2014-11-17T11:33:16-06:00 2013-12-31 161170608 TOSKI & CO CPAS PC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2013-01-01 112552886 CAROUSEL SOCIETY OF THE NIAGARA FRONTIER INC CARO 7166931885 P O BOX 672 NORTH TONAWANDA NY 14120 DOUGLAS HERSHBERGER PRESIDENT 7166931885 2014-11-12 1 JOHN T O'BRIEN P01253588 7166340700 2014-11-06 2013 2015-11-30 17:44:51Z DOUGLAS HERSHBERGER P O BOX 672 NORTH TONAWANDA NY 14120 489898 0 X CARROUSELMUSEUM.ORG X 1983 NY THE HERSCHELL CAROUSEL FACTORY MUSEUM, OPERATED BY THE CAROUSEL SOCIETY OF THE NIAGARA FRONTIER, IS A PREMIER NATIONAL HISTORIC SITE AND COMMUNITY RESOURCE FOR FAMILY RECREATION THAT FOSTERS AN APPRECIATION FOR THE UNIQUE HERITAGE OF THE CAROUSEL AND RELATED INDUSTRIES IN THE NIAGARA REGION THROUGH EDUCATIONAL, CULTURAL AND RECREATIONAL PROGRAMMING, VISITORS WILL EXPERIENCE THE PLACES, PEOPLE, STORIES AND ARTIFACTS ASSOCIATED WITH THE PRODUCTION OF CAROUSELS, BAND ORGANS AND OTHER AMUSEMENT DEVICES. 10 10 8 100 0 0 397603 316602 42421 62011 644 162 65503 57286 506171 436061 0 0 0 0 54042 70911 0 0 0 99705 123664 153747 194575 352424 241486 1660016 1321305 213630 50489 1446386 1270816 X THE HERSCHELL CAROUSEL FACTORY MUSEUM, OPERATED BY THE CAROUSEL SOCIETY OF THE NIAGARA FRONTIER, IS A PREMIER NATIONAL HISTORIC SITE AND COMMUNITY RESOURCE FOR FAMILY RECREATION THAT FOSTERS AN APPRECIATION FOR THE UNIQUE HERITAGE OF THE CAROUSEL AND RELATED INDUSTRIES IN THE NIAGARA REGION THROUGH EDUCATIONAL, CULTURAL AND RECREATIONAL PROGRAMMING, VISITORS WILL EXPERIENCE THE PLACES, PEOPLE, STORIES AND ARTIFACTS ASSOCIATED WITH THE PRODUCTION OF CAROUSELS, BAND ORGANS AND OTHER AMUSEMENT DEVICES. 0 0 176704 62011 PUBLIC PROGRAMMING/OUTREACH- PRESENTED SEVERAL SESSIONS OF BEGINNING AND INTERMEDIATE WOODCARVING AND "CAROUSEL CHATS" OF MISSION RELATED TOPICS, CONTINUED DEMONSTRATIONS OF WOODCARVING AND MUSIC ROLL MAKING, PRESENTED FAMILY ORIENTED EVENTS WHICH INCLUDED AN EDUCATION AND ENTERTAINMENT COMPONENT, AND PRESENTED "SCHOOL BREAK" ACTIVITY DAYS FOR CHILDREN 176704 1 1 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 8 1 0 0 0 0 0 0 0 0 0 0 X 10 10 1 0 1 0 1 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 NY X RAFAELLE PROEFROCKCLAUDIA BROWN 7166931885 303 GOUNDRY ST NORTH TONAWANDA NY 14120 X RAPHAELLE PROEFROCK MUSEUM DIRECTOR 40.00 X 0 0 0 DOUGLAS HERSHBERGER PRESIDENT 12.00 X X 0 0 0 REANNA DARONE VICE PRESIDENT 2.00 X X 0 0 0 EDWARD JANULIONIS TREASURER 15.00 X X 0 0 0 DEBORAH KEIFFER ASST TREASURER 1.00 X X 0 0 0 CHARLES PROEFROCK SECRETARY 15.00 X X 0 0 0 WAYNE NESTARK TRUSTEE 8.00 X 0 0 0 NANCY ROGGE TRUSTEE 1.00 X 0 0 0 JAY WILCOX TRUSTEE 1.00 X 0 0 0 DOUG BATHKE TRUSTEE 12.00 X 0 0 0 CATHERINE SCRANTON TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 167811 148791 1626 316602 ADMISSIONS 561520 50887 50887 MEMBERSHIP DUES 900099 7018 7018 EDUCATION PROGRAMS 561520 4106 4106 62011 162 162 72006 20955 51051 51051 38003 32882 5121 5121 MISCELLANEOUS INCOME 900099 1114 1114 1114 436061 62011 0 57448 59392 53453 5939 3692 3323 369 7827 7044 783 433 390 43 3690 3321 369 2630 2367 263 8838 8838 6425 5782 643 3000 2700 300 28454 25609 2845 321 289 32 6750 6075 675 42209 37988 4221 EDUCATION 7023 7023 0 0 POSTAGE & SHIPPING 3575 3217 358 TELEPHONE 2124 1912 212 PRINTING 2075 1868 207 6117 5505 612 194575 176704 17871 0 145808 48002 38247 19195 105500 32173 34244 1917743 705215 1019249 1212528 6896 6753 730 583 311413 0 1660016 1321305 398 2635 1215 208322 47063 2673 1813 213630 50489 X 1446386 1270816 1446386 1270816 1660016 1321305 241486 -143 -416913 0 X X 0 1 X 1 0 X 37215 136534 386537 400197 316602 1277085 37341 34119 37294 39827 62011 210592 74556 170653 423831 440024 378613 1487677 0 0 0 1487677 1767 717 1714 644 162 5004 1767 717 1714 644 162 5004 112541 118120 105643 112840 57448 506592 188864 289490 531188 553508 436223 1999273 