SUMMER FESTIVAL OF THE ARTS: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SUMMER FESTIVAL OF THE ARTS (EIN 01-0541280)
- Tax period
- 2022-10-01 to 2023-09-30
- Filed
- 2024-02-01
- IRS object ID
- 202410329349200721
- Schema version
- 2022v5.0
- 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 | 2024-02-01T14:44:45-05:00 | ReturnTs |
| Tax Period End | 2023-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010426847 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COSTON & MCISAAC CPAS CHARTERED | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38 RODICK ST | AddressLine1Txt |
| City | BAR HARBOR | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04609 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010541280 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUMMER FESTIVAL OF THE ARTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SUMM | BusinessNameControlTxt |
| Phone | 2072443855 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 58 | AddressLine1Txt |
| City | SOUTHWEST HARBOR | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04679 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TENNILLE CLEMENS MOORE | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2072443855 | PhoneNum |
| Signature | 2024-01-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TENNILLE | PersonFirstNm |
| Person Last | CLEMONS MOORE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| 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 | RONALD J WROBEL | PreparerPersonNm |
| PTIN | P00856609 | PTIN |
| Phone | 2072889458 | PhoneNum |
| Preparation | 2024-01-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | WWW.SFOAMAINE.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Gross Receipts | $116,039 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $34,407 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $79,982 | ProgramServiceRevenueAmt |
| Investment Income | $8 | InvestmentIncomeAmt |
| Fundraising Gross Income | $1,642 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $3,759 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | -$2,117 | SpecialEventsNetIncomeLossAmt |
| Total Revenue | $112,280 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $83,198 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $866 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $6,039 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $218 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $14,968 | OtherExpensesTotalAmt |
| Total Expenses | $105,289 | TotalExpensesAmt |
| Excess Or Deficit For Year | $6,991 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | -$5,227 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$12,707 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | -$10,943 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,155 | BOYAmt |
| EOY | $8,257 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,155 | BOYAmt |
| EOY | $8,257 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,382 | BOYAmt |
| EOY | $19,200 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$5,227 | BOYAmt |
| EOY | -$10,943 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | TO ENCOURAGE A COMMUNITY OF ARTISTS OF ALL AGES WHERE CHILDREN CAN EXPRESS THEMSELVES CREATIVELY THROUGH A WIDE RANGE OF ARTISTIC ENDEAVORS, GAIN A LIFELONG APPRECIATION FOR THE DIVERSITY OF THE CREATIVE SPIRIT, AND CELEBRATE THAT CREATIVITY THROUGH THE PERFORMING AND NON-PERFORMING ARTS. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| ARTS CAMP FOR YOUNG PEOPLE ENTERING GRADES 1-11 OFFERING CLASSES DURING SUMMER AND WINTER SCHOOL BREAKS. CLASSES FEATURE THE VISUAL ARTS, CRAFTS, MUSIC, DANCE, CREATIVE WRITING, THEATER, FILMMAKING AND MORE TAUGHT BY WORKING ARTISTS WHOSE COMMON GOAL IS TO INSPIRE THE IMAGINATION AND HAVE FUN. | $79,754 |
| THREE WEEK ARTS CAMP FOR YOUNG PEOPLE ENTERING GRADES 1-11 OFFERING CLASSES IN THE VISUAL ARTS, CRAFTS, MUSIC, DANCE, CREATIVE WRITING, THEATER, FILMMAKING AND MORE TAUGHT BY WORKING ARTISTS WHOSE COMMON GOAL IS TO INSPIRE THE IMAGINATION AND HAVE FUN. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $79,754 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| TENNILLE CLEMENS MOORE | ||
| PRESIDENT | 1.00 | $0 |
| MATTHEW HOCHMAN | ||
| TREASURER | 1.00 | $0 |
| CARESSE HANSON | ||
| SECRETARY | 1.00 | $0 |
| KERRIE BOND-MACINNES | ||
| BOARD DIRECT | 1.00 | $0 |
| ANGEL HOCHMAN | ||
| BOARD DIRECT | 1.00 | $0 |
