LEWISTON COUNCIL ON THE ARTS INC: Form 990EZ, tax year 2022
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- Organization
- LEWISTON COUNCIL ON THE ARTS INC (EIN 23-7360033)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-02
- IRS object ID
- 202323069349201252
- 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 | 2023-11-02T10:36:08-07:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 161162269 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Brown & Company LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4992 Sweet Home Road | AddressLine1Txt |
| City | Niagara Falls | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14305 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237360033 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEWISTON COUNCIL ON THE ARTS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEWI | BusinessNameControlTxt |
| Phone | 7167540166 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1 | AddressLine1Txt |
| City | LEWISTON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14092 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TOD KNIAZUK | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2023-11-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TOD | PersonFirstNm |
| Person Last | KNIAZUK | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | 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 | STEVEN H BROWN CPA | PreparerPersonNm |
| PTIN | P00296323 | PTIN |
| Phone | 7162988000 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| 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 Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | www.artcouncil.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $160,558 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $94,665 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $53,758 | ProgramServiceRevenueAmt |
| Investment Income | $7 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gaming Gross Income | $1,215 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $2,685 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $3,900 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $8,228 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $5,713 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $2,515 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $154,845 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $101,136 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,100 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $254 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $826 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $49,969 | OtherExpensesTotalAmt |
| Total Expenses | $153,285 | TotalExpensesAmt |
| Excess Or Deficit For Year | $1,560 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $133,124 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $134,684 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,221 | BOYAmt |
| EOY | $129,536 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,120 | BOYAmt |
| EOY | $2,319 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,783 | BOYAmt |
| EOY | $3,487 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,124 | BOYAmt |
| EOY | $135,342 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $658 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,124 | BOYAmt |
| EOY | $134,684 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | TO EDUCATE THE PUBLIC ON VARIOUS ART FORMS AND PROMOTE THE SAME THROUGH A VARIETY OF EXHIBITS AND PROGRAMS. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | EDUCATED THE PUBLIC ON VARIOUS ART FORMS AND PROMOTED THE SAME THROUGH A VARIETY OF EXHIBITS AND PROGRAMS; AND IMPROVED THE QUALITY OF LIFE FOR ALL BY NURTURING A THRIVING ENVIRONMENT FOR THE ARTS AND FOR CULTURAL ACTIVITIES,PROMOTING OPPORTUNITIES FOR ARTISTS, ENCOURAGING PUBLIC PARTICIPATION IN THE ARTS AND ACTIVELY ADVOCATING FOR THE ARTS. | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $153,233 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $153,233 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| MARIA FORTUNA DEAN | ||
| Executive Direc | 30.00 | $0 |
| CHELSEA SEARS | ||
| Secretary | 1.00 | $0 |
| MARIAN GRANFIELD | ||
| Director | 1.00 | $0 |
| GENE KULBAGO | ||
| Director | 1.00 | $0 |
| IRENE RYKASZEWSKI | ||
| Executive Dir. | 30.00 | $33,567 |
| SUE BROWN | ||
| Treasurer | 1.00 | $0 |
| ANNA FONTANA | ||
| Vice President | 1.00 | $0 |
| EDWARD MILLAR | ||
| Director | 1.00 | $0 |
| TOD KNIAZUK | ||
| President | 1.00 | $0 |
| CYNTHIA SANCHEZ | ||
| Director | 1.00 | $0 |
| PATRICIA MACDONALD | ||
| Director | 1.00 | $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 | MARIA FORTUNA DEAN EXEC DIREC | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1 | AddressLine1Txt |
| City | LEWISTON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14092 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7167540166 | 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 | $99,263 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $96,783 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $101,793 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $121,602 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $94,665 | CurrentTaxYearAmt |
| Total | $514,106 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $64,245 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $54,066 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $33,557 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $61,986 | CurrentTaxYearAmt |
| Total | $213,854 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $163,508 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $150,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $135,350 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $121,602 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $156,651 | CurrentTaxYearAmt |
| Total | $727,960 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $727,960 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,032 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $7 | CurrentTaxYearAmt |
| Total | $1,109 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,032 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $48 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $7 | CurrentTaxYearAmt |
| Total | $1,109 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $164,540 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $150,897 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $135,372 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $121,602 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $156,658 | CurrentTaxYearAmt |
| Total | $729,069 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99850 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99850 | PublicSupportPY509Pct |
| Investment Income CY | 0.00150 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00150 | 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 (19 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $8436 |
| Other Expenses.1002 | Office Expenses $5695 |
| Other Expenses.1009 | Depreciation $1564 |
| Other Expenses.1012 | Insurance $7736 |
| Other Expenses.1 | PRODUCTION COSTS- ARTFEST & CW $10206 |
| Other Expenses.2 | ARTISTIC FEES $9505 |
| Other Expenses.3 | REFUNDS - PROGRAM SERVICES $1175 |
| Other Expenses.4 | JUDGES $1080 |
| Other Expenses.5 | MISCELLANEOUS $1048 |
| Other Expenses.6 | TELEPHONE $976 |
| Other Expenses.8 | SUBSCRIPTIONS $683 |
| Other Expenses.9 | FUNDRAISING SUPPLIES $626 |
| Other Expenses.10 | MEMBERSHIPS $539 |
| Other Expenses.11 | MEETING EXPENSES $370 |
| Other Expenses.12 | PRODUCTION COSTS- OTHER $330 |
| Other Assets.1003 | Machinery and Equipment - Beginning $1175 Machinery and Equipment - Ending $1879 |
| Other Assets.1004 | Miscellaneous - Beginning $1500 Miscellaneous - Ending $1500 |
| Other Assets.1010 | Inventories - Beginning $108 Inventories - Ending $108 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $658 |