2024-05-03T12:51:39-05:00 2023-12-31 474526160 EFPR GROUP CPAS PLLC 6390 MAIN STREET SUITE 200 WILLIAMSVILLE NY 14221 990 2023-01-01 112552886 CAROUSEL SOCIETY OF THE NIAGARA FRONTIER INC CARO 7166931885 180 THOMPSON STREET NORTH TONAWANDA NY 14120 WARD BRAY TREASURER 7166931885 2024-04-29 1 WARD BRAY 999009999 0 DAVID A URBAN CPA P00630018 7166340700 2024-04-29 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z WARD BRAY 180 THOMPSON STREET NORTH TONAWANDA NY 14120 382973 0 X CAROUSELMUSEUM.ORG X 1983 NY THE HERSCHELL CAROUSEL FACTORY MUSEUM, OPERATED BY THE CAROUSEL SOCIETY OF THE NIAGARA FRONTIER, IS A PREMIER NATIONAL HISTORIC SITE AND COMMUNITY RESOURCE FOR FAMILY RECREATION THAT FOSTERS AN APPRECIATION FOR THE UNIQUE HERITAGE OF THE CAROUSEL AND RELATED INDUSTRIES IN THE NIAGARA REGION THROUGH EDUCATIONAL, CULTURAL, AND RECREATIONAL PROGRAMMING, VISITORS WILL EXPERIENCE THE PLACES, PEOPLE, STORIES, AND ARTIFACTS ASSOCIATED WITH THE PRODUCTION OF CAROUSELS, BAND ORGANS, AND OTHER AMUSEMENT DEVICES. 11 11 8 57 0 0 55316 108908 106778 125980 1014 1460 81849 74151 244957 310499 0 0 0 0 171131 173944 0 0 0 162085 195051 333216 368995 -88259 -58496 1710605 1688386 299675 335952 1410930 1352434 X THE HERSCHELL CAROUSEL FACTORY MUSEUM, OPERATED BY THE CAROUSEL SOCIETY OF THE NIAGARA FRONTIER, IS A PREMIER NATIONAL HISTORIC SITE AND COMMUNITY RESOURCE FOR FAMILY RECREATION THAT FOSTERS AN APPRECIATION FOR THE UNIQUE HERITAGE OF THE CAROUSEL AND RELATED INDUSTRIES IN THE NIAGARA REGION THROUGH EDUCATIONAL, CULTURAL, AND RECREATIONAL PROGRAMMING, VISITORS WILL EXPERIENCE THE PLACES, PEOPLE, STORIES, AND ARTIFACTS ASSOCIATED WITH THE PRODUCTION OF CAROUSELS, BAND ORGANS, AND OTHER AMUSEMENT DEVICES. THE ORGANIZATION CONDUCTED A STEM PROGRAM AND IN-SCHOOL CLASSES. 0 0 335174 125980 PUBLIC PROGRAMMING/OUTREACH - PRESENTED SEVERAL SESSIONS OF BEGINNING AND INTERMEDIATE WOODCARVING AND "CAROUSEL CHATS" OF MISSION-RELATED TOPICS, CONTINUED DEMONSTRATIONS OF WOODCARVING AND MUSIC ROLL MAKING, PRESENTED FAMILY ORIENTED EVENTS WHICH INCLUDED AN EDUCATION AND ENTERTAINMENT COMPONENT, AND PRESENTED "SCHOOL BREAK" ACTIVITY DAYS FOR CHILDREN. 335174 1 1 0 0 0 0 1 1 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 8 1 0 0 0 0 0 0 0 0 0 0 X 11 11 1 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CLAUDIA BROWN 7166931885 303 GOUNDRY STREET NORTH TONAWANDA NY 14120 RAPHAELLE PROEFROCK PRESIDENT 10.00 0.00 X X 0 0 0 BARBARA TRABOLD PRESIDENT ELECT /SECRETARY 6.00 0.00 X X 0 0 0 MOLLY BETH MCQUIRE VICE PRESIDENT 1.00 0.00 X X 0 0 0 WARD BRAY TREASURER 8.00 0.00 X X 0 0 0 EDWARD JANULIONIS ASSISTANT TREASURER 6.00 0.00 X X 0 0 0 EVAN WRIGHT TRUSTEE 1.00 0.00 X 0 0 0 COLIN MCBEATH TRUSTEE 1.00 0.00 X 0 0 0 BRENDAN IRR TRUSTEE 1.00 0.00 X 0 0 0 GLEN PITTMAN TRUSTEE 1.00 0.00 X 0 0 0 CHARLES PROEFROCK TRUSTEE 10.00 0.00 X 0 0 0 JAY WILCOX TRUSTEE 4.00 0.00 X 0 0 0 IAN SEPPALA EXECUTIVE DIRECTOR 35.00 0.00 X 60000 0 4395 60000 0 4395 0 0 0 0 0 55849 53059 108908 ADMISSIONS 712110 85063 85063 EDUCATIONAL PROGRAMS 712110 17890 17890 MEMBERSHIP DUES 712110 12763 12763 PRIVATE & GROUP EVENTS 712110 10264 10264 125980 1460 1460 83757 18593 65164 65164 62058 53881 8177 8177 MISCELLANEOUS 900099 810 810 810 310499 125980 0 75611 60000 54000 6000 97984 88186 9798 15960 14364 1596 3225 2902 323 11275 10147 1128 18188 16369 1819 18140 16326 1814 3207 2886 321 13899 12509 1390 102 92 10 2142 1928 214 38160 34344 3816 41675 37507 4168 EXHIBIT & EDUCATION 30793 30793 COLLECTION PIECES 6000 5400 600 REPAIRS & MAINTENANCE 4851 4366 485 JANITORIAL 1781 1603 178 1613 1452 161 368995 335174 33821 0 432225 206162 6962 251747 68054 64388 2239502 1079450 1198212 1160052 5152 6037 1710605 1688386 16663 16059 208112 244993 74900 74900 299675 