LEWISTON COUNCIL ON THE ARTS INC: Form 990EZ, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- LEWISTON COUNCIL ON THE ARTS INC (EIN 23-7360033)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-04
- IRS object ID
- 201503089349200105
- Schema version
- 2014v5.0
- 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 | 2015-11-04T06:01:03-08:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
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 | 2014-01-01 | 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 | ELIZABETH KOVACS | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2015-11-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CYNTHIA L SPIZZIRRI | PreparerPersonNm |
| PTIN | P00840292 | PTIN |
| Phone | 7162988000 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | 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 | $165,152 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $104,051 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $51,663 | ProgramServiceRevenueAmt |
| Membership Dues | $3,505 | MembershipDuesAmt |
| Investment Income | $1,144 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gaming Gross Income | $356 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $356 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $4,405 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,237 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $2,168 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $28 | OtherRevenueTotalAmt |
| Total Revenue | $162,915 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $94,152 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,250 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $2,872 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $59,605 | OtherExpensesTotalAmt |
| Total Expenses | $157,879 | TotalExpensesAmt |
| Excess Or Deficit For Year | $5,036 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $87,496 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $92,532 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,925 | BOYAmt |
| EOY | $81,462 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,537 | BOYAmt |
| EOY | $14,441 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,013 | BOYAmt |
| EOY | $4,859 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $94,475 | BOYAmt |
| EOY | $100,762 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,979 | BOYAmt |
| EOY | $8,230 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,496 | BOYAmt |
| EOY | $92,532 | 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 |
| Grants And Allocations | $128,319 | GrantsAndAllocationsAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $128,319 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| IRENE RYKASZEWSKI | ||
| Executive Direc | 30.00 | $33,567 |
| CARRIE VELTRI | ||
| Vice President | 1.00 | $0 |
| KATHLEEN GODWIN | ||
| Treasurer | 1.00 | $0 |
| SHERI JACKSON | ||
| Director | 1.00 | $0 |
| THOMAS ASKLAR | ||
| Director | 1.00 | $0 |
| ELIZABETH KOVACS | ||
| President | 1.00 | $0 |
| PATRICIA MCDONALD | ||
| Director | 1.00 | $0 |
| DALE WILLIAMSON | ||
| Director | 1.00 | $0 |
| ELIZABETH DAVIS | ||
| Director | 1.00 | $0 |
| CLAUDIA MARASCO | ||
| Director | 1.00 | $0 |
| GENE KULBAGO | ||
| Secretary | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| 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 | EXECUTIVE DIRECTOR | 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 |
| Form720 Filed | false | Form720FiledInd |
| 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 |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| 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 | $111,815 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $114,407 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $128,536 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $99,352 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $107,556 | CurrentTaxYearAmt |
| Total | $561,666 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $50,135 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,137 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $55,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,330 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $57,549 | CurrentTaxYearAmt |
| Total | $268,151 | 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 | $161,950 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $169,544 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $183,536 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $149,682 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $165,105 | CurrentTaxYearAmt |
| Total | $829,817 | 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 | $829,817 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19 | CurrentTaxYearAmt |
| Total | $162 | 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 | $39 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $37 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19 | CurrentTaxYearAmt |
| Total | $162 | 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) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,050 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $82 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $28 | CurrentTaxYearAmt |
| Total | $1,160 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $161,989 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $169,581 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $184,633 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $149,784 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $165,152 | CurrentTaxYearAmt |
| Total | $831,139 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99840 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99790 | PublicSupportPY509Pct |
| Investment Income CY | 0.00020 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00030 | 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 (32 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Revenue.1 | MISCELLANEOUS $28 |
| Other Expenses.1002 | Office Expenses $1546 |
| Other Expenses.1005 | Travel $3 |
| Other Expenses.1008 | Interest $1 |
| Other Expenses.1009 | Depreciation $2045 |
| Other Expenses.1012 | Insurance $5495 |
| Other Expenses.1 | PRODUCTION COSTS-ARTFEST & CW $13057 |
| Other Expenses.2 | ARTIST STIPENDS $11200 |
| Other Expenses.3 | ADVERTISING & PROMO $11049 |
| Other Expenses.4 | PRODUCTION COSTS - OTHER $4627 |
| Other Expenses.5 | TELEPHONE $2010 |
| Other Expenses.6 | UTILITIES $1986 |
| Other Expenses.8 | MEETING EXPENSES $1675 |
| Other Expenses.9 | FUNDRAISING SUPPLIES $1553 |
| Other Expenses.11 | REFUNDS - PROGRAM SERVICES $600 |
| Other Expenses.12 | REPAIRS & MAINTENANCE $544 |
| Other Expenses.13 | SUBSCRIPTIONS $466 |
| Other Expenses.14 | MEMBERSHIPS $405 |
| Other Expenses.15 | VOLUNTEER DEVELOPMENT $324 |
| Other Expenses.16 | PENALTIES $270 |
| Other Expenses.17 | RENT EXPENSE - LEWIS ARTS CAFE $250 |
| Other Expenses.18 | COMPUTER & INTERNET EXPENSE $207 |
| Other Expenses.19 | MEALS AND ENTERTAINMENT $114 |
| Other Expenses.20 | FILING FEES $75 |
| Other Expenses.21 | GIFTS $46 |
| Other Expenses.22 | SALES TAX $43 |
| Other Expenses.23 | BANK CHARGES $14 |
| Other Assets.1003 | Machinery and Equipment - Beginning $1013 Machinery and Equipment - Ending $2564 |
| Other Assets.1004 | Miscellaneous - Beginning $1500 Miscellaneous - Ending $1500 |
| Other Assets.1010 | Inventories - Beginning $500 Inventories - Ending $795 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $647 Accounts Payable and Accrued Expenses - Ending $663 |
| Total Liabilities.1 | - Beginning $0 - Ending $0 |