2024-11-15T12:30:50-08:00 2023-12-31 202747426 RICH AND BANDER LLP 79 Madison Avenue 2nd Floor New York NY 10016 990 2023-01-01 132852371 BUILDING FOR THE ARTS NY INC BUIL 2126954242 412 WEST 42ND STREET NEW YORK NY 10036 KEN SHILLINGFORD DIRECTOR OF FINANCE 2126954242 2024-11-15 true true JONATHAN A BANDER P00561220 2126842470 2024-11-15 X 2023 2024-10-15 13:58:12Z KEN SHILLINGFORD SAME AS ABOVE NEW YORK NY 10036 10642384 false X www.bfany.org X 1977 NY THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO EXPAND ACCESS TO THE PERFORMING ARTS BY PROVIDING CREATIVE SPACE, LEARNING OPPORTUNITIES AND HUBS FOR ARTISTIC CONNECTION. 12 10 61 12 0 0 819133 1448834 3013370 2488430 -710278 23687 0 3122225 3960951 0 0 2947880 3151305 0 534928 2070257 2282151 5018137 5433456 -1895912 -1472505 27835368 27988097 1413145 1433323 26422223 26554774 X THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO EXPAND ACCESS TO THE PERFORMING ARTS BY PROVIDING CREATIVE SPACE, LEARNING OPPORTUNITIES AND HUBS FOR ARTISTIC CONNECTION. false false 2407180 0 0 THE ORGANIZATION OPERATES THEATRE ROW - AN OFF-BROADWAY MULTI-THEATRE COMPLEX IN THE HEART OF THE THEATRE DISTRICT IN NEW YORK CITY. IT SERVES AS AN AFFORDABLE HOME FOR NOT-FOR-PROFIT PERFORMING ARTS ORGANIZATIONS AND A LIVELY, ACCESSIBLE VENUE FOR DIVERSE AUDIENCES. 802393 0 0 THE ORGANIZATION OPERATES MUSIC AND THE BRAIN, A NATIONAL NEUROSCIENCE-BASED PROGRAM THAT BRINGS MUSIC LITERACY CURRICULUM AND CLASSROOM KEYBOARD INSTRUCTION TO SCHOOLS WITH UNDERSERVED STUDENTS, HELPING THEM BUILD COGNITIVE, ATTENTION AND FINE MOTOR SKILLS TO SUCCEED ACADEMICALLY AND IN LIFE. 521555 0 0 AMERICAN PLAYWRITING FOUNDATION ADMINISTERS AND OPERATES THE RELENTLESS AWARD. IT WAS ESTABLISHED IN HONOR OF PHILIP SEYMOUR HOFFMAN AND HIS PURSUIT OF TRUTH IN THEATRE. AWARDS ARE ALSO GRANTED TO NEW MUSICALS IN HONOR OF PROLIFIC SONGWRITER ADAM SCHLESINGER. 280838 0 0 THE ORGANIZATION PROMOTES COMMUNITY RENEWAL WITHIN NEW YORK CITY THROUGH DIRECT INITIATIVES AND PARTNERSHIPS WITH OTHER NOT-FOR-PROFIT ORGANIZATIONS. 280838 0 0 4011966 true true false false false false false false false true true false false false true true true false false false false false 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 true 51 0 true 61 true false false false false false false false false false false X 12 10 false false false false false false false true true false false true true true true true true true false false NY X KEN SHILLINGFORD 2126954158 412 WEST 42ND STREET NEW YORK NY 10036 JEFFREY A HORWITZ CHAIR 1.00 X X 0 0 0 CARMEN BOWSER VICE CHAIR 1.00 X X 0 0 0 JOYCE STORM TREASURER 1.00 X X 0 0 0 ZACHARY E SMITH SECRETARY 1.00 X X 0 0 0 BRUCE GEISMAR BOARD MEMBER 1.00 X 0 0 0 ANDREW D HAMINGSON BOARD MEMBER 1.00 X 0 0 0 MIRIAM HARRIS BOARD MEMBER 1.00 X 0 0 0 DAVID BAR KATZ BOARD MEMBER 40.00 X X 356000 0 0 LYDIA KNOTOS BOARD MEMBER 1.00 X 0 0 0 DAVID J ROBERTS PRESIDENT 40.00 X X X 275838 0 0 WENDY ROWDEN PRESIDENT EMERITA 1.00 X 0 50000 0 SARAH P SHEN BOARD MEMBER 1.00 X 0 0 0 KEN SHILLINGFORD DIRECTOR OF FINANCE 40.00 X 179891 0 0 LISALA BEATTY DIRECTOR OF MUSIC & THE BRAIN 40.00 X 142500 0 0 NICOLE GARDNER Director of Advancement 40.00 X 133723 0 0 CIERRA CASS DIRECTOR OF THEATRE OPERATIONS 40.00 X 114707 0 0 1202659 50000 0 6 false true false 35000 1413834 1448834 RENTAL INCOME - PROP. 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IN ADDITION, THE FUNDS MAY BE USED FOR PROGRAMMING AND OTHER SUCH RELATED EXPENDITURES AS THE BOARD MAY DETERMINE. Pt X, Line 2 THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB INTERPRETATION NO. 48 (FIN 48), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109 NOW INCORPORATED IN ASC 740, WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISION FOR UNCERTAIN TAX PROVISIONS AND RECOGNIZING ANY INTEREST AND PENALTIES. THE ADOPTION OF FIN 48 DID NOT HAVE A MATERIAL EFFECT ON THE ORGANIZAIONS FINANCIAL POSITION AS OF DECEMBER 31, 2023. AS OF DECEMBER 31, 2023 THE ORGANIZAION HAS DETERMINED THAT NO TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS ARE NEEDED. false false false false false false false false false DAVID BAR KATZ 156000 0 200000 0 0 0 0 0 0 0 356000 0 0 0 DAVID J ROBERTS 262838 0 13000 0 0 0 0 0 13947 0 289785 0 0 0 KEN SHILLINGFORD 173537 0 6354 0 0 0 22548 0 36581 0 239020 0 0 0 LISALA BEATTY 135500 0 7000 0 0 0 17640 0 13947 0 174087 0 0 0 Pt VI, Line 11b RICH AND BANDER LLP PREPARES THE FORM 990. A SUB-COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990. THE FINAL FORM 990 IS THEN PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. Pt VI, Line 12c THE ORGANIZATON HAS A CONFLICT OF INTEREST POLICY. THE BOARD OF DIRECTORS REVIEWS THE SIGNED CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS OR MORE OFTEN AS DEEMED NECESSARY. IN ADDITION, OUR INSURANCE POLICY REQUIRES THE OFFICERS AND DIRECTORS TO SIGN-OFF ANNUALLY REGARDING CONFLICTS. Pt VI, Line 15a COMPENSATION DECISIONS REGARDING THE PRESIDENT ARE DETERMINED BY COMPARABILITY DATA AND APPROVED BY A SUB-COMMITTEE OF THE BOARD OF DIRECTORS. Pt VI, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUESTS AND THROUGH GUIDESTAR. Pt XII, Line 2c THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS WITH REGARDS TO THE SELECTION OF AN INDEPENDENT ACCOUNTANT. Form 990, Part III, Line 4d THE ORGANIZATION PROMOTES COMMUNITY RENEWAL WITHIN NEW YORK CITY THROUGH 280838. 0. 0.