LIVING ARTS COLLABORATIVE INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LIVING ARTS COLLABORATIVE INC (EIN 87-2065261)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-12
- IRS object ID
- 202601329349201130
- Schema version
- 2024v5.2
- 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 | 2026-05-12T06:35:44-07:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 132708318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Blitzer Gelfand and Cohen PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 Great Neck Rd Ste 304 | AddressLine1Txt |
| City | Great Neck | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11021 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 872065261 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVING ARTS COLLABORATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIVI | BusinessNameControlTxt |
| Phone | 3014377869 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 W 57TH ST APT 28C2 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVEN HERRING | PersonNm |
| Person Title | Executive Dir. | PersonTitleTxt |
| Signature | 2026-05-12 | 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 | RICHARD E COHEN | PreparerPersonNm |
| PTIN | P00127156 | PTIN |
| Phone | 5168294470 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | LAC-NYC.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $139,891 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $60,750 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $77,116 | ProgramServiceRevenueAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $2,025 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $1,739 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $286 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $138,152 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $14,028 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $49,858 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $1,252 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $106 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $44,022 | OtherExpensesTotalAmt |
| Total Expenses | $109,266 | TotalExpensesAmt |
| Excess Or Deficit For Year | $28,886 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $22,779 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $51,665 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,779 | BOYAmt |
| EOY | $51,665 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,779 | BOYAmt |
| EOY | $51,665 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,779 | BOYAmt |
| EOY | $51,665 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Living Arts Collaborative, Inc. (LAC) aims to make the musical arts accessible and relevant to kindergarten through high school-age students, fosteringin them the appreciation of the musical arts and unleashing creativity, imagination, and innovation in all areas of their lives. Through interactiveworkshops and concerts, LAC uses music as a basis for social and emotional learning, understanding and integrating empathy, and cultivating toleranceand openness to new ideas. Using music to engage and entertain, the teaching artists of LAC connect their programs to the school curricula and meetNew York State education standards at all times. The values that LAC imparts to students are intrinsic to the musical arts, but are not always identifiedand consciously fostered in traditional musical arts education programs. With LAC's approach, students will gain technical and practical musicalproficiency, as well as a better sense of who they are as individuals in an ever-changing world. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (7 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| SPENCE SCHOOL56 EAST 93RD STREETNEW YORK, NY 10128AMOUNT SPENT: $2,250.00NUMBER OF STUDENTS: 272GRADE: FOURTH GRADELAC ARTISTS: JUSTIN HINES, PERCUSSION; ZEYNEP ALPAN, VIOLIN; KIRK KNUFFKE, CORNET; ANNA URREY, FLUTEDESCRIPTION: LAC ARTISTS VISITED THE 4TH GRADE MUSIC CLASSROOM FOR SESSIONS CONSISTING OF GENERAL INSTRUMENT DEMONSTRATION, COLLABORATION WITH MUSIC TEACHERS AND STUDENTS TO INCORPORATE THEIR INSTRUMENTS INTO A SPECIFIC PIECE FROM THE CHORAL CONCERT REPERTOIRE. FOLLOWING THIS INITIAL VISIT WERE A REHEARSAL, A DRESS REHEARSAL AND A PERFORMANCE. | $2,250 |
| CENTRAL VALLEY CENTRAL SCHOOL DISTRICT111 FREDERICK STREET, ILION, NY 13357HERKIMER COUNTY, NEW YORKAMOUNT SPENT: $25,969.88NUMBER OF STUDENTS: 2184GRADES: 5-12LAC ARTISTS: BRIANA SHERIFF, VOICE; STEVEN HERRING, VOICE; LUC CHENG, PIANO; JUSTIN HINES, PERCUSSION; ZEYNEP ALPAN, VIOLIN; ZACHARY HANN, SAXOPHONEDESCRIPTION: LAC ARTISTS CONDUCTED 47 INTENSIVE WORKSHOPS OVER A FIVE DAY RESIDENCY, FOR STUDENTS IN BAND, CHOIR, ORCHESTRA, AND MUSIC THEORY. THERE WAS ALSO AN EVENING CONCERT WHICH INCLUDED STUDENT AND SCHOOL MUSIC TEACHER PERFORMANCES, ACCOMPANIED BY THE LAC ARTISTS. ADDITIONALLY, LAC PRESENTED SEVEN FULL STUDENT BODY ASSEMBLY PERFORMANCES.CURRICULUM FOCUS BY GRADE: (5) MANAGING EMOTIONS, DEVELOPING EMPATHY, THE POWER OF POSITIVE MOVEMENT, BRAVERY AND STRENGTH; (6-12) RECOGNITION OF FEMALE COMPOSERS, CONTRIBUTIONS OF WOMEN, HOW WOMEN ARE ACTIVELY CHANGING THE FUTURE OF MUSIC, MUSIC AND ACTIVISM. | $25,970 |
| LITTLE FALLS CITY SCHOOL DISTRICT15 PETRIE STREETLITTLE FALLS, NY 13365AMOUNT SPENT: $22,717.62NUMBER OF STUDENTS: 922GRADES: KINDERGARTEN-12LAC ARTISTS: MALAIKA ALVARO, VOICE; STEVEN HERRING, VOICE; SILVIE CHENG, PIANO; JUSTIN HINES, PERCUSSION; KEVE WILSON, OBOE; DANIEL LINDEN, TROMBONEDESCRIPTION: LAC ARTISTS CONDUCTED 23 INTENSIVE WORKSHOPS OVER A FOUR DAY RESIDENCY, FOR STUDENTS IN BAND, CHOIR, ORCHESTRA, AND MUSIC THEORY. ADDITIONALLY, LAC PRESENTED FOUR FULL STUDENT BODY ASSEMBLY PERFORMANCES.CURRICULUM FOCUS BY GRADE: (K-2) CALL AND RESPONSE, IMPROVISATION, CULTURAL DIVERSITY, HOW SONGS ARE MADE; (3-5) MANAGING EMOTIONS, DEVELOPING EMPATHY, THE POWER OF POSITIVE MOVEMENT, BRAVERY AND STRENGTH; (6-12) RECOGNITION OF FEMALE COMPOSERS, CONTRIBUTIONS OF WOMEN, HOW WOMEN ARE ACTIVELY CHANGING THE FUTURE OF MUSIC, MUSIC AND ACTIVISM. | $22,718 |
| LOWVILLE ACADEMY AND CENTRAL SCHOOL DISTRICT7668 NORTH STATE STREETLOWVILLE, NY 13367AMOUNT SPENT: $15,675.33NUMBER OF STUDENTS: 654GRADES: 6-12LAC ARTISTS: BRIANA SHERIFF, VOICE; STEVEN HERRING, VOICE; NATHAN DAME, PIANO; DAVID STEVENS, PERCUSSION; KIRK KNUFFKE, CORNET; ZACHARY HANN, SAXOPHONEDESCRIPTION: LAC ARTISTS CONDUCTED 21 INTENSIVE WORKSHOPS OVER A THREE DAY RESIDENCY, FOR STUDENTS IN BAND, CHOIR, ORCHESTRA, AND MUSIC THEORY. ADDITIONALLY, LAC PRESENTED TWO FULL STUDENT BODY ASSEMBLY PERFORMANCES.CURRICULUM FOCUS BY GRADE: (6-12) RECOGNITION OF FEMALE COMPOSERS, CONTRIBUTIONS OF WOMEN, HOW WOMEN ARE ACTIVELY CHANGING THE FUTURE OF MUSIC, MUSIC AND ACTIVISM. | $15,675 |
