WESTHAMPTON BEACH PERFORMING ARTS CENTER INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: WESTHAMPTON BEACH PERFORMING ARTS CENTER INC (EIN 11-3353161)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-04-21
IRS object ID: 202611119349301811
Schema version: 2025v4.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-04-21T14:20:43-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	113066459	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CERINI & ASSOCIATES LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3340 VETERANS MEMORIAL HWY	AddressLine1Txt
City	BOHEMIA	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11716	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	113353161	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WESTHAMPTON BEACH PERFORMING ARTS CENTER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WEST	BusinessNameControlTxt
Phone	6312882350	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	76 MAIN STREET	AddressLine1Txt
City	WESTHAMPTON BEACH	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11978	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ROBERT DIECKMANN	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	6312882350	PhoneNum
Signature	2026-04-21	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MATT BURKE	PreparerPersonNm
PTIN	P00760659	PTIN
Phone	6315821600	PhoneNum
Preparation	2026-04-21	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	ROBERT DIECKMANN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	76 MAIN STREET	AddressLine1Txt
City	WESTHAMPTON BEACH	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11978	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,951,283	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WHBPAC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1996	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	THE WESTHAMPTON BEACH PERFORMING ARTS CENTER IS A YEAR-ROUND, COMMUNITY-BASED, NOT-FOR-PROFIT 501(C)3 ARTS ORGANIZATION, FOUNDED IN 1997, THAT SERVES PATRONS ON THE EAST END AND BEYOND. WE ARE A VIBRANT VENUE COMMITTED TO PROVIDING A GREATER UNDERSTANDING AND APPRECIATION OF THE ARTS AND MEETING THE CULTURAL ASPIRATION OF THE AREA BY:PRESENTING WORLD-CLASS PERFORMING ARTS, MUSIC, DANCE, COMEDY AND CINEMA FROM AROUND THE WORLD.PROVIDING PREMIER ARTS EDUCATION PROGRAMS TO THE WIDEST AND MOST DIVERSE AUDIENCES, REGARDLESS OF SOCIO-ECONOMIC STATUS.CONTRIBUTING POSITIVELY TO THE LOCAL ECONOMY AND ENRICHING THE COMMUNITY'S QUALITY OF LIFE.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	14	VotingMembersIndependentCnt
Total Employee	64	TotalEmployeeCnt
Total Volunteers	113	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$658,992	PYContributionsGrantsAmt
CY Contributions Grants	$4,967,029	CYContributionsGrantsAmt
PY Program Service Revenue	$2,935,340	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,635,507	CYProgramServiceRevenueAmt
PY Investment Income	$189,549	PYInvestmentIncomeAmt
CY Investment Income	$119,465	CYInvestmentIncomeAmt
PY Other Revenue	$59,424	PYOtherRevenueAmt
CY Other Revenue	$70,581	CYOtherRevenueAmt
PY Total Revenue	$3,843,305	PYTotalRevenueAmt
CY Total Revenue	$7,792,582	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	$1,264,048	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,314,246	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$288,526	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,727,514	PYOtherExpensesAmt
CY Other Expenses	$2,616,321	CYOtherExpensesAmt
PY Total Expenses	$3,991,562	PYTotalExpensesAmt
CY Total Expenses	$3,930,567	CYTotalExpensesAmt
PY Revenues Less Expenses	-$148,257	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,862,015	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,447,563	TotalAssetsBOYAmt
Total Assets EOY	$12,842,830	TotalAssetsEOYAmt
Total Liabilities BOY	$279,889	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$382,330	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,167,674	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$12,460,500	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE WESTHAMPTON BEACH PERFORMING ARTS CENTER IS A YEAR-ROUND, COMMUNITY-BASED, NOT-FOR-PROFIT 501(C)3 ARTS ORGANIZATION, FOUNDED IN 1997, THAT SERVES PATRONS ON THE EAST END AND BEYOND. WE ARE A VIBRANT VENUE COMMITTED TO PROVIDING A GREATER UNDERSTANDING AND APPRECIATION OF THE ARTS AND MEETING THE CULTURAL ASPIRATION OF THE AREA BY:PRESENTING WORLD-CLASS PERFORMING ARTS, MUSIC, DANCE, COMEDY AND CINEMA FROM AROUND THE WORLD.PROVIDING PREMIER ARTS EDUCATION PROGRAMS TO THE WIDEST AND MOST DIVERSE AUDIENCES, REGARDLESS OF SOCIO-ECONOMIC STATUS.CONTRIBUTING POSITIVELY TO THE LOCAL ECONOMY AND ENRICHING THE COMMUNITY'S QUALITY OF LIFE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,200,749	ExpenseAmt
