2022-05-16T16:34:49-05:00 2021-06-30 720549733 ERICKSEN KRENTEL LLP 4227 CANAL STREET NEW ORLEANS LA 70119 990 2020-07-01 720861706 JEFFERSON PERFORMING ARTS SOCIETY JEFF 5048852000 1118 CLEARVIEW PARKWAY METAIRIE LA 70001 TODD SIMMONS EXECUTIVE DIRECTOR 5048852000 2022-05-16 1 TODD SIMMONS 999009999 W ERIC POWERS CPA P00442612 5044867275 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z TODD SIMMONS 1118 CLEARVIEW PARKWAY METAIRIE LA 70001 1410329 0 X WWW.JPAS.ORG X 1978 LA THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS FOR THE GENERAL PUBLIC TO GAIN FURTHER APPRECIATION OF THE ARTS IN THE COMMUNITY & EDUCATIONAL PURPOSES THROUGH ATTENDANCE AT PERFORMANCES & TRAINING OF PERFORMERS IN VARIOUS ARTISTIC ENDEAVORS. 11 11 22 80 3567 0 882510 869220 1162803 532384 6797 8670 151897 55 2204007 1410329 0 0 0 0 865038 589948 0 0 104079 1375739 846802 2240777 1436750 -36770 -26421 1013894 970556 360986 291967 652908 678589 THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS FOR THE GENERAL PUBLIC TO GAIN FURTHER APPRECIATION OF THE ARTS IN THE COMMUNITY & EDUCATIONAL PURPOSES THROUGH ATTENDANCE AT PERFORMANCES & TRAINING OF PERFORMERS IN VARIOUS ARTISTIC ENDEAVORS. 0 0 166710 158071 ACTIVITIES CONDUCTED YEAR ROUND INCLUDE THE JEFFERSON CHORALE, VARIOUS MUSICAL THEATRE CAMPS FOR KIDS DURING THE FALL, SPRING AND SUMMER, AT RISK AND NON AT RISK YOUTH OUTREACH PROGRAMS DURING THE SCHOOL YEAR. 944692 374368 PROGRAM CONCERTS & PERFORMANCES HELD FOR GENERAL PUBLIC TO FURTHER THEIR APPRECIATION OF THE ARTS IN THE COMMUNITY. EVENTS ARE HELD AS EITHER ONE OR SEVERAL PERFORMANCES & INCLUDE GRAND OPERA, BROADWAY MUSICALS, SYMPHONIC AND CHORAL CONCERTS, BALLET AND MODERN DANCE AND DISTINGUISHED GUEST ARTISTS OF ALL GENRES FROM AROUND THE WORLD. 1111402 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 35 0 1 22 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DONNA BARBER 5048852000 1118 CLEARVIEW PARKWAY METAIRIE LA 70001 STEPHEN I DWYER PRESIDENT 2.00 X X 0 0 0 KYLE POTTS VICE PRESIDENT 2.00 X X 0 0 0 FREDDIE G LANDRY PARLIAMENTARIAN 2.00 X X 0 0 0 KELLIE M BARNES SECRETARY 2.00 X X 0 0 0 DARREL BEERBOHM BOARD MEMBER 2.00 X 0 0 0 GINGER CRAWFORD BOARD MEMBER 2.00 X 0 0 0 MELISSA CRUSE NOMINATING CHAIR 2.00 X X 0 0 0 LAWERNCE GIBBS BOARD MEMBER 2.00 X 0 0 0 SANDRA THOMPSON HERMAN BOARD MEMBER 2.00 X 0 0 0 ED MARSHALL BOARD MEMBER 2.00 X 0 0 0 JESSICA COGGINS TREASURER 2.00 X X 0 0 0 TIMOTHY SIMMONS EXECUTIVE DIRECTOR 60.00 X 132849 0 0 DENNIS ASSAF ARTISTIC DIRECTOR 60.00 X 175929 0 0 308778 0 0 2 0 1 0 0 682437 186783 869220 CONCERTS & PERFORMANCE 711190 374313 374313 AUTO RENTAL TAX CONTRI 711190 158071 158071 532384 5103 5103 3567 0 3567 3567 3567 OTHER INCOME 900099 55 55 55 1410329 532439 3567 5103 X 308778 252064 25583 31131 166204 135676 13771 16757 67283 54925 5574 6784 47683 38925 3951 4807 14000 9053 4947 12192 7883 4309 1039 1039 237744 237744 37156 37156 5968 2984 2984 245666 196533 49133 8586 8586 OPERATIONS EXPENSES 189715 90671 57428 41616 MISCELLANEOUS 30022 15011 15011 CREDIT CARD FEES 25111 25111 TELEPHONE EXPENSES 22752 15926 6826 16851 16851 1436750 1111402 221269 104079 200616 144658 6009 6009 140556 188743 86075 15233 873162 553761 324769 319401 255869 296512 1013894 970556 36962 40605 324024 251362 360986 291967 X 512324 166265 140584 512324 652908 678589 1013894 970556 -26421 52102 0 X X 0 1 X 1 0 X 1135620 1131927 1194240 882510 856370 5200667 1110094 1272414 1377311 1374867 676884 5811570 220159 196708 213633 113342 743842 2465873 2601049 2785184 2370719 1533254 11756079 0 0 0 11756079 3956 3435 3539 4697 5103 20730 3956 3435 3539 4697 5103 20730 8100 88 55 8243 2469829 2604484 2796823 2375504 1538412 11785052 0.99750 0.99780 0.00180 0.00150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 255869 60771 19090 1039 296511 233606 22832 297 866 255869 