NATIONAL COMEDY CENTER INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
NATIONAL COMEDY CENTER INC (EIN 41-2030241)
Tax period
2017-01-01 to 2017-12-31
Filed
2018-10-18
IRS object ID
201822919349300732
Schema version
2017v2.3
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

FieldValueIRS element (for citing)
Return2018-10-18T11:00:13-05:00ReturnTs
Tax Period End2017-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN943108253PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NOVOGRADAC & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13025 NORTH WOOSTER AVEAddressLine1Txt
CityDOVERCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44622ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN412030241EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL COMEDY CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone7164840800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 WEST THIRD STREETAddressLine1Txt
CityJAMESTOWNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14701ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGEORGE PANEBIANCOPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7164840800PhoneNum
Signature2018-10-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID L CONWAYPreparerPersonNm
PTINP00839993PTIN
Phone3303655400PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address74.142.255.50IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-10-18IPDt
IP Tm09:33:31IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdEFDCAF39D6DD5F69D1FAF7ED03F1996D982AD243AtSubmissionCreationDeviceId
At Submission Filing Device IdEFDCAF39D6DD5F69D1FAF7ED03F1996D982AD243AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2018-06-14 16:35:46ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGEORGE PANEBIANCOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 WEST THIRD STREETAddressLine1Txt
CityJAMESTOWNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14701ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,506,366GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressCOMEDYCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO PRESERVE AND CELEBRATE THE LEGACY OF LUCILLE BALL AND DESI ARNAZ AND ENRICH THE WORLD THROUGH THE HEALING POWERS OF LAUGHTER THROUGH A COMMITMENT TO THE DEVELOPMENT OF THE COMEDIC ARTS.ActivityOrMissionDesc
Contract TerminationYes (X)ContractTerminationInd
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee33TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,740,014PYContributionsGrantsAmt
CY Contributions Grants$4,781,573CYContributionsGrantsAmt
PY Program Service Revenue$808,838PYProgramServiceRevenueAmt
CY Program Service Revenue$1,027,231CYProgramServiceRevenueAmt
PY Investment Income$1,251PYInvestmentIncomeAmt
CY Investment Income$177,110CYInvestmentIncomeAmt
PY Other Revenue$163,632PYOtherRevenueAmt
CY Other Revenue$308,013CYOtherRevenueAmt
PY Total Revenue$2,713,735PYTotalRevenueAmt
CY Total Revenue$6,293,927CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,906,462CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$500,516PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$237,240CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$11,226PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,565,022PYOtherExpensesAmt
CY Other Expenses$1,472,242CYOtherExpensesAmt
PY Total Expenses$2,076,764PYTotalExpensesAmt
CY Total Expenses$3,615,944CYTotalExpensesAmt
PY Revenues Less Expenses$636,971PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,677,983CYRevenuesLessExpensesAmt
Total Assets BOY$8,922,077TotalAssetsBOYAmt
Total Assets EOY$25,196,996TotalAssetsEOYAmt
Total Liabilities BOY$4,143,793TotalLiabilitiesBOYAmt
Total Liabilities EOY$18,604,455TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,778,284NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,592,541NetAssetsOrFundBalancesEOYAmt
MissionTO PRESERVE AND CELEBRATE THE LEGACY OF LUCILLE BALL AND DESI ARNAZ AND ENRICH THE WORLD THROUGH THE HEALING POWERS OF LAUGHTER THROUGH A COMMITMENT TO THE DEVELOPMENT OF THE COMEDIC ARTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,378,358ExpenseAmt
Grant$1,906,462GrantAmt
Revenue$952,231RevenueAmt
DescMAINTAIN MUSEUM AND PRESERVE THE LEGACY OF LUCILLE BALL AND DESI ARNAZ THROUGH A FOUR-PILLAR APPROACH TO THE DEVELOPMENT AND STUDY OF THE COMEDIC ARTS. THE ORGANIZATION CURRENTLY PRODUCES ANNUAL FESTIVAL PROGRAMMING THAT INCLUDES EDUCATIONAL AND PERFORMANCE OPPORTUNITIES IN THE COMEDIC ART FORM. THE ORGANIZATION IS ALSO DEVELOPING: A COMEDY FILM FESTIVAL TO PRESERVE AND EXAMINE THE LEGACY BALL AND ARNAZ LEFT ON THE PRODUCTION SIDE OF THEIR CAREERS AND INDUSTRY, A COMEDIC ARTS EDUCATIONAL PROGRAM, AND A NATIONAL CENTER FOR THE COMEDIC ARTS.Desc
Total Program Service Expenses$3,378,358TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial LiquidationYes (1)PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (1)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document31IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee33EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROCHELLE MOLEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7164840800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 WEST THIRD STREETAddressLine1Txt
CityJAMESTOWNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14701ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GEORGE PANEBIANCO
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
LOUIS DEPPAS
VICE PRESIDENT5.00Yes (X)Yes (X)$0$0$0
MICHAEL LATONE
TREASURER5.00Yes (X)Yes (X)$0$0$0
CINDY ARONSON
SECRETARY5.00Yes (X)Yes (X)$0$0$0
MICHAEL CALIMERI
DIRECTOR2.00Yes (X)$0$0$0
WILLIAM STEVENSON
DIRECTOR2.00Yes (X)$0$0$0
HOLLY SULLIVAN
DIRECTOR2.00Yes (X)$0$0$0
JOURNEY GUNDERSON
