CAROUSEL SOCIETY OF THE NIAGARA FRONTIER: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- CAROUSEL SOCIETY OF THE NIAGARA FRONTIER (EIN 11-2552886)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-05-14
- IRS object ID
- 202001359349300325
- Schema version
- 2019v5.1
- 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 | 2020-05-14T09:08:30-05:00 | ReturnTs |
| Tax Period End | 2019-12-31 | 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 | 2019-01-01 | 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 | 2020-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID A URBAN CPA | PreparerPersonNm |
| PTIN | P00630018 | PTIN |
| Phone | 7166340700 | PhoneNum |
| Preparation | 2020-05-14 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.88.174.3 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-05-14 | IPDt |
| IP Tm | 10:08:15 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 6218DF3967E48DC5BD1B868B03BD24D4974BF1CB | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | A3098CE9DE43BB2541F8C5D4A8AA4A8648865DD1 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2020-09-22 18:59:49Z | 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 | $388,801 | 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 | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 77 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $74,896 | PYContributionsGrantsAmt |
| CY Contributions Grants | $178,984 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $110,106 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $90,839 | CYProgramServiceRevenueAmt |
| PY Investment Income | $327 | PYInvestmentIncomeAmt |
| CY Investment Income | $357 | CYInvestmentIncomeAmt |
| PY Other Revenue | $56,282 | PYOtherRevenueAmt |
| CY Other Revenue | $64,623 | CYOtherRevenueAmt |
| PY Total Revenue | $241,611 | PYTotalRevenueAmt |
| CY Total Revenue | $334,803 | 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 | $134,237 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $171,789 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $160,697 | PYOtherExpensesAmt |
| CY Other Expenses | $197,861 | CYOtherExpensesAmt |
| PY Total Expenses | $294,934 | PYTotalExpensesAmt |
| CY Total Expenses | $369,650 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$53,323 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$34,847 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,644,645 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,581,900 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $139,072 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $110,441 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,505,573 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,471,459 | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $337,959 | ExpenseAmt |
| Revenue | $90,839 | 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 | $337,959 | 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 | 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 | 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 | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 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 | 0 | 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 (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RAPHAELLE PROEFROCK | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| IAN SUTHERLAND | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KELLY FERGUSON | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WARD BRAY | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| EDWARD JANULIONIS | ||||||
| ASSISTANT TREASURER | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAY WILCOX | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DOUGLAS WASIURA | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT LETESTE | ||||||
| TRUSTEE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DOUGLAS A BATHKE | ||||||
| TRUSTEE | 6.00 | 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 | |
| NANCY ROGGE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MEGAN HAHIN | ||||||
| EXECUTIVE DIRECTOR | 35.00 | Yes (X) | $50,000 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $50,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | 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 |
| Fundraising | $5,852 | FundraisingAmt |
| Government Grants | $62,164 | GovernmentGrantsAmt |
| All Other Contributions | $110,968 | AllOtherContributionsAmt |
| Total Contributions | $178,984 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ADMISSIONS | 712110 | $60,928 | $60,928 |
| EDUCATIONAL PROGRAMS | 712110 | $12,621 | $12,621 |
| PRIVATE & GROUP EVENTS | 712110 | $10,635 | $10,635 |
| MEMBERSHIP DUES | 712110 | $6,655 | $6,655 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $90,839 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $357 | TotalRevenueColumnAmt |
| Exclusion | $357 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $77,385 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $5,852 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $17,951 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,434 | TotalRevenueColumnAmt |
| Exclusion | $59,434 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $39,837 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $36,047 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,790 | TotalRevenueColumnAmt |
| Exclusion | $3,790 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,399 | TotalRevenueColumnAmt |
| Exclusion | $1,399 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,399 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $334,803 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $90,839 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $64,980 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,000 | TotalAmt |
| Program Services | $45,000 | ProgramServicesAmt |
| Management And General | $5,000 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,726 | TotalAmt |
| Program Services | $96,053 | ProgramServicesAmt |
| Management And General | $10,673 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,063 | TotalAmt |
| Program Services | $13,557 | ProgramServicesAmt |
| Management And General | $1,506 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,408 | TotalAmt |
| Program Services | $2,167 | ProgramServicesAmt |
| Management And General | $241 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,322 | TotalAmt |
| Program Services | $11,090 | ProgramServicesAmt |
| Management And General | $1,232 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,038 | TotalAmt |
| Program Services | $12,634 | ProgramServicesAmt |
| Management And General | $1,404 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,526 | TotalAmt |
| Program Services | $12,173 | ProgramServicesAmt |
| Management And General | $1,353 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,364 | TotalAmt |
| Program Services | $8,428 | ProgramServicesAmt |
| Management And General | $936 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $586 | TotalAmt |
| Program Services | $527 | ProgramServicesAmt |
| Management And General | $59 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151 | TotalAmt |
| Program Services | $136 | ProgramServicesAmt |
