2020-05-26T12:04:40-05:00 2019-09-30 UHY ADVOSPRS NY INC 45 FIVE MILE WOODS ROAD CATSKILL NY 12414 990 2018-10-01 223051271 RHINEBECK PERFORMING ARTS % NICK VOLENEC RHIN 8458763080 PO BOX 148 RHINEBECK NY 12572 MICHELLE MARTIN PRESIDENT 2020-04-25 true BRADLEY CUMMINGS P00432821 5189434502 2020-04-25 107.77.224.211 14429320201475000007 2020-05-26 P 28E30AEBAB03EC8EAA915956939454139804210B 7B254A8830D44CAE3CE70F7BB6595DF28350FB61 2018 2020-09-23 17:36:50Z MICHELLE MARTIN PO BOX 148 RHINEBECK NY 12572 866711 false X WWW.CENTERFORPERFORMINGARTS.ORG X 1987 NY ESTABLISHMENT AND OPERATION OF A PERFORMING ART CENTER IN THE NORTHERN DUTCHESS COUNTY AREA 14 13 27 1220 0 0 181659 297522 475374 521803 17061 11403 25640 22549 699734 853277 0 0 0 0 297147 305711 0 0 61886 574795 539501 871942 845212 -172208 8065 1907506 1833705 107052 35961 1800454 1797744 ESTABLISHMENT AND OPERATION OF A PERFORMING ART CENTER IN THE NORTHERN DUTCHESS COUNTY AREA false false 513673 539379 PROVIDE AN OPPORTUNITY FOR REGIONAL AND NATIONAL PERFORMANCES TO PRESENT THEIR TALENTS TO HUDSON VALLEY AUDIENCES AND TO PROVIDE EDUCATIONAL WORKSHOPS WITHIN THE PERFORMING ARTS FOR RESIDENTS OF THE REGION. 513673 true true false false false false false false false false true true false false false true true false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false true 40 0 true 27 true false false false false false false false false false false false false X 14 13 true false false false false false false true true false false true true true true true true true true false NY X NICK VOLENEC 8458763080 PO BOX 148 RHINEBECK NY 12571 MICHELLE MARTIN PRESIDENT AS NEEDED 0.0 0.0 X X 0 0 0 MICHAEL JUZWAK VICE-PRESIDENT AS NEEDED 0.0 0.0 X X 0 0 0 JOHN GRADY CPA TREASURER AS NEEDED 0.0 0.0 X X 0 0 0 MICHAEL FRAZIER SECRETARY AS NEEDED 0.0 0.0 X X 0 0 0 CARL DIESING BOARD MEMBER AS NEEDED 0.0 0.0 X 0 0 0 DIANA DI GRANDI BOARD MEMBER AS NEEDED 0.0 0.0 X 0 0 0 WILLIAM DOWDEN BOARD MEMBER AS NEEDED 0.0 0.0 X 0 0 0 CHARLES HENDERSON BOARD MEMBER AS NEEDED 0.0 0.0 X 0 0 0 SHARON COUGHLAN BOARD MEMBER AS NEEDED 0.0 0.0 X 0 0 0 NATHAN DOTSON BOARD MEMBER AS NEEDED 0.0 0.0 X 0 0 0 JOSEPH FELECE BOARD MEMBER AS NEEDED 0.0 0.0 X 0 0 0 DANA PAGE BOARD MEMBER AS NEEDED 0.0 0.0 X 0 0 0 DR ANDREW WEINTRAUB PHD BOARD MEMBER AS NEEDED 0.0 0.0 X 0 0 0 LOU TRAPANI MPA ARTISTIC & MGMT DIRECTOR 40.0 0.0 X X 52889 0 0 52889 0 0 0 false false false 0 30605 266917 297522 PERFORMANCE TICKET SALES 430278 430278 WORKSHOP 31270 31270 EDUCATION 60255 60255 521803 4757 4757 0 0 0 0 0 11500 4854 6646 6646 13553 1417 12136 0 0 0 17132 7163 9969 MISCELLANEOUS 444 444 0 444 853277 527004 0 0 0 0 0 52889 0 37022 15867 0 204989 69935 98826 36228 0 24804 20687 4117 23029 6245 12132 4652 0 0 1450 1450 0 0 2275 2275 56054 31868 24186 9929 9929 31746 12314 16977 2455 0 0 17272 14681 1727 864 0 0 0 2991 2991 0 91243 88506 2737 47054 47054 PERFORMANCE EXPENSES 193491 192075 1416 TICKET PROCESSING FEES 40389 32311 7674 404 REPAIRS & MAINTENANCE 26614 18486 8128 WORKSHOP EXPENSES 11299 11299 7694 5337 2357 845212 513673 269653 61886 917 1169 34363 40721 0 0 0 0 0 0 0 0 0 0 0 0 863 0 3057377 1463437 1660283 1593940 0 0 211080 197875 0 0 0 0 0 0 1907506 1833705 28465 14590 0 0 18587 21371 0 0 0 0 0 0 0 0 0 0 60000 0 107052 35961 X 1634220 1655310 166234 142434 0 0 1800454 1797744 1907506 1833705 8065 -10775 X false true true false X 386783 290972 370069 181659 297522 1527005 492680 505651 477036 501881 538935 2516183 0 0 0 879463 796623 847105 683540 836457 4043188 0 103946 68900 57760 21140 12714 264460 103946 68900 57760 21140 12714 264460 3778728 7897 8443 6248 11664 4757 39009 0 7897 8443 6248 11664 4757 39009 0 444 444 887360 805066 853353 695204 841658 4082641 0.92556 0.89954 0.00955 0.01051 