Revenue	$1,615,452	RevenueAmt
Desc	TO PROVIDE QUALITY PERFORMING ARTS AND CINEMA FROM AROUND THE WORLD AND TO GIVE LOCAL PERFORMING ARTS A VENUE TO PERFORM IN.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$929,648	ExpenseAmt
Revenue	$415,855	RevenueAmt
Desc	TO PROVIDE A GREATER UNDERSTANDING AND APPRECIATION OF THE ARTS THROUGH EDUCATION.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Revenue	$604,200	RevenueAmt
Desc	SUPPORTING THE ARTS BY FUNDING PERFORMANCES IN EXCHANGE FOR ADVERTISING, PROMOTING A DEEPER UNDERSTANDING AND APPRECIATION OF CREATIVITY.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$3,130,397	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	Yes (1)	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	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	Yes (1)	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	28	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	64	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
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
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	Yes (1)	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	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	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	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6312882350	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	76 MAIN STREET	AddressLine1Txt
City	WESTHAMPTON BEACH	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11978	ZIPCd

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	Highest Compensated EmployeeHighestCompensatedEmployeeInd
ANTHONY BONNER
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
ROBERT DIECKMANN
TREASURER	1.00	Yes (X)	$0	$0	$0	Yes (X)
ALICE GEISMAR
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
CYNTHIA HOCHMAN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
JAMES KUHN
BOARD CHAIRMAN	1.00	Yes (X)	$0	$0	$0	Yes (X)
AIMEE FITZPATRICK MARTIN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
KATHLEEN MUSNICKI
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
MARCUS STINCHI
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
MELISSA STOLLER
SECRETARY	1.00	Yes (X)	$0	$0	$0	Yes (X)
LON DOLBER
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
RAYMOND DOWD
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
LISA KAUFMAN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
DENISE TANZMAN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
KATE SCHUMACHER
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
TIFFANY ATTARDO
FINANCE DIRECTOR	40.00		$118,857	$0	$9,096	Yes (X)
JULIENNE PENZA-BOONE
EXECUTIVE DIRECTOR	40.00		$236,590	$0	$26,628	Yes (X)
ALLISON FROST
BOX OFFICE DIRECTOR	40.00		$113,848	$0	$9,654		Yes (X)
FRANK RUSSELL IV
PROD & FACILITIES DIRECTOR	40.00		$124,136	$0	$9,654		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$593,431	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$55,032	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	4	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Fundraising	$172,751	FundraisingAmt
Government Grants	$4,380,710	GovernmentGrantsAmt
All Other Contributions	$413,568	AllOtherContributionsAmt
Total Contributions	$4,967,029	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TICKET SALES	900099	$1,238,381	$1,238,381
SPONSORSHIP	900099	$604,200	$604,200
TUITION	900099	$243,829	$243,829

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$549,097	TotalRevenueColumnAmt
Related Or Exempt Func Income	$549,097	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,635,507	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$119,465	TotalRevenueColumnAmt
Exclusion	$119,465	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$70,581	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	$70,581	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$70,581	TotalRevenueColumnAmt
Related Or Exempt Func Income	$70,581	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$158,701	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$172,751	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$158,701	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,792,582	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,706,088	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$119,465	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$355,447	TotalAmt
Program Services	$94,636	ProgramServicesAmt
Management And General	$166,175	ManagementAndGeneralAmt
Fundraising	$94,636	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$804,501	TotalAmt
Program Services	$679,768	ProgramServicesAmt
Management And General	$26,395	ManagementAndGeneralAmt
Fundraising	$98,338	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$63,926	TotalAmt
Program Services	$39,731	ProgramServicesAmt
Management And General	$14,107	ManagementAndGeneralAmt
