LEWISTON COUNCIL ON THE ARTS INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LEWISTON COUNCIL ON THE ARTS INC (EIN 23-7360033)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-13
- IRS object ID
- 202523179349201667
- Schema version
- 2024v5.2
- 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 | 2025-11-13T07:11:02-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 | 2024-01-01 | 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 | DANIEL MONTANTE | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 7167540166 | PhoneNum |
| Signature | 2025-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.artcouncil.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $177,543 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $95,536 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $70,050 | ProgramServiceRevenueAmt |
| Investment Income | $7,580 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gaming Gross Income | $24 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $24 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $4,353 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $3,790 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $563 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $173,753 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $95,036 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,200 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $9,034 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $69,621 | OtherExpensesTotalAmt |
| Total Expenses | $174,891 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$1,138 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $165,250 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $164,112 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161,380 | BOYAmt |
| EOY | $159,577 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,648 | BOYAmt |
| EOY | $1,175 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,736 | BOYAmt |
| EOY | $3,788 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,764 | BOYAmt |
| EOY | $164,540 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $514 | BOYAmt |
| EOY | $428 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,250 | BOYAmt |
| EOY | $164,112 | 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 | $174,891 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $174,891 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| MARIA FORTUNA DEAN | ||
| Executive Direc | 30.00 | $69,000 |
| CHELSEA SEARS | ||
| President | 1.00 | $0 |
| MARIAN GRANFIELD | ||
| Director | 1.00 | $0 |
| GENE KULBAGO | ||
| Director | 1.00 | $0 |
| CHAD FIFER | ||
| Director | 0 | $0 |
| DANIEL MONTANTE | ||
| Treasurer | 1.00 | $0 |
| ANNA FONTANA | ||
| Director | 1.00 | $0 |
| IRENE RYKOSZEWSKI | ||
| Secretary | 1.00 | $0 |
| PAUL CASSERI | ||
| Director | 1.00 | $0 |
| MATTHEW FELDMAN | ||
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $101,793 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $121,602 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $94,665 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $100,901 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $95,536 | CurrentTaxYearAmt |
| Total | $514,497 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $101,793 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $121,602 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $94,665 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $100,901 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $95,536 | CurrentTaxYearAmt |
| Total | $514,497 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $514,497 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $7 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $5,664 | CurrentTaxYearAmt |
| Total | $5,693 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $1,916 | CurrentTaxYearAmt |
| Total | $1,916 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $522,106 | TotalSupportAmt |
| Public Support CY170 | 0.98540 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99990 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $7469 |
| Other Expenses.1002 | Office Expenses $7743 |
| Other Expenses.1009 | Depreciation $1175 |
| Other Expenses.1012 | Insurance $6594 |
| Other Expenses.1 | ARTISTIC FEES $25785 |
| Other Expenses.2 | PRODUCTION COSTS- ARTFEST & CW $18717 |
| Other Expenses.5 | TELEPHONE $1616 |
| Other Expenses.6 | MEETING EXPENSES $522 |
| Other Assets.1002 | Furniture and Fixtures - Beginning $0 Furniture and Fixtures - Ending $1041 |
| Other Assets.1003 | Machinery and Equipment - Beginning $1128 Machinery and Equipment - Ending $1139 |
| 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 $514 Accounts Payable and Accrued Expenses - Ending $428 |