2016-11-14T15:57:12-06:00 2015-12-31 990 2015-01-01 454083198 BETHEL WOODS CENTER FOR THE ARTS INC BETH 8452952400 PO Box 222 Liberty NY 12754 ERIC FRANCES CFO 8452952400 2016-11-14 2015 2017-02-10 21:41:12Z DARLENE FEDUN PO Box 222 Liberty NY 12754 17134086 0 X HTTP://WWW.BETHELWOODSCENTER.ORG/ X 2011 NY TO OPERATE AND MAINTAIN A PERFORMING ARTS CENTER LOCATED IN SULLIVAN COUNTY, NY. 13 12 513 168 44677 -28457 4821173 5087341 11319665 11550542 0 402 449173 456359 16590011 17094644 43188 1768125 0 0 3782047 3957295 0 0 0 13165188 13247977 16990423 18973397 -400412 -1878753 25979516 24419558 1531746 1850541 24447770 22569017 X BETHEL WOODS CENTER FOR THE ARTS, INC.'S ("BWCA") PURPOSE IS TO OPERATE AND MAINTAIN A PERFORMING ARTS CENTER LOCATED IN SULLIVAN COUNTY, NEW YORK ON THE SITE OF THE HISTORIC 1969 WOODSTOCK FESTIVAL SITE. 0 0 16557929 1768125 11550944 THE BETHEL WOODS CENTER FOR THE ARTS IS LOCATED AT THE SITE OF THE 1969 WOODSTOCK FESTIVAL IN BETHEL, NY. THE CENTER IS COMMITTED TO INSPIRING EXPRESSION, CREATIVITY AND INNOVATION THROUGH THE ARTS. THE CENTER OFFERS MULTIPLE STAGES FEATURING A DIVERSE SELECTION OF POPULAR AND CULTURALLY-RICH PERFORMANCES, AN AWARD-WINNING MUSEUM, AND EDUCATIONAL AND COMMUNITY PROGRAMS THAT PROVIDE MEANINGFUL EXPERIENCE IN THE ARTS, HISTORY AND CIVIC ENGAGEMENT. THE HEART OF THE CENTER IS THE PAVILION STAGE AMPHITHEATER THAT ACCOMODATES 15,000 PATRONS WHILE OFFERING UNIQUE BACKDROPS INCLUDING THE ORIGINAL FESTIVAL SITE AND THE MAJESTY OF THE SURROUNDING SULLIVAN COUNTY COUNTRYSIDE. IN THE PAST FEW YEARS, THE STAGE HAS FEATURED LEADING ARTISTS FROM ROCK TO CLASSICAL, AND COUNTRY TO JAZZ, INCLUDING HEADLINERS LIKE JIMMY BUFFET, SANTANA, ZAC BROWN, KID ROCK, TONY BENNETT AND MANY MORE. STAGE ALSO RANKED #29 IN WORLDWIDE AMPHITHEATER VENUES IN THE POLLSTAR TOP 100 OF 2014.PROGRAMMATIC REVENUE REPORTED IN PART III INCLUDES ALL TICKET SALES AND MEMBERSHIP DUE REVENUE (INCLUSIVE OF AMOUNTS REPORTED AS MEMBERSHIP CONTRIBUTIONS IN PART VIII, LINE 1(B)). 16557929 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 X 113 0 1 513 1 1 1 0 0 0 0 1 1 0 0 0 0 X 13 12 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DE NY X ERIC FRANCES 8452952400 PO BOX 222 LIBERTY NY 12754 ALAN GERRY BOARD CHAIRMAN 1.00 X X 0 0 0 STUART SALENGER TRUSTEE 1.00 X 0 0 0 PAUL B GUENTHER SECRETARY 1.00 X X 0 0 0 DARLENE FEDUN CEO 40.00 X X 275452 0 37324 KATHY FROMMER TRUSTEE 1.00 X 0 0 0 JEFFREY GERSON TRUSTEE 1.00 X 0 0 0 RONALD GREENBERG TRUSTEE 1.00 X 0 0 0 DW PORTO TRUSTEE 1.00 X 0 0 0 KEITH G SUEHNHOLZ VICE CHAIRMAN 1.00 X X 0 0 0 MIKE WATKINS TRUSTEE 1.00 X 0 0 0 NICK LAHOWCHIC TRUSTEE 1.00 X 0 0 0 STEVE MARTON TRUSTEE 1.00 X 0 0 0 ARI STRAUS TRUSTEE 1.00 X 0 0 0 ERIC FRANCES CFO 40.00 X 267625 0 21854 JOHN FARKAS CHIEF DEVELOPMENT OFFICER 40.00 X 220011 0 28556 GREG LOTORTO GROUNDS MANAGER 40.00 X 119603 0 11256 ALFRED D'AURIA