FRIENDS OF THE CONSTELLATION BRANDS MARVIN SANDS PERFORMING ARTS CTR: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF THE CONSTELLATION BRANDS MARVIN SANDS PERFORMING ARTS CTR (EIN 20-2236574)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-14
- IRS object ID
- 201433189349301338
- Schema version
- 2013v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-14T08:32:27-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271895149 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Heveron & Company CPAs | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 260 Plymouth Avenue South | AddressLine1 |
| City | Rochester | City |
| State | NY | State |
| ZIP Code | 14608 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202236574 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Friends of The Constellation Brands - | BusinessNameLine1 |
| Business Name Line2 | Marvin Sands Performing Arts CenterInc | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 5856787100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 207 High Point Drive Bldg 100 | AddressLine1 |
| City | Victor | City |
| State | NY | State |
| ZIP Code | 14564 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Virginia Clark | PersonNm |
| Person Title | President & Exec Director | PersonTitleTxt |
| Phone | 5856787100 | PhoneNum |
| Signature | 2014-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | John F Heveron Jr | PreparerPersonNm |
| PTIN | P00023043 | PTIN |
| Phone | 5852322956 | PhoneNum |
| Preparation | 2014-11-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Virginia Clark | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 207 High Point Drive Bldg 100 | AddressLine1 |
| City | Victor | City |
| State | NY | State |
| ZIP Code | 14564 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,925,803 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cmacevents.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | To nurture the arts for our community and provide the ultimate in music and entertainment. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,204,679 | PYContributionsGrantsAmt |
| CY Contributions Grants | $799,097 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,618,118 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,434,959 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $903,878 | PYOtherRevenueAmt |
| CY Other Revenue | $828,933 | CYOtherRevenueAmt |
| PY Total Revenue | $8,726,675 | PYTotalRevenueAmt |
| CY Total Revenue | $7,062,989 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,811,833 | PYOtherExpensesAmt |
| CY Other Expenses | $6,928,238 | CYOtherExpensesAmt |
| PY Total Expenses | $6,811,833 | PYTotalExpensesAmt |
| CY Total Expenses | $6,928,238 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,914,842 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $134,751 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,139,940 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,247,664 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,232,835 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,353,614 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,907,105 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,894,050 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To nurture the arts for our community and provide the ultimate in music and entertainment. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,671,053 | ExpenseAmt |
| Revenue | $6,263,892 | RevenueAmt |
| Desc | The Performing Arts Center held 19 events during the year ended December 31, 2013, that were attended by approximately 100,000 people. | Desc |
| Total Program Service Expenses | $6,671,053 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 57 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Organization | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5856787100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 207 High Point Drive Bldg 100 | AddressLine1 |
| City | Victor | City |
| State | NY | State |
| ZIP Code | 14564 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Richard Sands | ||||||
| Director (Chairman) | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Allyssa Birth | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Lauren Dixon | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Asher Flaum | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| John Garvey | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| George Hamlin IV | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Andre Langston | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| James Locke III | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Ginny Ryan | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Stency Wegman | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Philip Yawman | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Virginia Clark | ||||||
| President & Executive Dire | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Diana Lauria | ||||||
| Director and Vice Presiden | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Dr Barbara Risser | ||||||
| Director and Vice Presiden | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Oksana Dominach | ||||||
| Treasurer and Director | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Sarah Axelrod | ||||||
| Vice President | 10.00 | $0 | $0 | $0 | Yes (X) | |
| Barbara LaVerdi | ||||||
| Secretary | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Stephen Wake | ||||||
| Assistant Treasurer | 4.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $799,097 | AllOtherContributionsAmt |
| Noncash Contributions | $13,700 | NoncashContributionsAmt |
| Total Contributions | $799,097 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Ticket Sales | 711300 | $4,465,709 | $4,465,709 |
| Ticket Rebates | 711300 | $319,182 | $319,182 |
| Parking | 711300 | $236,690 | $236,690 |
| Box Income | 711300 | $183,000 | $183,000 |
| Sponsorships | 711300 | $181,281 | $181,281 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $49,097 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $49,097 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,434,959 | TotalProgramServiceRevenueAmt |
| Gross Sales Of Inventory | $1,648,575 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $862,814 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $785,761 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $785,761 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Revenue | Desc |
| Business | 711300 | BusinessCd |
| Total Revenue Column | $43,172 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $43,172 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $43,172 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,062,989 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,263,892 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $376,236 | TotalAmt |
| Program Services | $376,236 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,099 | TotalAmt |
| Management And General | $21,099 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,244 | TotalAmt |
| Program Services | $256,244 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,875 | TotalAmt |
| Management And General | $202,875 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,019 | TotalAmt |
| Management And General | $6,019 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,696 | TotalAmt |
| Program Services | $36,696 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $446,000 | TotalAmt |
| Program Services | $446,000 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $363,409 | TotalAmt |
| Program Services | $338,961 | ProgramServicesAmt |
| Management And General | $24,448 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,485 | TotalAmt |
| Program Services | $100,485 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Talent | $3,788,678 | $3,788,678 |
| Concert | $1,064,983 | $1,064,983 |
| Parking | $61,257 | $61,257 |
| Donations | $23,379 | $23,379 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,878 | TotalAmt |
| Program Services | $178,134 | ProgramServicesAmt |
| Management And General | $2,744 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,928,238 | TotalAmt |
| Program Services | $6,671,053 | ProgramServicesAmt |
| Management And General | $257,185 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,059,355 | BOYAmt |
| EOY | $522,936 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,199 | BOYAmt |
| EOY | $242,287 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,941,738 | BOYAmt |
| EOY | $3,812,035 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $24,655 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,465 | BOYAmt |
| EOY | $4,933 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,871 | BOYAmt |
| EOY | $164,223 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,320,803 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,379,309 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,278,763 | BOYAmt |
| EOY | $9,941,494 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $559,549 | BOYAmt |
| EOY | $535,101 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,139,940 | BOYAmt |
