2025-01-21T11:13:15-05:00 2024-08-31 471793720 ARCARA LENDA EUSANIO & STACEY CPA'S PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2023-09-01 811755030 WEST FALLS CENTER FOR THE ARTS WEST 7165706520 1863 DAVIS ROAD WEST FALLS NY 14170 CAROLYN PANZICA EXECUTIVE DIRECTOR 7165706520 2025-01-21 true true DAVID ARCARA CPA P00165827 7166342722 2025-01-21 2023 2024-10-15 13:58:12Z CAROLYN PANZICA 1863 DAVIS ROAD WEST FALLS NY 14170 374602 false X HTTPS://WWW.WESTFALLSARTCENTER.ORG/ X 2016 NY TO PROVIDE ACCESS TO THE ARTS FOR PEOPLE OF ALL AGES IN A DIVERSE RURAL COMMUNITY. THE ORGANIZATION CREATES A SAFE ENVIRONMENT TO EXPRESS EMOTIONS THROUGH CREATIVITY TO HELP SUSTAIN AND GROW COGNITIVE DEVELOPMENT FOR ALL MEMBERS OF THE COMMUNITY. 9 9 1 50 0 172315 250953 108638 79648 0 48569 44001 329522 374602 0 0 74666 76694 0 38169 259835 233373 334501 310067 -4979 64535 237369 419648 165491 283235 71878 136413 X TO PROVIDE ACCESS TO THE ARTS FOR PEOPLE OF ALL AGES IN A DIVERSE RURAL COMMUNITY. THE ORGANIZATION CREATES A SAFE ENVIRONMENT TO EXPRESS EMOTIONS THROUGH CREATIVITY TO HELP SUSTAIN AND GROW COGNITIVE DEVELOPMENT FOR ALL MEMBERS OF THE COMMUNITY. false false 211829 79648 MUSICAL EVENTS - PROVIDING A VENUE THAT ENCOURAGES COLLABORATION AND GROWTH BETWEEN AMATEUR AND PROFESSIONAL ARTISTS. MUSICAL PERFORMANCES OFFER PERFORMING ARTS TO A RURAL COMMUNITY. THE PERFORMANCES PROVIDE A SAFE ENVIRONMENT TO EXPRESS EMOTIONS THROUGH CREATIVITY TO HELP SUSTAIN AND GROW COGNITIVE DEVELOPMENT FOR ALL MEMBERS OF THE COMMUNITY. 10344 MEMORY CAFE - FREE CONCERTS FOR CAREGIVERS AND LOVED ONES TO RELAX AND ENJOY SOCIALIZING, REFRESHMENTS, AND ENTERTAINMENT. 222173 true true false true false false false false false false true false false true true true false false false false false false false false false false false false false false false false false false false true true false false false false false false false false false false true 37 0 1 true false false false false false false false false X 9 9 true false false false false false false true true false false true true true true true true false false false NY X CAROLYN PANZICA 7165706520 1863 DAVIS ROAD WEST FALLS NY 14170 CAROLYN PANZICA EXECUTIVE DI 40.00 X 71214 0 0 JIM GRANVILLE PRESIDENT 1.00 X X 0 0 0 CHRIS BARUSIC VICE PRESIDE 1.00 X X 0 0 0 ED HEMPLING TREASURER 1.00 X X 0 0 0 TERESA SCHWARTZOTT SECRETARY 1.00 X X 0 0 0 RITA GREIS BOARD MEMBER 1.00 X 0 0 0 KIM MARIE MCKERNAN BOARD MEMBER 1.00 X 0 0 0 BILL PANZICA BOARD MEMBER 1.00 X 30000 0 0 FRED SAIA BOARD MEMBER 1.00 X 0 0 0 DOUG YEOMANS BOARD MEMBER 1.00 X 8000 0 0 109214 false false false 55200 195753 250953 TICKET SALES 711110 79648 79648 79648 7190 7190 34719 34719 34719 OTHER SUPPORT 711110 2092 2092 2092 374602 116459 X 70327 63295 3516 