EXECUTIVE DIRECTOR35.00Yes (X)$109,456$0$3,289
THOMAS BENSON
CHAIRMAN OF THE BOARD35.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$109,456TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$3,289TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$27,990MembershipDuesAmt
Government Grants$1,827,456GovernmentGrantsAmt
All Other Contributions$2,926,127AllOtherContributionsAmt
Total Contributions$4,781,573TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FESTIVAL PROGRAMMING713990$630,336$630,336
ADMISSIONS AND TOURS713990$280,392$280,392
CNN HISTORY OF COMEDY713990$75,000$75,000
TROPICANA ROOM VENUES713990$38,902$38,902
GATEWAY TRAIN STATION713990$2,601$2,601
FieldValueIRS element (for citing)
Total Program Service Revenue$1,027,231TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$177,110TotalRevenueColumnAmt
Related Or Exempt Func Income$177,110RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$144,981RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$144,981RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$144,981TotalRevenueColumnAmt
Related Or Exempt Func Income$144,981RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$359,847GrossSalesOfInventoryAmt
Cost Of Goods Sold$212,439CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$147,408TotalRevenueColumnAmt
Related Or Exempt Func Income$147,408RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business713990BusinessCd
Total Revenue Column$15,624TotalRevenueColumnAmt
Related Or Exempt Func Income$15,624RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$15,624OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,293,927TotalRevenueColumnAmt
Related Or Exempt Func Income$1,512,354RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,906,462TotalAmt
Program Services$1,906,462ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$16,418TotalAmt
Program Services$16,418ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$186,261TotalAmt
Program Services$54,177ProgramServicesAmt
Management And General$132,084ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$3,407TotalAmt
Program Services$1,192ProgramServicesAmt
Management And General$2,215ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$12,519TotalAmt
Management And General$12,519ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$18,635TotalAmt
Program Services$6,522ProgramServicesAmt
Management And General$12,113ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,140TotalAmt
Management And General$11,140ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,897TotalAmt
Management And General$1,897ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$13,818TotalAmt
Program Services$13,818ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$83,882TotalAmt
Program Services$83,882ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,199TotalAmt
Program Services$9,275ProgramServicesAmt
Management And General$1,924ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$11,074TotalAmt
Program Services$10,300ProgramServicesAmt
Management And General$774ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$62,928TotalAmt
Program Services$58,848ProgramServicesAmt
Management And General$4,080ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,787TotalAmt
Program Services$4,489ProgramServicesAmt
Management And General$298ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$338,104TotalAmt
Program Services$327,050ProgramServicesAmt
Management And General$11,054ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$59,232TotalAmt
Program Services$53,309ProgramServicesAmt
Management And General$5,923ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$51,694TotalAmt
Program Services$47,663ProgramServicesAmt
Management And General$4,031ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FESTIVAL PROGRAMMING$662,541$662,541
CNN PROGRAMMING$52,456$52,456
BANK FEES$40,902$4,089$36,813
TROPICANA ROOM AND TOUR$27,000$27,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$39,588TotalAmt
Program Services$38,867ProgramServicesAmt
Management And General$721ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,615,944TotalAmt
Program Services$3,378,358ProgramServicesAmt
Management And General$237,586ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$127,596BOYAmt
EOY$235,093EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$63,831BOYAmt
EOY$5,835,355EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,403BOYAmt
EOY$856,830EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$89,014BOYAmt
EOY$12,759EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$16,080,400EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$89,187BOYAmt
EOY$97,304EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$92,616BOYAmt
EOY$33,102EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,222,201LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$605,993LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,161,463BOYAmt
EOY$1,616,208EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$426,248EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$3,697EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,289,967BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,922,077BOYAmt
EOY$25,196,996EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$481,510BOYAmt
EOY$129,878EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$75,000BOYAmt
EOY$8,334,000EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$3,586,733BOYAmt
EOY$10,140,027EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$550BOYAmt
EOY$550EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,143,793BOYAmt
EOY$18,604,455EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,777,427BOYAmt
EOY$6,183,779EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$857BOYAmt
