2018-06-29T10:41:59-04:00 2017-09-30 431968600 MOCERA VISCONTI & COMPANY CPAS LLP 400 W CUMMINGS PARK STE 6850 WOBURN MA 018016511 990 2016-10-01 043034682 ARLINGTON CENTER FOR THE ARTS INC LINDA SHOEMAKER EXEC DIRECTOR ARLI 7816486220 20 ACADEMY STREET ARLINGTON MA 02476 LINDA SHOEMAKER EXECUTIVE DIRECTOR 7816486220 2018-03-04 true NINO VISCONTI CPA P00303886 7819330360 2018-06-29 2016 2022-09-23 18:48:47Z LINDA SHOEMAKER 20 ACADEMY STREET ARLINGTON MA 02476 1074386 false X WWW.ACARTS.ORG X 1989 MA EDUCATION IN AND COMMUNITY DEVELOPMENT OF THE ARTS. 17 17 6 60 0 51259 462348 626488 611996 371 -3937 0 678118 1070407 0 0 375473 405565 0 58203 229677 224164 605150 629729 72968 440678 438721 881732 36267 36849 402454 844883 EDUCATION IN AND COMMUNITY DEVELOPMENT OF THE ARTS. false false 442682 EDUCATIONAL PROGRAMS THAT ARE CONDUCTED THRU VARIOUS VACATION ARTS PROGRAMS AND CLASSES FOR CHILDREN AND ADULTS IN THE AREAS OF ART, MUSIC, DRAMA, AND CRAFTS. 442682 true true false false false false false false false true true false false false true true true false false false false 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 true 24 0 false 6 true false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false MA X LINDA SHOEMAKER 7816486220 20 ACADEMY STREET ARLINGTON MA 02476 X CATHERINE DEACON TREASURER 1.00 X X 0 0 0 CAROL BAND DIRECTOR 1.00 X 0 0 0 ANNE BLACK DIRECTOR 1.00 X 0 0 0 DEBORAH CHISHOLM DIRECTOR 1.00 X 0 0 0 LESLEY CHUANG DIRECTOR 1.00 X 0 0 0 PATRICK GUTHRIE BOARD CO-CHA 1.00 X X 0 0 0 SUZANNE ROTHSCHILD SECRETARY 1.00 X X 0 0 0 BETTY STONE DIRECTOR 1.00 X X 0 0 0 KAREN BROWN DIRECTOR 1.00 X 0 0 0 LIZ BUCHANAN BOARD CO-CHA 1.00 X X 0 0 0 LIZA DIMARE MOLINA DIRECTOR 1.00 X 0 0 0 AMY QIU DIRECTOR 1.00 X 0 0 0 LISSA CRAMER DIRECTOR 1.00 X 0 0 0 BRUCE HOPPE DIRECTOR 1.00 X 0 0 0 THOMAS KEKELIK JR DIRECTOR 1.00 X 0 0 0 MARGARET MOODY DIRECTOR 1.00 X 0 0 0 STEPHEN POLTORZYCKI DIRECTOR 1.00 X 0 0 0 false false false 187000 275348 462348 TUITION 500649 500649 RENT 84888 84888 MEMBERSHIP DUES 16700 16700 EXHIBITS AND CONCESSIONS 9759 9759 611996 42 42 3979 -3979 -3979 -3979 1070407 608017 42 X 350803 251507 61512 37784 3970 3970 12573 12077 496 38219 30085 5184 2950 9000 9000 78446 49520 13347 15579 3945 3945 21207 11741 9261 205 52661 47395 5266 3912 2307 1605 7249 4832 2417 BANK & CREDIT CARD FEES 16095 15627 468 SUPPLIES 16001 3030 12250 721 EQUIP RENT & MAINTENANCE 10167 10167 TELEPHONE 4029 4029 1452 449 1003 629729 442682 128844 58203 276011 436156 130080 130104 322 222143 14739 10525 82193 22689 12162 59504 19880 5407 3420 438721 881732 35617 36299 650 550 36267 36849 X 375803 426863 26651 418020 402454 844883 438721 881732 440678 1751 X false true X true X 28172 48998 42426 51259 462348 633203 507209 509721 607444 626488 611996 2862858 535381 558719 649870 677747 1074344 3496061 3496061 1272 506 92 371 42 2283 1272 506 92 371 42 2283 536653 559225 649962 678118 1074386 3498344 0.99930 0.99920 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26651 453984 1752 55231 427156 29620 2969 26651 1.00000 false false 55232 55232 26961 22689 4272 59504 SECURITY DEPOSITS 550 550 X 1105416 1751 33258 35009 1070407 1070407 662987 33258 33258 629729 629729 SCHEDULE D, PAGE 3, PART X 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 JUDGMENT 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 POSITION IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. AS OF SEPTEMBER 30, 2017, 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, 2017. 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. false false false FORM 990, PAGE 6, PART VI, LINE 11B MANAGEMENT REVIEWS FORM 990 AND VERIFIES INFORMATION AND CONSISTENCY WITH AUDITED FINANCIAL STATEMENTS, ACCOUNTING RECORDS AND OTHER DOCUMENTS MAINTAINED BY THE ORGANIZATION. FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15B 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, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND VIA THE MASSACHUSETTS SECRETARY OF STATE'S WEBSITE. FORM 990, PART IX, LINE 11G TEACHERS FEES 46,890 0 0 FUTURE FUND 0 0 15,579 PROFESSIONAL & CONTACT SRVS 2,630 5,948 0 RELOCATION EXPENSE 0 7,399 0 TOTAL 49,520 13,347 15,579