201317 15327 17855 893 233606 185835 16243 761 201317 174219 12434 818 185835 1 0 112341 112341 250734 80410 170324 110878 74142 36736 399209 399209 0 319401 MUTUAL FUND INVESTMENTS - GREATER NEW ORLEANS FOUNDATION 296512 F 296512 ADVANCED FEES 105727 PAYROLL PROTECTION LOAN 145635 251362 X 1593042 52102 131650 183752 1409290 1039 1039 1410329 1567361 131650 131650 1435711 1039 1039 1436750 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND IS TO PROVIDE A PERPETUAL SOURCE OF MONEY TO ASSURE THE FUTURE GROWTH AND HEALTH OF JEFFERSON PERFORMING ARTS SOCIETY. PART X, LINE 2: JPAS IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THERE WAS NO INCOME TAX ON UNRELATED BUSINESS INCOME ACCRUED IN 2020 OR 2019. THE TAX CUT AND JOBS ACT GENERALLY PROVIDES THAT A TAX-EXEMPT ORGANIZATION'S UNRELATED BUSINESS TAXABLE INCOME IS INCREASED BY THE AMOUNT OF QUALIFIED TRANSPORTATION FRINGE BENEFITS PROVIDED TO EMPLOYEES. MANAGEMENT CURRENTLY BELIEVES THAT THE AMOUNT OF UNRELATED BUSINESS INCOME RELATED TO PARKING OFFERED TO EMPLOYEES WOULD BE DE MINIMIS. MANAGEMENT ALSO BELIEVES THAT ALL TAX POSITIONS WOULD BE SUSTAINED IF AUDITED. THERE WERE NO PENALTIES OR INTEREST ON INCOME TAX POSITIONS INCURRED IN 2021 OR 2020, BUT, IF INCURRED, THEY WOULD BE CLASSIFIED IN THE STATEMENT OF ACTIVITIES AS A MANAGEMENT AND GENERAL EXPENSE. JPAS' TAX FILINGS FOR THE YEARS ENDED JUNE 30, 2018 THROUGH THE CURRENT YEAR ARE OPEN TO AUDIT UNDER STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE. X X 0 0 0 0 0 0 0 0 0 DENNIS ASSAF ARTISTIC DIRECTOR 169546 0 0 0 6383 0 0 0 0 0 175929 0 0 0 PART I, LINE 3 ANNUALLY, A SALARY REVIEW IS CONDUCTED. THIS PROCESS INCLUDES RESEARCHING SALARIES REPORTED ON FORM 990S OF SIMILAR TYPE AND SIZE ORGANIZATIONS LOCALLY, REGIONALLY AND NATIONALLY. THIS DATA IS COMPARED TO THE PROPOSED SALARY TO THE SELECTED ENTITIES FOR REASONABLENESS. THE PROPOSED SALARY AND THE RESEARCH PERFORMED IS THEN PRESENTED TO THE FULL INDEPENDENT BOARD FOR THEIR REVIEW AND FINAL APPROVAL OF THE SALARY. THIS IS DOCUMENTED IN THE BOARD MINUTES. THE BOARD MEETS BIMONTHLY. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER REVIEWS THE FORM 990 IN DETAIL. THE CPA FIRM THAT PREPARED THE FORM 990 IS AVAILABLE FOR QUESTIONS THAT ARISE. COPIES OF THE FORM 990 ARE DISTRIBUTED TO THE FULL BOARD FOR THEIR REVIEW PRIOR TO FILING THE RETURN. AFTER REVIEW AND ANY EDITING, THE FULL INDEPENDENT BOARD APPROVES THE DRAFT OF THE FORM 990 AND GIVES THE TREASURER THE POWER TO HAVE THE CPA FIRM FINALIZE THE RETURN FOR SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C WE HAVE REGULAR STAFF MEETINGS AND ANNUAL EMPLOYEE REVIEWS DURING WHICH WE DISCUSS THE EMPLOYEE HANDBOOK AND POLICIES AND RE-EMPHASIZE KEY ELEMENTS OF THIS HANDBOOK. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, A SALARY REVIEW IS CONDUCTED. THIS PROCESS INCLUDES RESEARCHING SALARIES REPORTED ON FORM 990S OF SIMILAR TYPE AND SIZE ORGANIZATIONS LOCALLY, REGIONALLY AND NATIONALLY. THIS DATA IS COMPARED TO THE PROPOSED SALARY TO THE SELECTED ENTITIES FOR REASONABLENESS. THE PROPOSED SALARY AND THE RESEARCH PERFORMED IS THEN PRESENTED TO THE FULL INDEPENDENT BOARD FOR THEIR REVIEW AND FINAL APPROVAL OF THE SALARY. THIS IS DOCUMENTED IN THE BOARD MINUTES. THE BOARD MEETS BIMONTHLY. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE ANNUAL AUDIT IS AVAILABLE ON THE WEBSITE OF THE LOUISIANA LEGISLATIVE AUDITOR. FORM 990, PART IX, LINE 11G ROYALTIES/LICENSES: PROGRAM SERVICE EXPENSES 53,660. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 53,660. ARTISTIC PERSONNEL: PROGRAM SERVICE EXPENSES 83,863. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83,863. TECHNICAL PERSONNEL: PROGRAM SERVICE EXPENSES 100,221. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100,221. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM YEAR TO YEAR.