| P.S. 51 - THE ELIAS HOWE SCHOOL525 WEST 44TH STREETNEW YORK, NY 10036AMOUNT SPENT: $3,626.00NUMBER OF STUDENTS: 442GRADES: PREKINDERGARTEN-5LAC ARTISTS: BRIANA SHERIFF, VOICE; STEVEN HERRING, VOICE; JAMES SHEPPARD, PIANO; JUSTIN HINES, PERCUSSION; KEVE WILSON, OBOE; ZACHARY HANN, SAXOPHONEDESCRIPTION: LAC ARTISTS CONDUCTED ONE INTENSIVE WORKSHOP DURING A ONE DAY RESIDENCY, FOR STUDENTS IN BAND, CHOIR, ORCHESTRA, AND MUSIC THEORY. ADDITIONALLY, LAC PRESENTED TWO FULL STUDENT BODY ASSEMBLY PERFORMANCES.CURRICULUM FOCUS BY GRADE: (PRE-K-2) CALL AND RESPONSE, IMPROVISATION, CULTURAL DIVERSITY, HOW SONGS ARE MADE; (3-5) MANAGING EMOTIONS, DEVELOPING EMPATHY, THE POWER OF POSITIVE MOVEMENT, BRAVERY AND STRENGTH. | $3,626 |
| P.S. 199 SCHOOL270 WEST 70TH STREETNEW YORK, NY 10023AMOUNT SPENT: $2,330.00NUMBER OF STUDENTS: 600GRADES: KINDERGARTEN-2LAC ARTISTS: MALAIKA ALVARO,VOICE; STEVEN HERRING, VOICE; JUSTIN HINES, DRUMS; JAMES SHEPPARD, PIANO; DAN LINDEN, TROMBONE; LYNN LIGAMMARI, SAXOPHONEDESCRIPTION: LAC ARTISTS CONDUCTED ONE FULL STUDENT BODY ASSEMBLY PERFORMANCE DURING A ONE DAY RESIDENCY.CURRICULUM FOCUS BY GRADE: (K-2) CALL AND RESPONSE, IMPROVISATION, CULTURAL DIVERSITY, HOW SONGS ARE MADE. | $2,330 |
| TOMPKINS SQUARE LIBRARY BRANCH (NY PUBLIC LIBRARY)331 EAST 10TH STREETNEW YORK, NY 10009AMOUNT SPENT: $200.0030 ATTENDEES, OPEN AND FREE TO THE GENERAL PUBLICAGES 18 TO SENIOR CITIZENLAC ARTISTS: JUSTIN JAY HINES, PERCUSSION AND NARRATION, KIRK KNUFFKE, CORNETDESCRIPTION: INTERACTIVE WORKSHOP AND PERFORMANCE OF ALAN GINSBERGS EPIC POEM HOWL.CURRICULUM FOCUS: CONNECTING CURRENT EVENTS TO GINSBERGS 1950S POLITICAL CULTURE. | $200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $72,769 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| STEVEN HERRING | ||
| Executive Dir. | 40.00 | $7,071 |
| H BENJAMIN STEINER | ||
| Dir Operations | 5.00 | $242 |
| BEATA MOON | ||
| Chairman | 10.00 | $0 |
| BRADLEY SKAGGS | ||
| Director | 6.00 | $0 |
| JONINA SKAGGS | ||
| Director | 6.00 | $0 |
| JUSTIN JAY HINES | ||
| ARTISTIC DIREC | 40.00 | $4,989 |
| MARISSA IZYKOWSKI | ||
| Director | 15.00 | $0 |
| GREGORY BISHOP | ||
| Director | 5.00 | $0 |
| ROSIE ALLEN-HERRING | ||
| Director | 5.00 | $0 |
| ROBYN QUINETTE | ||
| Director | 5.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVEN HERRING | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 475 W 57TH ST APT 28C2 | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3014377869 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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 E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | false | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized | Non-discrimination notice is located on the organization's website at the bottom of the welcome page. |
| Schedule E, Line 4 - Explanation of Records and Materials Not Maintained | Organization does not offer any scholarships at this time. |
| Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1002 | Office Expenses $30 |
| Other Expenses.1005 | Travel $5593 |
| Other Expenses.1012 | Insurance $54 |
| Other Expenses.1 | NYS BOCES FEES $18015 |
| Other Expenses.2 | LODGING $10455 |
| Other Expenses.3 | PER DIEM FEES $4125 |
| Other Expenses.4 | SOFTWARE $3726 |
| Other Expenses.5 | PRODUCTION EXPENSE $1076 |
| Other Expenses.6 | PAYROLL PROCESSING $536 |
| Other Expenses.7 | OPERATIONS $220 |
| Other Expenses.9 | MEMBERSHIPS $100 |
| Other Expenses.10 | NYS FILING FEE $50 |
| Other Expenses.11 | SUPPLIES $30 |
| Other Expenses.12 | Bank fees $12 |