JEFFERSON PERFORMING ARTS SOCIETY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- JEFFERSON PERFORMING ARTS SOCIETY (EIN 72-0861706)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-04-29
- IRS object ID
- 202621199349302202
- 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 | 2026-04-29T15:11:07-04:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 821276091 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Corcoran & Bernard CPAs LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 132 N Telemachus Street | AddressLine1Txt |
| City | New Orleans | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70119 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 720861706 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFERSON PERFORMING ARTS SOCIETY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ROBERT DEVINEY | InCareOfNm |
| Business Name Control | JEFF | BusinessNameControlTxt |
| Phone | 5048852000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6400 AIRLINE DRIVE | AddressLine1Txt |
| City | METAIRIE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70003 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT DEVINEY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5048852000 | PhoneNum |
| Signature | 2026-04-15 | 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 | AMY CORCORAN | PreparerPersonNm |
| PTIN | P01078383 | PTIN |
| Phone | 5043721504 | PhoneNum |
| Preparation | 2026-04-29 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFERSON PERFORMING ARTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT DEVINEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6400 AIRLINE DRIVE | AddressLine1Txt |
| City | METAIRIE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,815,815 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.JPAS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATIONS 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 THE PERFORMERS IN VARIOUS ARTISTIC ENDEAVORS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 36 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $775,567 | PYContributionsGrantsAmt |
| CY Contributions Grants | $674,643 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,086,136 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,035,852 | CYProgramServiceRevenueAmt |
| PY Investment Income | $147,933 | PYInvestmentIncomeAmt |
| CY Investment Income | $28,738 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$20,807 | PYOtherRevenueAmt |
| CY Other Revenue | $990,528 | CYOtherRevenueAmt |
| PY Total Revenue | $2,988,829 | PYTotalRevenueAmt |
| CY Total Revenue | $3,729,761 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,080,274 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,112,153 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $104,803 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,238,751 | PYOtherExpensesAmt |
| CY Other Expenses | $2,496,654 | CYOtherExpensesAmt |
| PY Total Expenses | $3,319,025 | PYTotalExpensesAmt |
| CY Total Expenses | $3,608,807 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$330,196 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $120,954 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,447,330 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,522,301 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $933,021 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $860,125 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $514,309 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $662,176 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ORGANIZATIONS 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 THE PERFORMERS IN VARIOUS ARTISTIC ENDEAVORS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,795,552 | ExpenseAmt |
| Revenue | $3,026,380 | RevenueAmt |
| Desc | 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 AND 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. | Desc |
| Total Program Service Expenses | $2,795,552 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 149 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 36 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT DEVINEY | PersonNm |
| Phone | 5048852000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6400 AIRLINE DRIVE | AddressLine1Txt |
| City | METAIRIE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70003 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| DENNIS ASSAF | ||||||||
| ARTISTIC DIRECTOR | 40.00 | 0.00 | Yes (X) | $180,159 | $0 | $0 | ||
| ROBERT DEVINEY | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | 0.00 | $128,228 | $0 | $10,555 | Yes (X) | ||
| KEVIN C COX | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | 0.00 | $49,848 | $0 | $4,245 | Yes (X) | ||
| DARREL BEERBOHM | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| MARY VIRGINIA CRAWFORD | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| ROBBIN B HARDEE | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| SANDRA THOMPSON HERMAN | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| CHE R JONES | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| MARK WAIDE FRANCIS | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| WAYNE GONSULIN | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| RENEE SISUNG | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| KACY WAINWRIGHT | ||||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| DAVID L HAYDEL JR | ||||||||
| PRESIDENT | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| MELISSA P CRUSE | ||||||||
| SECRETARY | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| FREDDIE LANDRY | ||||||||
| PARLIAMENTARIAN | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| STEPHEN I DWYER | ||||||||
| VICE PRESIDENT | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $358,235 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $14,800 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $507,895 | GovernmentGrantsAmt |
| All Other Contributions | $166,748 | AllOtherContributionsAmt |
| Total Contributions | $674,643 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONCERTS & PERFORMANCE | 711190 | $1,949,504 | $1,949,504 |
| YOUTH PRODUCTION FEES | 711190 | $86,348 | $86,348 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,035,852 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,853 | TotalRevenueColumnAmt |
| Exclusion | $8,853 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $105,939 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $86,054 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,885 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,885 | TotalRevenueColumnAmt |
