2016-02-02T10:28:24-06:00 2015-09-30 431968600 MOCERA VISCONTI & COMPANY CPAS LLP 400 W CUMMINGS PARK STE 6850 WOBURN MA 018016511 990 2014-10-01 043034682 ARLINGTON CENTER FOR THE ARTS INC ARLI 7816486220 41 FOSTER STREET ARLINGTON MA 02474 LINDA SHOEMAKER EXECUTIVE DIRECTOR 7816486220 2016-01-19 NINO VISCONTI CPA P00303886 7819330360 2016-02-02 2014 2016-04-25 22:37:26Z LINDA SHOEMAKER 41 FOSTER STREET ARLINGTON MA 02474 649962 false X WWW.ACARTS.ORG X 1989 MA EDUCATION IN AND COMMUNITY DEVELOPMENT OF THE ARTS. 13 13 62 35 0 48998 42426 509721 607444 506 92 0 559225 649962 1000 1000 0 335684 341167 0 11107 200806 215157 537490 557324 21735 92638 266227 351090 29379 21604 236848 329486 EDUCATION IN AND COMMUNITY DEVELOPMENT OF THE ARTS. false false 424898 1000 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. 424898 true true false false false false false false false false 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 false false false false false false false false true 23 0 false 62 true false false false false false false X 13 13 true false false false false false false true true false false true true true true true true true true false MA X LINDA SHOEMAKER 7816426220 41 FOSTER STREET ARLINGTON MA 02474 X BETSY BALDWIN DIRECTOR 2.00 X 0 0 0 MATTHEW BANE TREASURER 2.00 X 0 0 0 CAROL BAND DIRECTOR 2.00 X 0 0 0 ANNE BLACK DIRECTOR 2.00 X 0 0 0 DEBORAH CHISHOLM PROGRAM COMM 2.00 X 0 0 0 LESLEY CHUANG DIRECTOR 2.00 X 0 0 0 BARBARA COSTA BOARD DEV. C 2.00 X 0 0 0 SUSAN GREEN SECRETARY 2.00 X X 0 0 0 PATRICK GUTHRIE DIRECTOR X 0 0 0 ADAM PACHTER BOARD CO-CHA X 0 0 0 SUZANNE ROTHSCHILD DIRECTOR X 0 0 0 ERIC STANGE FACILITIES C X 0 0 0 BETTY STONE BOARD CO-CHA X X 0 0 0 false false false 300 42126 42426 TUITION 449926 449926 RENT 119964 119964 EXHIBITS AND CONCESSIONS 20094 20094 MEMBERSHIP DUES 17460 17460 607444 92 92 649962 607444 92 1000 1000 293868 215373 69570 8925 3394 3394 12443 11561 407 475 31462 22967 7551 944 6435 6435 54185 51047 3138 7462 7462 24536 14576 9612 348 63935 57401 6534 3745 3033 712 5990 2995 2995 SUPPLIES 17804 10628 7176 EQUIP RENT & MAINTENANCE 15370 14307 1063 BANK & CREDIT CARD FEES 12154 11739 415 TELEPHONE 2297 2297 1244 809 435 557324 424898 121319 11107 104945 191129 129631 129709 590 6169 15708 7338 96172 83834 10946 12338 4407 4407 266227 351090 28029 20954 700 650 650 29379 21604 X 236848 329486 236848 329486 266227 351090 92638 X false true X true X 30919 37007 28172 48998 42426 187522 546650 527060 507209 509721 607444 2698084 577569 564067 535381 558719 649870 2885606 2885606 115 192 1272 506 92 2177 115 192 1272 506 92 2177 577684 564259 536653 559225 649962 2887783 0.99920 0.99920 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 69130 59384 9746 27042 24450 2592 12338 SECURITY DEPOSITS 650 650 X 649962 649962 649962 557324 557324 557324 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, 2015, 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, 2015. 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. FORM 990, PAGE 6, PART VI, LINE 2 ERIC STANGE DIRECTOR HUSBAND TO BARBARA COSTA BARBARA COSTA DIRECTOR WIFE TO ERIC STANGE 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.