2024-05-15T15:41:53-04:00 2023-12-31 752472233 SHARON L MAHONEY CPA 114 WEST 5TH AVENUE CORSICANA TX 75110 990 2023-01-01 751607762 NAVARRO COUNCIL OF THE ARTS INC NAVA P O BOX 683 CORSICANA TX 75151 RICHARD ALDAMA PRESIDENT 9038725411 2024-05-13 true RICHARD ALDAMA true SHARON L MAHONEY P00394294 9038747428 2024-05-15 X 2 00 AAL2 IAL1 2023 2023-04-26 12:10:37Z 332575 false X NAVARROCOUNCILOFTHEARTS.COM X 1978 TX SEEK TO ENHANCE APPRECIATION FOR THE ARTS AMONG THE STUDENTS OF THE COUNTY AND CITY SCHOOLS AND AMONG CITIZENS OF THE COMMUNITY 8 8 1 0 0 252312 225913 0 54 0 74846 106662 327212 332575 0 0 97776 86120 0 0 208925 225145 306701 311265 20511 21310 38497 58129 3313 1635 35184 56494 SEEK TO ENHANCE APPRECIATION FOR THE ARTS AMONG THE STUDENTS OF THE COUNTY AND CITY SCHOOLS AND AMONG CITIZENS OF THE COMMUNITY false false 283058 THE ORGANIZATION BRINGS HIGH QUALITY CULTURAL EVENTS INTO THE COMMUNITY AND THE NAVARRO COUNTY SCHOOLS. THE PROGRAM SERVICE EXPENSES COVER THE COST OF ARTISTS FEES, TRAVEL AND LODGING AND ALL THE COSTS ASSOCIATED WITH ORGANIZING AND PRODUCING THESE EVENTS. THERE IS NO REVENUE RECEIVED FROM THESE EVENTS. 283058 true true false false false false false false false 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 false false false false false false false false true 6 0 true 1 true false false false false false false false false false false false false X 8 8 false false false true false false false true true false false true true true false true true true false false X SHARON L MAHONEY 9038725411 114 W 5TH AVENUE CORSICANA TX 75110 X ROB GLASS DIRECTOR 0.00 0.00 X 0 0 0 JANE BILTZ EMERITUS DIRECTOR 0.00 0.00 X 0 0 0 SANDRA HUFFMAN DIRECTOR 0.00 0.00 X 0 0 0 H M DAVENPORT DIRECTOR 0.00 0.00 X 0 0 0 LORAN SEELY DIRECTOR 0.00 0.00 X 0 0 0 MARGIE TAYLOR VICE PRESIDENT 1.00 0.00 X 0 0 0 RICHARD ALDAMA PRESIDENT 1.00 0.00 X 0 0 0 SHEILA HEROD SECRETARY 1.00 0.00 X 0 0 0 MONTY TRIMBLE TREASURER 1.00 0.00 X 0 0 0 LEAH BLACKARD EXECUTIVE DIRECTOR 40.00 0.00 X 0 0 0 0 0 0 0 false false false 31288 194625 225913 382 382 MANAGEMENT FEE 561000 57500 57500 JURIED ART SHOW 900099 200 200 PALACE REIMBURSEMENT 561000 48580 48580 106280 332575 106662 0 0 80000 56000 24000 6120 4284 1836 2060 2060 311 311 2662 2662 2502 2502 TELEPHONE 1477 1477 THEFT OF FUNDS 160743 160743 DUES & FEES 333 333 PROGRAM EXPENSES 50333 50333 4724 4724 311265 283058 28207 0 38497 57958 171 38497 58129 3313 1635 3313 1635 X 35184 56494 35184 56494 38497 58129 21310 0 X true X false true false X 183433 154546 164892 252312 225913 981096 183433 154546 164892 252312 225913 981096 502656 478440 496 274 578 650 382 2380 71980 52320 75950 74250 106280 380780 1364256 0.35070 0.43910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED LEAH BLACKARD EXECUTIVE DIRECTOR USED ORGANIZATION FUNDS TO PAY PERSONAL EXPENSES false 106660 Supplemental Information for Schedule L IN DECEMBER OF 2023, IT WAS DISCOVERED THAT ORGANIZATION FUNDS WERE BEING USED BY THE EXECUTIVE DIRECTOR TO PAY PERSONAL EXPENSES. UPON FURTHER INVESTIGATION, THIS ALSO OCCURRED IN 2022 AND 2021. THE TOTAL OF THESE EXCESS BENEFIT TRANSACTIONS FOR THE 3 YEARS IS $426,641 RESULTING IN 25% EXCISE TAX OF $106,660. NO CORRECTION HAS BEEN MADE AS OF THE FILING OF THIS TAX RETURN. THE BOARD CONSULTED LEGAL COUNSEL AND PROVIDED THE DISQUALIFIED PERSON (EXECUTIVE DIRECTOR)WITH THE AMOUNT NEEDED TO CORRECT THE TRANSACTIONS. THE EXECUTIVE DIRECTOR OFFERED TO REPAY A SMALL PORTION OF THE AMOUNT WITH CONDITIONS ATTACHED. THE BOARD WAS UNWILLING TO ACCEPT ANY CONDITIONS, SO NO PAYMENT WAS RECEIVED. ANOTHER OFFER WAS MADE TO REPAY THE FULL AMOUNT, BUT WITH MORE CONDITIONS. THE BOARD AGAIN REFUSED CONDITIONS, BUT CONVEYED THROUGH LEGAL COUNSEL THE URGENCY OF MAKING THE CORRECTION AND THAT IT WOULD BE REPORTED TO THE IRS AND A 25% EXCISE TAX WOULD BE ASSESSED. THIS WAS ALSO COMMUNICATED BY THE BOARD DIRECTLY TO THE EXECUTIVE DIRECTOR IN A MEETING PRIOR TO HER RESIGNATION. NO FURTHER COMMUNICATION HAS BEEN RECEIVED FROM DIRECTORS LEGAL COUNSEL. THE DIRECTOR ACTED ALONE AND NO OTHER ORGANIZATION MEMBER OR BOARD MEMBER HAD ANY KNOWLEDGE OF THE MISAPPROPRIATION. WHEN FIRST DISCOVERED, THE BOARD PLACED THE DIRECTOR ON LEAVE (PENDING FURTHER INVESTIGATION), TOOK KEYS, CANCELLED DEBIT CARD AND CHANGED PASSWORDS. THE EXECUTIVE DIRECTOR SUBSEQUENTLY RESIGNED. LAW ENFORCEMENT AND THE ATTORNEY GENERALS OFFICE IS CURRENTLY INVESTIGATING. Asset material diversion Part VI line 5 EXECUTIVE DIRECTOR USED ORGANIZATION FUNDS TO PAY PERSONAL EXPENSES. Form 990 governing body review Part VI line 11 PART VI, SECTION B, LINE 11BTHE TAX RETURN IS REVIEWED BY THE BOARD PRESIDENT AND EFILE AUTHORIZATION FORM SIGNED BEFORE IT IS FILED. CEO executive director top management comp Part VI line 15a THE BOARD DOES MAKE COMPARISONS TO OTHER NONPROFIT ORGANIZATIONS AND ALSO PRIVATE SECTORCOMPARABILITIES TO HAVE A BASIS FOR DETERMINING STARTING SALARIES. LOCALE AND EXPERIENCE ARE ALSO KEY FACTORS. ANNUAL COST OF LIVING RAISES ARE GIVEN ALONG WITH INCREASED COMPENSATION FOR ADDITIONAL DUTIES. Governing documents etc available to public Part VI line 19 THE COUNCIL MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE PUBLIC MAY MAKE A REQUEST EITHER IN PERSON OR IN WRITING AND THE DOCUMENTS WILL BE MADE AVAILABLE WITHIN A TEN DAY TIME FRAME.