Fundraising	$10,088	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$90,372	TotalAmt
Program Services	$60,550	ProgramServicesAmt
Management And General	$15,363	ManagementAndGeneralAmt
Fundraising	$14,459	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$26,250	TotalAmt
Management And General	$26,250	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$18,673	TotalAmt
Management And General	$18,673	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$213,421	TotalAmt
Program Services	$201,567	ProgramServicesAmt
Management And General	$4,075	ManagementAndGeneralAmt
Fundraising	$7,779	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$53,125	TotalAmt
Program Services	$9,955	ProgramServicesAmt
Management And General	$33,385	ManagementAndGeneralAmt
Fundraising	$9,785	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$30,888	TotalAmt
Program Services	$18,266	ProgramServicesAmt
Management And General	$5,798	ManagementAndGeneralAmt
Fundraising	$6,824	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$217,195	TotalAmt
Program Services	$162,896	ProgramServicesAmt
Management And General	$54,299	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$126,115	TotalAmt
Program Services	$113,503	ProgramServicesAmt
Management And General	$12,612	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MUSICIANS AND PERFORMER	$1,169,784	$1,169,784
PRODUCTION COSTS	$195,911	$195,911
UTILITIES	$160,131	$128,105	$32,026
REPAIRS AND MAINTENANCE	$124,877	$34,114	$90,763

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$279,951	TotalAmt
Program Services	$221,611	ProgramServicesAmt
Management And General	$11,723	ManagementAndGeneralAmt
Fundraising	$46,617	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,930,567	TotalAmt
Program Services	$3,130,397	ProgramServicesAmt
Management And General	$511,644	ManagementAndGeneralAmt
Fundraising	$288,526	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$109,776	BOYAmt
EOY	$259,507	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$29,431	BOYAmt
EOY	$47,470	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$94,270	BOYAmt
EOY	$352,872	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$148,268	BOYAmt
EOY	$124,416	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$8,448,436	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,350,981	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,777,037	BOYAmt
EOY	$4,097,455	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$3,488,620	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$3,669,044	BOYAmt
EOY	$4,472,490	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$619,737	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,447,563	BOYAmt
EOY	$12,842,830	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$49,185	BOYAmt
EOY	$190,427	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$230,704	BOYAmt
EOY	$191,903	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$279,889	BOYAmt
EOY	$382,330	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	$6,712,618	BOYAmt
EOY	$10,966,269	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,455,056	BOYAmt
EOY	$1,494,231	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,167,674	BOYAmt
EOY	$12,460,500	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,447,563	BOYAmt
EOY	$12,842,830	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,862,015	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$454,067	NetUnrlzdGainsLossesInvstAmt
Investment Expense	-$23,256	InvestmentExpenseAmt
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	$1,557,579	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,511,501	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,437,318	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,594,332	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,602,536	CurrentTaxYearAmt
Total	$17,703,266	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$33,900	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$26,628	CurrentTaxYearMinus3YearsAmt
Total	$60,528	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,591,479	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,538,129	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,437,318	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,594,332	CurrentTaxYearMinus1YearAmt
Current Tax Year	$7,602,536	CurrentTaxYearAmt
Total	$17,763,794	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$17,763,794	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$53,595	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$76,990	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$140,140	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$189,549	CurrentTaxYearMinus1YearAmt
Current Tax Year	$119,465	CurrentTaxYearAmt
