ARTS LETTERS AND NUMBERS INC: Form 990PF, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ARTS LETTERS AND NUMBERS INC (EIN 46-3277754)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202433209349100303
- Schema version
- 2023v5.1
- 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-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Land Etc Schedule2
- Other Expenses Schedule
- Other Income Schedule2
- Other Liabilities Schedule
- Substantial Contributors Sch
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T23:53:04-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 141442607 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BST & CO CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 BRITISH AMERICAN BLVD | AddressLine1Txt |
| City | LATHAM | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 463277754 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARTS LETTERS AND NUMBERS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ARTS | BusinessNameControlTxt |
| Phone | 6463341161 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 BEEKMAN PLACE APT PHB | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID GERSTEN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6463341161 | PhoneNum |
| Signature | 2024-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEREMY COLE | PreparerPersonNm |
| PTIN | P00436330 | PTIN |
| Phone | 5184596700 | PhoneNum |
| Preparation | 2024-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $268,460 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $225,212 | ContriRcvdRevAndExpnssAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $0 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $169,763 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $0 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $169,763 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $394,975 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $0 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $169,763 | TotalAdjNetIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Adj Net Incm | $0 | CompOfcrDirTrstAdjNetIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $0 | CompOfcrDirTrstDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $6,161 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $0 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $6,161 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Interest Rev And Expnss | $6,301 | InterestRevAndExpnssAmt |
| Interest Net Invst Incm | $0 | InterestNetInvstIncmAmt |
| Interest Adj Net Incm | $6,301 | InterestAdjNetIncmAmt |
| Interest Dsbrs Chrtbl | $0 | InterestDsbrsChrtblAmt |
| Taxes Rev And Expnss | $24,480 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $0 | TaxesNetInvstIncmAmt |
| Taxes Adj Net Incm | $24,480 | TaxesAdjNetIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $17,381 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $17,381 | DeprecAndDpltnAdjNetIncmAmt |
| Occupancy Rev And Expnss | $47,066 | OccupancyRevAndExpnssAmt |
| Occupancy Net Invst Incm | $0 | OccupancyNetInvstIncmAmt |
| Occupancy Adj Net Incm | $47,066 | OccupancyAdjNetIncmAmt |
| Occupancy Dsbrs Chrtbl | $0 | OccupancyDsbrsChrtblAmt |
| Trav Conf Meeting Rev And Expnss | $5,087 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Adj Net Incm | $5,087 | TravConfMeetingAdjNetIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $0 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $302,821 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Adj Net Incm | $263,466 | OtherExpensesAdjNetIncmAmt |
| Other Expenses Dsbrs Chrtbl | $39,355 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $409,297 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $0 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $369,942 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $39,355 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $543 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $543 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $409,840 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $0 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $369,942 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $39,898 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$14,865 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $11,967 | CashBOYAmt |
| Cash EOY | $18,577 | CashEOYAmt |
| Cash EOYFMV | $18,577 | CashEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $381,787 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $131,904 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $262,521 | LandBOYAmt |
| Land EOY | $249,883 | LandEOYAmt |
| Land EOYFMV | $249,883 | LandEOYFMVAmt |
| Total Assets BOY | $274,488 | TotalAssetsBOYAmt |
| Total Assets EOY | $268,460 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $268,460 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $51,472 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $8,360 | AccountsPayableEOYAmt |
| Loans From Officers BOY | $39,000 | LoansFromOfficersBOYAmt |
| Loans From Officers EOY | $107,000 | LoansFromOfficersEOYAmt |
| Other Liabilities BOY | $123,937 | OtherLiabilitiesBOYAmt |
| Other Liabilities EOY | $107,886 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $214,409 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $223,246 | TotalLiabilitiesEOYAmt |
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
| No Donor Rstr Net Assests BOY | $60,079 | NoDonorRstrNetAssestsBOYAmt |