FACILITIES MANAGER 40.00 X 118855 0 6477 1001546 0 105467 5 0 1 0 DELSENERSLATER ENTERPRISES LTD 220 WEST 42ND ST 11TH FLOOR NEW YORK NY 10036 PROMOTIONAL SERVICES 3787274 AMBER JEAN PRODUCTIONS INC 1990 SOUTH BUNDY DRIVE SUITE 200 LOS ANGELES CA 90025 TALENT 699500 HOME GROWN MUSIC INC 101 GARDNER PARK PEACHTREE CITY GA 30269 TALENT 500577 LIVE NATION 9348 CIVIC CENTER DRIVE BEVERLY HILLS CA 90210 PROMOTIONAL SERVICES 440000 OVATIONS FOOD SERVICES LP 18228 US HIGHWAY 41 NORTH LUTZ FL 33549 CATERING 250184 8 X 666466 133986 3750000 536889 26638 5087341 TICKET SALES 900099 10536883 10536883 MEMBERSHIP DUES 900099 1013659 1013659 11550542 402 402 351666 43242 308424 49743 0 49743 49743 1435 48308 40004 133986 39442 562 562 CELL-TOWER LAND LEASE RENTAL 900099 41000 41000 MISCELLANEOUS INCOME 900099 13388 13388 54388 17094644 11550944 44677 411682 1768125 1768125 543077 543077 2672380 2117784 554596 172439 126124 46315 466055 337085 128970 103344 34002 69342 127768 127768 17874 17874 34537 34537 847228 841034 6194 141125 59482 81643 15283 5783 9500 800422 387356 413066 84065 64860 19205 8190 1982 6208 1040617 1040617 131161 131161 DIRECT TALENT EXPENSES 5737003 5737003 PRODUCTION AND EVENT EX 3188326 3188326 DEVELOPMENT EXPENSE 381673 381673 REPAIRS AND MAINTENANCE 273363 242194 31169 419342 224499 194843 18973397 16557929 2415468 0 2050159 2483019 0 0 0 0 34173 105325 0 0 0 0 0 0 0 0 20032 46666 29131912 7347364 22517931 21784548 0 0 0 0 0 0 0 0 1357221 0 25979516 24419558 788505 866977 0 0 743241 983564 0 0 0 0 0 0 0 0 0 0 0 0 1531746 1850541 X 24447770 22569017 0 0 0 0 24447770 22569017 25979516 24419558 -1878753 0 X 0 1 X 1 0 X 3884900 5253545 4821173 5087341 19046959 7608035 10171732 11319665 11550542 40649974 11492935 15425277 16140838 16637883 59696933 0 0 0 59696933 297530 376699 294024 357134 1325387 297530 376699 294024 357134 1325387 102905 84411 107353 94392 389061 11893370 15886387 16542215 17089409 61411381 X Schedule A, Part III, Line 12, Explanation of Other Income: CELL TOWER LAND LEASE RENTAL - 2012 Amount: $ 57,659. 2013 Amount: $ 44,251. 2014 Amount: $ 39,000. 2015 Amount: $ 41,000. REIMBURSEMENTS - 2012 Amount: $ 20,986. 2013 Amount: $ 5,076. 2014 Amount: $ 12,541. SPECIAL EVENT TICKETS - 2012 Amount: $ 13,000. 2013 Amount: $ 23,143. 2014 Amount: $ 22,400. 2015 Amount: $ 40,004. ATM FEES - 2012 Amount: $ 10,615. 2013 Amount: $ 11,941. 2014 Amount: $ 11,227. 2015 Amount: $ 11,058. MISCELLANEOUS INCOME - 2012 Amount: $ 645. 2014 Amount: $ 22,185. 2015 Amount: $ 2,330. