SUMMER FESTIVAL OF THE ARTS: Form 990EZ, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- SUMMER FESTIVAL OF THE ARTS (EIN 01-0541280)
- Tax period
- 2017-10-01 to 2018-09-30
- Filed
- 2019-02-14
- IRS object ID
- 201940459349200539
- Schema version
- 2017v2.3
- 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 | 2019-02-14T15:30:17-06:00 | ReturnTs |
| Tax Period End | 2018-09-30 | 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 | 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 | 046091806 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2017-10-01 | 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 | KERRI RUSSELL | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2072443855 | PhoneNum |
| Signature | 2019-01-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RONALD J WROBEL | PreparerPersonNm |
| PTIN | P00856609 | PTIN |
| Phone | 2072889458 | PhoneNum |
| Preparation | 2019-01-21 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 207.5.168.10 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-02-14 | IPDt |
| IP Tm | 15:30:17 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | F0BFB512A76B24F2289643D68F895F2A6A0400DF | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | B31E729A4D7F0F0943E3AAD3DA57CFF2C9C86821 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | 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 | $115,915 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $20,964 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $81,270 | ProgramServiceRevenueAmt |
| Investment Income | $9 | InvestmentIncomeAmt |
| Fundraising Gross Income | $6,996 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $3,959 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $3,037 | SpecialEventsNetIncomeLossAmt |
| Other Revenue Total | $6,676 | OtherRevenueTotalAmt |
| Total Revenue | $111,956 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $76,230 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $16,598 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $6,285 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $1,664 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $10,903 | OtherExpensesTotalAmt |
| Total Expenses | $111,680 | TotalExpensesAmt |
| Excess Or Deficit For Year | $276 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | -$1,692 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,416 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,782 | BOYAmt |
| EOY | $14,182 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $934 | BOYAmt |
| EOY | $5,429 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,716 | BOYAmt |
| EOY | $19,611 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,408 | BOYAmt |
| EOY | $21,027 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,692 | BOYAmt |
| EOY | -$1,416 | 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 |
|---|---|
| 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. | $72,659 |
| 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 | $72,659 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| ALEX NEWELL TAYLOR | ||
| EXECUTIVE DI | 20.00 | $25,000 |
| TENNILLE CLEMENS MOORE | ||
| PRESIDENT | 1.00 | $0 |
| KERRI RUSSELL | ||
| TREASURER | 1.00 | $0 |
| CARESSE HANSON | ||
| SECRETARY | 1.00 | $0 |
| KERRIE BOND-MACINNES | ||
| BOARD DIRECT | 1.00 | $0 |
| NICOLE CARDANO | ||
| BOARD DIRECT | 1.00 | $0 |
| WILLIAM HOAR | ||
| BOARD DIRECT | 1.00 | $0 |
| MATTHEW HOCHMAN | ||
| BOARD DIRECT | 1.00 | $0 |
| KRISTIN HOLLEY | ||
| BOARD DIRECT | 1.00 | $0 |
| WESLEA SIDON | ||
| BOARD DIRECT | 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 |
| 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 | KERRI RUSSELL | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10 ACADIAN WOODS CIRCLE | AddressLine1Txt |
| City | BAR HARBOR | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04609 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2072669898 | 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 | $34,608 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $43,643 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,532 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,890 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $20,964 | CurrentTaxYearAmt |
| Total | $135,637 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $70,068 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $58,644 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $90,859 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $93,474 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $94,942 | CurrentTaxYearAmt |
| Total | $407,987 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $104,676 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $102,287 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $103,391 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,364 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $115,906 | CurrentTaxYearAmt |
| Total | $543,624 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,362 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,255 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $389 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $167 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,661 | CurrentTaxYearAmt |
| Total | $6,834 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,362 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,255 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $389 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $167 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,661 | CurrentTaxYearAmt |
| Total | $6,834 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $536,790 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9 | CurrentTaxYearAmt |
| Total | $104 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $71 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9 | CurrentTaxYearAmt |
| Total | $104 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,523 | CurrentTaxYearMinus4YearsAmt |
| Total | $4,523 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $109,203 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $102,358 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $103,400 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $117,375 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $115,915 | CurrentTaxYearAmt |
| Total | $548,251 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97910 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96660 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III, LINE 12 | FormAndLineReferenceDesc |
| Explanation | 4,523 | ExplanationTxt |
Schedule B IRS990ScheduleB
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 | TRANSPORTATION REVENUE 4,470 AFTERCARE REVENUE 1,425 LUNCH WAGON REVENUE 631 OTHER INCOME 150 TOTAL 6,676 |
| FORM 990-EZ, PART I, LINE 16 | EXPENSES ADVERTISING 1,756 OFFICE SUPPLIES 297 INSURANCE 1,888 WORKERS COMP 943 MISCELLANEOUS 374 COMPUTER/HARDWARE/SOFTWAR 618 DUES/SUBSCRIPTIONS 45 LICENSES / FEES 60 LUNCH WAGON SUPPLIES 402 PROGRAM SUPPLIES 1,335 CREDIT CARD PROCESSING FE 2,317 BANK FEES 14 TRANSPORTATION EXPENSE 854 TOTAL 10,903 |
| FORM 990-EZ, PART II, LINE 24 | ACCOUNTS RECEIVABLE 934 5,429 TOTAL 934 5,429 |
| FORM 990-EZ, PART II, LINE 26 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 13,408 21,027 |
| 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 | 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. |
| 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. |