2024-05-14T12:07:50-04:00 2023-06-30 474753799 THE ZLC GROUP CPAS LLC 2399 SWEET HOME RD AMHERST NY 14228 990 2022-07-01 222325828 LANCASTER NEW YORK OPERA HOUSE INC LANC 7166831776 21 CENTRAL AVENUE LANCASTER NY 14086 DAVID BONDROW EXECUTIVE DIRECTOR 7166831776 2024-03-07 true DAVID BONDROW 999009999 false JOHN C CYWINSKI CPA P00446549 7168399001 2024-03-08 X 2022 2023-04-26 12:10:37Z DAVID BONDROW 21 CENTRAL AVENUE LANCASTER NY 14086 550899 false X LANCASTEROPERA.ORG X 1981 NY TO PROVIDE A VENUE FOR SHARED COMMUNITY INVOLVEMENT AND TO PRODUCE AND PRESENT QUALITY ENTERTAINMENT OPPORTUNITIES FOR ARTISTS AND PATRONS. 11 11 80 150 0 405180 167679 285828 383220 -63386 0 0 627622 550899 0 0 227756 272820 0 324 198509 374288 426265 647108 201357 -96209 273263 161743 70570 55259 202693 106484 TO PROVIDE A VENUE FOR SHARED COMMUNITY INVOLVEMENT AND TO PRODUCE AND PRESENT QUALITY ENTERTAINMENT OPPORTUNITIES FOR ARTISTS AND PATRONS. false false 496851 383220 TO PROVIDE LIVE THEATER TO THE COMMUNITY THROUGH OPERA, DANCE, PLAYS, AND MUSICAL PERFORMANCES. 496851 true true false false false false false false false true true false false false false true true false false false 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 12 0 false 80 true false false false false false false false false X 11 11 false false false false true true false true true false false true true true true true true true true false NY X MARIELLE LOECHER CPA 7166831776 21 CENTRAL AVENUE LANCASTER NY 14086 DAVID BONDROW EXECUTIVE DI 40.00 X 52011 0 8292 JAMES ALLEIN PRESIDENT 5.00 X X 0 0 0 DEBBIE BLASK VICE PRESIDE 5.00 X X 0 0 0 NANCY FARRELL DIRECTOR 2.00 X 0 0 0 ANTHONY GARMONE DIRECTOR 2.00 X 0 0 0 KENNETH GRABER DIRECTOR 2.00 X 0 0 0 MARYELLEN KAY DIRECTOR 2.00 X 0 0 0 LINDA KOZIAL DIRECTOR 2.00 X 0 0 0 GEORGE MACKAY DIRECTOR 2.00 X 0 0 0 NANCY MARIANI DIRECTOR 2.00 X 0 0 0 MARCIA MYSZKA SECRETARY 2.00 X X 0 0 0 JOHN TROJANOWSKY TREASURER 5.00 X X 0 0 0 52011 8292 false false false 40000 127679 94500 167679 ADMISSIONS 349054 349054 SPECIAL EVENTS 13875 13875 SPONSORSHIPS 9000 9000 CONCESSIONS 5885 5885 RENTALS 3550 3550 1856 1856 383220 550899 383220 58144 34886 23258 185481 111138 74343 29195 16827 12368 14200 14200 49448 49448 102847 92802 10045 658 658 8446 8446 5256 4730 526 ARTIST FEES 81517 81517 PERFORMANCE 49470 49470 DUES AND FEES 21670 21595 75 SUPPLIES 12562 2584 9978 28214 23408 4482 324 647108 496851 149933 324 134400 57407 61 61 87648 40950 22110 17503 382375 336553 29044 45822 273263 161743 25471 16655 34322 33245 10777 5359 70570 55259 X 170193 86009 32500 20475 202693 106484 273263 161743 -96209 X false true X true false X 93539 191834 128554 405180 167679 986786 563963 320169 13311 285828 383220 1566491 12035 6933 18968 669537 518936 141865 691008 550899 2572245 2572245 1239 425 1664 1239 425 1664 1597 2110 3707 672373 521471 141865 691008 550899 2577616 0.99790 0.99640 0.00000 0.00000 X PART III, LINE 12 MISCELLANEOUS INCOME 3,707 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 61 61 61 61 61 61 61 61 16048 13 16000 61 1.00000 false false 382375 336553 45822 45822 X 550899 550899 550899 647108 647108 647108 SCHEDULE D, PAGE 2, PART V, LINE 4 ANY PERMANENTLY RESTRICTED PORTION OF ENDOWMENT FUND AS STIPULATED BY DONOR IS TO BE MAINTAINED IN PERPETUITY AND ONLY INCOME MAY BE EXPENDED. QUASI- PERMANENTLY RESTRICTED NET ASSETS, AS ESTABLISHED BY THE BOARD OF DIRECTORS, REPRESENTS ASSETS WHICH MAY BE USED FOR THE OPERATION OF THE ORGANIZATION IN THE EVENT OF AN EXTREME EMERGENCY. THE INTEREST GENERALLY MAY BE TRANSFERRED TO THE GENERAL FUND AND USED FOR PROGRAM ENRICHMENT. SCHEDULE D, PAGE 3, PART X THE OPERA HOUSE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X RENTAL SPACE 1 94500 ESTIMATED MARKET VALUE false false false FORM 990, PAGE 6, PART VI, LINE 6 INDIVIDUALS MAY BECOME MEMBERS FOR A PERIOD OF ONE YEAR WITH A PAYMENT OF A MEMBERSHIP FEE. FORM 990, PAGE 6, PART VI, LINE 7A ORGANIZATION MEMBERS ELECT APPOINTEES TO THE BOARD OF DIRECTORS BUT HAVE NO OTHER AUTHORITY OVER DECISIONS MADE BY THE BOARD, NOR DO THEY HAVE ANY OWNERSHIP INTEREST IN THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990, ALONG WITH THE AUDITED FINANCIAL STATEMENTS ARE REVIEWED WITH THE ENTIRE BOARD PRIOR TO ISSUANCE. FORM 990, PAGE 6, PART VI, LINE 12C ORGANIZATION POLICY IS COMMUNICATED TO ALL BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES WITH ANNUAL CERTIFICATION OF COMPLIANCE REQUIRED. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING AND AUTHORIZING COMPENSATION FOR ALL EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING AND AUTHORIZING COMPENSATION FOR ALL EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE ORGANIZATION'S BUSINESS OFFICE.