NASSAU COUNTY MUSEUM OF ART: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- NASSAU COUNTY MUSEUM OF ART (EIN 11-2949583)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-08-07
- IRS object ID
- 202602199349301405
- Schema version
- 2025v4.2
- 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 | 2026-08-07T08:39:01-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221914888 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NISIVOCCIA LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 VALLEY RD SUITE 300 | AddressLine1Txt |
| City | MT ARLINGTON | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07856 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 112949583 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NASSAU COUNTY MUSEUM OF ART | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NASS | BusinessNameControlTxt |
| Phone | 5164849338 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE MUSEUM DRIVE | AddressLine1Txt |
| City | ROSLYN HARBOR | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11576 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TODD J COHEN | PersonNm |
| Person Title | BOARD OF TRUSTEES PRESIDENT | PersonTitleTxt |
| Phone | 5164849338 | PhoneNum |
| Signature | 2026-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RYAN A HYNSON CPA | PreparerPersonNm |
| PTIN | P03062772 | PTIN |
| Phone | 9733281825 | PhoneNum |
| Preparation | 2026-08-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TODD J COHEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE MUSEUM DRIVE | AddressLine1Txt |
| City | ROSLYN HARBOR | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11576 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,954,065 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NASSAUMUSEUM.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | THE MUSEUM'S MISSION IS TO ENCOURAGE AND PROMOTE THE APPRECIATION OF FINE ART TO PEOPLE IN ITS SURROUNDING COMMUNITIES AND BEYOND. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 39 | TotalEmployeeCnt |
| Total Volunteers | 60 | TotalVolunteersCnt |
| Total Gross UBI | $154,983 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,172,520 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,574,582 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $513,757 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $515,613 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,138,550 | PYInvestmentIncomeAmt |
| CY Investment Income | $219,393 | CYInvestmentIncomeAmt |
| PY Other Revenue | $253,154 | PYOtherRevenueAmt |
| CY Other Revenue | $508,190 | CYOtherRevenueAmt |
| PY Total Revenue | $4,077,981 | PYTotalRevenueAmt |
| CY Total Revenue | $2,817,778 | 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 | $1,132,319 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,128,626 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $174,987 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,564,296 | PYOtherExpensesAmt |
| CY Other Expenses | $1,498,284 | CYOtherExpensesAmt |
| PY Total Expenses | $2,696,615 | PYTotalExpensesAmt |
| CY Total Expenses | $2,626,910 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,381,366 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $190,868 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,492,991 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,291,430 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $969,135 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $576,706 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,523,856 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,714,724 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MUSEUM'S MISSION IS TO ENCOURAGE AND PROMOTE THE APPRECIATION OF FINE ART TO PEOPLE IN ITS SURROUNDING COMMUNITIES AND BEYOND. THE MUSEUM IS DEDICATED TO FOSTERING A DEEPER UNDERSTANDING OF THE ARTS, WITH PARTICULAR EMPHASIS ON THE 19TH, 20TH, AND 21ST CENTURIES, TO ENHANCING AND ADDING TO ITS OUTDOOR SCULPTURE GARDEN, TO WIDENING THE APPEAL OF THE ART SPACE FOR CHILDREN, TO CONTINUING TO IMPROVE ITS HISTORIC GARDENS AND TO KEEPING AN ACTIVE SCHEDULE OF EXHIBITIONS AND EDUCATIONAL PROGRAMS FOR PEOPLE OF ALL AGES AND BACKGROUNDS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,291,496 | ExpenseAmt |
| Revenue | $868,820 | RevenueAmt |
| Desc | TO PROVIDE VARIOUS EXHIBITIONS OF MAJOR ARTISTS, EDUCATIONAL PROGRAMS AND EVENTS THROUGHOUT THE YEAR. | Desc |
| Total Program Service Expenses | $2,291,496 | 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 | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| 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 | 0 | 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 | Yes (1) | 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 | 0 | TaxExemptBondsInd |
| 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| 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 | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 39 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | 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 | Yes (1) | 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 |
| 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 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5164849338 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE MUSEUM DRIVE | AddressLine1Txt |
| City | ROSLYN HARBOR | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11576 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TODD J COHEN MD | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANGELA SUSAN ANTON | ||||||
| EXECUTIVE VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ARTHUR S LEVINE | ||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JONATHAN R SERKO | ||||||
| ACTING TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CAROL ACHENBAUM | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RUSSEL G BYERS JR | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICK FRIEDMAN | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN A KLAR | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HARVEY R MANES MD | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JODI ROSENTHAL | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CYNTHIA ROSICKI ESQ | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA SAVINI | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LIETA URRY | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAROL WOLOWITZ | ||||||
| MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BETH HORN | ||||||
| EXECUTIVE DIRECTOR | 35.00 | Yes (X) | $115,000 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $115,000 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 |
| Membership Dues | $215,316 | MembershipDuesAmt |