| Management And General | $15 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,653 | TotalAmt |
| Program Services | $35,688 | ProgramServicesAmt |
| Management And General | $3,965 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,261 | TotalAmt |
| Program Services | $34,435 | ProgramServicesAmt |
| Management And General | $3,826 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EXHIBIT & EDUCATION | $52,742 | $52,742 | |
| REPAIRS & MAINTENANCE | $9,058 | $8,152 | $906 |
| TELEPHONE | $2,144 | $1,930 | $214 |
| EMPLOYEE TRAINING | $2,067 | $1,810 | $257 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,541 | TotalAmt |
| Program Services | $1,437 | ProgramServicesAmt |
| Management And General | $104 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $369,650 | TotalAmt |
| Program Services | $337,959 | ProgramServicesAmt |
| Management And General | $31,691 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,301 | BOYAmt |
| EOY | $209,393 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,131 | BOYAmt |
| EOY | $6,846 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,372 | BOYAmt |
| EOY | $46,740 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,239,502 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $925,406 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,353,749 | BOYAmt |
| EOY | $1,314,096 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,092 | BOYAmt |
| EOY | $4,825 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,644,645 | BOYAmt |
| EOY | $1,581,900 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,671 | BOYAmt |
| EOY | $11,325 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,401 | BOYAmt |
| EOY | $99,116 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,072 | BOYAmt |
| EOY | $110,441 | 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 | $1,473,433 | BOYAmt |
| EOY | $1,458,912 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,140 | BOYAmt |
| EOY | $12,547 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,505,573 | BOYAmt |
| EOY | $1,471,459 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,644,645 | BOYAmt |
| EOY | $1,581,900 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$34,847 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $733 | NetUnrlzdGainsLossesInvstAmt |
| 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 | $112,430 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $359,140 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $101,902 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $74,896 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $178,984 | CurrentTaxYearAmt |
| Total | $827,352 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $89,595 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $82,716 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $100,394 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $110,106 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $90,838 | CurrentTaxYearAmt |
| Total | $473,649 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $202,025 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $441,856 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $202,296 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $185,002 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $269,822 | CurrentTaxYearAmt |
| Total | $1,301,001 | 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 | $1,301,001 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $204 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $217 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $104 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $327 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $357 | CurrentTaxYearAmt |
| Total | $1,209 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $204 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $217 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $104 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $327 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $357 | CurrentTaxYearAmt |
| Total | $1,209 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $83,503 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $96,533 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $108,866 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $56,282 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $64,624 | CurrentTaxYearAmt |
| Total | $409,808 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $285,732 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $538,606 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $311,266 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $241,611 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $334,803 | CurrentTaxYearAmt |
| Total | $1,712,018 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.75990 | PublicSupportCY509Pct |
| Public Support PY509 | 0.74550 | PublicSupportPY509Pct |
| Investment Income CY | 0.00070 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00060 | 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 |
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 | $312,655 | DepreciationAmt |
| Book Value | $288,833 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,478,679 | OtherCostOrOtherBasisAmt |
| Depreciation | $588,772 | DepreciationAmt |
| Book Value | $889,907 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $58,410 | OtherCostOrOtherBasisAmt |
| Depreciation | $23,979 | DepreciationAmt |
| Book Value | $34,431 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,314,096 | 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. THE SOCIETY DOES NOT RECORD ITS COLLECTION ON ITS STATEMENT OF FINANCIAL POSITION. DURING THE YEAR ENDED DECEMBER 31, 2019, A NUMBER OF CONTRIBUTORS DONATED VARIOUS COLLECTION PIECES TO THE SOCIETY. IN ACCORDANCE WITH THE SOCIETY'S POLICY, THESE CONTRIBUTIONS ARE NOT RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
| 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 | CANAL FEST | Event1Nm |
| Gross Receipts Event1 | $49,555 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $49,555 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $9,368 | OtherDirectExpensesEvent1Amt |
| Event2 | BRASS RING GALA | Event2Nm |
| Gross Receipts Event2 | $18,489 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $5,852 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $12,637 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $6,137 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 5 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $15,193 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $15,193 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $2,446 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $83,237 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $5,852 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $77,385 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $17,951 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $17,951 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $59,434 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 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 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, 2019. |
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