LOCUST PROJECTS INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LOCUST PROJECTS INC (EIN 65-1134780)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2026-09-17
- IRS object ID
- 202622609349301747
- Schema version
- 2023v6.0
- 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 | 2026-09-17T19:15:31-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 920352857 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WITCHER & STEWART PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1881 N UNIVERSITY DR STE 106 | AddressLine1Txt |
| City | CORAL SPRINGS | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33071 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 651134780 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOCUST PROJECTS INC | BusinessNameLine1Txt |
| Business Name Line2 | C/O WITCHER & STEWART PA | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LOCU | BusinessNameControlTxt |
| Phone | 3055768570 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1881 N UNIVERSITY DRIVE 106 | AddressLine1Txt |
| City | CORAL SPRINGS | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33071 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBRA SCHOLL | PersonNm |
| Person Title | CHAIRMAN OF THE BOAR | PersonTitleTxt |
| Phone | 3055768570 | PhoneNum |
| Signature | 2026-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTINA W STEWART | PreparerPersonNm |
| PTIN | P00840123 | PTIN |
| Phone | 9542714470 | PhoneNum |
| Preparation | 2026-09-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DEBRA SCHOLL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 297 NE 67TH ST | AddressLine1Txt |
| City | MIAMI | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,219,189 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LOCUSTPROJECTS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE THE VISUAL ARTS BY PROVIDING EXHIBITION SPACE PRESENTING SITE- SPECIFIC ARTWORK FILLING THE GAP BETWEEN MUSEUMS AND COMMERCIAL GALLERIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,741,180 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,087,038 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,723 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$22,424 | PYInvestmentIncomeAmt |
| CY Investment Income | $595 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$67,665 | PYOtherRevenueAmt |
| CY Other Revenue | -$18,605 | CYOtherRevenueAmt |
| PY Total Revenue | $1,654,814 | PYTotalRevenueAmt |
| CY Total Revenue | $1,069,028 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $55,400 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $434,921 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $545,526 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $191,211 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $758,417 | PYOtherExpensesAmt |
| CY Other Expenses | $822,793 | CYOtherExpensesAmt |
| PY Total Expenses | $1,248,738 | PYTotalExpensesAmt |
| CY Total Expenses | $1,368,319 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $406,076 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$299,291 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,329,179 | TotalAssetsBOYAmt |
| Total Assets EOY | $885,681 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $743,748 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $599,541 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $585,431 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $286,140 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LOCUST PROJECTS IS AN ALTERNATIVE, NOT FOR PROFIT, MIAMI-BASED EXHIBITION SPACE DEDICATED TO PROVIDING CONTEMPORARY VISUAL ARTISTS THE FREEDDOM TO EXPERIMENT WITH NEW IDEAS AND METHODS WITHOUT THE PRESSURES OF GALLERY SALES OR OTHER LIMITATIONS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $714,570 | ExpenseAmt |
| Desc | PROVIDED EXHIBTION SPACE AND PUBLIC EXPOSURE FOR SITE-SPECIFIC VISUAL ARTWORK BY PRESENTING WORKDS OF SEVERAL LOCAL, NATIONAL AND INTERNATIONAL ARTISTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $106,380 | ExpenseAmt |
| Grant | $59,400 | GrantAmt |
| Desc | PROVIDED INCUBATOR GRANTS TO VISIONARY ARTISTIS FOR INNOVATIVE PUBLICLY ACCESSIBLE PROJECTS TRHOUGH WAVEMAKER PROGRAM. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $140,573 | ExpenseAmt |
| Desc | PROVIDED INTENSIVE ART SUMMER CAMP FOR HIGH SHCOOL STUDENTS WITH AN INTEREST IN ART, DESIGN AND EXPLORING CREATIVE CAREERS TO LEARN FROM PROFESSIONAL ARTISTS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $50,591 | ExpenseAmt |
| Desc | HELD ARIOUS PROGRAMS DESIGNED TO SUPPORT ARTISTS SUCH AS LEGALLINK, ARTIST TALKS AND A DIGITAL INOVATION LAB. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $50,591 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,012,114 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 61 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOCUST PROJECTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3055768570 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 297 NE 67 ST | AddressLine1Txt |
| City | MIAMI | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| LORIE MERTES | |||||||
| EXECUTIVE DI | 65.00 | Yes (X) | $170,000 | $0 | $0 | ||
| LINDA ADLER | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| JUAN ALONSO | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| RICHARD ARREGUI | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| ELIZABETH BAILEY | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| MARIA C BECHILY | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| KAREN BOYER | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| WESTEN CHARLES | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| NICOLE CHIPI | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| JOHN DEVINE | |||||||
| VICE CHAIR | 4.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| RAFAEL DOMENECH | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| BETTE ANNE FIALKOV | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| DAWN ADELLS FINE | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| DEBRA FRANK | |||||||