| No Donor Rstr Net Assests EOY | $45,214 | NoDonorRstrNetAssestsEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $60,079 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $45,214 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $274,488 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $268,460 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $60,079 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$14,865 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $45,214 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $45,214 | TotNetAstOrFundBalancesEOYAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $0 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $0 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $0 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Tax Due | $0 | TaxDueAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | NY | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (1) | PrivateOperatingFoundationInd |
| New Substantial Contributors | Yes (1) | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | HTTPS://WWW.ARTSLETTERSANDNUMBERS.COM/ | WebsiteAddressTxt |
| Individual With Books | DAVID GERSTEN | IndividualWithBooksNm |
| Phone | 6463341161 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 BEEKMAN PLACE APT PHB | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | Yes (1) | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | 0 | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | 0 | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | 0 | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| BILL MORRISON | ||||||||
| 400 EAST 10TH STREET | NEW YORK | NY | 10009 | BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| MICHAEL BENSON | ||||||||
| 415 EAST 37TH STREET 41A | NEW YORK | NY | 10016 | BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| DAVID GERSTEN | ||||||||
| 20 BEEKMAN PLACE APT PHB | NEW YORK | NY | 10022 | PRESIDENT | 40.00 | $0 | $0 | $0 |
| ELLIOT WASHOR | ||||||||
| 10930 VIACHA CT | SAN DIEGO | CA | 92124 | BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| ANTHONY TITUS | ||||||||
| 511 WEST 151ST STREET E1 | NEW YORK | NY | 10031 | BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | ARTS LETTERS AND NUMBERS IS A NEW IDEA ABOUT EDUCATION, ABOUT THE TRANSFORMATION OF KNOWLEDGE CREATED IN BRINGING DIVERSE FORMS OF CREATIVE EXPRESSION INTO DIRECT PROXIMITY. WE ARE BUILDING THIS ORGANICALLY THROUGH A SERIES OF INCREASING LARGE WORKSHOPS, HELD BOTH AROUND THE WORLD AND IN OUR MILL BUILDING IN UPSTATE. MUCH OF OUR WORK IS CENTERED AROUND FILMMAKING, MUSIC AND LIVE PERFORMANCE, WE BRING TOGETHER: ARTISTS, ARCHITECTS, POETS, MUSICIANS, FILM MAKERS, SCIENTISTS, WRITERS, COMPOSERS, ACTORS, DANCERS, THEATER DIRECTORS (AND MANY MORE) AND MAKE NEW WORKS TOGETHER TO CO-CONSTRUCT SCRIPTS AND LIBRETTOS BY EXCAVATING A STORY FROM ALL OF THE PARTICIPANTS WORKS, LIVES, EMOTIVE DEPTHS AND QUESTIONS. | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | N/A | Description1Txt |
| Expenses1 | $0 | Expenses1Amt |
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $1,548 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $251,587 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $253,135 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $253,135 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $3,797 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $249,338 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $12,467 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $39,898 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $39,898 | QualifyingDistributionsAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Fndtn Ruling | 2017-10-03 | PrivateOperatingFndtnRulingDt |
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $0 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $0 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $39,898 | CurrentYearAmt |
| Year1 | $26,712 | Year1Amt |
| Year2 | $9,183 | Year2Amt |
| Year3 | $15,849 | Year3Amt |
| Total | $91,642 | TotalAmt |
Qualifying Distri Not Used Drt QualifyingDistriNotUsedDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $0 | CurrentYearAmt |
| Year1 | $0 | Year1Amt |
| Year2 | $0 | Year2Amt |
| Year3 | $0 | Year3Amt |
| Total | $0 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $39,898 | CurrentYearAmt |
| Year1 | $26,712 | Year1Amt |
| Year2 | $9,183 | Year2Amt |
| Year3 | $15,849 | Year3Amt |
| Total | $91,642 | TotalAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Assets Sect4942j3 Bi TotalAssetsSect4942j3BiGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $8,311 | CurrentYearAmt |
| Year1 | $8,652 | Year1Amt |
| Year2 | $9,225 | Year2Amt |
| Year3 | $9,859 | Year3Amt |
| Total | $36,047 | TotalAmt |
Total Support TotalSupportGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Public Support Type PublicSupportType
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Largest Support From EO LargestSupportFromEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Investment Income GrossInvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | DAVID GERSTEN | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20 BEEKMAN PLACE APT PHB | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 6463341161 | RecipientPhoneNum |
| Form And Info And Materials | NO FORMAL GUIDELINES | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NO DEADLINE | SubmissionDeadlinesTxt |
| Restrictions On Awards | NO CURRENT RESTRICTIONS | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| HABITAT FOR HUMANITY | |||||