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3711022 3711022 19917719 3551709 16366010 553402 154868 398534 2987291 2206075 781216 1962478 1434712 527766 21784548 X 18245812 597405 1438931 2036336 16209476 885168 885168 17094644 18680714 597405 1767150 2364555 16316159 2657238 2657238 18973397 Part X, Line 2: THE CENTER FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. THE CENTER IS EXEMPT FROM INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE CENTER HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE YEARS ENDING DECEMBER 31, 2012, 2013, 2014, AND 2015 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. THE CENTER HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. Part XI, Line 2d - Other Adjustments: REVENUE OF RELATED PARTY, THE MUSEUM AT BETHEL WOODS, CONSOLIDATED INTO THE AUDITED FINANCIAL STATEMENTS 1,438,931. Part XI, Line 4b - Other Adjustments: INTERCOMPANY ELIMINATIONS (CONTRIBUTED SERVICES) 924,610. SPECIAL EVENT EXPENSES RECLASSED TO FORM 990, PART VIII -39,442. Part XII, Line 2d - Other Adjustments: EXPENSES OF RELATED PARTY, THE MUSEUM AT BETHEL WOODS, CONSOLIDATED INTO THE AUDITED FINANCIAL STATEMENTS 1,727,708. SPECIAL EVENT EXPENSES RECLASSED TO FORM 990, PART III 39,442. Part XII, Line 4b - Other Adjustments: INTERCOMPANY ELIMINATIONS (CONTRIBUTED SERVICES) 924,610. FORGIVENESS OF INTERCOMPANY BALANCE 1,732,628. WINE PAIRING 132509 100324 32185 5915 10500 8550 6900 MOTOR CLUB 21650 21650 1 19831 12012 7819 2190 2638 2749 173990 133986 40004 8105 13138 8550 9649 39442 562 1 CAMP SOUTHERN GROUND 1888 EMERY ST STE 111 ATLANTA GA 30318 273082862 501(C)(3) 15317 GENERAL SUPPORT THE SKYNYRD FOUNDATION 16830 VENTURA BL 501 ENCINO CA 91436 272761116 501(C)(3) 8775 GENERAL SUPPORT THE MUSEUM AT BETHEL WOODS PO BOX 222 LIBERTY NY 12754 262778926 501(C)(3) 1732628 GENERAL SUPPORT 3 Part I, Line 2: THE CENTER DOES NOT ORDINARILY PROVIDE GRANTS TO OTHER ORGANIZATIONS; HOWEVER, IT IS NOT UNUSUAL FOR ARTISTS PERFORMING AT THE CENTER TO HAVE THEIR OWN CHARITABLE ORGANIZATIONS. AS PART OF THE CONTRACTUAL AGREEMENT BETWEEN THE ARTIST AND THE CENTER, A PORTION OF THE EVENT TICKET PRICE (AS DETERMINED BY THE ARTIST) WILL BE REMITTED TO A SECTION 501(C)(3) CHARITY OF THE ARTIST'S CHOICE. THE CENTER MAY ALSO MAKE SMALL DONATIONS TO LOCAL ORGANIZATIONS (THAT SUPPORT THE SULLIVAN COUNTY COMMUNITY). THESE SMALL GRANTS ARE DETERMINED BY EITHER THE CEO OR THE CFO. IN THE CASE OF THE MUSEUM AT BETHEL WOODS, A RELATED ORGANIZATION, THIS GRANT REPRESENTS EXPENSES PAID ON THE MUSEUM'S BEHALF. X X 0 0 0 0 0 0 0 1 0 DARLENE FEDUN CEO 195452 0 80000 0 0 0 13250 0 24074 0 312776 0 0 0 ERIC FRANCES CFO 187625 0 80000 0 0 0 12867 0 8987 0 289479 0 0 0 JOHN FARKAS CHIEF DEVELOPMENT OFFICER 220011 0 0 0 0 0 11327 0 17229 0 248567 0 0 0 Part I, Line 7 SEVERAL INDIVIDUALS REPORTED ON THE FORM 990, SCHEDULE J RECEIVED BONUSES IN CALENDAR YEAR 2015. THESE AMOUNTS HAVE BEEN REPORTED IN SCHEDULE J, PART II, COLUMN (B)(II). ALL BONUSES WERE PERFORMANCE BASED. NO INDIVIDUAL THAT RECEIVED A BONUS HAD ANY INPUT INTO EITHER AWARDING THE BONUS OR DETERMINING THE SIZE OF THE BONUS. X 3 26638 Stock FMV 0 0 0 0 Part I, Column (b): THIS ENTRY REFLECTS THE NUMBER OF CONTRIBUTIONS Form 990, Part V, Line 2A: THE CENTER