| SECRETARY | 4.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| ELIZABETH GREEN | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| DIANE GROB | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| BRIAN HELLER | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| PAUL JACOBER | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| AVRA JAIN | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| CARLOS R LAGO | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| STEVEN LANSTER | |||||||
| TREASURER | 4.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| JOHN JOSEPH LIN | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| CHRIS LOMAX | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| STEWART MERKIN | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| DIANE MOSS | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| JAMIE ODABACHIAN | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| AMY POLLACK | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| DEBRA SCHOLL | |||||||
| CHAIRMAN OF | 5.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| METTE TOMMERUP | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| OLIVER WATKISS | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| ELIZABETH WITHSTANDLEY | |||||||
| TRUSTEE | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $170,000 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $17,766 | MembershipDuesAmt |
| Fundraising | $285,755 | FundraisingAmt |
| Government Grants | $316,191 | GovernmentGrantsAmt |
| All Other Contributions | $467,326 | AllOtherContributionsAmt |
| Noncash Contributions | $30,046 | NoncashContributionsAmt |
| Total Contributions | $1,087,038 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $595 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $595 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $131,556 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $285,755 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $150,161 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$18,605 | TotalRevenueColumnAmt |
| Exclusion | -$51,165 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,069,028 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $595 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$51,165 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,000 | TotalAmt |
| Program Services | $85,000 | ProgramServicesAmt |
| Management And General | $34,000 | ManagementAndGeneralAmt |
| Fundraising | $51,000 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $337,374 | TotalAmt |
| Program Services | $287,915 | ProgramServicesAmt |
| Management And General | $11,749 | ManagementAndGeneralAmt |
| Fundraising | $37,710 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $370 | TotalAmt |
| Management And General | $370 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,782 | TotalAmt |
| Program Services | $22,702 | ProgramServicesAmt |
| Management And General | $3,682 | ManagementAndGeneralAmt |
| Fundraising | $11,398 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,383 | TotalAmt |
| Management And General | $62,383 | ManagementAndGeneralAmt |
| Fundraising | $15,000 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,774 | TotalAmt |
| Program Services | $78,515 | ProgramServicesAmt |
| Management And General | $9,593 | ManagementAndGeneralAmt |
| Fundraising | $34,666 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,187 | TotalAmt |
| Program Services | $1,859 | ProgramServicesAmt |
| Fundraising | $2,328 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,328 | TotalAmt |
| Program Services | $46,347 | ProgramServicesAmt |
| Management And General | $15,951 | ManagementAndGeneralAmt |
| Fundraising | $24,030 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,183 | TotalAmt |
| Program Services | $4,300 | ProgramServicesAmt |
| Management And General | $883 | ManagementAndGeneralAmt |
| Fundraising | $2,000 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,042 | TotalAmt |
| Program Services | $229,426 | ProgramServicesAmt |
| Management And General | $13,774 | ManagementAndGeneralAmt |
| Fundraising | $7,842 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,027 | TotalAmt |
| Program Services | $23,358 | ProgramServicesAmt |
| Management And General | $984 | ManagementAndGeneralAmt |
| Fundraising | $2,685 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,584 | TotalAmt |
| Program Services | $24,826 | ProgramServicesAmt |
| Management And General | $1,379 | ManagementAndGeneralAmt |
| Fundraising | $1,379 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,139 | TotalAmt |
| Program Services | $5,668 | ProgramServicesAmt |
| Management And General | $298 | ManagementAndGeneralAmt |
| Fundraising | $1,173 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| ARTISTS FEES AND HONORARI | $75,430 | $75,430 | |
| ARTIST GRANTS | $59,400 | $59,400 | |
| MATERIALS | $36,350 | $33,361 | $2,989 |
| HOSPITALITY | $19,551 | $13,663 | $5,888 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,415 | TotalAmt |
| Program Services | $20,344 | ProgramServicesAmt |
| Management And General | $1,071 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,368,319 | TotalAmt |
| Program Services | $1,012,114 | ProgramServicesAmt |
| Management And General | $164,994 | ManagementAndGeneralAmt |
| Fundraising | $191,211 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $539,784 | BOYAmt |
| EOY | $134,336 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $75,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $145,940 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $30,749 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,807 | BOYAmt |
| EOY | $115,191 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $707,588 | BOYAmt |
| EOY | $561,154 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,329,179 | BOYAmt |
| EOY | $885,681 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,438 | BOYAmt |