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45472 45472 2517369 1025073 1492296 353913 324656 29257 140622 113708 26914 1593939 INVESTMENTS 197875 F 197875 0 0 X 849665 -10775 7163 -3612 853277 853277 852375 7163 7163 845212 845212 SCHEDULE D, PART XI & XII RECONCILIATION OF AUDITED FINANCIAL STATEMENTS THE TAX RETURN NETS COST OF GOODS (COGS) IN REVENUE OF 7,163, WHEREAS THE COGS ARE TREATED AS EXPENSES IN THE FINANCIAL STATEMENTS AND THE FINANCIAL STATEMENTS INCLUDE AN UNREALIZED LOSS FOR ($10,775) THAT IS NOT INCLUDE IN THE TAX RETURN. SCHEDULE D, PART X, LINE 2, LIABILITIES FOR UNCERTAIN TAX POSITIONS A PROVISION FOR INCOME TAXES HAS NOT BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS AS THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESSS INCOME. THE ACTIVITIES RESULTED IN NO UNRELATED BUSINESS TAXES FOR THE YEAR ENDED DECEMBER 31, 2017. THEREFORE, THE ORGANIZATION HAS MADE NO PROVISIONS FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS INCORPORATED PURSUANT TO THE NOT-FOR-PROFIT CORPORATION LAW OF THE SATE OF NEW YORK. THE OIRGANIZATION IS ALSO REGISTERED WITH THE NEW YORK STATE DEPARMENT OF LAW, CHARITIES BUREAU. THE ORGANIZATION HAS EVALUATED ANY UNCERTAIN TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES AND DETERMINED UNCERTIAN POSITIONS, IF ANY, ARE NOT MATERIAL TO THE FINANCIAL STATEMENTS, ACCORDING TO FASB ASC 740-10. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN OPERATING EXPENSES, IF INCURRED. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES FOR THE YEARS PRIOR TO THE YEAR ENDED DECEMBER 31, 2015. WILLIAM DOWDEN BOARD MEMBER 40518 INSURANCE false SCHEDULE L, PART IV - BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSON WILLIAM DOWDEN, BOARD MEMBER, IS THE OWNER OF THE DOWDEN AGENCY WHICH PROVIDES UMBRELLA AND COMMERICAL INSURANCE FOR THE RHINEBECK PERFORMING ARTS. THE TOTAL COST FOR THE YEAR WSAS $40,518. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 REVIEW PROCESS THE FORM 990 IS PREPARED BY THE INDEPENDENT AUDITOR AND UPON COMPLETION THE RETURN IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION THE BOARD MEMBERS APPROVE THE COMPENSATION OF ANY BOARD MEMBERS RECEIVING COMPENSATION, MANAGEMENT AND KEY EMPLOYEES. BOARD MEMBERS RECEIVING COMPENSATION MUST EXCUSE THEMSELF FROM THE REVIEW TO AVOID ANY CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 18 PUBLIC INSPECTION THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURN ARE MADE AVAILABLE TO THE PUBLIC UPON ADVANCE REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS AND TAX RETURN ARE ALSO AVAILABLE ON THE ORGANIZATION'S OWN WEBSITE AND THE NYS OFFICE OF THE ATTORNEY GENERAL'S WEBSITE. FORM 990, PART XII, LINE 2C AUDIT COMMITTEE THE AUDIT COMMITTEE OVERSEES MANY ASPECTS OF THE ORGANIZATIONS'S ANNUAL AUDIT AND IS MADE UP OF DIRECTORS WHO ARE INDEPENDENT, IN THAT THEY HAVE NO BUSINESS RELATIONSHIPS WITH THE ORGANIZATION AND ARE SEPARATE AND APART FROM THE FINANCE COMMITTEE. THE AUDIT COMMITTEE IS RESPONSIBLE TO RECRUIT A CERTIFIED PUBLIC ACCOUNTING FIRM, ENSURE THAT ALL NECESSARY DOCUMENTS ARE PROVIDED TO THE AUDITOR, MEET WITH REPRESENTATIVES OF THE ACCOUNTING FIRM AS NECESSARY, REVIEW THE AUDIT RESULTS AND ENSURE THE RESULTS ARE MADE AVAILABLE TO ALL INTERESTED PARTIES AND MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 13 WHISTLEBLOWER POLICY THE ORGANIZATION HAS A WRITTEN WHISTLEBLOWER POLICY THAT ALLOWS BOARD MEMBERS, EMPLOYEES AND VOLUNTEERS TO REPORT ANY WRONG-DOING BY BOARD MEMBERS AND/OR EMPLOYEES WITHOUT REPRISAL FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 12 - CONFLICT OF INTEREST THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN WHICH OFFICERS, BOARD MEMBERS AND KEY EMPLOYEES MUST DISCLOSE ANNUALLY ANY CONFLICT OF INTEREST, AND IS REVIEWED AND ENFORCED BY THE BOARD.