335952 X 1398830 1340334 12100 12100 1410930 1352434 1710605 1688386 -58496 0 X X 1 X 0 0 0 X 178984 203294 189986 55316 108908 736488 90838 54526 87586 106778 125980 465708 269822 257820 277572 162094 234888 1202196 0 0 0 1202196 357 254 342 1014 1460 3427 357 254 342 1014 1460 3427 64624 885 818 1206 810 68343 334803 258959 278732 164314 237158 1273966 0.94370 0.90140 0.00270 0.00180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 0 X X X 0 63646 884 64530 63419 227 63646 1.00000 0 0 100925 100925 601488 281077 320411 1478679 741018 737661 58410 57355 1055 1160052 X PART II, LINE 5: THE CAROUSEL SOCIETY OCCUPIES THE ALLAN HERSCHEL COMPANY FACTORY BUILDING, A HISTORIC STRUCTURE, AND OPERATES AS A MUSEUM YEAR-ROUND. IN REGARDS TO THE EASEMENT, THE NUMBER OF HOURS AND EXPENSES SPECIFIC TO MONITORING AND ENFORCMENT CANNOT BE READILY DETERMINED. PART III, LINE 1A: THE SOCIETY OWNS, PRESERVES, AND DISPLAYS A RICH AND EXCITING COLLECTION OF RIDES, PERIOD EQUIPMENT, AND EPHEMERA. THE VARIOUS PIECES ARE ON DISPLAY AT THE SOCIETY'S MUSEUM LOCATED IN NORTH TONAWANDA, NEW YORK. IT IS THE SOCIETY'S POLICY TO ACQUIRE ARTIFACTS BY PURCHASE, LOAN, GIFT, BEQUEST OR OTHER MEANS AND NOT TO CAPITALIZE ITS COLLECTION OF ARTIFACTS. THEREFORE, THE VALUE OF ARTIFACTS IS NOT INCLUDED ON THE STATEMENTS OF FINANCIAL POSITION AND NO DETERMINATION HAS BEEN MADE OF THE AGGREGATE VALUE OF SUCH ASSETS FOR FINANCIAL REPORTING PURPOSES. CONTRIBUTIONS OF ARTIFACTS ARE TREATED IN THE SAME MANNER AS PURCHASES OF ARTIFACTS IN THAT THEY ARE NOT CAPITALIZED. PROCEEDS FROM DEACCESSIONS ARE REFLECTED ON THE STATEMENTS OF ACTIVITIES AS NET ASSETS WITH DONOR RESTRICTIONS, BASED ON THE ABSENCE OR EXISTENCE OF DONOR-IMPOSED RESTRICTIONS. USE OF THE PROCEEDS OF DEACCESSIONED OBJECTS ARE RESTRICTED SOLELY FOR THE ACQUISITION OF COLLECTIONS. IN NO EVENT SHALL PROCEEDS BE USED FOR OPERATING EXPENSES OR ANY PURPOSE OTHER THAN ARTIFACT ACQUISITION. PART III, LINE 4: ARTIFACTS AND ARCHIVAL MATERIALS FROM THE CAROUSEL, BAND ORGAN, AND AMUSEMENT RIDE INDUSTRIES. PART X, LINE 2: THE SOCIETY IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE); THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. THE SOCIETY HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. THE SOCIETY PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAXES. MANAGEMENT HAS CONCLUDED THAT THE SOCIETY HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT IN ITS FINANCIAL STATEMENTS. U.S. FORMS 990 FILED BY THE SOCIETY ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. CANALFEST 55038 55038 9067 SPECIAL EVENT INCOME 25919 25919 6470 2 2800 2800 3056 83757 83757 18593 18593 65164 FORM 990, PART VI, SECTION A, LINE 2 RAPHAELLE PROEFROCK, BOARD PRESIDENT, AND CHARLES PROEFROCK, BOARD TRUSTEE, ARE HUSBAND AND WIFE. NEITHER ARE COMPENSATED FOR THEIR SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE CAROUSEL SOCIETY SELLS MEMBERSHIPS TO THE GENERAL PUBLIC WHICH INCLUDE ADMISSION TO THE MUSEUM, DISCOUNTED RIDES AND CLASSES, AND A NEWSLETTER. MEMBERS DO NOT VOTE ON THE BOARD MEMBERSHIP OR DECISIONS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT COPY OF FORM 990 IS E-MAILED TO ALL TRUSTEES, AS WELL AS THE FINAL COPY, FOR REVIEW, COMMENT, AND ACCEPTANCE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORM IS DISTRIBUTED ANNUALLY AT BOARD MEETING FOR TRUSTEES TO SIGN. FORM 990, PART VI, SECTION B, LINE 15 THE SALARY FOR THE EXECUTIVE DIRECTOR AND THE DIRECTOR OF EDUCATION IS BASED ON RESEARCH OF COMPARABLE POSITIONS WITH ORGANIZATIONS OF SIMILAR SIZE. FORM 990, PART VI, SECTION C, LINE 19 THE INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGES TO THE OVERSIGHT OR SELECTION PROCESS FOR THE REVIEW HAVE TAKEN PLACE DURING THE FISCAL YEAR ENDED DECEMBER 31, 2023.