Total	$579,739	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$23,400	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$23,400	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$14,400	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$59,424	CurrentTaxYearMinus1YearAmt
Current Tax Year	$70,581	CurrentTaxYearAmt
Total	$191,205	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$18,534,738	TotalSupportAmt
Gross Receipts Rltd Activities	$12,750,975	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.95840	PublicSupportCY170Pct
Public Support PY170	0.94460	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)
Preservation Public Use	Yes (X)	PreservationPublicUseInd
Historic Land Area	Yes (X)	HistoricLandAreaInd
Total Easements	2	TotalEasementsCnt
Historic Structure Easements	2	HistoricStructureEasementsCnt
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	Yes (1)	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	40.00	StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement	$2,000	ExpensesIncurredEnforcementAmt
Section170h Rqr Stsfd	Yes (1)	Section170hRqrStsfdInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,288,781	BeginningYearBalanceAmt
Investment Earnings Or Losses	$534,971	InvestmentEarningsOrLossesAmt
Other Expenditures	$330,000	OtherExpendituresAmt
End Year Balance	$4,493,752	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,024,525	BeginningYearBalanceAmt
Investment Earnings Or Losses	$434,256	InvestmentEarningsOrLossesAmt
Other Expenditures	$170,000	OtherExpendituresAmt
End Year Balance	$4,288,781	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$3,725,046	BeginningYearBalanceAmt
Investment Earnings Or Losses	$487,708	InvestmentEarningsOrLossesAmt
Other Expenditures	$150,000	OtherExpendituresAmt
Administrative Expenses	$38,229	AdministrativeExpensesAmt
End Year Balance	$4,024,525	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$3,722,718	BeginningYearBalanceAmt
Contributions	$534,684	ContributionsAmt
Investment Earnings Or Losses	-$494,276	InvestmentEarningsOrLossesAmt
Administrative Expenses	$38,080	AdministrativeExpensesAmt
End Year Balance	$3,725,046	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$3,059,704	BeginningYearBalanceAmt
Contributions	$250,000	ContributionsAmt
Investment Earnings Or Losses	$451,755	InvestmentEarningsOrLossesAmt
Administrative Expenses	$38,741	AdministrativeExpensesAmt
End Year Balance	$3,722,718	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$958,800	OtherCostOrOtherBasisAmt
Book Value	$958,800	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,656,735	OtherCostOrOtherBasisAmt
Depreciation	$2,706,020	DepreciationAmt
Book Value	$2,950,715	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,832,901	OtherCostOrOtherBasisAmt
Depreciation	$1,644,961	DepreciationAmt
Book Value	$187,940	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,097,455	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	ENDOWMENT INVESTMENTS	Desc
Book Value	$4,472,490	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$4,472,490	TotalBookValueSecuritiesAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$8,250,988	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$454,067	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$27,595	DonatedServicesAndUseFcltsAmt
Other Revenue	-$23,256	OtherRevenueAmt
Revenue Not Reported	$458,406	RevenueNotReportedAmt
Revenue Subtotal	$7,792,582	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,792,582	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,958,162	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$27,595	DonatedServicesUseFcltsAmt
Expenses Not Reported	$27,595	ExpensesNotReportedAmt
Expenses Subtotal	$3,930,567	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,930,567	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART II, LINE 5:	THE EXECUTIVE DIRECTOR, DIRECT OF SALES AND VOLUNTEER SERVICES, AND ARTS ACADEMY DIRECTOR ARE RESPONSIBLE FOR ENSURING THE REQUIREMENTS ARE MET EACH YEAR. THE FINANCE DIRECTOR IS RESPONSIBLE FOR GATHERING THE INFORMATION AND FILING THE ANNUAL REPORT WITH THE TOWN OF SOUTHAMPTON IN A TIMELY MANNER IMMEDIATELY FOLLOWING THE END OF EACH YEAR.
PART II, LINE 9:	IN OCTOBER 2025, THE ORGANIZATION RECEIVED TOTAL COMMUNITY PRESERVATION FUND GRANTS OF $4,000,000 FROM THE TOWN OF SOUTHHAMPTON IN EXCHANGE FOR GRANTING TWO PERPETUAL EASEMENTS ASSOCIATED WITH THE ORGANIZATION'S PROPERTY LOCATED AT 76 MAIN STREET, WESTHAMPTON BEACH, NEW YORK. THE GRANT CONSISTS OF $3,650,000 FOR RESTRICTIVE USE EASEMENT AND $350,000 FOR HISTORIC PRESERVATION AND CONSERVATION EASEMENT. THE GRANT PROCEEDS HAS BEEN RECOGNIZED AS GRANTS WITHOUT DONOR RESTRICTIONS ON THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2025. THE PROCEEDS OF THE GRANT HAS BEEN INCLUDED IN INVESTMENTS ON THE STATEMENT OF FINANCIAL POSITION AS OF DECEMBER 31, 2025.
PART X, LINE 2:	THE CENTER EVALUATED ITS ACTIVITIES FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024
PART XI, LINE 2D - OTHER ADJUSTMENTS:	INVESTMENT FEES -23,256.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	SPRING GOLF OUTING	Event1Nm
Gross Receipts Event1	$154,325	GrossReceiptsEvent1Amt
Charitable Contri Event1	$84,663	CharitableContriEvent1Amt
Gross Revenue Event1	$69,662	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$26,350	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$26,028	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$17,284	OtherDirectExpensesEvent1Amt
Event2	FALL GOLF OUTING	Event2Nm
Gross Receipts Event2	$102,000	GrossReceiptsEvent2Amt
Charitable Contri Event2	$20,884	CharitableContriEvent2Amt
Gross Revenue Event2	$81,116	GrossRevenueEvent2Amt
Rent Facility Costs Event2	$45,550	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$31,634	FoodAndBeverageEvent2Amt
Other Direct Expenses Event2	$3,932	OtherDirectExpensesEvent2Amt
Other Events Total	4	OtherEventsTotalCnt
Gross Receipts Other Events	$49,641	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$41,718	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$7,923	GrossRevenueOtherEventsAmt
Rent Fclty Costs Other Events	$5,766	RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events	$383	FoodAndBeverageOtherEventsAmt
Entertainment Other Events	$960	EntertainmentOtherEventsAmt
Oth Direct Expnss Other Events	$814	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$305,966	GrossReceiptsTotalAmt
Charitable Contributions Tot	$147,265	CharitableContributionsTotAmt
Gross Revenue Total Events	$158,701	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$77,666	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$58,045	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$960	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$22,030	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$158,701	DirectExpenseSummaryEventsAmt
Net Income Summary	$0	NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JULIENNE PENZA-BOONE	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$236,590	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$26,628	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$263,218	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	ANTHONY BONNER AND ROBERT DIECKMANN, DIRECTORS, ARE CO-OWNERS IN A BUSINESS.
FORM 990, PART VI, SECTION B, LINE 11B	THE PRESIDENT OF THE BOARD OF DIRECTORS AND THE TREASURER REVIEW THE RETURN AND, UPON THEIR APPROVAL, DISTRIBUTE COPIES OF THE RETURN TO THE ENTIRE BOARD FOR THE FINAL APPROVAL TO FILE THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS ANY AND ALL CONTRACTS WHICH INVOLVE A BOARD MEMBER, OFFICER, OR EMPLOYEE. CONFLICTS OF INTEREST ARE ALSO DISCUSSED AT BOARD MEETINGS ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15	THE PRESIDENT SURVEYED THE OTHER PERFORMING ARTS ORGANIZATIONS IN THE SAME GEOGRAPHICAL LOCATION FOR THE SAKE OF COMPARISON, TAKING INTO ACCOUNT THE SIZE OF THE POLLED ORGANIZATIONS, SEASON IN WHICH THEY OPERATE, FINANCIAL PERFORMANCE COMPARISON AND JOB DESCRIPTIONS. ALL DIRECTORS WERE INFORMED OF THE RESULTS BEFORE AND DURING THE PROCESS OF THE EXECUTIVE DIRECTOR'S COMPENSATION NEGOTIATION. FOR OTHER EMPLOYEES AND ANNUAL ANALYSIS OF COMPARABLE POSITIONS AND SALARIES IN THE SAME GEOGRAPHICAL LOCATION IS CONDUCTED AND IS UTILIZED BY THE BOARD AS A TOOL IN DETERMINING COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19	ALL PUBLIC DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADDRESS OF OPERATIONS.
FORM 990, PART XII, LINE 2C:	THE AUDITED FINANCIAL STATEMENTS ARE DISTRIBUTED TO EACH BOARD MEMBER TO REVIEW AND INDICATE APPROVAL BEFORE FINALIZATION.