2014-01-22T12:59:17-06:00 2013-09-30 MOCERA VISCONTI & COMPANY CPAS LLP 400 W CUMMINGS PARK STE 6850 WOBURN MA 018016511 990 2012-10-01 043034682 ARLINGTON CENTER FOR THE ARTS INC ARLI 7816486220 41 FOSTER STREET ARLINGTON MA 02474 ANNE ORENS 7816486220 2014-01-10 false NINO VISCONTI CPA 7819330360 2014-01-22 2012 2015-11-30 17:44:51Z ANNE ORENS 41 FOSTER STREET ARLINGTON MA 02474 527416 false X WWW.ACARTS.ORG X 1989 MA EDUCATION IN AND COMMUNITY DEVELOPMENT OF THE ARTS. 12 12 55 20 0 37007 18935 527060 507209 192 1272 0 564259 527416 7875 415 0 348013 361814 0 10752 184677 197800 540565 560029 23694 -32613 260859 241881 13133 26768 247726 215113 EDUCATION IN AND COMMUNITY DEVELOPMENT OF THE ARTS. false false 384866 415 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. 384866 true false 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 16 0 false 55 true false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false MA X ANNE ORENS 7816426220 41 FOSTER STREET ARLINGTON MA 02474 X BETSY BALDWIN 2.00 X 0 0 0 CAROL BAND 2.00 X 0 0 0 GWEN CHASAN 2.00 X 0 0 0 DAN CIANFARINI 2.00 X 0 0 0 BARBARA COSTA 2.00 X X 0 0 0 SANDRA MILLER 2.00 X 0 0 0 ANNE ORENS 2.00 X X 0 0 0 ADAM PACHTER 2.00 X 0 0 0 SUZANNE ROTHSCHILD 2.00 X 0 0 0 ERIC STANGE 2.00 X X 0 0 0 BETTY STONE 2.00 X 0 0 0 SUSAN GREEN 2.00 X 0 0 0 false false false 18935 18935 TUITION 357552 357552 RENT 107705 107705 EXHIBITS AND CONCESSIONS 26593 26593 MEMBERSHIP DUES 15359 15359 507209 1272 1272 527416 507209 1272 415 415 318575 206414 105161 7000 4364 2827 1441 96 8335 5401 2751 183 30540 19788 10081 671 5450 5450 46616 26166 20450 6030 6030 25775 22155 2725 895 53840 48456 5384 3683 3595 88 5522 2761 2761 EQUIP RENT & MAINTENANCE 17318 15437 1437 444 SUPPLIES 15243 11312 2968 963 BANK & CREDIT CARD FEES 14177 13677 500 TELEPHONE 2633 2633 1513 432 1081 560029 384866 164411 10752 115104 89834 128285 129243 597 840 7794 8401 89726 78583 6659 11143 2420 2420 260859 241881 12483 22980 650 3788 13133 26768 X 247726 215113 247726 215113 260859 241881 -32613 X false true X true X 53490 31759 30919 37007 28172 181347 527342 533942 546650 527060 507209 2642203 580832 565701 577569 564067 535381 2823550 2823550 784 298 115 192 1272 2661 784 298 115 192 1272 2661 581616 565999 577684 564259 536653 2826211 0.99910 0.99910 0.00000 X 63993 53135 10858 25733 25448 285 11143 FISCAL AGENT LIABILITY 3138 SECURITY DEPOSITS 650 3788 X 527416 527416 527416 560029 560029 560029 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED ASC TOPIC 740, "INCOME TAXES" (ASC 740). ASC 740 CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED IN ASC 740 AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAX AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE CENTER EVALUATES ITS UNCERTAIN TAX POSITIONS USING THE PROVISIONS OF THE ACCOUNTING STANDARDS CODIFICATION ("ASC") 450, CONTINGENCIES PREVIOUSLY SFAS 5 "ACCOUNTING FOR CONTINGENCIES". AS OF SEPTEMBER 30, 2013, 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, 2013. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 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. ENFORCEMENT OF CONFLICTS POLICY 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. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR ANNUALLY. COMPENSATION PROCESS FOR OFFICERS 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. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AND VIA THE MASSACHUSETTS SECRETARY OF STATE'S WEBSITE.