| KRISTIN HOLLEY | ||
| BOARD DIRECT | 1.00 | $0 |
| JACQUES H NEWELL TAYLOR | ||
| BOARD DIRECT | 1.00 | $0 |
| WESLEA SIDON | ||
| BOARD DIRECT | 1.00 | $0 |
| DAWN NUDING | ||
| BOARD DIRECT | 1.00 | $0 |
| TAMI CHESSA | ||
| EXECUTIVE DI | 1.00 | $16,311 |
| 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 |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | ME | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SAMANTHA ROBINSON | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 BREAKNECK RD | AddressLine1Txt |
| City | BAR HARBOR | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04609 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2078128322 | 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 | false | 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $14,912 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,966 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,118 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,329 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,407 | CurrentTaxYearAmt |
| Total | $128,732 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $110,321 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,344 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18,269 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $48,074 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,624 | CurrentTaxYearAmt |
| Total | $266,632 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $125,233 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39,310 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $44,387 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70,403 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $116,031 | CurrentTaxYearAmt |
| Total | $395,364 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $557 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $200 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $393 | CurrentTaxYearMinus1YearAmt |
| Total | $1,250 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $557 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $200 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $393 | CurrentTaxYearMinus1YearAmt |
| Total | $1,250 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $394,114 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8 | CurrentTaxYearAmt |
| Total | $33 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8 | CurrentTaxYearAmt |
| Total | $33 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $125,243 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39,313 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $44,395 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70,407 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $116,039 | CurrentTaxYearAmt |
| Total | $395,397 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99680 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99220 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 16 | EXPENSES ADVERTISING 15 INTEREST 654 INSURANCE 2,483 WORKERS COMP 339 MISCELLANEOUS 325 COMPUTER/HARDWARE/SOFTWAR 268 LICENSES / FEES 95 PROGRAM SUPPLIES 2,081 CREDIT CARD PROCESSING FE 2,349 BANK FEES 63 ADMIN EXPENSES 3,978 OFFICE SUPPLIES 65 LUNCH WAGON EXPENSES 696 FUEL 80 STORAGE 1,477 TOTAL 14,968 |
| FORM 990-EZ, PART I, LINE 20 | OTHER DECREASES -12,707 BANK STATEMENT ERROR REVERSED PRIOR YEAR RECONCILIATION ADJUSTMENT. |
| FORM 990-EZ, PART II, LINE 26 | UNSECURED NOTES AND LOANS PAYABLE 23,382 19,200 |
| FORM 990-EZ, PART III | TO ENCOURAGE A COMMUNITY OF ARTISTS OF ALL AGES WHERE CHILDREN CAN EXPRESS THEMSELVES CREATIVELY THROUGH A WIDE RANGE OF ARTISTIC ENDEAVORS, GAIN A LIFELONG APPRECIATION FOR THE DIVERSITY OF THE CREATIVE SPIRIT, AND CELEBRATE THAT CREATIVITY THROUGH THE PERFORMING AND NON-PERFORMING ARTS. |
| FORM 990-EZ, PART III, LINE 28 | ARTS CAMP FOR YOUNG PEOPLE ENTERING GRADES 1-11 OFFERING CLASSES DURING SUMMER AND WINTER SCHOOL BREAKS. CLASSES FEATURE THE VISUAL ARTS, CRAFTS, MUSIC, DANCE, CREATIVE WRITING, THEATER, FILMMAKING AND MORE TAUGHT BY WORKING ARTISTS WHOSE COMMON GOAL IS TO INSPIRE THE IMAGINATION AND HAVE FUN. |
| FORM 990-EZ, PART III, LINE 31 | THREE WEEK ARTS CAMP FOR YOUNG PEOPLE ENTERING GRADES 1-11 OFFERING CLASSES IN THE VISUAL ARTS, CRAFTS, MUSIC, DANCE, CREATIVE WRITING, THEATER, FILMMAKING AND MORE TAUGHT BY WORKING ARTISTS WHOSE COMMON GOAL IS TO INSPIRE THE IMAGINATION AND HAVE FUN. |