2024-05-21T12:18:15Z 2022-12-31 990 2022-01-01 454801893 ART OF RECYCLE ARTO 7174666966 27 CLOISTER AVENUE EPHRATA PA 17522 Joshua Myers Treasurer 7174666966 2024-05-21 2022 2023-04-26 12:10:37Z X Joshua Myers 27 Cloister Ave Ephrata PA 175221701 209405 false X artofrecycle.org X 2012 PA Art of Recycles Mission Statement To develop, heal and grow community through experiential learning and interactive instruction for the advancement of diverse learners. We aim to promote access and equality by assisting all people to be inspired and empowered by using discarded, unwanted, and excess items as learning tools; creating generations to come to be more environmentally and socially conscious. Our philosophy is that art and music is the foundation to teaching math, science, reading, writing and sociology. Creativity belongs in the same category as preventive healthcare, diet and exercise, and people who are robbed of the ability to create art because of economic hardship live a life of the poorest quality. Our major programs include a Educational Community Art Center which includes a Work Skills Training Program, a Teacher Resource Center, and Low Cost & Free Art Instruction Workshops. X 2 2 24 121 137 0 412153 81122 103534 127665 752 137 0 481 516439 209405 0 0 0 0 108987 201827 0 0 4708 449404 277388 558391 479215 -41952 -269810 1044034 759332 879122 879112 164912 -119780 Educational Community Art Center - We love art! We choose to be good stewards of the earth and recycle, reduce, reuse, reconfigure, and repurpose as often as possible. Art of Recycles Mission Statement: To develop, heal and grow community through experiential learning and interactive instruction for the advancement of diverse learners. We aim to promote access and equality by assisting all people to be inspired and empowered by using discarded, unwanted, and excess items as learning tools; creating generations to come to be more environmentally and socially conscious. Our philosophy is that art and music is the foundation to teaching math, science, reading, writing and sociology. Creativity belongs in the same category as preventive healthcare, diet and exercise, and people who are robbed of the ability to create art because of economic hardship live a life of the poorest quality. false false 353220 166149 Art Center - Art of Recycle's Community Arts Center is a place where the community comes together around the locus of art. The Craft Castle is a free crafting area which is utilized by the general Ephrata community. Latchkey kids and people with special needs are two significant groups serviced at the free craft area. Revenue obtained through sale of donated craft supplies. Paid cashier positions utilized to train special needs youth empowering them with confidence and job skills. Summer job skills youth training program enables both advanced and delayed youth to experience a work environment while developing workplace skills, empathy, and critical thinking. Seven to eleven volunteers each day throughout the year. 45476 28827 Workshops - Organization provides free and low-cost workshops teaching skills on how to creatively reuse resources readily available and which are often thrown away. Education focused on developing critical thinking skills and empathy. 30643 159 Free Teachers Supplies - The "Art is a Necessity" program supplies free classroom and educational materials to teachers of children or seniors or special needs students, as well various materials to nonprofits. 429339 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 true false false false false false false false false true false false true false false false false true 0 0 24 true false false false false false false X 2 2 false false false true false false false true false false true true true false false false false false false PA X X Joshua M Myers 7174666966 27 Cloister Ave Ephrata PA 175221701 Joshua Myers President, Treasurer, Executive Director 60.00 X X 13000 0 0 Jennifer Montanye Vice President, Secretary, Creative Director 60.00 X X 0 0 0 Alan Tay Board Member 5.00 X 0 0 0 13000 0 0 0 false false false 0 0 0 0 0 8671 72451 62742 81122 Workshop Income 2839 2839 Art Center Sales 124352 124352 Teacher Resource Center Application Fees 124 124 350 350 127665 137 0 137 305 305 0 0 Miscellaneous income 176 176 176 209405 128146 137 0 0 0 0 0 0 0 0 0 13000 6625 2109 4266 0 0 0 0 174431 174431 0 0 0 0 14396 12239 2157 0 0 284 0 284 10925 54 10871 0 0 0 0 43377 43192 119 66 1370 1338 32 11520 7259 4135 126 137021 129111 7910 9433 9369 64 0 0 0 0 11929 