DOES NOT ISSUE ANY W-2'S TO ITS EMPLOYEES; ALL PAYROLL IS PAID OUT OF THE BETHEL PERFORMING ARTS CENTER, LLC (BPAC), A 100% OWNED SUBSIDIARY (DEEMED A DISREGARDED ENTITY FOR FEDERAL TAX PURPOSES AND DISCLOSED ON SCHEDULE R, PART I). RATHER THAN CREATE THE IMPRESSION THAT THE CENTER HAS NO EMPLOYEES (SINCE THE W-2'S ARE NOT ISSUED UNDER THIS EIN#), THE CENTER IS REPORTING THE EMPLOYEES AS DISCLOSED ON THE BPAC FORM W-3. Form 990, Part VI, Section A, line 2 BOARD CHAIRMAN, ALAN GERRY, HAS A BUSINESS RELATIONSHIP WITH BOARD OF DIRECTORS MEMBER, KEITH G. SUEHNHOLZ. Form 990, Part VI, Section B, line 11 THE CENTER'S FORM 990 IS PREPARED BY THE CENTER'S FINANCIAL DEPARTMENT. UPON COMPLETION, A COPY OF THE 990 IS PROVIDED TO MANAGEMENT AND EACH MEMBER OF THE CENTER'S FINANCE AND AUDIT COMMITTEE FOR REVIEW AND COMMENT PRIOR TO ITS FILING WITH THE INTERNAL REVNEUE SERVICE. Form 990, Part VI, Section B, line 12c BWCA HAS ADOPTED A FORMAL CONFLICTS OF INTEREST POLICY AND REQUIRES ALL BOARD MEMBERS AND OFFICERS TO ANNUALLY COMPLY WITH THE TERMS OF THE POLICY. PERIODIC REVIEWS ARE CONDUCTED TO ENSURE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ANNUALLY, OFFICERS AND DIRECTORS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND SUBMIT A SIGNED DOCUMENT INDICATING THEY HAVE DONE SO AND THAT THEY ARE IN COMPLIANCE WITH THE POLICY. TO THE EXTENT THAT ANY CONFLICTS EXIST, THEY ARE IMMEDIATELY INVESTIGATED AND RESOLVED. Form 990, Part VI, Section B, line 15 BETHEL WOODS CENTER FOR THE ARTS UNDERTAKES A THOROUGH PROCESS TO DETERMINE THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL, CEO, DARLENE FEDUN, AS WELL AS OTHER COMPENSATED OFFICERS AND KEY EMPLOYESS. THE CENTER HAS ESTABLISHED A COMPENSATION COMMITTEE COMPRISED OF INDEPENDENT MEMBERS (WHO ARE NOT COMPENSATED) TO DETERMINE EXECUTIVE COMPENSATION. THE COMMITTEE UTILIZES VARIOUS FACTORS TO SET COMPENSATION INCLUDING MARKET DATA, GEOGRAPHICAL COMPARISONS, LIKE-SIZED ORGANIZATIONS, AND COST OF LIVING ADJUSTMENTS. Form 990, Part VI, Section C, line 19 BWCA MAKES ITS ANNUAL FORM 990 AVAILABLE TO THE PUBLIC AT ITS MAIN PLACE OF BUSINESS; IT IS ALSO AVAILABLE ON THE INTERNET AT WWW.GUIDESTAR.ORG. BWCA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND AT MANAGEMENT'S DISCRETION. Form 990, Part VIII - Excluded Contributions: AMOUNT TOTAL 133,986 THE BETHEL PERFORMING ARTS CENTER LLC PO BOX 222 LIBERTY NY 12754 141828018 ARTS AND ENTERTAINMENT NY 0 0 BWCA GERRY FOUNDATION INC ONE CABLEVISION CENTER LIBERTY NY 12754 141798234 GRANTMAKING DE 501(c)(3) PF N/A 0 THE MUSEUM AT BETHEL WOODS PO BOX 222 LIBERTY NY 12754 262778926 MUSEUM NY 501(c)(3) Line 9 BWCA 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 GERRY FOUNDATION INC C 1750000 FMV GERRY FOUNDATION INC N 440265 FMV THE MUSEUM AT BETHEL WOODS O 650775 FMV THE MUSEUM AT BETHEL WOODS R 234392 FMV THE MUSEUM AT BETHEL WOODS B 1732628 FMV