| Fundraising | $100,761 | FundraisingAmt |
| Government Grants | $926,697 | GovernmentGrantsAmt |
| All Other Contributions | $331,808 | AllOtherContributionsAmt |
| Total Contributions | $1,574,582 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP EVENTS AND | 713990 | $329,725 | $329,725 |
| ADMISSIONS | 713990 | $185,888 | $185,888 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $515,613 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,093 | TotalRevenueColumnAmt |
| Exclusion | $18,093 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $154,983 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $154,983 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $154,983 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $154,983 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $201,300 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $201,300 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $201,300 | TotalRevenueColumnAmt |
| Exclusion | $201,300 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $78,441 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $100,761 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $78,441 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $105,018 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $57,846 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,172 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $47,172 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYEE RETENTION CRE | 900099 | $295,136 | $295,136 |
| OTHER INCOME | 900099 | $10,899 | $10,899 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $306,035 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,817,778 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $868,820 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $154,983 | UnrelatedBusinessRevenueAmt |
| Exclusion | $219,393 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,000 | TotalAmt |
| Program Services | $93,150 | ProgramServicesAmt |
| Management And General | $8,050 | ManagementAndGeneralAmt |
| Fundraising | $13,800 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $806,769 | TotalAmt |
| Program Services | $653,483 | ProgramServicesAmt |
| Management And General | $56,474 | ManagementAndGeneralAmt |
| Fundraising | $96,812 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,951 | TotalAmt |
| Program Services | $103,640 | ProgramServicesAmt |
| Management And General | $8,957 | ManagementAndGeneralAmt |
| Fundraising | $15,354 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,906 | TotalAmt |
| Program Services | $63,914 | ProgramServicesAmt |
| Management And General | $5,523 | ManagementAndGeneralAmt |
| Fundraising | $9,469 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,400 | TotalAmt |
| Program Services | $24,184 | ProgramServicesAmt |
| Management And General | $52,633 | ManagementAndGeneralAmt |
| Fundraising | $3,583 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,034 | TotalAmt |
| Program Services | $11,034 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,629 | TotalAmt |
| Program Services | $53,160 | ProgramServicesAmt |
| Management And General | $4,594 | ManagementAndGeneralAmt |
| Fundraising | $7,875 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,458 | TotalAmt |
| Program Services | $19,001 | ProgramServicesAmt |
| Management And General | $1,642 | ManagementAndGeneralAmt |
| Fundraising | $2,815 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,010 | TotalAmt |
| Program Services | $10,010 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,342 | TotalAmt |
| Management And General | $5,342 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,193 | TotalAmt |
| Program Services | $200,193 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,838 | TotalAmt |
| Program Services | $67,908 | ProgramServicesAmt |
| Management And General | $5,869 | ManagementAndGeneralAmt |
| Fundraising | $10,061 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SECURITY | $496,607 | $496,607 | ||
| EXHIBITION COST | $329,079 | $329,079 | ||
| EQUIPMENT RENTAL & MAIN | $118,204 | $95,746 | $8,274 | $14,184 |
| EDUCATIONAL EXPENSES | $28,574 | $28,574 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,916 | TotalAmt |
| Program Services | $41,813 | ProgramServicesAmt |
| Management And General | $3,069 | ManagementAndGeneralAmt |
| Fundraising | $1,034 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,626,910 | TotalAmt |
| Program Services | $2,291,496 | ProgramServicesAmt |
| Management And General | $160,427 | ManagementAndGeneralAmt |
| Fundraising | $174,987 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,309,175 | BOYAmt |
| EOY | $1,787,237 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $695,640 | BOYAmt |
| EOY | $171,029 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,641 | BOYAmt |
| EOY | $20,580 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,068 | BOYAmt |
| EOY | $42,001 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,477,950 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,228,324 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,443,667 | BOYAmt |
| EOY | $4,249,626 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,800 | BOYAmt |
| EOY | $17,100 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,857 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,492,991 | BOYAmt |
| EOY | $6,291,430 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $645,731 | BOYAmt |
| EOY | $452,148 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,252 | BOYAmt |
| EOY | $105,776 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,477 | BOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,675 | BOYAmt |
| EOY | $18,782 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $969,135 | BOYAmt |
| EOY | $576,706 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,392,482 | BOYAmt |
| EOY | $5,535,655 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,374 | BOYAmt |
| EOY | $179,069 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,523,856 | BOYAmt |
| EOY | $5,714,724 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,492,991 | BOYAmt |
| EOY | $6,291,430 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $190,868 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,492,268 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,295,596 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,779,101 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,172,520 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,574,582 | CurrentTaxYearAmt |
| Total | $8,314,067 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,492,268 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,295,596 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,779,101 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,172,520 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,574,582 | CurrentTaxYearAmt |