3516 6367 5731 318 318 17569 17569 49050 14715 34335 5654 5654 3164 2847 317 36877 33189 3688 1029 926 103 966 869 97 1337 1203 134 4795 4315 480 2885 2596 289 MUSIC 77623 77623 SUPPLIES 20212 18191 2021 MISCELLANEOUS 5294 4765 529 DONATION EXPENSE 3966 3966 2952 2657 295 310067 222173 49725 38169 98838 121449 40000 2606 38086 12638 21701 25448 114224 232751 237369 419648 6152 6435 47615 46324 111724 230476 165491 283235 X 24637 64513 47241 71900 71878 136413 237369 419648 64535 X true X false true false X 48696 128123 155631 172315 250953 755718 101361 148096 123649 373106 72738 72738 121434 128123 256992 320411 374602 1201562 1201562 8328 8328 121434 128123 265320 320411 374602 1209890 0.99310 0.99120 0.00000 0.00000 X PART III, LINE 12 2021 - FUNDRAISING REVENUE 7,177 2021 - OTHER INCOME 1,151 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 9050 9050 false SCHEDULE C, PART II-B, LINE 1 THE ORGANIZATION HAD LOBBYING EXPENDITURES TOTALING 9,050 FOR THE FILING PERIOD. THESE PAYMENTS WERE ENTIRELY TO LOBBYING FIRM MASIELLO, MARTUCCI & ASSOCIATES (THE "FIRM"). THE FIRM WAS ENGAGED TO ADVOCATE FOR ERIE COUNTY AND STATE OF NEW YORK GRANTS ON BEHALF OF THE ORGANIZATION. AS PART OF THE ENGAGEMENT, THE FIRM COMMUNICATED WITH LEGISLATORS IN SUPPORT OF THE ORGANIZATION'S GRANT APPLICATIONS. 15208 2045 13163 22878 10593 12285 25448 RIGHT OF USE ASSET 230476 SECURITY DEPOSITS 2275 232751 OPERATING LEASE LIABILITY 230476 230476 X SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF AUGUST 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO AUGUST 31, 2021. BILL PANZICA SPOUSAL 30000 RENT false SCHEDULE L, PART V SCHEDULE L, PART IV, PART IV (D): THE ORGANIZATION LEASES ITS BUILDING FROM A BOARD MEMBER WHO IS ALSO RELATED TO THE ORGANIZATION'S EXECUTIVE DIRECTOR. THE TOTAL RELATED RENT EXPENSE WAS 30,000 FOR THE YEAR ENDED AUGUST 31, 2024. FORM 990 - ORGANIZATION'S MISSION TO PROVIDE ACCESS TO THE ARTS FOR PEOPLE OF ALL AGES IN A DIVERSE RURAL COMMUNITY. THE ORGANIZATION CREATES A SAFE ENVIRONMENT TO EXPRESS EMOTIONS THROUGH CREATIVITY TO HELP SUSTAIN AND GROW COGNITIVE DEVELOPMENT FOR ALL MEMBERS OF THE COMMUNITY. FORM 990, PAGE 6, PART VI, LINE 2 BILL PANZICA CAROLYN PANZICA BOARD MEMBER EXEC. DIREC. SPOUSAL FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WILL BE EMAILED TO ALL MEMBERS OF ITS GOVERNING BODY FOR REVIEW. THE GOVERNING BODY WILL BE ALOTTED 5 BUSINESS DAYS TO REVIEW AND BRING UP ANY CHANGES THEY THINK SHOULD BE MADE. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES BOARD MEMBERS AND KEY EMPLOYEES TO DISCLOSE CONFLICTS OF INTEREST. ANY CONFLICTS OF INTEREST ARE DISCLOSED AND MONITORED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G GRANT WRITING 0 12,000 28,000 CONSULTING 0 2,715 6,335 TOTAL 0 14,715 34,335