2024-05-06T11:38:55-07:00 2023-09-30 591498723 DIVINE BLALOCK MARTIN & SELLARI LLC 580 VILLAGE BLVD SUITE 110 WEST PALM BEACH FL 33409 990 2022-10-01 650032803 Old School Square Center for the Arts Inc OLDS 5612437922 455 NE 5th Avenue D442 Delray Beach FL 33483 Patty Jones Chairman 2024-05-06 true Patty Jones 999009999 true Dustan Brown CPA P01520825 5616861110 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Patty Jones 455 NE 5th Avenue D442 Delray Beach FL 33483 134698 false X oldschool.org X 1988 FL OLD SCHOOL SQUARES MISSION IS TO BE THE COMMUNITYS CULTURAL CENTER AND GATHERING PLACE FOR ENRICHING THE LIVES OF ALL PEOPLE BY PROVIDING A TOTAL ARTS EXPERIENCE THROUGH VISUAL AND PERFORMING ARTS, EDUCATION, AND ENTERTAINMENT, WHILE PRESERVING OUR NATIONAL HISTORIC SITE. 15 15 0 25 46 550656 131948 0 58306 2400 46745 -2354 655707 131994 0 0 110636 3690 0 21588 515721 136786 626357 140476 29350 -8482 3127953 953073 250806 229597 2877147 723476 OLD SCHOOL SQUARES MISSION IS TO BE THE COMMUNITYS CULTURAL CENTER AND GATHERING PLACE FOR ENRICHING THE LIVES OF ALL PEOPLE BY PROVIDING A TOTAL ARTS EXPERIENCE THROUGH VISUAL AND PERFORMING ARTS, EDUCATION, AND ENTERTAINMENT, WHILE PRESERVING OUR NATIONAL HISTORIC SITE. false false 14599 DURING THE YEAR ENDED SEPTEMBER 30, 2023, OLD SCHOOL SQUARE HELD 2 OUTDOOR FUNDRAISING ACTIVITIES OLD SCHOOL SQUARE CREATIVE ARTS SCHOOL OFFERED BEGINNER THROUGH MASTER-LEVEL CLASSES IN THE CREATIVE ARTS, INCLUDING DRAWING, PAINTING, PHOTOGRAPHY, JEWELRY MAKING AND WRITING. HOWEVER, DURING THE YEAR ENDED SEPTEMBER 30, 2023, THE ORGANIZATION DID NOT HAVE ANY CLASSES HELD. DUE TO THE EVICTION FROM THE CORNELL ART MUSEUM THE ORGANIZATION COULD NOT HAVE ANY ACTIVITY DURING THE YEAR. 14599 true true false false false false false false false false true true false true true true false false false false false false false false false false false false false false false false false false false false false false true true false false false false false false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 15 15 false false false false true true false true true false false true true true true false false true true false FL X Patty Jones 5612437922 455 NE 5th Avenue Delray Beach FL 33483 X Patty Jones Chairman 2.00 0.00 X X 0 0 0 Deborah Dowd Vice Chairman 2.00 0.00 X X 0 0 0 Pati Maguire Secretary 2.00 0.00 X X 0 0 0 Frances Bourque Founder 1.00 0.00 X 0 0 0 James Chard Treasurer 2.00 0.00 X X 0 0 0 Bill Branning Member 1.00 0.00 X 0 0 0 Joe Gillie Member 1.00 0.00 X 0 0 0 Elisa Nail Member 1.00 0.00 X 0 0 0 Scott Porten Member 1.00 0.00 X 0 0 0 Noreen Payne Member 1.00 0.00 X 0 0 0 Jeff Perlman Member 1.00 0.00 X 0 0 0 Malik Ramelize Member 1.00 0.00 X 0 0 0 Cynthia Ridley Member 1.00 0.00 X 0 0 0 Greg Weiss Member 1.00 0.00 X 0 0 0 Paul Zacks Member 1.00 0.00 X 0 0 0 Robert Chapin E - President 1.00 0.00 X 0 0 0 0 false false false 0 11011 120937 50000 131948 Admissions 900099 Education Fees 900099 Events & Tours 900099 Other Fees 900099 0 2400 2400 0 0 0 0 0 0 350 2704 -2354 -2354 0 131994 46 0 0 0 0 0 0 824 824 0 310 310 2556 2556 0 32154 32154 18135 18135 0 0 0 7573 7573 2422 2422 4198 4198 14546 14546 0 0 0 0 415 415 11022 11022 0 0 10122 10122 Special Events 23541 1953 21588 Miscellaneous 5607 5607 Repairs & maintenance 2208 2208 Cost of Sale 1624 1624 3219 3219 140476 14599 104289 21588 552510 544939 0 0 0 0 0 0 0 0 124967 74837 2216708 50130 0 67079 70677 0 0 291656 287327 3127953 953073 17215 197 4191 229400 229400 250806 229597 X 2523298 370729 353849 352747 2877147 