| Total | $8,314,067 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $8,314,067 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $59 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $54 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,093 | CurrentTaxYearAmt |
| Total | $18,282 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $119,884 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $122,468 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $98,914 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $210,024 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $154,983 | CurrentTaxYearAmt |
| Total | $706,273 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $7,852 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,611 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $306,035 | CurrentTaxYearAmt |
| Total | $316,498 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $9,355,120 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $181,269 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.88870 | PublicSupportCY170Pct |
| Public Support PY170 | 0.92480 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,940,981 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,795,640 | DepreciationAmt |
| Book Value | $4,145,341 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $214,124 | OtherCostOrOtherBasisAmt |
| Depreciation | $183,219 | DepreciationAmt |
| Book Value | $30,905 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $322,845 | OtherCostOrOtherBasisAmt |
| Depreciation | $249,465 | DepreciationAmt |
| Book Value | $73,380 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,249,626 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,817,778 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,817,778 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,817,778 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,626,910 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,626,910 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,626,910 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 1A: | IN CONFORMITY WITH THE PRACTICE FOLLOWED BY MANY MUSEUMS, ART OBJECTS PURCHASED BY THE MUSEUM OR DONATED TO THE MUSEUM FOR ITS EXHIBITS ARE NOT INCLUDED IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION. PURCHASES OF ART OBJECTS ARE RECORDED AS DECREASES IN NET ASSETS IN THE STATEMENT OF ACTIVITIES. COSTS ASSOCIATED WITH THE PERMANENT COLLECTION AND OUTDOOR SCULPTURES ARE EXPENSED WHEN INCURRED. |
| PART III, LINE 4: | THE MUSEUM'S MISSION IS TO ENCOURAGE AND PROMOTE THE APPRECIATION OF FINE ART TO PEOPLE IN ITS SURROUNDING COMMUNITIES AND BEYOND. THE MUSEUM IS DEDICATED TO FOSTERING A DEEPER UNDERSTANDING OF THE ARTS, WITH PARTICULAR EMPHASIS ON THE 19TH, 20TH AND 21ST CENTURIES, TO ENHANCING AND ADDING TO ITS OUTDOOR SCULPTURE GARDEN, TO WIDENING THE APPEAL OF THE ART SPACE FOR CHILDREN, TO CONTINUING TO IMPROVE ITS HISTORIC GARDENS AND TO KEEPING AN ACTIVE SCHEDULE OF EXHIBITIONS AND EDUCATIONAL PROGRAMS FOR PEOPLE OF ALL AGES AND BACKGROUNDS. |
| PART X, LINE 2: | THE MUSEUM IS AN ORGANIZATION DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AND IS THEREFORE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE CODE. THE MUSEUM IS ALSO EXEMPT UNDER ARTICLE 7-A OF THE EXECUTIVE LAW (ARTICLE 7-A) AND SECTION 8-1.4 OF THE ESTATES POWERS AND TRUSTS LAW (EPTL) OF THE STATE OF NEW YORK. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAX HAS BEEN PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE MUSEUM FOLLOWS THE PROVISIONS OF FASB ASC, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION AS THEY RELATE TO THOSE TAX POSITIONS. THE MUSEUM DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE YEAR ENDED DECEMBER 31, 2025. HOWEVER, THE MUSEUM IS SUBJECT TO AUDIT BY TAX AUTHORITIES, INCLUDING A REVIEW OF ITS NONPROFIT STATUS, WHICH MANAGEMENT BELIEVES WOULD BE UPHELD UPON EXAMINATION. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED FOR EACH YEAR. AS REQUIRED BY LAW, THE MUSEUM FILES INFORMATIONAL RETURNS WITH BOTH THE UNITED STATES FEDERAL AND STATE OF NEW YORK JURISDICTIONS ON AN ANNUAL BASIS - FORM 990 WITH THE INTERNAL REVENUE SERVICE, AND FORM CHAR-500 WITH THE STATE. THESE RETURNS ARE SUBJECT TO EXAMINATION BY THESE AUTHORITIES WITHIN CERTAIN STATUTORILY DEFINED PERIODS FROM THE LATEST FILING DATE FOR FEDERAL AND FOR THE STATE OF NEW YORK. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | DECO PARTY | Event1Nm |
| Gross Receipts Event1 | $153,338 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $74,898 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $78,440 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $5,000 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $47,925 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $6,400 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $19,115 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $153,338 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $74,898 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $78,440 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $5,000 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $47,925 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $6,400 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $19,115 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $78,440 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | NASSAU COUNTY MUSEUM OF ART HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PROVIDED TO THE MEMBERS OF THE MUSEUMS GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH A REASONABLE AMOUNT OF TIME TO REVIEW THE FORM 990. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED THROUGH MANAGEMENT TO THE OUTSIDE ACCOUNTING FIRM. ANY APPLICABLE ISSUES ARE ADDRESSED PRIOR TO RETURN BRING FINALIZED AND APPROVED FOR FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | NASSAU COUNTY MUSEUM OF ART CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, GOVERNING BODY AND MANAGEMENT WILL INVESTIGATE THE ISSUE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THAT THERE IS NO LONGER A CONFLICT. |
| FORM 990, PART VI, SECTION C, LINE 19 | NASSAU COUNTY MUSEUM OF ART MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE UPON WRITTEN REQUEST AT THE MUSEUMS OFFICE AT ONE MUSEUM DRIVE ROSLYN HARBOR, NY 11576. IN ADDITION FORM 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE MUSEUMS OFFICE AT ONE MUSEUM DRIVE ROSLYN HARBOR, NY 11576. |
| FORM 990 PART XI, LINE 2C | THERE WAS NO CHANGE FROM THE PRIOR YEAR. |
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