| Exclusion | $19,885 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TAX CREDIT REVENUE | 900099 | $568,649 | $568,649 |
| AUTO RENTAL TAX CONTRIB | 711190 | $421,879 | $421,879 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $990,528 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,729,761 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,026,380 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $28,738 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $440,752 | TotalAmt |
| Program Services | $188,575 | ProgramServicesAmt |
| Management And General | $225,102 | ManagementAndGeneralAmt |
| Fundraising | $27,075 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $567,549 | TotalAmt |
| Program Services | $337,763 | ProgramServicesAmt |
| Management And General | $214,544 | ManagementAndGeneralAmt |
| Fundraising | $15,242 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,391 | TotalAmt |
| Program Services | $13,733 | ProgramServicesAmt |
| Management And General | $9,659 | ManagementAndGeneralAmt |
| Fundraising | $999 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,461 | TotalAmt |
| Program Services | $47,289 | ProgramServicesAmt |
| Management And General | $30,038 | ManagementAndGeneralAmt |
| Fundraising | $2,134 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,406 | TotalAmt |
| Management And General | $41,406 | ManagementAndGeneralAmt |
| Fundraising | $30,000 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $787,756 | TotalAmt |
| Program Services | $676,887 | ProgramServicesAmt |
| Management And General | $99,631 | ManagementAndGeneralAmt |
| Fundraising | $11,238 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $688,878 | TotalAmt |
| Program Services | $688,878 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $517,695 | TotalAmt |
| Program Services | $517,695 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,512 | TotalAmt |
| Management And General | $2,512 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,497 | TotalAmt |
| Program Services | $1,497 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PRODUCTION MATERIALS | $215,739 | $175,093 | $40,646 | |
| OPERATIONS EXPENSE | $89,080 | $51,955 | $21,660 | $15,465 |
| MISCELLANEOUS | $28,295 | $23,343 | $2,302 | $2,650 |
| CREDIT CARD FEES | $37,369 | $37,369 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,427 | TotalAmt |
| Program Services | $35,475 | ProgramServicesAmt |
| Management And General | $20,952 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,608,807 | TotalAmt |
| Program Services | $2,795,552 | ProgramServicesAmt |
| Management And General | $708,452 | ManagementAndGeneralAmt |
| Fundraising | $104,803 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $371,392 | BOYAmt |
| EOY | $150,905 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $508,815 | BOYAmt |
| EOY | $850,568 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,821 | BOYAmt |
| EOY | $75,889 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $347,700 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $333,798 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,399 | BOYAmt |
| EOY | $13,902 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $449,455 | BOYAmt |
| EOY | $398,271 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,448 | BOYAmt |
| EOY | $32,766 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,447,330 | BOYAmt |
| EOY | $1,522,301 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $551,583 | BOYAmt |
| EOY | $463,492 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,147 | BOYAmt |
| EOY | $361,609 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,333 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,958 | BOYAmt |
| EOY | $35,024 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $933,021 | BOYAmt |
| EOY | $860,125 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $352,158 | BOYAmt |
| EOY | $461,079 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $162,151 | BOYAmt |
| EOY | $201,097 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $514,309 | BOYAmt |
| EOY | $662,176 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,447,330 | BOYAmt |
| EOY | $1,522,301 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $120,954 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $26,913 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 | $869,220 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,631,192 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $841,687 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $775,567 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $674,643 | CurrentTaxYearAmt |
| Total | $4,792,309 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $374,313 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $620,321 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,590,008 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,807,498 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,035,852 | CurrentTaxYearAmt |
| Total | $6,427,992 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $55 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $461,355 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$20,807 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $568,649 | CurrentTaxYearAmt |
| Total | $1,009,252 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $158,071 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $357,704 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,378 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $278,638 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $421,879 | CurrentTaxYearAmt |
| Total | $1,266,670 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $131,650 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $176,150 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $255,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $268,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $250,250 | CurrentTaxYearAmt |
| Total | $1,082,050 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,533,309 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,785,367 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,198,928 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,109,396 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,951,273 | CurrentTaxYearAmt |
| Total | $14,578,273 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $10,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,250 | CurrentTaxYearAmt |