0.74410 0.67940 0.00250 0.00300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 1 1 0 X X X 0 6896 -143 6753 6620 276 6896 5283 1337 6620 4712 571 5283 4712 4712 1.00000 0 0 100925 100925 280637 280637 0 1484627 376337 1108290 26362 23587 2775 25192 24654 538 1212528 PAYROLL LIABILITIES 1505 SALES TAX PAYABLE 308 1813 X 489755 -143 53837 53694 436061 0 436061 248412 53837 53837 194575 0 194575 PART II, LINE 5: THE CAROUSEL SOCIETY OCCUPIES THE THE ALLAN HERSCHEL COMPANY FACTORY BUILDING, A HISTORIC STRUCTURE, AND OPERATES AS A MUSEUM YEAR-ROUND. NUMBER OF HOURS AND EXPENSES SPECIFIC TO MONITORING AND ENFORCING THE EASEMENT CANNOT BE READILY DETERMINIED. PART III, LINE 1A: THE SOCIETY OWNS, PRESERVES AND DISPLAYS A RICH AND EXCITING COLLECTION OF RIDES, PERIOD EQUIPMENT, AND EPHEMERA. THE VARIOUS PIECES ARE ON DISPLAY AT THE SOCIETY'S MUSEUM LOCATED IN NORTH TONAWANDA, NEW YORK. THE SOCIETY DOES NOT RECORD ITS COLLECTION ON ITS STATEMENT OF FINANCIAL POSITION. DURING THE YEAR ENDED DECEMBER 31, 2013, A NUMBER OF CONTRIBUTORS DONATED VARIOUS COLLECTION PIECES TO THE SOCIETY. IN ACCORDANCE WITH THE SOCIETY'S POLICY, THESE CONTRIBUTIONS ARE NOT RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART III, LINE 4: ARTIFACTS AND ARCHIVAL MATERIALS FROM THE CAROUSEL, BAND ORGAN AND AMUSEMENT RIDE INDUSTRIES PART V, LINE 4: ENDOWMENT FUNDS ARE HELD FOR FUTURE SUPPORT OF THE MUSEUM PART X, LINE 2: THE SOCIETY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) IF THE INTERNAL REVENUE CODE (THE CODE); THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE SOCIETY HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE SOCIETY PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE SOCIETY HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE SOCIETY ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. THE SOCIETY IS NO LONGER SUBJECT TO TAX EXAMINATION FOR THE YEARS ENDED DECEMBER 31, 2009, AND PRIOR. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF MUSEUM SALES 32,882. FUNDRAISING EVENT EXPENSES 20,955. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF MUSEUM SALES 32,882. FUNDRAISING EVENT EXPENSES 20,955. CANAL FEST 53021 53021 13089 RENNAISSANCE FAIRE 2704 2704 2941 2 16281 16281 4925 72006 72006 20955 20955 51051 DOUGLAS BATHKE PURCHASE OF REAL PROPERTY ADJACENT TO MUSEUM X 5000 1215 0 1 1 1215 FORM 990, PART VI, SECTION A, LINE 2 RAPHAELLE PROEFROCK, MUSEUM DIRECTOR, AND CHARLES PROEFROCK, BOARD MEMBER, ARE HUSBAND AND WIFE. NEITHER ARE COMPENSATED FOR THEIR SERVICES. FORM 990, PART VI, SECTION A, LINE 4 BY-LAWS WERE REVISED IN 2013 TO CHANGE THE METHOD OF ELECTING DIRECTORS TO THE BOARD. UNDER THE OLD BY-LAWS, MUSEUM MEMBERS VOTED TO ELECT DIRECTORS; THE POLICY WAS AMENDED TO ALLOW THE BOARD TO ELECT DIRECTORS. FORM 990, PART VI, SECTION A, LINE 6 THE CAROUSEL SOCIETY SELLS MEMBERSHIPS TO THE GENERAL PUBLIC WHICH INCLUDE ADMISSION TO THE MUSEUM, DISCOUNTED RIDES AND CLASSES, AND A NEWSLETTER. MEMBERS DO NOT VOTE ON THE BOARD MEMBERSHIP OR DECISIONS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTIES WITH DECISION-MAKING AUTHORITY FORM 990, PART VI, SECTION B, LINE 11 SCANNED COPY OF FORM 990 IS SENT TO DIRECTORS FOR REVIEW AND APPROVAL FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORM IS DISTRIBUTED ANNUALLY AT BOARD MEETING FOR TRUSTEES TO SIGN FORM 990, PART VI, SECTION B, LINE 15A CURRENT DIRECTOR IS NOT COMPENSATED, BUT A POLICY IS IN PLACE WHICH REQUIRES THE BOARD APPROVAL OF THE DECISION TO PAY ANY TRUSTEE. FORM 990, PART VI, SECTION C, LINE 18 THE INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST FORM 990 PART XII LINE 2C: BY-LAWS WERE AMENDED IN 2013 TO CHANGE THE SELECTION PROCESS FOR BOARD MEMBERS. HOWEVER, NO CHANGES TO THE OVERSIGHT OR SELECTION PROCESS FOR THE AUDIT HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED DECEMBER 31, 2013.