2024-04-17T13:41:50-05:00 2022-12-31 390859910 BAKER TILLY US LLP 1570 FRUITVILLE PIKE SUITE 400 LANCASTER PA 17601 990 2022-01-01 251205389 CENTRAL PENNSYLVANIA FESTIVAL OF THE ARTS CENT 8142373682 403 SOUTH ALLEN STREET 205A STATE COLLEGE PA 16801 PAMELA SNYDER ETTERS EXECUTIVE DIRECTOR 8142373682 2024-04-17 1 PAMELA SNYDER ETTERS XXX-XX-XXXX 0 KERRI N BOGDA CPA P00760402 7177404863 2024-04-17 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X PAMELA SNYDER ETTERS 403 SOUTH ALLEN STREET 205A STATE COLLEGE PA 16801 870426 0 X WWW.ARTS-FESTIVAL.COM X 1967 PA TO CELEBRATE THE ARTS WITH PRESENTATION OF DIVERSE, HIGH-QUALITY VISUAL AND PERFORMING ARTS. 10 10 3 500 0 0 563899 389444 44420 364446 18119 3440 0 118 626438 757448 0 0 0 0 221059 233086 0 0 7669 170525 568453 391584 801539 234854 -44091 508035 431893 36243 92625 471792 339268 X TO PROMOTE INTEREST IN AND APPRECIATION FOR AND ENJOYMENT OF THE ARTS. TO CONDUCT FESTIVALS OF THE ARTS. TO PLAN AND CONDUCT OTHER PROGRAMS WHICH WILL ADVANCE THE ARTS AND IMPROVE AN APPRECIATION FOR AND ENJOYMENT OF THE ARTS. 0 0 520622 0 364446 TO CELEBRATE THE ARTS WITH PRESENTATION OF DIVERSE, HIGH-QUALITY VISUAL AND PERFORMING ARTS THROUGH THE COOPERATIVE VOLUNTEER SUPPORT OF THE COMMUNITY AND THE PENNSYLVANIA STATE UNIVERSITY. THE ESSENCE OF THE ORGANIZATION IS THE ENRICHMENT AND EDUCATION OF THE AUDIENCE, GROUNDED IN PERSONAL INTER-ACTION BETWEEN ARTIST AND AUDIENCE. 520622 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 1 0 0 PA X REV JEFFREY PACKARD 8142373682 403 SOUTH ALLEN STREET SUITE 205A STATE COLLEGE PA 16801 RENATA S ENGEL PRESIDENT 2.00 X X 0 0 0 CAROLYN DONALDSON VICE PRESIDENT 2.00 X X 0 0 0 KIM ACHE SECRETARY 2.00 X X 0 0 0 DAVID FREGO TREASURER 2.00 X X 0 0 0 JOSEPH BEDDALL DIRECTOR 2.00 X 0 0 0 BRAD KEEN DIRECTOR 2.00 X 0 0 0 CRISTIN LONG DIRECTOR 2.00 X 0 0 0 HEIDI NICHOLAS DIRECTOR 2.00 X 0 0 0 REV JEFFREY A PACKARD DIRECTOR 2.00 X 0 0 0 JAMES TIERNEY DIRECTOR 2.00 X 0 0 0 RICK BRYANT EXECUTIVE DIRECTOR 40.00 X 87619 0 1620 87619 0 1620 0 0 0 0 0 X 29759 359685 389444 SIDEWALK SALES 711300 208638 208638 GENERAL FESTIVAL REV. 711300 88354 88354 CONTRACT REVENUE 711300 58291 58291 EXHIBITIONS 711300 9163 9163 364446 21513 21513 94905 112978 -18073 -18073 -18073 MISCELLANEOUS 900099 118 118 118 757448 364446 0 3558 X 89239 89239 88395 35203 53192 6707 1560 5147 35419 7189 28230 13326 2665 10661 21636 21636 4846 4846 52179 41282 10897 15655 15655 20593 20593 359 359 8455 8455 EVENT COSTS 140882 140882 PHYSICAL ARRANGEMENT 104451 104451 PERFORMING ARTS CENTER 63265 63265 PROJECT EXPENSE 53189 53189 82943 70936 4338 7669 801539 520622 273248 7669 X 55080 30561 88510 47604 813 226 29485 29485 359 0 359613 274620 3434 79108 508035 431893 36203 15227 40 0 77398 36243 92625 X 261176 179976 210616 159292 471792 339268 508035 431893 X -44091 -88433 0 X 0 1 X 0 0 X 319780 330695 256130 563899 389444 1859948 378949 397568 69776 44420 364446 1255159 698729 728263 325906 608319 753890 3115107 0 0 0 3115107 14627 14168 13224 18119 21513 81651 14627 14168 13224 18119 21513 81651 118 118 713356 742431 339130 626438 775521 3196876 0.97440 0.96810 0.02550 0.02730 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC INCOME - 2022 AMOUNT: $ 118. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3434 X 0 210616 -51324 159292 230071 10795 30250 210616 282006 11536 36529 100000 230071 239263 42743 282006 151458 87805 239263 0.00000 0.00000 1.00000 0 0 29485 29485 0 0 ARTWORK 3434 OPERATING LEASE RIGHT-OF-USE ASSET 75674 79108 OPERATING LEASE LIABILITY 77398 77398 X 669015 -88433 -88433 757448 0 757448 801539 0 801539 0 801539 PART III, LINE 4: THE PERMANENT COLLECTION CONSISTS OF VARIOUS ART PIECES PURCHASED DURING PREVIOUS FESTIVALS USED TO PROMOTE INTEREST IN THE ARTS. PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORELIKELY- THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. MANAGEMENT HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2022 OR 2021. FORM 990, PAGE 1, PART B: THIS FORM 990 IS BEING AMENDED DUE TO A CHANGE IN THE AUDIT THAT WAS RECORDED AFTER THE ORIGINAL RETURN WAS FILED. FORM 990, PAGE 1, PART I: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO PART I FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 8: $399,29 $389,444 LINE 9: $403,553 $364,446 LINE 10: $0 $3,440 LINE 11: $1,750 $118 LINE 12: $804,332 $757,448 LINE 15: $238,811 $233,086 LINE 16B: $7,511 $7,669 LINE 17: $549,897 $568,453 LINE 18: $788,708 $801,539 LINE 19: $15,624 ($44,091) LINE 20: $496,294 $431,893 LINE 21: $44,177 $92,625 LINE 22: $452,117 $339,268 FORM 990, PAGE 2, PART III: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO PART III FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 4A EXPENSES: $504,177 $520,622 LINE 4A REVENUES: $403,553 $364,446 FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON, FIRM, CORPORATION, OR ORGANIZATION INTERESTED IN OR HAVING AN APPRECIATION FOR THE ARTS IS ELIGIBLE TO BECOME A MEMBER. MEMBERSHIP SHALL BE GRANTED FOLLOWING A DONATION TO THE FESTIVAL'S ANNUAL FUND. FESTIVAL MEMBERSHIP SHALL BE FOR THE DURATION OF THE FISCAL YEAR IN WHICH THE FESTIVAL RECEIVES THE ANNUAL FUND CONTRIBUTION. MEMBERSHIPS MUST BE INITIATED AT LEAST THIRTY DAYS BEFORE THE ANNUAL MEETING IN ORDER TO VOTE AT THAT MEETING. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS SHALL BE ELECTED ANNUALLY BY THE MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS PROVIDED TO THE BOARD BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS ANY CONFLICTS THAT OFFICERS OR BOARD MEMBERS HAVE AS THEY ARISE. CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ON AN ANNUAL BASIS. THE POLICY COVERS FAMILIES AND BUSINESS RELATIONSHIPS AS A POTENTIAL SOURCE OF CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. COMPENSATION DISCUSSIONS ARE RECORDED IN BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE MAIN OFFICE IN STATE COLLEGE, PA. FORM 990, PAGE 9, PART VIII: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO PART VIII FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 1E: $43,681 $29,759 LINE 1F: $355,348 $359,685 LINE 2B: $119,477 $88,354 LINE 2C: $59,431 $58,291 LINE 2D: $16,007 $9,163 LINE 3: $0 $21,513 LINE 7A: $0 $94,905 LINE 7B: $0 $112,978 LINE 7C: $0 ($18,073) LINE 11: $1,750 $118 FORM 990, PART IX, LINE 24E BAD DEBT: PROGRAM SERVICE EXPENSES 36,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,000. SIDEWALK SALES: PROGRAM SERVICE EXPENSES 31,947. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,947. DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 7,669. TOTAL EXPENSES 7,669. EXHIBITIONS: PROGRAM SERVICE EXPENSES 2,989. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,989. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,409. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,409. BMI/ASCAP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,162. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,162. MEMBERSHIPS AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 767. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 767. FORM 990, PAGE 10, PART IX: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO PART IX, COLUMN B FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 8: $2,678 $1,560 LINE 10: $2,693 $2,665 LINE 12: $40,500 $41,282 LINE 24A: $138,816 $140,882 LINE 24B: $103,669 $104,451 LINE 24C: $83,982 $63,265 LINE 24D: $39,901 $53,189 LINE 24E: $49,546 $70,936 LINE 25: $504,177 $520,622 FORM 990, PAGE 10, PART IX: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO PART IX, COLUMN C FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 8: $9,615 $5,147 LINE 10: $10,772 $10,661 LINE 11C: $20,711 $21,636 LINE 11G: $4,124 $4,846 LINE 12: $14,625 $10,897 LINE 13: $15,517 $15,655 LINE 16: $20,528 $20,593 LINE 24E: $1,653 $4,338 LINE 25: $277,020 $273,248 FORM 990, PAGE 10, PART IX: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO PART IX, COLUMN D FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 24E: $7,511 $7,669 LINE 25: $7,511 $7,669 FORM 990, PAGE 11, PART X: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO PART X, COLUMN B FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 1: $51,515 $30,561 LINE 4: $105,919 $47,604 LINE 8: $813 $0 LINE 11: $334,613 $274,620 LINE 15: $3,434 $79,108 LINE 16: $496,294 $431,893 LINE 17: $44,177 $15,227 LINE 25: $0 $77,398 LINE 26: $44,177 $92,625 LINE 27: $241,501 $179,976 LINE 28: $210,616 $159,292 LINE 32: $452,117 $339,268 LINE 33: $496,294 $431,893 FORM 990, PAGE 12, PART XI: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO PART XI FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 1: $801,332 $757,448 LINE 2: $788,708 $801,539 LINE 3: $15,624 ($44,091) LINE 5: $0 ($88,433) LINE 8: ($35,299) $0 LINE 10: $452,117 $339,268 FORM 990, SCHEDULE A, PAGE 3: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO SECTION A AND B, COLUMN E FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 1: $399,029 $389,444 LINE 2: $403,553 $364,446 LINE 6: $802,582 $753,890 LINE 9: $802,582 $753,890 LINE 10A: $0 $21,513 LINE 10C: $0 $21,513 LINE 12: $1,750 $118 LINE 13: $804,332 $775,521 FORM 990, SCHEDULE A, PAGE 3: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO SECTION A AND B, COLUMN F FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 1: $1,869,533 $1,859,948 LINE 2: $1,294,266 $1,255,159 LINE 6: $3,163,799 $3,115,107 LINE 8: $3,163,799 $3,115,107 LINE 9: $3,163,799 $3,115,107 LINE 10A: $60,138 $81,651 LINE 10C: $60,138 $81,651 LINE 12: $1,750 $118 LINE 13: $3,225,687 $3,196,876 FORM 990, SCHEDULE D, PAGE 2: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO PART V, COLUMN A FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 1C: $0 ($51,324) LINE 1G: $0 $159,292 FORM 990, SCHEDULE D, PAGE 3: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO PART IX FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 1: $0 $3,434 LINE 2: $0 $75,674 FORM 990, SCHEDULE D, PAGE 3: THE AMOUNTS BELOW SUMMARIZE THE CHANGES MADE TO PART X FOR CURRENT YEAR: ORIGINAL RETURN AMENDED RETURN LINE 1: $0 $77,398