| Total | $38,750 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,250 | CurrentTaxYearAmt |
| Total | $38,750 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $14,539,523 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,103 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,258 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,277 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,266 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,853 | CurrentTaxYearAmt |
| Total | $34,757 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,103 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,258 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,277 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,266 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,853 | CurrentTaxYearAmt |
| Total | $34,757 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,538,412 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,790,625 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,206,205 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,117,662 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,960,126 | CurrentTaxYearAmt |
| Total | $14,613,030 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99500 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99650 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | 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 D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $449,455 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $54,755 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $105,939 | OtherExpendituresAmt |
| End Year Balance | $398,271 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $406,441 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $43,014 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $449,455 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $343,227 | BeginningYearBalanceAmt |
| Contributions | $25,172 | ContributionsAmt |
| Investment Earnings Or Losses | $38,042 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $406,441 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $343,261 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,375 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $1,409 | AdministrativeExpensesAmt |
| End Year Balance | $343,227 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $302,619 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $60,771 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $19,090 | OtherExpendituresAmt |
| Administrative Expenses | $1,039 | AdministrativeExpensesAmt |
| End Year Balance | $343,261 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.56000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.44000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $85,878 | OtherCostOrOtherBasisAmt |
| Depreciation | $76,055 | DepreciationAmt |
| Book Value | $9,823 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $261,822 | OtherCostOrOtherBasisAmt |
| Depreciation | $257,743 | DepreciationAmt |
| Book Value | $4,079 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,902 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| MUTUAL FUND INVESTMENTS- GNOF | $222,174 | F |
| BENEFICIAL INTEREST IN ASSETS | $176,097 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $398,271 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $35,024 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $35,024 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,006,924 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $26,913 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $250,250 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $277,163 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,729,761 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $3,729,761 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,859,057 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $250,250 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $250,250 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,608,807 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $3,608,807 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4-Intended uses of endowment funds | THE PURPOSE OF THE ENDOWMENT IS TO PROVIDE A PERPETUAL SOURCE OF MONEY TO ASSURE THE FUTURE GROWTH AND HEALTH OF JEFFERSON PERFORMING ARTS SOCIETY. |
| Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) | THE ORGANIZATION IS ORGANIZED AS LOUISIANA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION, AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO OUR EXEMPT PURPOSES. THE ORGANIZATION HAS DETERMINED THAT WE ARE NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAVE NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENNIS ASSAF | PersonNm |
| Title | ARTISTIC DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $170,000 | BaseCompensationFilingOrgAmt |
| Other Compensation Filing Org | $10,159 | OtherCompensationFilingOrgAmt |
| Total Compensation Filing Org | $180,159 | TotalCompensationFilingOrgAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Benefit information (Part I, line 1a) | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION MADE NON QUALIFIED PAYMENTS OF $10,159 TO ALLOW MR. ASSAF TO PURCHASE SUPPLEMENTAL HEALTH INSURANCE. THE PAYMENTS WERE GROSSED-UP SO THAT THE PAYMENTS NET OF EXPECTED TAXES WERE SUFFICIENT TO PAY THE INVOICES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | 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. |
| Conflict of interest policy compliance Part VI 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. |
| CEO executive director top management comp Part VI line 15a | ANNUALLY, A SALARY REVIEW IS CONDUCTED. THE BOARD REVIEWS SALARIES AS PART OF THE TOTAL BUDGET. THE PROPOSED SALARY IS 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 MONTHLY. |
| Other officer or key employee compensation Part VI line 15b | ANNUALLY, A SALARY REVIEW IS CONDUCTED. THE BOARD REVIEWS SALARIES AS PART OF THE TOTAL BUDGET. THE PROPOSED SALARY IS 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 MONTHLY. |
| Governing documents etc available to public Part VI 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. |
| List of other fees for services expenses Part IX line 11g | PROGRAM SERVICE:PERFORMANCE ARTISTS & MUSICAL THEATRE CONTRACTORS = $676,887MANAGEMENTOTHER CONTRACTORS = $ 99,631FUNDRAISINGGRANT APPLICATON FEE= $11,238 |
| General explanation attachment | THE ORGANIZATION OUTSOURCES ITS PAYROLL TO A PEO, CANAL HR. THEREFORE, THE W-2S FILED SHOW CANAL HR AS THE PAYOR. |