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FIRE ISLAND PINES ARTS PROJECT INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
FIRE ISLAND PINES ARTS PROJECT INC (EIN 11-2933128)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-07
IRS object ID
202621279349302232
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)
Return2026-05-07T14:50:45-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN112701159PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KANDELL FARNWORTH & PUBINS CPA'S PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1727 UNION AVEAddressLine1Txt
CityRIVERHEADCityNm
State AbbreviationNYStateAbbreviationCd
ZIP119011912ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN112933128EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FIRE ISLAND PINES ARTS PROJECT INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFIREBusinessNameControlTxt
Phone5163619813PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 408AddressLine1Txt
CitySAYVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP11782ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNICOLE LAFOUNTAINEPersonNm
Person TitleTREASURERPersonTitleTxt
Phone5163619813PhoneNum
Signature2026-05-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT SKOZLAS CPAPreparerPersonNm
PTINP00348362PTIN
Phone6317225300PhoneNum
Preparation2026-05-06PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNICOLE LAFOUNTAINEPrincipalOfficerNm
Gross Receipts$327,385GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressFIPAP.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionSEE SCHEDULE OActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$35,751PYContributionsGrantsAmt
CY Contributions Grants$172,887CYContributionsGrantsAmt
PY Program Service Revenue$109,151PYProgramServiceRevenueAmt
CY Program Service Revenue$152,349CYProgramServiceRevenueAmt
PY Investment Income$3,693PYInvestmentIncomeAmt
CY Investment Income$2,149CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$148,595PYTotalRevenueAmt
CY Total Revenue$327,385CYTotalRevenueAmt
PY Grants And Similar Paid$21,150PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$6,650CYGrantsAndSimilarPaidAmt
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$150,145PYOtherExpensesAmt
CY Other Expenses$296,584CYOtherExpensesAmt
PY Total Expenses$171,295PYTotalExpensesAmt
CY Total Expenses$303,234CYTotalExpensesAmt
PY Revenues Less Expenses-$22,700PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$24,151CYRevenuesLessExpensesAmt
Total Assets BOY$147,956TotalAssetsBOYAmt
Total Assets EOY$172,107TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$147,956NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$172,107NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE OMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$228,795ExpenseAmt
Grant$1,150GrantAmt
Revenue$325,237RevenueAmt
DescPROVIDING ENTERTAINMENT THROUGH THEATRICAL PRODUCTIONS TO OVER 1000 PEOPLE- MEMBERS AND GENERAL PUBLIC AND CONTRIBUTIONS TO TAX-EXEMPT ORGANIZATIONS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$35,064ExpenseAmt
Grant$5,500GrantAmt
DescPROVIDING ENTERTAINMENT THROUGH THEATRICAL PRODUCTIONS TO OVER 1000 PEOPLE- MEMBERS AND GENERAL PUBLIC AND CONTRIBUTIONS TO TAX-EXEMPT ORGANIZATIONSDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$35,064TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$5,500TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$263,859TotalProgramServiceExpensesAmt
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 LiabilitiesfalseReportOtherLiabilitiesInd
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 Document24IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
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)
PersonNICOLE LAFOUNTAINEPersonNm
Phone6315977018PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1150 BOYLAN LANEAddressLine1Txt
Address Line2150 BOYLAN LANEAddressLine2Txt
CityBLUE POINTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11715ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STEVEN ALAN BLACK
PRESIDENTYes (X)$0$0$0
ROBERT INNES
SECRETARYYes (X)$0$0$0
NICOLE LAFOUNTAINE
TREASURERYes (X)$0$0$0
SKIE OCASIO
VICE PRESIDEYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$172,887AllOtherContributionsAmt
Total Contributions$172,887TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAMS$83,699$83,699
UNDERWRITING$68,650$68,650
FieldValueIRS element (for citing)
Total Program Service Revenue$152,349TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,149TotalRevenueColumnAmt
Related Or Exempt Func Income$2,149RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$327,385TotalRevenueColumnAmt
Related Or Exempt Func Income$154,498RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$6,650TotalAmt
Program Services$6,650ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,900TotalAmt
Management And General$1,900ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$16,861TotalAmt
Program Services$16,861ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,685TotalAmt
Program Services$2,685ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$345TotalAmt
Program Services$345ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$29,564TotalAmt
Program Services$29,564ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
ARTISTS$98,840$98,840
HOSPITALITY$46,473$46,473
TECH PERFORMANCE$30,139$30,139
RENT$20,384$20,384

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$49,393TotalAmt
Program Services$11,918ProgramServicesAmt
Management And General$37,475ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$303,234TotalAmt
Program Services$263,859ProgramServicesAmt
Management And General$39,375ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$121,353BOYAmt
EOY$154,582EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,000BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$58,167LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$42,642LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$24,603BOYAmt
EOY$15,525EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$2,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$147,956BOYAmt
EOY$172,107EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$147,956BOYAmt
EOY$172,107EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$147,956BOYAmt
EOY$172,107EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$147,956BOYAmt
EOY$172,107EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$24,151ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$21,074CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,206CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$39,196CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,751CurrentTaxYearMinus1YearAmt
Current Tax Year$172,887CurrentTaxYearAmt
Total$287,114TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$189,337CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$145,234CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$210,226CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$112,844CurrentTaxYearMinus1YearAmt
Current Tax Year$154,498CurrentTaxYearAmt
Total$812,139TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$210,411CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$163,440CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$249,422CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$148,595CurrentTaxYearMinus1YearAmt
Current Tax Year$327,385CurrentTaxYearAmt
Total$1,099,253TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,099,253PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$210,411CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$163,440CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$249,422CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$148,595CurrentTaxYearMinus1YearAmt
Current Tax Year$327,385CurrentTaxYearAmt
Total$1,099,253TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,281OtherCostOrOtherBasisAmt
Depreciation$10,508DepreciationAmt
Book Value$4,773BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$42,886OtherCostOrOtherBasisAmt
Depreciation$32,134DepreciationAmt
Book Value$10,752BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$15,525TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DPROVIDING ENTERTAINMENT THROUGH THEATRICAL PRODUCTIONS TO OVER 1000 PEOPLE- MEMBERS AND GENERAL PUBLIC AND CONTRIBUTIONS TO TAX-EXEMPT ORGANIZATIONS
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 24ECREDIT CARD PROCESSING FE 0 11,187 0 ADMINISTRATIVE EXPENSE 0 8,530 0 INSURANCE 0 7,939 0 EQUIPMENT 6,001 0 0 WEBSITE 0 4,508 0 ROYALTIES 3,145 0 0 DUES AND SUBSCRIPTION 0 3,094 0 OFFICE SUPPLIES 0 1,868 0 CAST GIFTS 1,652 0 0 PAID TIPS 1,120 0 0 FEES 0 223 0 BANK CHARGES 0 126 0 TOTAL 11,918 37,475 0

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