GARAGE ART CENTER INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
GARAGE ART CENTER INC (EIN 84-2919260)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-09-24
IRS object ID
202622679349301112
Schema version
2025v4.0
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

FieldValueIRS element (for citing)
Return2026-09-24T11:14:34-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN463177222PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1J KANG TAX & ACCOUNTING CORPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11080 OLD COUNTRY ROAD 1148AddressLine1Txt
CityWESTBURYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11590ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN842919260EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE GARAGE ART CENTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGARABusinessNameControlTxt
Phone6468251058PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line126-01 CORPORAL KENNEDY STAddressLine1Txt
CityBAYSIDECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11360ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEPHANIE S LEEPersonNm
Person TitleDIRECTORPersonTitleTxt
Phone6468251058PhoneNum
Signature2026-09-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJUYOUNG HWANGPreparerPersonNm
PTINP01478256PTIN
Phone7183520101PhoneNum
Preparation2026-09-10PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEPHANIE S LEEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line126-01 CORPORAL KENNEDY STAddressLine1Txt
CityBAYSIDECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11360ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$16,911GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.GARAGEARTCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2019FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO PRESENT QUALITY ARTS THAT ENGAGE, EDUCATE AND FOSTER THE DIVERSE COMMUNITIES OF QUEENS, NEW YORK.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$17,110PYContributionsGrantsAmt
CY Contributions Grants$15,367CYContributionsGrantsAmt
CY Program Service Revenue$1,544CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$17,110PYTotalRevenueAmt
CY Total Revenue$16,911CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$17,110PYOtherExpensesAmt
CY Other Expenses$17,936CYOtherExpensesAmt
PY Total Expenses$17,110PYTotalExpensesAmt
CY Total Expenses$17,936CYTotalExpensesAmt
CY Revenues Less Expenses-$1,025CYRevenuesLessExpensesAmt
Total Assets BOY$16,750TotalAssetsBOYAmt
Total Assets EOY$9,547TotalAssetsEOYAmt
Total Liabilities BOY$25,345TotalLiabilitiesBOYAmt
Total Liabilities EOY$19,016TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$8,595NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$9,469NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PRESENT QUALITY ARTS THAT ENGAGE, EDUCATE AND FOSTER THE DIVERSE COMMUNITIES OF QUEENS, NEW YORK.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$4,486ExpenseAmt
DescPROVIDED CHANCES OF EXHIBITION FOR LOCAL ARTISTS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$6,192ExpenseAmt
DescPROVIDED CHANCES OF EXHIBITION FOR LOCAL ARTISTS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$6,192TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$10,678TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSTEPHANIE S LEEPersonNm
Phone6468251058PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line126-01 CORPORAL KENNEDY STAddressLine1Txt
CityBAYSIDECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11360ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonSTEPHANIE S LEEPersonNm
TitleDIRECTORTitleTxt
Individual Trustee Or DirectorYes (X)IndividualTrusteeOrDirectorInd
OfficerYes (X)OfficerInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$15,367GovernmentGrantsAmt
Total Contributions$15,367TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescARTISTS SUPPORT PROGRAMDesc
Total Revenue Column$1,544TotalRevenueColumnAmt
Exclusion$1,544ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,544TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$16,911TotalRevenueColumnAmt
Exclusion$1,544ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,000TotalAmt
Management And General$1,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,685TotalAmt
Program Services$1,438ProgramServicesAmt
Management And General$2,247ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,647TotalAmt
Program Services$3,871ProgramServicesAmt
Management And General$1,776ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,918TotalAmt
Program Services$4,918ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,415TotalAmt
Program Services$451ProgramServicesAmt
Management And General$964ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,271TotalAmt
Management And General$1,271ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$17,936TotalAmt
Program Services$10,678ProgramServicesAmt
Management And General$7,258ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,333BOYAmt
EOY$545EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$19,440LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$11,713LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,886BOYAmt
EOY$7,727EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$1,531BOYAmt
EOY$1,275EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$16,750BOYAmt
EOY$9,547EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,162BOYAmt
EOY$165EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,183BOYAmt
EOY$18,851EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$25,345BOYAmt
EOY$19,016EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$8,595BOYAmt
EOY-$9,469EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$8,595BOYAmt
EOY-$9,469EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,750BOYAmt
EOY$9,547EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$1,025ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$151OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,311CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,467CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,814CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$17,110CurrentTaxYearMinus1YearAmt
Current Tax Year$15,367CurrentTaxYearAmt
Total$79,069TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$17,311CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11,467CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,814CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$17,110CurrentTaxYearMinus1YearAmt
Current Tax Year$15,367CurrentTaxYearAmt
Total$79,069TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$79,069PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$1,544CurrentTaxYearAmt
Total$1,544TotalAmt
FieldValueIRS element (for citing)
Total Support$80,613TotalSupportAmt
Public Support CY1700.98080PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$19,440OtherCostOrOtherBasisAmt
Depreciation$11,713DepreciationAmt
Book Value$7,727BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$7,727TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
Amt$18,851Amt
FieldValueIRS element (for citing)
Total Liability$18,851TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DPROVIDED CHANCES OF EXHIBITION FOR LOCAL ARTISTS.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GARTIST FEE 0 1,800 0 CONTRIBUTION 0 300 0 ARTWORKS 1,438 0 0 MEMBERSHIP 0 147 0 TOTAL 1,438 2,247 0
FORM 990, PART XI, LINE 9BOOK / TAX DEPRECIATION DIFFERENCE 151

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