| EOY | $15,247,664 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,917 | BOYAmt |
| EOY | $56,796 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,438 | BOYAmt |
| EOY | $518,198 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,715,000 | BOYAmt |
| EOY | $8,715,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,780,000 | BOYAmt |
| EOY | $593,334 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,322,480 | BOYAmt |
| EOY | $1,470,286 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,232,835 | BOYAmt |
| EOY | $11,353,614 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,034,633 | BOYAmt |
| EOY | $82,015 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,941,738 | BOYAmt |
| EOY | $3,812,035 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,907,105 | BOYAmt |
| EOY | $3,894,050 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,139,940 | BOYAmt |
| EOY | $15,247,664 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $134,751 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $852,194 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,349,038 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $324,243 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $787,556 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,204,679 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $799,097 | CurrentTaxYearAmt |
| Total | $5,464,613 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,743,964 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,074,870 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,736,640 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,286,916 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,083,534 | CurrentTaxYearAmt |
| Total | $28,925,924 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,093,002 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,399,113 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,524,196 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,491,595 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,882,631 | CurrentTaxYearAmt |
| Total | $34,390,537 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,101,778 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $59,250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $200,000 | CurrentTaxYearAmt |
| Total | $1,361,028 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,426 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,172 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $30,833 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,917 | CurrentTaxYearMinus1YearAmt |
| Total | $61,348 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,125,204 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,172 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $90,083 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,917 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $200,000 | CurrentTaxYearAmt |
| Total | $1,422,376 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $32,968,161 | PublicSupportTotal509Amt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,385 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $83,639 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $30,228 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,670 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,172 | CurrentTaxYearAmt |
| Total | $188,094 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,107,387 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,482,752 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,554,424 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,508,265 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,925,803 | CurrentTaxYearAmt |
| Total | $34,578,631 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95340 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94070 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II, Line 12, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Other Income Gratuities | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,204,067 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,321,462 | DepreciationAmt |
| Book Value | $9,882,605 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $116,736 | OtherCostOrOtherBasisAmt |
| Depreciation | $57,847 | DepreciationAmt |
| Book Value | $58,889 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,941,494 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Interest Rate Swap Contract | Desc |
| Amt | $1,470,286 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,470,286 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,288,999 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $226,010 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $226,010 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,062,989 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,062,989 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,154,248 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $226,010 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $226,010 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,928,238 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,928,238 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | In June 2006, FASB issued guidance on Accounting for Uncertainty in Income Taxes. This guidance addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. For tax-exempt entities, their tax-exempt status itself is deemed to be an uncertainty, since events could potentially occur to jeopardize their tax-exempt status. This guidance provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosures, and transition. The Organization adopted this guidance on January 1, 2008 and there was no impact to the Organization's financial statements at December 31, 2013 and December 31, 2012. As of December 31, 2013 and December 31, 2012, the Organization did not have a liability for unrecognized tax benefits. The Organization files informational tax returns in the U.S. federal jurisdiction and New York State. The Organization is no longer subject to U.S. federal and state income tax examinations by tax authorities for years through 2009. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ontario County Industrial Development Agency | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 106002565 | BondIssuerEIN |
| CUSIP | 683058AC5 | CUSIPNum |
| Bond Issued | 2005-08-23 | BondIssuedDt |
| Issue Price | $10,195,000 | IssuePriceAmt |
| Purpose | Renovate amphitheatre | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | Yes (1) | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $9,680,000 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $399,790 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $9,203,210 | CapitalExpendituresAmt |
| Other Spent Proceeds | $77,000 | OtherSpentProceedsAmt |
| Substantial Completion | 2006 | SubstantialCompletionYr |
| Current Refunding | 0 | CurrentRefundingInd |
| Advance Refunding | 0 | AdvanceRefundingInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (1) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RBS Citizens NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 20.000000000000 | TermOfHedgePct |
| Superintegrated Hedge | 0 | SuperintegratedHedgeInd |
| Hedge Terminated | 0 | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule K, Part III, Private Business Use, Line 9: | FormAndLineReferenceDesc |
| Explanation | The Organization has no nonqualified bonds. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Constellation Brands | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Common Directors/Officers | RelationshipDescriptionTxt |
| Transaction | $255,000 | TransactionAmt |
| Transaction | Box Sponsorship/Other | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Richard Sands, James Locke, Oksana Dominach, Barbara LaVerdi, Virginia Clark, Sarah Axelrod, and Stephen Wake have a business relationship. |
| Form 990, Part VI, Section A, line 3 | The Organization engaged a management company to oversee day to day operations of the venue. The Organization also engaged the services of a booking agent for the concert season. |
| Form 990, Part VI, Section A, line 8b | There are no other committees with authority to act on behalf of the Board of Directors. |
| Form 990, Part VI, Section B, line 11 | The President, Treasurer, Assistant Treasurer, and Secretary review the Form 990 and update the Board on any material matters related to the document. The Form 990 is provided to all Board members for their review before filing. |
| Form 990, Part VI, Section B, line 12c | Board members are required to disclose any conflicts of interest on an annual basis. Any conflicts identified are made known to all board members and addressed appropriately. |
| Form 990, Part VI, Section B, line 15 | The Organization does not have any key employees that receive compensation. |
| Form 990, Part VI, Section C, line 19 | The Organization provides documents upon request, and complies with all applicable federal and state regulations. |
| Form 990, Part XI, line 9: | Gain on Change in Fair Value of Derivative Instruments 852,194. |
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