2024-11-08T10:30:36-08:00 2023-12-31 161013595 Port Kashdin & McSherry CPAs 3535 West Rd Cortland NY 13045 990 2023-01-01 542098298 CENTER FOR THE ARTS OF HOMER INC CENT 6077494900 72 S MAIN STREET HOMER NY 13077 Patrick Fitzgerald President 2024-11-07 true true CHRISTOPHER GUAY P01346366 6077565681 2023 2024-10-15 13:58:12Z 72 S MAIN STREET HOMER NY 13077 1568974 false X WWW.CENTER4ART.ORG X 2002 NY PROVIDING CULTURAL AND EDUCATIONAL PROGRAMS TO THE HOMER, NEW YORK COMMUNITY. TO ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE OF THE CENTRAL NEW YORK COMMUNITY THAT PRESERVES AND ENRICHES LOCAL CULTURE AND PROVIDES STEWARDSHIP FOR A HISTORICALLY SIGNIFICANT SITE. 13 13 13 75 0 742857 486639 758193 1080868 770 564 656 903 1502476 1568974 0 0 247954 306093 0 8267 843910 1203631 1091864 1509724 410612 59250 1261884 1697630 177861 554357 1084023 1143273 PROVIDING CULTURAL AND EDUCATIONAL PROGRAMS TO THE HOMER, NEW YORK COMMUNITY. TO ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE OF THE CENTRAL NEW YORK COMMUNITY THAT PRESERVES AND ENRICHES LOCAL CULTURE AND PROVIDES STEWARDSHIP FOR A HISTORICALLY SIGNIFICANT SITE. false false 1068080 1083001 PROVIDING CULTURAL AND EDUCATIONAL PROGRAMS TO THE HOMER, NEW YORK COMMUNITY. TO ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE OF THE CENTRAL NEW YORK COMMUNITY THAT PRESERVES AND ENRICHES THE LOCAL CULTURE AND PROVIDES STEWARDSHIP FOR A HISTORICALLY SIGNIFICANT SITE. 1068080 true false false false false false false false false false true false false true 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 62 0 true 13 true false false false false false false false 0 false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true false false NY X MARY LAFLER 6077494900 72 S MAIN ST HOMER NY 13077 Ty Marshall Pitoniak Executive Dir. 40.00 0.00 X 51214 0 0 Kim Allen Director 1.00 0.00 X 0 0 0 Patrick Fitzgerald President 1.00 0.00 X X 0 0 0 Liz Arnold Director 1.00 0.00 X 0 0 0 Clinton Brooks Vice Chairman 1.00 0.00 X X 0 0 0 Francis Casullo Director 1.00 0.00 X 0 0 0 Amy Buggs Director 1.00 0.00 X 0 0 0 William Schell Director 1.00 0.00 X 0 0 0 Andrew Young Director 1.00 0.00 X 0 0 0 Stephanie Koslowski Director 1.00 0.00 X 0 0 0 Daniel Merritt Secretary 1.00 0.00 X X 0 0 0 Ronald Walsh Director 1.00 0.00 X 0 0 0 Jean Wittman Director 1.00 0.00 X 0 0 0 Dianne Higgins Treasurer 1.00 0.00 X X 0 0 0 51214 0 false false false 0 59445 41000 386194 45842 486639 CONCESSION SALES 722410 156159 156159 HOMER NEWS SPONSORSHIPS 513110 65484 65484 INSTRUCTIONAL CLASSES 611600 250 250 LIVE EVENTS ADMISSIONS 711190 791397 791397 PROGRAM RENTAL INCOME 531120 67578 67578 1080868 564 564 0 0 0 0 0 0 0 OTHER INCOME 903 903 903 1568974 1081771 564 0 0 0 0 51214 27144 23046 1024 0 224230 116472 102154 5604 0 6851 4942 1575 334 23798 12613 10709 476 0 0 7650 7650 0 0 0 2576 2576 65414 1408 64006 16576 16576 0 0 23479 11783 11696 25934 25934 0 0 9830 1700 8130 0 66020 29707 36313 28778 14862 13916 PERFORMER EXPENSE 640343 640343 REPAIR AND MAINTENANCE 81462 25408 56054 CONCESSIONS 67041 67041 PERF. PUBLICITY & WEBSITE 45029 45029 123499 69628 53042 829 1509724 1068080 433377 8267 142748 224763 165914 297229 0 27052 29072 2289 0 0 0 1719 1719 1691805 687065 427663 1004740 0 0 0 1988 1626 494800 136192 1261884 1697630 23731 26215 100026 183303 54104 344839 177861 554357 X 1048018 1051688 36005 91585 1084023 1143273 1261884 1697630 59250 X false true X true false X 191357 138857 441372 742857 484506 1998949 0 0 191357 138857 441372 742857 484506 1998949 0 1998949 829 656 770 564 2819 0 33362 656 903 34921 2036689 2201377 0.98150 0.97860 X 50738 50738 480014 435099 44915 1003401 121839 881562 136970 111287 25683 20682 18840 1842 1004740 Construction In Progress 132192 Goodwill 4000 136192 X 1568974 1568974 1568974 1509724 1509724 1509724 Part X : FIN48 Footnote The Center for the Arts of Homer, Inc. is exempt from income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code and is classified by the Internal Revenue Service as a not-for-profit organization that is not a private foundation. Entities that are classified under this section of the code are taxed on unrelated business income as defined by IRS regulations. The Organization had no unrelated business income for the years ended December 31, 2023 and 2022. Accordingly, no provision for income taxes is made in the financial statements.The Organization follows the provisions of Accounting for Uncertainty in Income Taxes under the Income Taxes Topic of the Codification. The Codification requires the evaluation of tax positions, which includes maintaining its tax-exempt status and the taxability of any unrelated business income, and does not allow recognition of tax positions which do not meet a more-likely-than-not threshold of being sustained by the applicable tax authority. Management does not believe it has taken any tax positions that would not meet this threshold. The Organizations income tax returns are subject to possible federal examination, generally for three years after they are filed. X SPONSORSHIPS 31 11787 SALE OF COMP X MATS & LABOR 13 34055 SELLING PRICE false false false Form 990, Part VI, Section B, Line 11b FORM 990 IS MADE AVAILABLE TO THE BOARD FOR REVIEW PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION HAS BOARD MEMBERS SIGN A CONFLICT OF INTEREST DECLARATIN ANNUALLY. ANY MATTERS THAT NEED DISCUSSION ARE DISCUSSED WITHIN BOARD MEETINGS. Form 990, Part VI, Section B, Line 15a EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY AND COMPENSATION IS DETERMINED BY THE PERSONNEL COMMITTEE AND VOTED ON BY THE BOARD OF DIRECTORS. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AS REQUIRED BY LAW.