2024-05-08T10:01:45-04:00 2023-06-30 821276091 Corcoran & Bernard CPAs LLC 132 N Telemachus Street New Orleans LA 70119 990 2022-07-01 720861706 JEFFERSON PERFORMING ARTS SOCIETY JEFF 1118 CLEARVIEW PARKWAY METAIRIE LA 70001 TIMOTHY T SIMMONS EXECUTIVE DIREC 5048852000 2024-05-15 true TIMOTHY SIMMONS Amy Corcoran P01078383 5043721504 2024-05-08 X 0 00 AAL1 IAL1 2022 2023-04-26 12:10:37Z 2950705 false X WWW.JPAS.ORG X 1978 LA THE ORGANIZATIONS PRIMARY EXEMPT PURPOSE IS FOR THE GENERAL PUBLIC TO GAIN FURTHER APPRECIATION OF THE ARTS IN THE COMMUNITY & EDUCATIONAL PURPOSES THROUGH ATTENDANCE AT PERFORMANCES & TRAINING OF THE PERFORMERS IN VARIOUS ARTISTIC ENDEAVORS. 15 15 37 120 0 0 1631192 841687 978025 1640386 15354 7277 461355 2624571 2950705 0 0 690901 1185357 0 128800 1451108 1954899 2142009 3140256 482562 -189551 1563786 1866943 352386 866394 1211400 1000549 THE ORGANIZATIONS PRIMARY EXEMPT PURPOSE IS FOR THE GENERAL PUBLIC TO GAIN FURTHER APPRECIATION OF THE ARTS IN THE COMMUNITY & EDUCATIONAL PURPOSES THROUGH ATTENDANCE AT PERFORMANCES & TRAINING OF THE PERFORMERS IN VARIOUS ARTISTIC ENDEAVORS. false false 2572618 PROGRAM CONCERTS & PERFORMANCES HELD FOR GENERAL PUBLIC TO FURTHER THEIR APPRECIATION OF THE ARTS IN THE COMMUNITY. EVENTS ARE HELD AS EITHER ONE OR SEVERAL PERFORMANCES & INCLUDE GRAND OPERA, BROADWAY MUSICALS, SYMPHONIC AND CHORAL CONCERTS, BALLET AND MODERN DANCE AND DISTINGUISHED GUEST ARTISTS OF ALL GENRES FROM AROUND THE WORLD AND VARIOUS MUSICAL THEATRE CAMPS FOR KIDS DURING THE FALL, SPRING, AND SUMMER, AT RISK AND NON AT-RISK YOUTH OUTREACH PROGRAMS DURING THE SCHOOL YEAR. 2572618 true true false false false false false false false true true true 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 167 0 true 37 true false false false false false true true false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false X TIMOTHY SIMMONS 5048852000 1118 CLEARVIEW PARKWAY METAIRIE LA 70001 TIMOTHY SIMMONS EXECUTIVE DIRECTOR 40.00 0.00 X 144355 0 10878 ROBBIN B HARDEE BOARD MEMBER 1.00 0.00 X 0 0 0 LAWRENCE C GIBBS BOARD MEMBER 1.00 0.00 X 0 0 0 STEPHEN I DWYER BOARD MEMBER 1.00 0.00 X 0 0 0 SANDRA THOMPSON HERMAN BOARD MEMBER 1.00 0.00 X 0 0 0 CAROL SMITH BOARD MEMBER 1.00 0.00 X 0 0 0 EDWARD L MARSHALL BOARD MEMBER 1.00 0.00 X 0 0 0 CHE R JONES BOARD MEMBER 1.00 0.00 X 0 0 0 DARREL BEERBOHM BOARD MEMBER 1.00 0.00 X 0 0 0 TARYN GUIDRY ANDERSON BOARD MEMBER 1.00 0.00 X 0 0 0 MELISSA P CRUSE SECRETARY 2.00 0.00 X X 0 0 0 DAVID L HAYDEL JR VICE PRESIDENT 2.00 0.00 X X 0 0 0 DWIGHT THOMAS VAUGHN PRESIDENT 2.00 0.00 X X 0 0 0 MARY VIRGINIA CRAWFORD NOMINATING CHAIR 2.00 0.00 X X 0 0 0 FREDDIE LANDRY PARLIAMENTARIAN 2.00 0.00 X X 0 0 0 JESSICA M COGGINS TREASURER 2.00 0.00 X X 0 0 0 ROBERT DEVINEY EXECUTIVE DIRECTOR 40.00 0.00 X 0 0 0 144355 0 10878 1 false true false 746019 95668 841687 CONCERTS & PERFORMANCE 711190 1494340 1494340 AUTO RENTAL TAX CONTRIB 711190 50378 50378 YOUTH PRODUCTION FEES 711190 95668 95668 1640386 7277 7277 TAX CREDIT REVENUE 900099 461355 461355 461355 2950705 2101741 0 7277 X 188379 62793 62793 62793 855583 704340 121410 29833 83959 66628 12200 5131 57436 42448 10040 4948 12120 12120 205 205 18345 18345 1227 1227 756148 739609 16539 207116 207116 21882 16695 5187 512610 415331 97279 2110 2110 14392 14392 6908 6908 PRODUCTION MATERIALS 172853 172853 OPERATIONS EXPENSE 118690 56585 36010 26095 MISCELLANEOUS 62183 31092 31091 CREDIT CARD FEES 48110 48110 3140256 2572618 438838 128800 274495 335610 6009 624624 747467 49687 38709 848162 567576 312494 280586 296477 406441 58130 1563786 1866943 198123 275683 154263 267197 323514 352386 866394 X 1075803 854598 135597 145951 1211400 1000549 1563786 1866943 X -189551 31992 -53292 X false true X true false X 1194240 882510 856370 1631192 841687 5405999 1377311 1374867 676884 978025 1640386 6047473 213633 113342 3567 10096 461355 801993 2785184 2370719 1536821 2619313 2943428 12255465 10000 10000 10000 10000 12245465 3539 4697 5103 5258 7277 25874 3539 4697 5103 5258 7277 25874 