| 207 SHERIDAN AVE | ALBANY | NY | 12210 | TO SUPPORT THE DEVELOPMENT AND TRANSFORMATION OF COMMUNITIES BY BUILDING AFFORDABLE AND SUSTAINABLE HOMES IN PARTNERSHIP WITH LOWER-INCOME FAMILIES. | $47 |
| BIG PICTURE | |||||
| 369 ROUND HOUSE ROAD | GREENWHICH | CT | 06831 | TO SUPPORT BIG PICTURE FOUNDATION'S MISSON ON EMPOWERING CHILDREN AROUND THE WORLD TO USE THE ARTS FOR LOCAL, NATIONAL, AND GLOBAL COMMUNITY BUILDING INITIATIVES. | $496 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $543 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Program Service Revenue Dtl ProgramServiceRevenueDtl (2 entries)
| DescDesc | ExclusionExclusionAmt |
|---|---|
| WORKSHOP FEES | $122,368 |
| RESIDENCY FEES | $47,395 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $169,763 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $169,763 | TotalIncomeProducingActyAmt |
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp
Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp (2 entries)
| Line NumberLineNumberTxt | Relationship StatementRelationshipStatementTxt |
|---|---|
| 1A | WORKSHOP CENTERED AROUND TEACHING CREATIVE EXPRESSION |
| 1B | RESIDENCY IS USED TO FACILITATE CREATIVE LEARNING |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp (2 entries)
| ContributorContributorNum | Address Line1ContributorUSAddress/AddressLine1Txt | CityContributorUSAddress/CityNm | State AbbreviationContributorUSAddress/StateAbbreviationCd | ZIPContributorUSAddress/ZIPCd | Total ContributionsTotalContributionsAmt | Person ContributionPersonContributionInd |
|---|---|---|---|---|---|---|
| CHICAGO COMMUNITY FOUNDATION | ||||||
| 1 | 33 SOUTH STATE STREET SUITE 750 | CHICAGO | IL | 60603 | $210,000 | Yes (X) |
| CHESTER AND KAREN OPALKA CHARITABLE FUND | ||||||
| 2 | 6 HEATHER RIDGE ROAD | AVERILL PARK | NY | 12018 | $11,000 | Yes (X) |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING | CategoryTxt |
| Amt | $6,161 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $6,161 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (9 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | LifeLifeRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|---|---|---|---|---|---|
| GRAND PIANO | 2016-01-01 | $50,500 | $50,500 | SL | 7.000000000000 | $0 | $0 | $0 |
| TRUCK | 2016-01-01 | $5,954 | $5,954 | 200DB | 5.000000000000 | $0 | $0 | $0 |
| FURNITURE & EQUIPMENT | 2017-01-01 | $3,275 | $2,808 | SL | 7.000000000000 | $467 | $0 | $467 |
| TWIN HOUSING | 2018-07-02 | $260,150 | $29,741 | SL | 39.000000000000 | $6,671 | $0 | $6,671 |
| UPRIGHT PIANO | 2020-01-01 | $5,500 | $2,358 | SL | 7.000000000000 | $786 | $0 | $786 |
| STEINWAY GRAND PIANO | 2020-01-01 | $25,000 | $10,713 | SL | 7.000000000000 | $3,571 | $0 | $3,571 |
| 2018 SUBARU FORESTER | 2020-09-20 | $23,665 | $10,649 | SL | 5.000000000000 | $4,733 | $0 | $4,733 |
| TOYOTA CAMRY | 2020-01-01 | $3,000 | $1,800 | SL | 5.000000000000 | $600 | $0 | $600 |
| APPLE COMPUTER | 2023-06-09 | $4,743 | SL | 5.000000000000 | $553 | $0 | $553 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (9 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| GRAND PIANO | $50,500 | $50,500 | $0 |
| TRUCK | $5,954 | $5,954 | $0 |
| FURNITURE & EQUIPMENT | $3,275 | $3,275 | $0 |
| TWIN HOUSING | $260,150 | $36,412 | $223,738 |
| UPRIGHT PIANO | $5,500 | $3,144 | $2,356 |
| STEINWAY GRAND PIANO | $25,000 | $14,284 | $10,716 |
| 2018 SUBARU FORESTER | $23,665 | $15,382 | $8,283 |
| TOYOTA CAMRY | $3,000 | $2,400 | $600 |
| APPLE COMPUTER | $4,743 | $553 | $4,190 |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (16 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|---|
| ADVERTISING | $4,590 | $0 | $4,590 | $0 |
| AUTO | $10,938 | $0 | $10,938 | $0 |
| BANK AND SERVICE FEES | $109 | $0 | $109 | $0 |
| DUES AND SUBSCRIPTIONS | $2,601 | $0 | $2,601 | $0 |
| INSURANCE | $3,769 | $0 | $3,769 | $0 |
| OFFICE SUPPLIES | $203 | $0 | $203 | $0 |
| POSTAGE | $19 | $0 | $19 | $0 |
| REPAIRS AND MAINTENANCE | $32,735 | $0 | $32,735 | $0 |
| RESIDENCY - FOOD AND BEVERAGE | $1,813 | $0 | $1,813 | $0 |
| SOFTWARE EXPENSES AND SUBSCRIPTIONS | $1,778 | $0 | $1,778 | $0 |
| STRIPE FEES | $4,038 | $0 | $4,038 | $0 |
| SUBCONTRACTOR | $144,945 | $0 | $144,945 | $0 |
| SUPPLIES | $20,651 | $0 | $0 | $20,651 |
| UTILITIES | $50,028 | $0 | $50,028 | $0 |
| WORKSHOP DIRECT COSTS | $18,704 | $0 | $0 | $18,704 |
| MISCELLANEOUS EXPENSE | $5,900 | $0 | $5,900 | $0 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (2 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|
| WORKSHOP FEES | $122,368 | $122,368 |
| RESIDENCY FEES | $47,395 | $47,395 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail (3 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt |
|---|---|---|
| SBA LOAN | $98,600 | $98,600 |
| SUBARU | $13,827 | $9,286 |
| MAKO LOAN | $11,510 | $0 |
Substantial Contributors Sch SubstantialContributorsSch
Substantial Contributor Detail SubstantialContributorDetail (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd |
|---|---|---|---|
| VALERI WHITMER | |||
| 100 RIVERSIDE DRIVE | NEW YORK | NY | 10024 |
| CHICAGO COMMUNITY FOUNDATION | |||
| 33 SOUTH STATE STREET SUITE 750 | CHICAGO | IL | 60603 |
| CHESTER AND KAREN OPALKA CHARITABLE | |||
| 6 HEATHER RIDGE ROAD | AVERILL PARK | NY | 12018 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | PROPERTY TAXES | CategoryTxt |
| Amt | $24,480 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $24,480 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |