2024-05-14T21:50:32-04:00 2023-09-30 472517360 Soles & Company PA 400 Executive Ctr Dr Ste 203 West Palm Beach FL 33401 990 2022-10-01 263210202 CREATIVE CITY COLLABORATIVE OF DELRAY BEACH INC CREA 94 NE 2ND AVE DELRAY BEACH FL 33444 MARJORIE WALDO EXECUTIVE DIREC 5616655857 2024-05-15 true MARJORIE WALDO XXX-XX-XXXX Angela Soles CPA P01692448 5614296625 2024-05-14 0 00 AAL1 IAL1 2022 2023-04-26 12:10:37Z ARTS GARAGE MARJORIE WALDO 1728360 false X WWW.ARTSGARAGE.ORG X 2010 FL TO CREATE AND PRESENT EXCEPTIONAL ART EXPERIENCES THAT ENRICH OUR COMMUNITY. SEE SCHEDULE O FOR A MORE DETAILED DESCRIPTION. 11 11 31 113 0 0 1100583 681761 599959 834075 20574 22456 52738 1722998 1589148 0 0 656626 749781 0 56233 728253 884639 1384879 1634420 338119 -45272 1041652 1033198 130774 167592 910878 865606 TO CREATE AND PRESENT EXCEPTIONAL ART EXPERIENCES THAT ENRICH OUR COMMUNITY. SEE SCHEDULE O FOR A MORE DETAILED DESCRIPTION. false false 1380805 834075 MUSIC & THEATRE PROGRAMS - THE ARTS GARAGE IS A VIBRANT VENUE FOR EMERGING ARTISTS AND CULTURAL INNOVATORS TO FACILITATE AN EXCHANGE OF ART AND IDEAS AND TO PRESENT CUTTING EDGE, INTERDISCIPLINARY PERFORMANCES AND EXHIBITIONS. THIS MULTI-DISCIPLINARY CULTURAL ARTS HUB PRODUCES THEATER, PRESENTS ECLECTIC MUSICAL PROGRAMMING INCLUDING JAZZ, BLUES, OPERA, AND HIP-HOP, AND EXHIBITS PAINTINGS, PHOTOGRAPHY, AND SCULPTURE. 24593 EDUCATION - THE ORGANIZATION BRINGS A HIGH LEVEL OF PERFORMING ARTS EDUCATION TO THE REGION. OUR PROGRAM FILLS A CULTURAL ENRICHMENT GAP WHILE SUPPORTING THE VISION TO PROMOTE THE CULTURAL COMMUNITY OF SOUTH FLORIDA AND TO ENHANCE THE AREAS REPUTATION AS AN INTERNATIONAL CULTURAL DESTINATION FOR ARTISTS, STUDENTS AND LOVERS OF THE ARTS. WE ARE COMMITTED TO BRINGING MUSIC AND THEATRE EDUCATION TO THE AREA ALONG WITH COMMITTED PERFORMERS, MENTORS, EDUCATORS, AND ROLE MODELS, WHO ARE SETTING THE STAGE FOR INNOVATIVE PROGRAMMING. 1380805 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false true 113 0 true 31 true false false false false false true false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true false false false FL X MARJORIE WALDO 5616655857 94 NE 2ND AVE DELRAY BEACH FL 33444 MARJORIE WALDO EXECUTIVE DIRECTOR AND CEO 50.00 0.00 X X 133025 0 14895 SUSAN OWENS DIRECTOR 2.00 0.00 X 0 0 0 ROBIN GREENE DIRECTOR 2.00 0.00 X 0 0 0 CHUCK HALBERG DIRECTOR 2.00 0.00 X 0 0 0 HAROLD VAN ARNEM DIRECTOR 2.00 0.00 X 0 0 0 LYNN FERGUSON DIRECTOR 2.00 0.00 X 0 0 0 LOUISE KORNFELD DIRECTOR 2.00 0.00 X 0 0 0 DICK LOWENTHAL VICE CHAIR 2.00 0.00 X X 0 0 0 RONNIE DUNAYER CHAIR 2.00 0.00 X X 0 0 0 JACK VARSALONA TREASURER 2.00 0.00 X X 0 0 0 MARK BURNS SECRETARY 2.00 0.00 X X 0 0 0 133025 0 14895 1 false false false 3535 82717 380049 215460 681761 TICKET SALES 711190 834075 834075 834075 20574 20574 15050 15050 15050 15050 82717 76856 -76856 -76856 151999 62356 89643 89643 TUITION 711190 24593 24593 MISCELLANEOUS REVENUE 900099 308 308 24901 1589148 948619 0 -41232 X 133025 99769 19954 13302 535801 426907 75531 33363 4110 4110 25165 18722 4214 2229 51680 40109 8017 3554 67337 5852 61120 365 435454 435454 48243 48243 65191 57803 5353 2035 11263 10566 697 29023 21603 7145 275 19425 19153 272 2788 2788 27679 27679 31587 26628 3849 1110 PRODUCTION COSTS 31798 31798 EQUIPMENT REPAIRS AND MAINTE 39049 37443 1606 MERCHANT ACCOUNTS FEES 35569 35569 AMORTIZATION FOR INTANGIBLE 5596 5596 34637 27801 6836 1634420 1380805 197382 56233 238213 158958 525000 549077 68750 68750 23427 25476 73302 21527 482800 288272 97830 194528 13630 13382 1500 1500 1041652 1033198 5168 2410 125606 165182 130774 167592 X 910878 865606 910878 865606 1041652 1033198 -45272 0 X X false true X true false X 545510 487052 637159 919326 599044 3188091 813271 430850 492502 744060 1010667 3491350 1358781 917902 1129661 1663386 1609711 6679441 69157 69157 69157 69157 6610284 12247 20574 32821 12247 20574 32821 1371028 917902 1129661 1663386 1630285 6712262 0.98480 0.98260 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 163282 79245 84037 319518 209027 110491 194528 SECURITY DEPOSIT 1500 1500 X 2242809 514449 139212 653661 1589148 1589148 2288081 514449 139212 653661 1634420 1634420 Other revenues not included on Form 990 (Part XI, line 2d) FUNDRAISING EXPENSE--$76,856COST OF CONCESSION --$62,356TOTAL---$139,212 Other expenses not included on Form 990 (Part XII, line 2d) FUNDRAISING EXPENSE--$76,856COST OF CONCESSION --$62,356TOTAL---$139,212 Footnote for uncertain tax position under FIN 48 (Part X) CREATIVE CITY COLLECTIVE COLLABORATIVE OF DELRAY BEACH, INC. (D/B/A ARTS GARAGE) IS A NON-PROFIT CORPORATION WHICH IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE AND ACCORDINGLY DOES NOT REFLECT A PROVISION FOR INCOME TAXES IN ITS AUDITED FINANCIAL STATEMENTS OR HEREIN. ARTS GARAGE RECOGNIZES AND MEASURES TAX POSITIONS BASED ON THEIR TECHNICAL MERIT AND ASSESSES THE LIKELIHOOD THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ONTHE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. INTEREST AND PENALTIES ON TAX LIABILITIES, IF ANY, WOULD BE RECORDED IN INTEREST EXPENSE AND OTHER NON INTEREST EXPENSE, RESPECTIVELY. GALA 82717 82717 76856 82717 82717 76856 76856 5861 Committee meeting documentation Part VI line 8b THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS CONSISTS OF THE CHAIR, THE VICE CHAIR, IF ANY, THE SECRETARY, THE TREASURER, AND OTHER DIRECTORS APPROVED BY A MAJORITY OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE AFFAIRS OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, AND SUBJECT TO THE LIMITATIONS IMPOSED BY THE FLORIDA NOT-FOR-PROFIT CORPORATION ACT. Form 990 governing body review Part VI line 11 FORM 990, PART VI, SECTION B, LINE 11B:THE FORM 990 IS INITALLY REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER, THEN ANY NECESSARY CORRECTIONS ARE MADE. THE FORM 990 IS THEN SENT TO ALL BOARD MEMBERS FOR FINAL REVIEW AND APPROVAL PRIOR TO FILING. Conflict of interest policy compliance Part VI line 12c FORM 990, PART VI, SECTION B, LINE 12C:ANNUALLY, EACH DIRECTOR, OFFICER AND MEMBER OF A SUB-COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL SIGN A STATEMENT WITH AFFIRMS SUCH PERSON, (A) HAS RECIEVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (B) HAS READ AND UNDERSTANDS THE POLICY, (C) AGREES TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FURTHER, IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST AND BE GIVEN THE OPPORTUINITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. LASTLY, ON A PERIODIC BASIS A REVIEW IS PERFORMED TO ENSURE THE WRITTEN POLICIES ARE BEING FOLLOWED AND THAT THE ORGANIZATION IS OPERATING IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND THAT IT DOES NOT ENGAGE IN ANY ACTIVITY THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS. CEO executive director top management comp Part VI line 15a COMPENSATION FOR THE EXECUTIVE DIRECTOR OR CEO AND TOP MANAGEMENT ARE APPROVED BY THE BOARD BASED ON CURRENT MARKET DATA AFTER AN IN-DEPTH REVIEW AND ANALYSIS BY THE PERSONNEL COMMITTEE. THE COMPARABILITY DATA IS REVIEWED, ANALYZED AND THE DECISION IS CONTEMPORANEOUSLY DOCUMENTED. THIS PROCESS WAS LAST UNDERTAKEN DURING THE FISCAL YEAR 9/30/2023. Other officer or key employee compensation Part VI line 15b THE OFFICER AND KEY EMPLOYEE COMPENSATION IS APPROVED BY THE BOARD BASED ON CURRENT MARKET DATA AFTER AN IN-DEPTH REVIEW AND ANALYSIS BY THE BOARD COMPENSATION COMMITTEE. COMPARABILITY DATA IS REVIEWED AND ANALYZED AND THE DECISION IS CONTEMPORANEOUSLY DOCUMENTED. THIS PROCESS WAS LAST UNDERTAKEN DURING FISCAL YEAR 9/30/2023. Governing documents etc available to public Part VI line 19 FORM 990, PART VI, SECTION C, LINE 19:THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND TAX RETURNS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. Audited by an independent accountant Part XII line 2b THE ORGANIZATIONS OVERSIGHT POLICY HAS NOT CHANGED. List of other fees for services expenses Part IX line 11g PROGRAM SERVICE:ARTIST FEES = $401,254CONSULTING = $ 34,200TOTAL = $435,454 General explanation attachment FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: TO BUILD AND PROMOTE THE CULTURAL COMMUNITY THAT CELEBRATES THE SOUTH FLORIDA REGION AS CREATIVE, AUTHENTIC AND INTIMATE; STRENGTHEN THE DISTINCTIVE CULTURAL AND ARTISTIC BRAND; CONTINUE THE REVITALIZATION AND STABILIZATION OF THE AREA THROUGH PROMOTION OF ART AND CULTURAL ACTIVITIES AND ARTISTIC INSTITUTION; PROMOTE CULTURAL TOURISM BY ENHANCING THE AREAS INDENTITY AS A COMMUNITY OF CULTURE AND THE ARTS -- ONE THAT IS CREATIVE, AUTHENTIC, AND INTIMATE; FACILITATE ACCESS TO THE ARTS FOR ALL AGES, ETHNICITIES, AND PHYSICAL ABILITIES; AND ENCOURAGE AND ADVOCATE FOR PUBLIC AND/OR PRIVATE FUNDING AND SUPPORT FOR CULTURAL GROWTH IN THE AREA.