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $293,605 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$114,958 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO IMPLEMENT AND OVERSEE FOR CHARITABLE PURPOSES THE PLANNED REDEVELOPMENT AND TRANSFORMATION OF THE LINCOLN CENTER CAMPUS. SEE SCHEDULE O FOR CONTINUATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $125,265,875 | ExpenseAmt |
| Revenue | $125,283,500 | RevenueAmt |
| Desc | ALL ACTIVITIES OF THE CORPORATION FURTHER THE EXEMPT AND CHARITABLE PURPOSE OF THE CORPORATION BY PROVIDING FINANCIAL, PROFESSIONAL, AND OTHER ASSISTANCE IN ERECTING, RECONSTRUCTING, RENOVATING, MODERNIZING, AND RECONFIGURING BUILDINGS OPEN TO THE PUBLIC FOR PUBLIC EXPOSITIONS AND CULTURAL ACTIVITIES. SEE SCHEDULE O. | Desc |
| Total Program Service Expenses | $125,265,875 | 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 | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | 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 |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 36 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JIM O'HARA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2128755000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 70 LINCOLN CENTER PLAZA9TH FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10023 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|---|
| PHILIP L MILSTEIN | |||||||||
| BOARD CHAIR | 2.00 | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| BART FRIEDMAN | |||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| PETER L MALKIN | |||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| PETER FLAMM | |||||||||
| EXECUTIVE DIRECTOR | 19.00 | 16.00 | $292,088 | $235,745 | $290,903 | Yes (X) | |||
| LAUREN KLEIN | |||||||||
| EVP, GEN. COUNSEL & CORP SEC. | 2.00 | 35.00 | $0 | $441,419 | $29,350 | Yes (X) | |||
| JAMES O'HARA | |||||||||
| CHIEF OPERATING OFFICER AS OF 07/20 | 0.00 | 35.00 | $0 | $222,165 | $9,815 | Yes (X) | |||
| DOUGLAS WOODWARD | |||||||||
| SR DIR, REAL ESTATE PLAN THRU 11/20 | 14.00 | 21.00 | $124,226 | $189,135 | $95,558 | Yes (X) | |||
| BRIANNE DOUGHERTY | |||||||||
| DIRECTOR, SPECIAL PROJECTS | 21.00 | 14.00 | $73,173 | $50,131 | $12,979 | Yes (X) | |||
| WHITNEY BARRAT | |||||||||
| DIRECTOR, PLANNING & ADMINISTRATION | 35.00 | 0.00 | $149,889 | $0 | $29,719 | Yes (X) | |||
| ROBERT CUNDALL | |||||||||
| EVP & CFO THRU 06/20 | 0.00 | 0.00 | $0 | $412,198 | $65,129 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $639,376 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,550,793 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $533,453 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|---|
| TURNER CONSTRUCTION COMPANY | ||||||||||
| 375 HUDSON ST 6TH FL | NEW YORK | NY | 10023 | CONSTRUCTION FIRM | $17,959,391 | |||||
| DIAMOND SCHMITT ARCH CORP PC | ||||||||||
| ARCHITECT | $9,639,110 | 384 ADELAIDE ST W STE 100 | ONTARIO | TORONTO | CA | M5V 1R7 | ||||
| TOD WILLIAMS BILLIE TSIEN LLP | ||||||||||
| 222 CENRAL PARK SOUTH | NEW YORK | NY | 10019 | ARCHITECT | $3,940,901 | |||||
| GFP REAL ESTATE LLC | ||||||||||
| 125 PARK AVE 14TH FL | NEW YORK | NY | 10017 | PROJECT MANAGER | $1,780,039 | |||||
| KOHLER RONAN LLC | ||||||||||
| 93 LAKE AVENUE | DANBURY | CT | 06810 | ENGINEERING CONSULTANT | $1,604,901 | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 26 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $2,397,914 | RelatedOrganizationsAmt |
| Total Contributions | $2,397,914 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PLANNED REDEVELOPMENT | Desc |
| Business | 230000 | BusinessCd |
