2024-04-24T15:45:07-05:00 2023-06-30 270542316 Allied CPAs PC 501 John James Audubon Suite 390 Amherst NY 14228 990 2022-07-01 237442268 Center For Exploratory & Perceptual Arts CENT 7168562717 617 Main Street Suite 201 Buffalo NY 14203 Luke Cusack Board President 7168562717 2024-04-24 1 Luke Cusack 999009999 1 Jason J Mayausky CPA P00520630 7166940336 2024-04-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CEPA Luke Cusack 617 Main Street Suite 201 Buffalo NY 14203 413036 0 X www.cepagallery.org X 1974 NY TO SUPPORT THE VISUAL ARTS. 14 14 18 0 0 0 483290 347647 39234 44876 56 88 26232 16753 548812 409364 0 0 0 0 229228 222947 0 0 75633 215424 159493 444652 382440 104160 26924 515051 551094 116996 113152 398055 437942 X CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS, INC. (CEPA) IS DEDICATED TO THE PHOTO-RELATED ARTS. FOUNDED IN BUFFALO, NEW YORK BY REGIONAL ARTISTS, CEPA HAS DEVELOPED INTO A NATIONALLY RENOWNED MULTI-FACETED CONTEMPORY ARTS CENTER WITH MAJOR PROGRAMS IN VISUAL ARTS AND EDUCATION. CEPA'S VISUAL ARTS PROGRAM SUPPORTS AND EXHIBITS PROJECTS BY EMERGING TO ESTABLISHED ARTISTS FROM DIVERSE COMMUNITIES AND IS ESPECIALLY COMMITTED TO SUPPORTING ARTISTS FROM GROUPS THAT HAVE BEEN TRADITIONALLY UNDER-REPRESENTED IN CULTURAL SPACES. CEPA'S EDUCATION PROGRAM SERVES CHILDREN AGES 6-18 THROUGH IN-SCHOOL, AFTER-SCHOOL, AND SUMMER PROGRAMS THAT UTILIZE PHOTOGRAPHY-BASED CURRICULA AND AIM TO ACHIEVE ACADEMIC ACHIEVEMENT, BEHAVIOR MODIFICATION, AND POSATIVE PERSONAL AND COMMUNITY CHANGE. 0 0 268724 64822 TO SUPPORT THE VISUAL ARTS THROUGH ART EXHIBITIONS AND EDUCATION IN BOTH CEPA'S PERMANENT GALLERY AND SATELLITE LOCATIONS. 268724 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 29 0 1 18 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 1 0 0 NY X Claire Leggett 7168562717 617 Main Street Suite 201 Buffalo NY 14203 Luke Cusack PRESIDENT 1.00 X X 0 0 0 ERIN JORDAN INTERIM TREASURER 1.00 X X 0 0 0 MICHAEL AGOSTON DIRECTOR 1.00 X 0 0 0 AITINA FAREED-COOKE DIRECTOR 1.00 X 0 0 0 RACHEL GOOD DIRECTOR 1.00 X 0 0 0 MELISSA GRAINGER DIRECTOR 1.00 X 0 0 0 VALERIE INGOLD DIRECTOR 1.00 X 0 0 0 DOUGALS LEVERE DIRECTOR 1.00 X 0 0 0 QUINCY MIRACLE DIRECTOR 1.00 X 0 0 0 PARIS ROSELLI SECRETARY 1.00 X X 0 0 0 CRISTIN MURRAY DIRECTOR 1.00 X 0 0 0 LAUEA O'NEIL DIRECTOR 1.00 X 0 0 0 KIM SHOLLY DIRECTOR 1.00 X 0 0 0 ERIC KUNSMAN DIRECTOR 1.00 X 0 0 0 CLAIRE LEGGETT FORMER EXECUTIVE DIRECTOR 40.00 X 46158 0 0 46158 0 0 0 0 0 0 0 5806 136150 205691 347647 PROGRAM INCOME 611610 34858 34858 RENTAL OF FACILITIES 531390 5599 5599 ART SALES 611610 4419 4419 44876 88 88 479 3672 -3193 -3193 Other income 711300 19946 19946 19946 409364 64822 0 -3105 X 46159 33923 1178 11058 146551 107704 3739 35108 13934 10241 355 3338 16303 11981 416 3906 67951 47774 6702 13475 5034 3700 128 1206 6598 4849 168 1581 35391 19465 15926 3034 2230 77 727 12956 7126 5830 6680 3674 3006 PROGRAM SUPPLIES AND EX 12673 9314 323 3036 INTERNET 4929 3622 126 