2024-11-15T15:11:48-06:00 2023-12-31 042211907 MILLER WACHMAN LLP 100 CAMBRIDGE STREET 13TH FLOOR BOSTON MA 021142548 990 2023-01-01 042133876 THE COPLEY SOCIETY OF ART COPL 6175365049 158 NEWBURY STREET BOSTON MA 021162888 SUZAN REDGATE EXECUTIVE DIRECTOR 6175365049 2024-11-13 1 0 ROBIN A KATZMAN CPA P01569433 6173386800 2024-11-13 2023 2024-10-15 13:58:12Z SUZAN REDGATE 158 NEWBURY STREET BOSTON MA 021162888 491943 0 X COPLEYSOCIETY.ORG X 1879 MA THE COPLEY SOCIETY OF ART (COSO) IS A NON-PROFIT ORGANIZATION COMMITTED TO THE ADVANCEMENT AND PROMOTION OF ITS MEMBER ARTISTS. DEDICATED TO THE ENJOYMENT OF VISUAL ARTS, THE ORGANIZATION PROVIDES A PLATFORM FOR ARTS CULTIVATION WHILE ENGAGING AND EDUCATING THE PUBLIC. ARTIST MEMBERSHIP IS COMPRISED OF CONTEMPORARY AND TRADITIONAL ARTISTS ADMITTED BY A CREDENTIALED MEMBERSHIP COMMITTEE. COSO SUPPORTS ARTIST MEMBERS BY OFFERING VENUES FOR EXHIBITING AND SELLING THEIR ARTWORK AND AWARDS SPECIAL STATUS TO THOSE WHO HAVE ACHIEVED DISTINCTION. MEMBERSHIP IS OPEN TO BOTH ARTISTS AND PATRONS WHOSE COMBINED CONTRIBUTIONS HELP SUPPORT THE EDUCATIONAL AND COMMUNITY OUTREACH PROGRAMS, ESSENTIAL TO THE ORGANIZATION'S MISSION SINCE 1879. 9 9 9 0 0 0 75916 51757 292716 334371 558 2565 31960 52305 401150 440998 6500 6500 0 0 214350 201056 0 0 22689 263344 273537 484194 481093 -83044 -40095 514998 480806 97858 103761 417140 377045 THE COPLEY SOCIETY OF ART (COSO)IS A NON-PROFIT ORGANIZATION COMMITTED TO THE ADVANCEMENT, ENJOYMENT, AND THE PROMOTION OF ITS MEMBER ARTISTS AND THE VISUAL ARTS. THE ORGANIZATION COMPRISES ARTISTS WHO ARE JURIED BY A CREDENTIALED MEMBERSHIP COMMITTEE. 0 0 265342 6500 334371 GALLERY EXHIBITIONS AND OUTSIDE SHOWS - MEMBER ARTISTS PAINTING EXHIBITIONS AT THE ART GALLERY - CONTINUAL SELECTION AND SHOWINGS. ART SHOWS ORGANIZED BY THE SOCIETY HELD OUTSIDE THE SOCIETY'S GALLERY. 265342 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 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 1 55 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 0 0 MA X X SUZAN REDGATE 6175365049 158 NEWBURY STREET BOSTON MA 021162888 GEOFFREY CHALMERS GOVERNOR 1.00 X 0 0 0 ELAINE MANGUM VICE-PRESIDENT 1.00 X X 0 0 0 THEODORE E CHARLES PRESIDENT 1.00 X X 0 0 0 KATHY SCADDEN SECRETARY 1.00 X X 0 0 0 GEORGE BAXENDALE TREASURER 1.00 X X 0 0 0 MAX STERN GOVERNOR 1.00 X 0 0 0 DOUG ADAMS GOVERNOR 1.00 X 0 0 0 SUZAN REDGATE EXECUTIVE DIRECTOR 40.00 X 110000 0 13500 110000 0 13500 1 0 0 0 0 51757 51757 GALLERY EX. SALES 713990 162280 162280 MEMBERSHIP DUES 713990 155351 155351 GROUP EXHIBITION FEES 713990 16740 16740 334371 2565 2565 103250 50945 52305 52305 52305 440998 334371 0 54870 6500 6500 166612 83306 83306 19968 9984 9984 14476 7238 7238 650 650 19126 19126 1243 870 373 15256 4882 10374 22718 12286 10432 1085 1085 33135 33135 3746 1873 1873 PAYMENTS TO ARTISTS 108672 102152 6520 GALLERY EXPENSE 16543 11084 5459 DUES & SUBSCRIPTIONS 12147 12147 TELEPHONE & UTILITIES 11404 5702 5702 27812 19465 8011 336 481093 265342 193062 22689 122187 185997 12232 1381 6210 5778 900578 622678 298035 277900 53584 0 22750 9750 514998 480806 34967 36397 47975 51460 14916 15904 97858 103761 X 377387 337292 39753 39753 417140 377045 514998 480806 -40095 0 X 0 1 X 1 0 X 209401 177426 171052 204773 207109 969761 195613 147946 321198 171855 179021 1015633 405014 325372 492250 376628 386130 1985394 0 0 0 1985394 95334 65289 69780 79758 105815 415976 95334 65289 69780 79758 105815 415976 500348 390661 562030 456386 491945 2401370 0.82680 0.83060 0.17320 0.16940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13500 13500 775798 518025 257773 111280 104653 6627 277900 TENANT SECURITY DEPOSITS 13888 GIFT CERTIFICATES 2016 15904 X 491945 50947 50947 440998 0 440998 532040 50947 50947 481093 0 481093 PART X, LINE 2: THE SOCIETY ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE SOCIETY HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE SOCIETY HAS DETERMINED THAT SUCH A TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE SOCIETY IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE SOCIETY'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSE 50,947. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSE 50,947. 1 MONEY EAR MARKED FOR ARTIST RESIDENCIES 3 6500 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DELIVERED MEMBERS OF THE BOARD OF GOVERNORS. THE MEMBERS OF THE BOARD OF GOVERNORS ARE ASKED TO REVIEW THE FORM 990 AND TO CONTACT THE TREASURER IF THEY HAVE ANY QUESTIONS. FORM 990, PART VI, SECTION B, LINE 15A THE SOCIETY'S BOARD OF GOVERNORS SETS THE SALARY FOR THE EXECUTIVE DIRECTOR AND PERIODICALLY REVIEWS THE COMPENSATION LEVEL. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON THE WEBSITE OF THE ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS DIVISUION OF PUBLIC CHARITIES.