| Total Revenue Column | $125,283,500 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $125,283,500 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $125,283,500 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $127,681,414 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $125,283,500 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $446,109 | TotalAmt |
| Management And General | $446,109 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $374,304 | TotalAmt |
| Management And General | $374,304 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,427 | TotalAmt |
| Management And General | $124,427 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,673 | TotalAmt |
| Management And General | $52,673 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,492 | TotalAmt |
| Management And General | $46,492 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,998 | TotalAmt |
| Management And General | $100,998 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,820 | TotalAmt |
| Management And General | $24,820 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,000 | TotalAmt |
| Fundraising | $148,000 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,796 | TotalAmt |
| Management And General | $262,796 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,018 | TotalAmt |
| Management And General | $17,018 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $783,822 | TotalAmt |
| Management And General | $783,822 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80 | TotalAmt |
| Management And General | $80 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,530 | TotalAmt |
| Management And General | $58,530 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REDEVELOPMENT PROJECT | $125,265,875 | $125,265,875 | |
| LCPA ADMIN OVERHEAD | $384,033 | $384,033 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,089,977 | TotalAmt |
| Program Services | $125,265,875 | ProgramServicesAmt |
| Management And General | $2,676,102 | ManagementAndGeneralAmt |
| Fundraising | $148,000 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,243 | BOYAmt |
| EOY | $756,962 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,723,422 | BOYAmt |
| EOY | $23,296,319 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,076 | BOYAmt |
| EOY | $25,100 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $314,747 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $292,649 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,628 | BOYAmt |
| EOY | $22,098 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,059,369 | BOYAmt |
| EOY | $24,100,479 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,765,764 | BOYAmt |
| EOY | $24,215,437 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,765,764 | BOYAmt |
| EOY | $24,215,437 | 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 | $293,605 | BOYAmt |
| EOY | -$114,958 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,605 | BOYAmt |
| EOY | -$114,958 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,059,369 | BOYAmt |
| EOY | $24,100,479 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$408,563 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $545,619 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,473,331 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,370,620 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,592,975 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,397,914 | CurrentTaxYearAmt |
| Total | $9,380,459 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $545,619 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,473,331 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,370,620 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,592,975 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,397,914 | CurrentTaxYearAmt |
| Total | $9,380,459 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $9,380,459 | PublicSupportTotal170Amt |
| Total Support | $9,380,459 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $179,362,188 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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 | $58,929 | OtherCostOrOtherBasisAmt |
| Depreciation | $36,831 | DepreciationAmt |
| Book Value | $22,098 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $255,818 | OtherCostOrOtherBasisAmt |
| Depreciation | $255,818 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $22,098 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $127,681,414 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $127,681,414 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $127,681,414 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $128,089,977 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $128,089,977 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $128,089,977 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | UNCERTAIN TAX POSITIONS LCDP RECOGNIZES THE BENEFIT OF TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINABLE BASED ON THE MERITS OF THE POSITION. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CCS FUNDRAISING | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1527 MADISON AVE 5TH FLOOR | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | REDEVELOPMENT CAMPAIGN RESEARCH AND SUPPORT | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $148,000 | RetainedByContractorAmt |
| Net To Organization | -$148,000 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $148,000 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$148,000 | TotalNetToOrganizationAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE G, PART I, LINE 2B, COLUMN (V) | FormAndLineReferenceDesc |
| Explanation | FUNDRAISING FOR LCDP'S REDEVELOPMENT ACTIVITIES IS CONDUCTED BY LCPA, A RELATED ORGANIZATION. LCDP, WHICH DOES NOT DIRECTLY SOLICIT CONTRIBUTIONS, REIMBURSED LCPA FOR THE COST OF CCS FUNDRAISING'S CONSULTING SERVICES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PETER FLAMM | ||||||||||||||
| EXECUTIVE DIRECTOR | $141,739 | $235,464 | $75,000 | $0 | $75,349 | $281 | $144,205 | $116,388 | $16,773 | $13,537 | $453,066 | $365,670 | $37,500 | $0 |
| ROBERT CUNDALL | ||||||||||||||
| EVP & CFO THRU 06/20 | $0 | $276,170 | $0 | $0 | $0 | $136,028 | $0 | $58,797 | $0 | $6,332 | $0 | $477,327 | $0 | $0 |
| LAUREN KLEIN | ||||||||||||||
| EVP, GEN. COUNSEL & CORP SEC. | $0 | $440,453 | $0 | $0 | $0 | $966 | $0 | $0 | $0 | $29,350 | $0 | $470,769 | $0 | $0 |
| DOUGLAS WOODWARD | ||||||||||||||
| SR DIR, REAL ESTATE PLAN THRU 11/20 | $97,725 | $148,786 | $0 | $0 | $26,501 | $40,349 | $27,066 | $41,207 | $10,817 | $16,468 | $162,109 | $246,810 | $0 | $0 |
| JAMES O'HARA | ||||||||||||||
| CHIEF OPERATING OFFICER AS OF 07/20 | $0 | $221,436 | $0 | $0 | $0 | $729 | $0 | $0 | $0 | $9,815 | $0 | $231,980 | $0 | $0 |
| WHITNEY BARRAT | ||||||||||||||
| DIRECTOR, PLANNING & ADMINISTRATION | $149,569 | $0 | $0 | $0 | $320 | $0 | $0 | $0 | $29,719 | $0 | $179,608 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, SCHEDULE J | DISCLOSURE REGARDING PAYROLL ADMINISTRATION LINCOLN CENTER DEVELOPMENT PROJECT'S (LCDP) PAYROLL IS ADMINISTERED BY LINCOLN CENTER FOR THE PERFORMING ARTS, A RELATED SECTION 501(C)(3) PUBLIC CHARITY. LCDP REIMBURSES LCPA FOR SALARIES AND BENEFITS OF LCDP EMPLOYEES AND AN ALLOCABLE PORTION OF LCPA EMPLOYEES WORKING ON BEHALF OF LCDP. FORM 990, SCHEDULE J, PART I, LINE 3 LCDP'S EXECUTIVE DIRECTOR IS PARTIALLY PAID BY LCPA, A RELATED ORGANIZATION, WITH COMPENSATION GOVERNED BY A WRITTEN CONTRACT AMENDED BY LCPA IN 2019 TO INCLUDE COMPENSATION RELATED TO SERVICE AS EXECUTIVE DIRECTOR OF LCDP. IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION RELATED TO LCDP, LCPA REVIEWED COMPENSATION BENCHMARKS FOR PERSONS WITH SIMILAR RESPONSIBILITIES FROM COMPARABLE DEVELOPMENT COMPANIES AND PRIOR WRITTEN LCPA CONTRACTS. THE INDIVIDUALS INVOLVED IN ASSESSING AND DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR DID NOT HAVE A CONFLICT OF INTEREST UNDER LCPA'S OR LCDP'S CONFLICT OF INTEREST POLICY. THE LCDP BOARD ELECTS THE EXECUTIVE DIRECTOR AND APPROVES THE LCDP BUDGET, WHICH INCLUDES A PORTION OF THE EXECUTIVE DIRECTOR'S TOTAL COMPENSATION. THE LCDP BOARD IS INDEPENDENT OF THE EXECUTIVE DIRECTOR. |