1181 BANK FEES 2041 1500 52 489 POSTAGE AND SHIPPING 1208 888 31 289 998 733 26 239 382440 268724 38083 75633 203882 179852 76586 81997 120322 117313 60575 60575 3750 6029 300170 251683 48003 48487 1933 56841 515051 551094 48800 19195 68196 46121 0 47836 116996 113152 X 261227 393442 136828 44500 398055 437942 515051 551094 X 26924 12963 X X 0 1 X 0 0 X 512915 533947 435415 370961 303147 2156385 512915 533947 435415 370961 303147 2156385 2156385 5 44 56 88 193 250 2245 1285 3780 2160358 358036 0.99820 0.99820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 116548 116548 0 183622 135135 48487 0 48487 DEPOSITS 1933 RIGHT TO USE ASSET 297660 ACCUMULATED AMORTIZATION -242752 56841 LEASE LIABILITY 47836 47836 413036 3672 3672 409364 0 409364 386112 3672 3672 382440 0 382440 Part XI, Line 2d - Other Adjustments: Fundraising expenses 3,672. Part XII, Line 2d - Other Adjustments: Fundraising expenses 3,672. Form 990, Part VI, Section A, line 6 MEMBERSHIP SHALL BE A NON-VOTING, SUPPORTING MEMBERSHIP FROM THE GENERAL PUBLIC. FEES AND BENEFITS ARE TO BE DETERMINED BY CEPA. ALL DIRECTORS OF CEPA SHALL BE MEMBERS OF CEPA AND MAKE PLEDGES DURING THE ANNUAL PLEDGE DRIVES. THE BOARD OF DIRECTORS MAY DETERMINE FROM TIME TO TIME THE MEMBERSHIP LEVEL REQUIRED OF THE DIRECTORS AND THE AMOUNT OF THE PLEDGES TO BE MADE, PROVIDED THAT THE LEVEL AND AMOUNTS APPLICABLE TO EACH DIRECTOR SHALL REMAIN THE SAME THROUGHOUT THE TERM OF THE DIRECTOR. DEFAULT IN PAYMENT OF MEMBERSHIP DUES AND PLEDGE DUES AND PLEDGE AMOUNTS FOR A PERIOD OF THREE MONTHS IS CAUSE FOR REMOVAL. Form 990, Part VI, Section A, line 7a AT EACH ANNUAL MEETING, THE DIRECTORS SHALL ELECT NEW DIRECTORS TO FILL THE VACANCIES CREATED BY DIRECTORS WHOSE TERMS HAVE EXPIRED. Form 990, Part VI, Section B, line 11b A DRAFT COPY OF FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. Form 990, Part VI, Section B, line 12c EVERY VOTING MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY AND TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AS SITUATIONS ARISE. Form 990, Part VI, Section B, line 15a THE BOARD OF DIRECTORS APPROVE ALL EMPLOYEE COMPENSATION ARRANGEMENTS AND COMPARES COMPENSATION LEVELS TO THOSE OF OTHER SIMILAR ORGANIZATIONS. Form 990, Part VI, Section C, line 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND OTHER DOCUMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST. Form 990, Part IX, line 11g CONTRACTING AND PROFESISONAL FEES: Program service expenses 25,501. Management and general expenses 5,147. Fundraising expenses 6,540. Total expenses 37,188. ARTIST FEES: Program service expenses 21,275. Management and general expenses 739. Fundraising expenses 6,935. Total expenses 28,949. PAYROLL SERVICE: Program service expenses 998. Management and general expenses 816. Fundraising expenses 0. Total expenses 1,814. Form 990, Part XI, line 9: We restated 6/30/22 fund balance 12,963. Form 990, Part XII, Line 2c: THE PROCEDURE HAS NOT CHARGED FROM THE PREVIOUS YEAR.