8100 88 55 8243 2796823 2375504 1541979 2624571 2950705 12289582 0.99640 0.99750 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 343227 25172 38042 406441 343261 1375 1409 343227 302619 60771 19090 1039 343261 280356 22832 297 866 302619 248067 15327 17855 893 280356 0.64000 0.36000 true false 112341 112341 250734 93268 157466 85878 75099 10779 399209 399209 280586 MUTUAL FUND INVESTMENTS- GNOF 260490 F BENEFICIAL INTEREST IN ASSETS 145951 F 406441 OPERATING LEASE LIABILITY 58892 LINE OF CREDIT 264622 323514 X 3236970 31992 255500 287492 2949478 1227 1227 2950705 3394529 255500 255500 3139029 1227 1227 3140256 Endowment funds intended uses (Part V, line 4) THE PURPOSE OF THE ENDOWMENT FUND IS TO PROVIDE A PERPETUAL SOURCE OF MONEY TO ASSURE THE FUTURE GROWTH AND HEALTH OF JEFFERSON PERFOMING ARTS SOCIETY. Footnote for uncertain tax position under FIN 48 (Part X) THE ORGANIZATION IS ORGANIZED AS LOUISIANA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION, AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO OUR EXEMPT PURPOSES. THE ORGANIZATION HAVE DETERMINED THAT WE ARE NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAVE NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. X X false false false false false false false false false TIMOTHY SIMMONS EXECUTIVE DIRECTOR 144355 10878 155233 Related organization compensation method (Part I, line 3) ANNUALLY, A SALARY REVIEW IS CONDUCTED. THIS PROCESS INCLUDES RESEARCHING SALARIES REPORTED ON FORM 990S OF SIMILAR TYPE AND SIZE ORGANIZATIONS LOCALLY, REGIONALLY AND NATIONALLY. THIS DATA IS COMPARED TO THE PROPOSED SALARY TO THE SELECTED ENTITIES FOR REASONABLENESS. THE PROPOSED SALARY AND THE RESEARCH PERFORMED IS THEN PRESENTED TO THE FULL INDEPENDENT BOARD FOR THEIR REVIEW AND FINAL APPROVAL OF THE SALARY. THIS IS DOCUMENTED IN THE BOARD MINUTES. THE BOARD MEETS BIMONTHLY. Form 990 governing body review Part VI line 11 THE TREASURER REVIEWS THE FORM 990 IN DETAIL. THE CPA FIRM THAT PREPARED THE FORM 990 IS AVAILABLE FOR QUESTIONS THAT ARISE. COPIES OF THE FORM 990 ARE DISTRIBUTED TO THE FULL BOARD FOR THEIR REVIEW PRIOR TO FILING THE RETURN. AFTER REVIEW AND ANY EDITING, THE FULL INDEPENDENT BOARD APPROVES THE DRAFT OF THE FORM 990 AND GIVES THE TREASURER THE POWER TO HAVE THE CPA FIRM FINALIZE THE RETURN FOR SUBMISSION TO THE IRS. Conflict of interest policy compliance Part VI line 12c WE HAVE REGULAR STAFF MEETINGS AND ANNUAL EMPLOYEE REVIEWS DURING WHICH WE DISCUSS THE EMPLOYEE HANDBOOK AND POLICIES AND RE-EMPHASIZE KEY ELEMENTS OF THIS HANDBOOK. CEO executive director top management comp Part VI line 15a ANNUALLY, A SALARY REVIEW IS CONDUCTED. THE BOARD REVIEWS SALARIES AS PART OF THE TOTAL BUDGET. THE PROPOSED SALARY IS PRESENTED TO THE FULL INDEPENDENT BOARD FOR THEIR REVIEW AND FINAL APPROVAL OF THE SALARY. THIS IS DOCUMENTED IN THE BOARD MINUTES. THE BOARD MEETS MONTHLY. Other officer or key employee compensation Part VI line 15b ANNUALLY, A SALARY REVIEW IS CONDUCTED. THE BOARD REVIEWS SALARIES AS PART OF THE TOTAL BUDGET. THE PROPOSED SALARY IS PRESENTED TO THE FULL INDEPENDENT BOARD FOR THEIR REVIEW AND FINAL APPROVAL OF THE SALARY. THIS IS DOCUMENTED IN THE BOARD MINUTES. THE BOARD MEETS MONTHLY. Governing documents etc available to public Part VI line 19 THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE ANNUAL AUDIT IS AVAILABLE ON THE WEBSITE OF THE LOUISIANA LEGISLATIVE AUDITOR. Explanation of other changes in net assets or fund balances Part XI line 9 THE PRIOR YEAR FORM 990 WAS PREPARED BASED ON A DRAFT AUDIT. CHANGES WERE MADE TO THE AUDIT REPORT PRIOR TO ISSUANCE THAT RESULTED IN REVENUE INCREASING BY $148,623 AND EXPENSES INCREASING BY $201,915. THE ISSUED AUDIT REPORT FOR THE YEAR ENDING JUNE 30, 2022, REPORTED NET ASSETS $53,292 LESS THAN THE AMOUNT REPORTED ON THE 2021 FORM 990. List of other fees for services expenses Part IX line 11g PROGRAM SERVICE:PERFORMANCE ARTISTS & MUSICAL THEATRE CONTRACTORS= $739,609MANAGEMENT & GENERAL:CONSULTING= $14,121IT SUPPORT= $2,418