| EOY | $33,218 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $718,310 | BOYAmt |
| EOY | $566,323 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $743,748 | BOYAmt |
| EOY | $599,541 | 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 | $236,594 | BOYAmt |
| EOY | $96,231 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $348,837 | BOYAmt |
| EOY | $189,909 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $585,431 | BOYAmt |
| EOY | $286,140 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,329,179 | BOYAmt |
| EOY | $885,681 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$299,291 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
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 | $1,112,512 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $810,195 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $715,075 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,727,654 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,087,038 | CurrentTaxYearAmt |
| Total | $5,452,474 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,112,512 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $810,195 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $715,075 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,727,654 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,087,038 | CurrentTaxYearAmt |
| Total | $5,452,474 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $844,666 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,607,808 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $105 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $555 | CurrentTaxYearMinus1YearAmt |
| Total | $660 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $3,723 | CurrentTaxYearMinus1YearAmt |
| Total | $3,723 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,500 | CurrentTaxYearMinus1YearAmt |
| Total | $1,500 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,458,357 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $102,551 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.84420 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | 1,500 | 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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $81,336 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,419 | DepreciationAmt |
| Book Value | $64,917 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,636 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,191 | DepreciationAmt |
| Book Value | $445 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $60,968 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,139 | DepreciationAmt |
| Book Value | $49,829 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $115,191 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT-OF-USE ASSET | $533,325 |
| SECURITY DEPOSIT | $27,829 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $561,154 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| RIGHT-OF-USE LIABILITY - LONG TERM | $393,433 |
| RIGHT-OF-USE LIABILITY - CURRENT | $172,890 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $566,323 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,069,028 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,069,028 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,069,028 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,368,319 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,368,319 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,368,319 | TotalExpensesPerForm990Amt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | BENEFIT DINNER | Event1Nm |
| Gross Receipts Event1 | $263,409 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $233,809 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $29,600 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $59,168 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $21,597 | OtherDirectExpensesEvent1Amt |
| Event2 | SPRING FLING | Event2Nm |
| Gross Receipts Event2 | $153,902 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $51,946 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $101,956 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $15,332 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $54,064 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $417,311 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $285,755 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $131,556 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $74,500 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $75,661 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $150,161 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$18,605 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LORIE MERTES | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $170,000 | BaseCompensationFilingOrgAmt |
| Total Compensation Filing Org | $170,000 | TotalCompensationFilingOrgAmt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $30,046 | NoncashContributionsRptF990Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | LOCUST PROJECTS IS AN ALTERNATIVE, NOT FOR PROFIT, MIAMI-BASED EXHIBITION SPACE DEDICATED TO PROVIDING CONTEMPORARY VISUAL ARTISTS THE FREEDDOM TO EXPERIMENT WITH NEW IDEAS AND METHODS WITHOUT THE PRESSURES OF GALLERY SALES OR OTHER LIMITATIONS. |
| FORM 990, PAGE 2, PART III, LINE 4D | HELD ARIOUS PROGRAMS DESIGNED TO SUPPORT ARTISTS SUCH AS LEGALLINK, ARTIST TALKS AND A DIGITAL INOVATION LAB. |
| FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PAGE 6, PART VI, LINE 18 | ORGANIZATION MAKES FINANCIAL STATEMENTS AND BOARD DOCUMENTS AVAILABLE UPON WRITTEN REQUEST. A COPY OF THE RETURN IS PROVIDED AT THE BOARD OF DIRECTORS MEETING FOR REVIEW AND APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ORGANIZATION MAKES FINANCIAL STATEMENTS AND BOARD DOCUMENTS AVAILABLE UPON WRITTEN REQUEST. A COPY OF THE RETURN IS PROVIDED AT THE BOARD OF DIRECTORS MEETING FOR REVIEW AND APPROVAL. |
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