| FORM 990, SCHEDULE J, PART I, LINES 4A-B | DOUGLAS WOODWARD, SENIOR DIRECTOR, REAL ESTATE PROJECTS - MR. WOODWARD'S COMPENSATION INCLUDES A SEVERANCE PAYMENT OF $45,162. AMOUNTS IN COLUMN (B)(III) INCLUDE TAXABLE PAYMENTS UNDER A 457(F) DEFERRED COMPENSATION PLAN: PETER FLAMM $75,000. AMOUNTS IN COLUMN (C) INCLUDE DEFERRALS UNDER A 457(F) DEFERRED COMPENSATION PLAN: PETER FLAMM $94,988. |
| PART I, LINE 7: | THE FOLLOWING INDIVIDUALS RECEIVED DISCRETIONARY, NON-FIXED BONUSES IN CALENDAR 2020: PETER FLAMM, EXECUTIVE DIRECTOR $75,000. |
| FORM 990, SCHEDULE J, PART II, COLUMN (C) | AMOUNTS IN THIS COLUMN INCLUDE CHANGES IN THE PRESENT VALUE OF QUALIFIED DEFINED BENEFIT PENSION PLAN BENEFITS. THE CHANGES IN VALUE CAN BE ATTRIBUTED TO THREE MAIN FACTORS: (1) THE EMPLOYEE AGES BY ONE YEAR; (2) THE EMPLOYEE EARNS AN ADDITIONAL YEAR OF BENEFIT ACCRUAL; AND (3) THE YIELD CURVE CHANGES. FORM 990, SCHEDULE J, PART III TOTAL BASE COMPENSATION AMOUNTS REPORTED IN PART II, COLUMN (B)(I) FOR ROBERT CUNDALL, FORMER CHIEF FINANCIAL OFFICER, INCLUDE BOTH FORM W-2 COMPENSATION ($369,510) FROM HIS TIME AS AN EMPLOYEE AND FORM 1099-MISC COMPENSATION ($42,688) FOR SERVICES RENDERED AS A NON-EMPLOYEE CONSULTANT AFTER HIS EMPLOYMENT AT LINCOLN CENTER CONCLUDED IN JUNE 2020. ROBERT CUNDALL'S COMPENSATION AS AN EMPLOYEE AND INDEPENDENT CONTRACTOR WAS PAID BY LCPA, A RELATED ORGANIZATION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1 AND PART III, LINE 1 | ORGANIZATION'S MISSION TO IMPLEMENT AND OVERSEE FOR CHARITABLE PURPOSES THE PLANNED REDEVELOPMENT AND TRANSFORMATION OF THE LINCOLN CENTER CAMPUS AND TO PROVIDE A MYRIAD OF SERVICES THAT WOULD FOSTER THE PERFORMING ARTS TOIMPROVE THE CULTURAL LIFE OF COMMUNITIES THROUGHOUT THE UNITED STATES AND THE WORLD. |
| FORM 990, PART III, LINE 4A | PROGRAM SERVICES DURING THE FISCAL YEAR ENDED JUNE 30, 2021 REDEVELOPMENT PROJECT EXPENSES PRIMARILY CONSISTED OF THE COMPLETION OF CONSTRUCTION DOCUMENTS, THE ADVANCEMENT OF DEMOLITION, STEEL FABRICATION AND INSTALLATION, ALONG WITH OTHER CRITICAL PROJECT ELEMENTS OF THE DAVID GEFFEN HALL RENOVATION. FORM 990, PART V, LINE 2A AND PART VII DISCLOSURE REGARDING PAYROLL ADMINISTRATION LINCOLN CENTER DEVELOPMENT PROJECT'S (LCDP) PAYROLL IS ADMINISTERED BY LINCOLN CENTER FOR THE PERFORMING ARTS, A RELATED SECTION 501(C)(3) PUBLIC CHARITY. LCDP REIMBURSES LCPA FOR SALARIES AND BENEFITS OF LCDP EMPLOYEES AND AN ALLOCABLE PORTION OF LCPA EMPLOYEES WORKING ON BEHALF OF LCDP. |
| FORM 990, PART VI, SECTION A, LINE 6 | GOVERNING BODY AND MANAGEMENT THERE ARE NO STOCKHOLDERS. THE BOARD IS A SINGLE MEMBER CORPORATION, WITH LINCOLN CENTER FOR THE PERFORMING ARTS, INC. AS ITS SOLE MEMBER, WITH THREE DIRECTORS DESIGNATED BY LINCOLN CENTER FOR THE PERFORMING ARTS, INC. VOTING MEMBERS HAVE THE GENERAL POWER TO CONTROL AND MANAGE THE AFFAIRS AND PROPERTY OF LCDP AND ADOPT RULES AND REGULATIONS GOVERNING ITS ACTIONS. CERTAIN GOVERNANCE DECISIONS ARE RESERVED TO LCDP'S SOLE MEMBER, LINCOLN CENTER FOR THE PERFORMING ARTS, INC., INCLUDING THE RIGHT TO REMOVE A DIRECTOR WITH OR WITHOUT CAUSE AND THE RIGHT TO CHANGE THE NUMBER OF DIRECTORS ON THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7A | SEE NARRATIVE REPORTED ABOVE TITLED FORM 990, PART VI, SECTION A, LINE 6. |
