2025-01-24T09:21:17-06:00 2024-06-30 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD SUITE 302 WESTBOROUGH MA 01581 990 2023-07-01 223217131 ARTS & BUSINESS COUNCIL OF GREATER BOSTON INC ARTS 6173507600 15 CHANNEL CENTER STREET 103 BOSTON MA 02210 JAMES GRACE EXECUTIVE DIRECTOR 6173507600 2025-01-23 1 1 SANDRA M BROWN CPA P01614103 5088717178 2025-01-23 2023 2025-03-06 01:10:19Z JAMES GRACE 15 CHANNEL CENTER STREET 103 BOSTON MA 02210 1013057 0 X WWW.ARTSANDBUSINESSCOUNCIL.ORG X 2000 MA TO PROVIDE DIRECT LEGAL/BUSINESS SERVICES, EDUCATIONAL PROGRAMS, AND AFFORDABLE ARTS SPACES FOR ARTISTS AND ARTS/CULTURAL ORGANIZATIONS. 19 19 12 187 0 0 1271062 899743 191128 108966 3747 3964 4717 384 1470654 1013057 720993 509940 0 0 411346 449359 0 0 49886 268753 277399 1401092 1236698 69562 -223641 2249876 2146977 103148 125512 2146728 2021465 TO PROVIDE DIRECT LEGAL/BUSINESS SERVICES, EDUCATIONAL PROGRAMS, AND AFFORDABLE ARTS SPACES FOR ARTISTS AND ARTS/CULTURAL ORGANIZATIONS. 0 0 998317 509940 109350 VARIETY OF LEGAL AND BUSINESS SERVICES FOR ARTISTS AND ARTS/CULTURAL ORGANIZATIONS, OFTEN PROVIDED PRO BONO. THESE SERVICES INCLUDE PROVIDING SAFE, AFFORDABLE, PERMANENT ARTIST WORK SPACES WHERE WORK IS MADE, REHEARSED AND SHARED. IN FY 2024 MORE THAN 500 ARTISTS BENEFITTED FROM THESE PROGRAMS. 998317 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 98 0 12 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA CT X X JAMES F GRACE EXECUTIVE DIRECTOR 6173507600 15 CHANNEL CENTER STREET 103 BOSTON MA 02210 JAMES GRACE ESQ EXECUTIVE DIRECTOR 37.00 3.00 X 164615 15000 7354 LUCAS BLACKADAR DEPUTY DIRECTOR 40.00 X 101308 0 3992 BITHYAH ISRAEL PRESIDENT 1.00 X X 0 0 0 JIM BUZA TREASURER 1.50 1.00 X X 0 0 0 AWILDA IRIZARRY CLERK 1.00 1.00 X X 0 0 0 SEAN NEWTH BOARD MEMBER 4.00 X 0 0 0 MARISA MURTAGH ESQ BOARD MEMBER 1.50 X 0 0 0 ALEX GAVIS BOARD MEMBER 1.00 X 0 0 0 KRISTIN D'AMBROSIO BOARD MEMBER 1.00 X 0 0 0 DAYLA ARABELLA SANTURRI BOARD MEMBER 1.00 X 0 0 0 CHERYL TOUGIAS BOARD MEMBER 1.00 1.00 X 0 0 0 GLENN G PUDELKA BOARD MEMBER 1.00 X 0 0 0 JOANNE KALIONTZIS BOARD MEMBER 1.00 1.00 X 0 0 0 KATHLEEN GONDEK PHD BOARD MEMBER 1.00 X 0 0 0 RUXANDRA TENTIS BOARD MEMBER 1.00 X 0 0 0 AMANDA ECKHOFF BOARD MEMBER 1.00 X 0 0 0 DAVID GUERRA BOARD MEMBER 1.00 X 0 0 0 LISA NICKERSON BOARD MEMBER 1.00 1.00 X 0 0 0 MINERVA PINTO BOARD MEMBER 1.00 X 0 0 0 STACY REED BOARD MEMBER 1.00 X 0 0 0 AYANA MACK BOARD MEMBER 1.00 X 0 0 0 265923 15000 11346 2 0 1 0 0 341000 558743 47651 899743 PROGRAM SERVICE FEES 711300 92854 92854 EDUCATIONAL/WORKSHOP F 711300 16112 16112 108966 3964 3964 OTHER INCOME 900099 384 384 384 1013057 109350 0 3964 X 509940 509940 196969 152571 25240 19158 184441 144045 23264 17132 15077 13032 1505 540 52872 41292 6669 4911 58556 58556 158708 111779 40505 6424 1274 849 425 35006 18402 14883 1721 11547 3415 8132 12308 2992 9316 1236698 998317 188495 49886 439515 290433 1547490 1616548 209900 209886 16017 13051 6254 3059 30700 14000 2249876 2146977 103148 125512 103148 125512 X 1716165 1583786 430563 437679 2146728 2021465 2249876 2146977 -223641 98378 0 X 0 1 X 1 0 X 548492 1345334 1536524 1271062 899743 5601155 548492 1345334 1536524 1271062 899743 5601155 255918 5345237 8937 4374 4549 3747 3964 25571 59051 51748 1525 384 112708 5739434 851576 0.93130 0.92110 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 56,875. 2020 AMOUNT: $ 49,123. 2021 AMOUNT: $ 1,525. OTHER REVENUE - 2019 AMOUNT: $ 2,176. 2020 AMOUNT: $ 2,625. 2023 AMOUNT: $ 384. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: TAX POSITION: THE ORGANIZATION CURRENTLY EVALUATES ALL TAX POSITIONS AND MAKE A DETERMINATION REGARDING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UNDER REVIEW. THE PRIMARY TAX POSITIONS MADE BY A&BC/BOSTON IS THE LACK OF UNRELATED BUSINESS INCOME TAX AND ITS TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE FACT THAT CHANGES MAY RESULT FROM CLOSING OF STATUTE OF LIMITATIONS ON TAX RETURNS, NEW LEGISLATION, AND CLARIFICATION OF EXISTING LEGISLATION THROUGH GOVERNMENT PRONOUNCEMENTS, THE COURTS, AND THROUGH THE EXAMINATION PROCESS. 1 ART IN THE PARK PO BOX 20603 WORCESTER MA 01602 N/A 13066 0 N/A N/A FISCAL SPONSORSHIP WESTERN AVENUE COMMUNITY FOR THE ARTS INC 15 CHANNEL CENTER STREET SUITE 103 BOSTON MA 02210 874789167 501(C)(3) 57000 0 N/A N/A GRANT TO RELATED ORGANIZATION FOR PROGRAM ASSISTANCE BATTLE OF THE BIOTECH BANDS 41 S MAIN ST BOX 164 MIDDLETON MA 01949 932871598 N/A 151440 0 N/A N/A FISCAL SPONSORSHIP HUB AND SPOKE 384 PROSPECT STREET 1 CAMBRIDGE MA 02139 001471175 N/A 17475 0 N/A N/A FISCAL SPONSORSHIP BOSTON HASSLE 1443-A DORCHESTER AVENUE DORCHESTER MA 02122 462199793 N/A 7899 0 N/A N/A FISCAL SPONSORSHIP ROXBURY DISTRIC INCREMENT FINANCING PROJECT N/A 43085 0 N/A N/A FISCAL SPONSORSHIP STIGGITY STACKZ WORLDWIDE INC 361 NEWBURY STREET BOSTON MA 02115 001263939 N/A 75051 0 N/A N/A FISCAL SPONSORSHIP #ARTSTAYSHERE COALITION 001694668 N/A 18744 0 N/A N/A FISCAL SPONSORSHIP REFUGE LOWELL 122 WESTERN AVENUE STUDIO 2010 LOWELL MA 01851 001244315 N/A 82769 0 N/A N/A FISCAL SPONSORSHIP ARTEVERYWHERE N/A 6306 0 N/A N/A FISCAL SPONSORSHIP FRIENDS OF BLAKEMORE BRIDGE N/A 14036 0 N/A N/A FISCAL SPONSORSHIP 1 10 PART I, LINE 2: ALL GRANTEES MUST SUBMIT A BUDGET WHEN APPLYING TO THE PROGRAM. THE A&BC ONLY RELEASES OR DISBURSES FUNDS IN RESPONSE TO GRANTEES OR GRANTEES' VENDOR INVOICES. THE A&BC COMPARES THESE PAYMENTS AGAINST THE APPROVED BUDGET FOR THE PROJECT. X 0 0 0 0 0 0 0 0 0 JAMES GRACE ESQ EXECUTIVE DIRECTOR 149615 15000 15000 0 0 0 7354 0 0 0 171969 15000 0 0 X 1 47651 FMV 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN IN COLUMN B. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS AUTHORIZED THE FINANCE COMMITTEE TO REVIEW AND APPROVE THE FORM 990 PRIOR TO ITS FILING. THE FORM 990 WAS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REQUIRES AN ANNUAL DECLARATION FROM ALL BOARD MEMBERS AND SENIOR MANAGEMENT AS TO THE EXISTENCE AND DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD MEMBERS SIGN A DISCLOSURE STATEMENT. ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE DIS-INTERESTED BOARD MEMBERS, WHILE THE PARTY IN POTENTIAL CONFLICT IS REQUIRED TO LEAVE THE ROOM. BOARD MEETING MINUTES WILL DOCUMENT THE DISCUSSION AND DECISION MAKING PROCESS. IN THE EVENT OF A POTENTIAL CONFLICT, PROCEDURES TO OBTAIN COMPETITIVE BIDS AND DILIGENCE ON FAIR MARKET VALUE WILL BE ESTABLISHED. FORM 990, PART VI, SECTION B, LINE 15A A&BC'S EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE BOARD OF DIRECTORS. THE BOARD IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR THE KEY EXECUTIVES OF THE ORGANIZATION. THE BOARD MEETS AS NEEDED TO REVIEW THE COMPENSATION PROGRAM AND MAKE RECOMMENDATIONS FOR ANY CHANGES, AS APPROPRIATE. A PERFORMANCE EVALUATION IS CONDUCTED AND REVIEWED EACH YEAR AND IS INTENDED TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATED ORGANIZATIONS. FOLLOWING THIS REVIEW, THE BOARD REVIEWS AND APPROVES, FOR SELECTED KEY EXECUTIVES, BASE SALARIES AND ANNUAL INCENTIVE OPPORTUNITY ADJUSTMENTS, AND OBJECTIVES AND GOALS FOR THE UPCOMING YEAR'S ANNUAL INCENTIVE PLAN. FORM 990, PART VI, SECTION C, LINE 19 ANOTHER'S WEBSITE AND UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 99,779. MANAGEMENT AND GENERAL EXPENSES 40,505. FUNDRAISING EXPENSES 6,424. TOTAL EXPENSES 146,708. ARTIST FEES: PROGRAM SERVICE EXPENSES 12,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,000. WESTERN AVENUE COMMUNITY FOR THE ARTS INC 15 CHANNEL CENTER SUITE 103 BOSTON MA 02210 874789167 AFFORDABLE LIVE/WORK SPACE FOR ARTISTS MA 501(C)(3) LINE 10 N/A 0 CREATIVE CAMPUS ABC WORCESTER INC 15 CHANNEL CENTER STREET SUITE 103 BOSTON MA 02210 824016190 REAL ESTATE DEVELOPMENT MA ARTS & BUSINESS COUNCIL OF GREATER BOSTON INC C 1.00000 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 WESTERN AVENUE COMMUNITY FOR THE ARTS INC D 17000000 FMV WESTERN AVENUE COMMUNITY FOR THE ARTS INC O 252470 FMV WESTERN AVENUE COMMUNITY FOR THE ARTS INC B 57000 FMV