EOY$0EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
EOY$408,762EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,778,284BOYAmt
EOY$6,592,541EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,922,077BOYAmt
EOY$25,196,996EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,677,983ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$863,726PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$243,333CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,322,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,331,918CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,740,014CurrentTaxYearMinus1YearAmt
Current Tax Year$4,781,573CurrentTaxYearAmt
Total$10,419,338TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$790,833CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$953,375CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,382,610CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,158,418CurrentTaxYearMinus1YearAmt
Current Tax Year$1,387,078CurrentTaxYearAmt
Total$5,672,314TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$39,735CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$40,957CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$71,475CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,351CurrentTaxYearMinus1YearAmt
Total$215,518TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,073,901CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,316,832CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,786,003CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,961,783CurrentTaxYearMinus1YearAmt
Current Tax Year$6,168,651CurrentTaxYearAmt
Total$16,307,170TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$204,750CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,199,286CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,760,458CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,357,404CurrentTaxYearMinus1YearAmt
Total$4,521,898TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year$9,936CurrentTaxYearAmt
Total$9,936TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$204,750CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,199,286CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,760,458CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,357,404CurrentTaxYearMinus1YearAmt
Current Tax Year$9,936CurrentTaxYearAmt
Total$4,531,834TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$11,775,336PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,630CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,925CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,096CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,458CurrentTaxYearMinus1YearAmt
Current Tax Year$322,091CurrentTaxYearAmt
Total$362,200TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,630CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,925CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,096CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$8,458CurrentTaxYearMinus1YearAmt
Current Tax Year$322,091CurrentTaxYearAmt
Total$362,200TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year$15,624CurrentTaxYearAmt
Total$15,624TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,081,531CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,328,757CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,798,099CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,970,241CurrentTaxYearMinus1YearAmt
Current Tax Year$6,506,366CurrentTaxYearAmt
Total$16,684,994TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.70570PublicSupportCY509Pct
Public Support PY5090.57480PublicSupportPY509Pct
Investment Income CY0.02170InvestmentIncomeCYPct
Investment Income PY0.00430InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Solicited Assets Sale0SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$164,785BeginningYearBalanceAmt
Contributions$244,120ContributionsAmt
Investment Earnings Or Losses$19,240InvestmentEarningsOrLossesAmt
Administrative Expenses$1,897AdministrativeExpensesAmt
End Year Balance$426,248EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$0BeginningYearBalanceAmt
Contributions$164,642ContributionsAmt
Investment Earnings Or Losses$664InvestmentEarningsOrLossesAmt
Administrative Expenses$521AdministrativeExpensesAmt
End Year Balance$164,785EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$54,800InvestmentCostOrOtherBasisAmt
Book Value$54,800BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$2,167,401InvestmentCostOrOtherBasisAmt
Depreciation$605,993DepreciationAmt
Book Value$1,561,408BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,616,208TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescSECURITY DEPOSITSDesc
Amt$550Amt
FieldValueIRS element (for citing)
Total Liability$550TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,293,927TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$6,293,927RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,293,927TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,615,944TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,615,944ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,615,944TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III, LINE 1A:PURCHASES FOR COLLECTIONS ARE RECORDED AS EXPENDITURES FOR THE ACQUISITION OF MEMORABILIA IN THE STATEMENT OF ACTIVITIES IN THE YEAR IN WHICH THE MEMORABILIA ACQUIRED. COLLECTIONS ARE OPEN TO THE PUBLIC, KEPT IN A MANNER WHICH PROTECTS THE COLLECTION AND IF THE COLLECTIONS ARE SOLD, IF ALLOWABLE BY THE DONOR AGREEMENT, THE ORGANIZATION WILL REINVEST THE PROCEEDS INTO OTHER COLLECTIONS. IN KEEPING WITH STANDARD MUSEUM PRACTICE, THE COLLECTIONS, WHICH WERE ACQUIRED VIA PURCHASES AND CONTRIBUTIONS, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION.