| FORM 990, PART VI, SECTION A, LINE 7B | SEE NARRATIVE REPORTED ABOVE TITLED FORM 990, PART VI, SECTION A, LINE 6. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 REVIEW LCDP'S FORM 990 IS PREPARED BY ITS INDEPENDENT ACCOUNTING FIRM WITH DATA PROVIDED BY ITS FINANCE STAFF. WHEN LCDP'S STAFF AND ACCOUNTING FIRM APPROVE THE DRAFT RETURN, IT IS THEN PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL. LCDP'S BOARD OF DIRECTORS HAS DELEGATED RESPONSIBILITY FOR REVIEWING FORM 990 TO THE AUDIT COMMITTEE. WHEN THE AUDIT COMMITTEE APPROVES THE FINAL DRAFT, A COPY IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY LCDP'S DIRECTORS AND OFFICERS AS WELL AS CERTAIN OTHER KEY PERSONS MAY, FROM TIME TO TIME, BE ASSOCIATED, EITHER DIRECTLY OR INDIRECTLY, WITH INDIVIDUALS, COMPANIES OR OTHER ENTITIES THAT MIGHT BE UNDER CONSIDERATION TO ENGAGE IN TRANSACTIONS OR PARTICIPATE IN OTHER ARRANGEMENTS WITH LCDP. TO ADDRESS THIS POSSIBILITY AND THE SPECIFIC STATUTORY REQUIREMENTS OF THE NEW YORK NOT-FOR PROFIT CORPORATION LAW, LCDP HAS A CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THIS POLICY PROVIDES FOR THOSE COVERED BY IT (PRINCIPALLY, DIRECTORS, OFFICERS AND OTHERS WHO HAVE OFFICER-LIKE RESPONSIBILITIES, MANAGE LCDP OR A SEGMENT OF LCDP REPRESENTING A SUBSTANTIAL PORTION OF LCDP'S ACTIVITIES, INCOME OR ASSETS, OR CONTROL OR DETERMINE A SUBSTANTIAL PORTION OF LCDP'S CAPITAL EXPENDITURES OR OPERATING BUDGET) TO COMPLETE A RELATED PARTY QUESTIONNAIRE PRIOR TO ELECTION OR APPOINTMENT (OR AS SOON THEREAFTER AS POSSIBLE) AND TO UPDATE THE QUESTIONNAIRE ANNUALLY AND WHENEVER THERE IS A CHANGE OF CIRCUMSTANCES. IN ADDITION, IF A PERSON COVERED BY THE POLICY BECOMES AWARE OF ANY RELATED PARTY TRANSCTION (AS DEFINED IN THE POLICY), THE POLICY PROVIDES FOR THE PERSON TO PROMPTLY DISCLOSE THIS INFORMATION, AND THE PERSON WILL BE RECUSED FROM CONSIDERATION OF ANY TRANSACTION OR ARRANGEMENT THAT IS A RELATED PARTY TRANSACTION WITH RESPECT TO THEM. THE POLICY ALSO PROVIDES FOR CERTAIN CO-INVESTMENT RELATIONSHIPS TO BE DISCLOSED, AND A DISINTERESTED REVIEW OF THE CIRCUMSTANCES MAY RESULT IN A DETERMINATION TO REQUIRE RECUSAL. THE POLICY PROVIDES FOR ANY APPROVAL OF A RELATED PARTY TRANSACTION TO BE MADE BY A MAJORITY OF THE DISINTERESTED MEMBERS OF THE LCDP AUDIT COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION LCDP'S EXECUTIVE DIRECTOR IS PARTIALLY PAID BY LCPA, A RELATED ORGANIZATION, WITH COMPENSATION GOVERNED BY A WRITTEN CONTRACT AMENDED BY LCPA IN 2019 TO INCLUDE COMPENSATION RELATED TO SERVICE AS EXECUTIVE DIRECTOR OF LCDP. IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION RELATED TO LCDP, LCPA REVIEWED COMPENSATION BENCHMARKS FOR PERSONS WITH SIMILAR RESPONSIBILITIES FROM COMPARABLE DEVELOPMENT COMPANIES AND PRIOR WRITTEN LCPA CONTRACTS. THE INDIVIDUALS INVOLVED IN ASSESSING AND DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR DID NOT HAVE A CONFLICT OF INTEREST UNDER LCPA'S OR LCDP'S CONFLICT OF INTEREST POLICY. THE LCDP BOARD ELECTS THE EXECUTIVE DIRECTOR AND APPROVES THE LCDP BUDGET, WHICH INCLUDES A PORTION OF THE EXECUTIVE DIRECTOR'S TOTAL COMPENSATION. THE LCDP BOARD IS INDEPENDENT OF THE EXECUTIVE DIRECTOR. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENT AVAILABILITY LCDP MAKES ITS ANNUAL FINANCIAL STATEMENTS AVAILABLE ON LINCOLN CENTER'S WEBSITE. OTHER GOVERNING DOCUMENTS AND 990 ARE AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINCOLN CENTER FOR THE PERFORMING ARTS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 70 LINCOLN CENTER PLAZA | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10023 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 131847137 | EIN |
| Primary Activities | PERFORMING ARTS | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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