1517 10412 0 0 26814 26814 2682 2682 Supplies 12800 12800 Business Registration Fees 4449 250 3949 250 Credit Card Fees 2849 2849 Staff Development 1935 1935 0 0 479215 432465 42042 4708 88020 25232 0 0 0 0 0 0 0 0 301140 34935 9561 9561 212043 79072 110417 132971 0 0 0 0 0 0 0 0 534896 556633 1044034 759332 15117 325 0 0 0 0 0 0 0 0 0 0 25739 324668 300000 538266 554119 879122 879112 X 164912 -119780 0 0 0 0 0 0 0 0 164912 -119780 1044034 759332 -269810 X true X false false false X 0 0 0 0 391745 402392 626605 412153 81122 1914017 142770 166386 52932 103534 127665 593287 534515 568778 679537 515687 208787 2507304 279037 126086 62742 467865 0 279037 126086 62742 467865 2039439 372 137 509 0 0 0 372 0 137 509 0 481 481 534515 568778 679909 515687 209405 2508294 0.81310 0.84550 0.00020 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 212043 79072 132971 132971 false false false false false false false false false Joshua Myers Executive Director 13000 0 0 0 0 13000 X Art related inventory 1 123752 Thrift Value Event Venue Rental fees donated to the nonprofit 1 21737 Market Value X Advertising 1 41005 Market Value 0 false Theft Loss 2022-12-31 200000 Estimated 000000000 Unknown Unknown PA 15077 Inventory Recalibration 2022-12-31 323026 Estimated Thrift Prices 454801893 Art of Recycle 27 Cloister Ave Ephrata PA 175221701 501c3 false false false false Schedule N Part II Line 1 With only secondary methods of determining the stolen inventory the actual values could be much higher. The estimations were made by two staff members with deep familiarity of the type, quality, and values of donations coming in on a regular basis. Jewelry, vintage, antique and new in package items were particularly targeted. Items visually confirmed that were never put out for sale were discovered on internet pages that appeared to be exclusively AoR stolen fenced merchandise. Security camera systems were found to be unplugged, damaged and reset on many occasions. Four individuals in leadership positions are believed to have been involved which contributed to the extended period of discovery. Schedule N Part II Line 2 This auction price re-evaluations of inventory was made on the advice of accountants from two separate firms. Auction Price was estimated to be 10% of the thrift prices routinely gotten the art and craft store. This inventory remains in storage fully under the control and ownership of the nonprofit. Schedule N Part II Line 3 This expensing of program inventory was made on the advice of accountants from two separate firms. These program supplies remain fully under the control and ownership of the nonprofit. Part VI, Line 11b The Organization's board members review the return prior to filing. Part VI, Line 19 Governing documents are made available upon request. Part VI, Line 5 Theft loss of in kind donations estimated at $200,000 (as described in Schedule N) Migration issues from Quickbooks Desktop to Quickbooks Online caused considerable duplicate and triplicate entries that had to be tracked down and deleted. In the late spring 2023 we filed form 8868 in a timely manner. The decision to close our Hanover location required Joshua Myers, the treasurer/executive director, to be the manpower throughout the summer of 2023 to move all the Hanover resources to the Ephrata location. So, we hired George Sheldon, a bookkeeper through Quickbooks, to help bring the books up to date and when he claimed the books were ready we turned it over to the accounting firm we had previously used, Covenant CPA. Covenant consistently refused to dedicate time to completing our books and filing timely despite being very aware of the short time left to file. We determined toward the end of January 2024 when Covenant had been working on the accounts for almost three months, that they had breached the contract and engaged the services of Bee Bergvall and Co. While reviewing Sheldon Bookkeeping's entries we determined that he had created multiple clearing accounts and would arbitrarily assign entries to various accounts rendering them irreconcilable. Upon cleaning up both Sheldon's and Covenant's confusing and misleading entries Joshua Myers submitted the 990EZ with the most accurate information available. Bee Bergvall and Co was able to do our compilation but encountered some entries which needed corrections and have put us just over the threshold which now require us to file a 990 instead of the 990EZ Because of these circumstances outside of our control we respectfully request that the late fines and penalties be waived.