PART X, LINE 2:NCCI IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND FROM NEW YORK INCOME STATE INCOME TAXES. NCCO IS INCORPORATED AS A NOT-FOR-PROFIT ENTITY IN THE STATE OF NEW YORK; HOWEVER, NCCO'S TAX EXEMPT STATUS UNDER THE IRC HAS NOT BEEN OBTAINED. AS SUCH, NCCO IS DEEMED A C CORPORATION FOR FEDERAL TAX FILING PURPOSES. MANAGEMENT IS IN THE PROCESS OF FILING FOR ITS FEDERAL TAX-EXEMPTION AND BELIEVES THAT IT IS HIGHLY PROBABLE THAT THE IRS WILL APPROVE THEIR EXEMPTION RETROACTIVELY TO THE INCORPORATION DATE. THE PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE ORGANIZATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION. THE ORGANIZATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAS MEASURED THE ORGANIZATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. ANY INTEREST OR PENALTIES ASSESSED TO THE ORGANIZATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL COMEDY CENTER OPERATOR INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 W 3RD STAddressLine1Txt
CityJAMESTOWNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14701ZIPCd
FieldValueIRS element (for citing)
Recipient EIN820774057RecipientEIN
IRC Section501(C)(3) APPLIEDIRCSectionDesc
Cash Grant$1,906,462CashGrantAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Purpose Of GrantCHARITABLE CONTRIBUTIONPurposeOfGrantTxt

Schedule N IRS990ScheduleN

Disposition Of Assets Detail DispositionOfAssetsDetail

FieldValueIRS element (for citing)
Assets Distri Or Expnss PaidCONSTRUCTION IN PROGRESS OF THE NATIONAL COMEDY CENTER TRANSFERRED TO NATIONAL COMEDY CENTER OPERATOR, INC.AssetsDistriOrExpnssPaidDesc
Distribution2017-04-20DistributionDt
Fair Market Value Of Asset$5,673,242FairMarketValueOfAssetAmt
Method Of FMV DeterminationCOSTMethodOfFMVDeterminationTxt
EIN820774057EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL COMEDY CENTER OPERATOR INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 W 3RD STAddressLine1Txt
CityJAMESTOWNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14701ZIPCd
FieldValueIRS element (for citing)
IRC Section3IRCSectionTxt
FieldValueIRS element (for citing)
Director Of Successor20DirectorOfSuccessor2Ind
Employee Of Successor20EmployeeOfSuccessor2Ind
Owner Of Successor20OwnerOfSuccessor2Ind
Receive Compensation20ReceiveCompensation2Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS BY THE CERTIFIED PUBLIC ACCOUNTANT(S) THAT PREPARED THE FORM. THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND FORMALLY APPROVED PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD OF DIRECTORS ON A REGULAR BASIS. WHEN A CONFLICT OF INTEREST IS IDENTIFIED, A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. IN ADDITION, A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN.
FORM 990, PART VI, SECTION C, LINE 18FORM 990 IS POSTED ON GUIDESTAR FOR PUBLIC TO VIEW
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS ARE NOT FOR PUBLIC VIEWING
FORM 990, PART XII, LINE 2C:THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL COMEDY CENTER OPERATOR INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 W 3RD STAddressLine1Txt
CityJAMESTOWNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14701ZIPCd
FieldValueIRS element (for citing)
EIN820774057EIN
Primary ActivitiesTO PROMOTE AND DEVELOP COMEDY AS AN ART FORM.PrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
Exempt Code SectionAPPLIED FORExemptCodeSectionTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (1)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
NATIONAL COMEDY CENTER OPERATOR INC
B$1,906,462CASH
NATIONAL COMEDY CENTER OPERATOR INC
A$137,706CASH
NATIONAL COMEDY CENTER OPERATOR INC
R$5,673,242CASH
NATIONAL COMEDY CENTER OPERATOR INC
O$418,149CASH

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