723476 3127953 953073 X -8482 -2145189 X false true X true false X 2114906 1482733 1769692 499586 132298 5999215 0 0 2114906 1482733 1769692 499586 132298 5999215 0 5999215 325447 110641 43710 479798 -9193 -9193 0 6469820 0.92730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28542 11524 17018 35919 35315 604 60506 27998 32508 50130 70677 Donated Artwork - Statues 70000 Investory 3488 Split interest agreement 213839 287327 EIDL Loan 229400 229400 X 131994 131994 131994 140476 140476 140476 Part X : FIN48 Footnote The Organization is exempt from income taxes under Section 501(c)(3) ofthe Internal Revenue Code of 1986 and has been classified as publicallysupported organizations that are not private foundations under Section509(a) of the Code. Income determined to be unrelated business taxableincome (UBTI) would be taxable, which consists of revenue from concession activities held at events.The Organization evaluates its uncertain tax positions in accordance with FASB ASC 740, Income Taxes, which states that management's determination of the taxable status of an entity, including its status as a tax-exempt entity, is a tax position subject to the standards required for accounting for uncertainty in income taxes. Management does not believe that the Organization has any significant uncertain tax positions that would be material to the financial statements. There are currently no open Federal or State tax years under audit. X 1 50000 FMV false false false Form 990, Part VI, Section A, Line 6 MEMBERSHIP: THERE MAY BE MEMBERS WHO ARE RECOGNIZED FOR THEIR CHARITABLECONTRIBUTIONS, BUT THESE SHALL BE CONSIDERED MEMBERS IN THAT THEY SHALLHAVE NO VOTING PRIVILEGES. A SELF-PERPETUATING BOARD OF DIRECTORS SHALLGOVERN THE CORPORATION. Form 990, Part VI, Section B, Line 11b Form 990 is emailed to each current board member for their review before the return is filed. Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST POLICY: THE BOARD AND KEY EMPLOYEES OF THEORGANIZATION DISCUSS THE CONFLICT OF INTEREST POLICY ANNUALY. NEW CONFLICTOF INTEREST STATEMENTS ARE SIGNED BY EACH BOARD MEMBER AND KEY EMPLOYEES.THE SIGNED DOCUMENTS ARE MAINTAINED BY THE SECRETARY AND ARE AVAILABLE FORINSPECTION UPON REQUEST BY THE GENERAL PUBLIC. Form 990, Part VI, Section B, Line 15a OFFICER AND KEY EMPLOYEE COMPENSATION POLICY: BOTH OFFICERS AND KEYEMPLOYEES COMPENSATION IS DETERMINED BY FIRST, A BUDGET REVIEW BY THEFINANCE COMMITTEE. THE FINANCE COMMITTEE MAKES ITS RECOMMENDATION TO THEEXECUTIVE COMMITTEE, WHICH IN TURN IS PRESENTED TO THE BOARD FOR FINALAPPROVAL. THE ORGANIZATION MAINTAINS A COMPENSATION ANALYSIS OF PERFORMANCEAND SALARY HISTORY AND HOW IT RELATES TO MARKET CONDITIONS. THE BOARDCOLLECTIVELY, IN QUORUM, VOTES TO ESTABLISH THE SALARIES FOR THE FOLLOWINGYEAR. Form 990, Part VI, Section B, Line 15b OFFICER AND KEY EMPLOYEE COMPENSATION POLICY: BOTH OFFICERS AND KEYEMPLOYEES COMPENSATION IS DETERMINED BY FIRST, A BUDGET REVIEW BY THEFINANCE COMMITTEE. THE FINANCE COMMITTEE MAKES ITS RECOMMENDATION TO THEEXECUTIVE COMMITTEE, WHICH IN TURN IS PRESENTED TO THE BOARD FOR FINALAPPROVAL. THE ORGANIZATION MAINTAINS A COMPENSATION ANALYSIS OF PERFORMANCEAND SALARY HISTORY AND HOW IT RELATES TO MARKET CONDITIONS. THE BOARDCOLLECTIVELY, IN QUORUM, VOTES TO ESTABLISH THE SALARIES FOR THE FOLLOWINGYEAR. Form 990, Part VI, Section C, Line 19 No documents available to the public. Form 990, Part XI, Line 9 Loss on disposal of fixed assets due to eviction = -$2138979 Form 990, Part XI, Line 9 Loss on sale of fixed asset = -$6210