2025-04-15T12:34:30-04:00 2024-05-31 132744858 HOROWITZ & ULLMANN PC 232 MADISON AVE SUITE 1200 NEW YORK NY 100162928 990 2023-06-01 871365441 THE CENTER FOR LESS UNPLEASANT LIVING INC CENT 787 SEVENTH AVE C/O EBUCKLEY-LEWIS NEW YORK NY 100196099 LAURA HANNA PRESIDENT 2025-04-15 true true MICHAEL WINICKI P00951779 2125323736 2025-04-15 2023 2025-03-06 01:10:19Z LAURA HANNA 787 SEVENTH AVENUE NEW YORK NY 10019 86910 false X X 2021 DE TO FOSTER AND NURTURE THE CREATIVE ARTS BY SUPPORTING ARTISTS IN THEIR ARTISTIC ENDEAVORS, INCLUDING, BUT NOT LIMITED TO, THROUGH EDUCATION, RESIDENCIES, EXHIBITIONS, PERFORMANCE, AND OTHER OPPORTUNITIES TO ASSIST ARTISTS OF ANY LEVEL. 2 1 4 3 0 2827117 0 14122 57195 0 23677 29715 2864916 86910 515000 228267 0 631584 518755 0 0 539299 597781 1685883 1344803 1179033 -1257893 7052878 5786793 14056 5864 7038822 5780929 X TO FOSTER AND NURTURE THE CREATIVE ARTS BY SUPPORTING ARTISTS IN THEIR ARTISTIC ENDEAVORS, INCLUDING, BUT NOT LIMITED TO, THROUGH EDUCATION, RESIDENCIES, EXHIBITIONS, PERFORMANCE, AND OTHER OPPORTUNITIES TO ASSIST ARTISTS OF ANY LEVEL. false false 995185 228267 THE CENTER PROVIDED GRANTS TO PUBLIC CHARITIES IN FY24 TO FOSTER AND NURTURE THE CREATIVE ARTS BY SUPPORTING ARTISTS IN THEIR ARTISTIC ENDEAVORS, INCLUDING, BUT NOT LIMITED TO, THROUGH EDUCATION, RESIDENCIES, EXHIBITIONS, PERFORMANCE, AND OTHER OPPORTUNITIES TO ASSIST ARTISTS OF ANY LEVEL. 995185 true false false false false false true false true false true false false false false false false false false false false false false false false false false true false true false false false false false false false false false false false false true false false false false true 21 0 false 4 true false false false false false false false false X 2 1 false false false false false false false true true false false true true true true true true true false false NY X X LAURA HANNA 2127288964 787 7TH AVENUE NEW YORK NY 100196099 LAURA HANNA PRESIDENT 40.00 X X 288000 0 0 ELIZABETH BUCKLEY LEWIS SECRETARY 1.00 X 0 0 0 288000 1 false true false RENTAL INCOME 532289 57195 57195 57195 OTHER INCOME 900099 29715 29715 29715 86910 57195 29715 X 225000 225000 3267 3267 288000 230400 57600 164512 131610 32902 35955 28764 7191 30288 24230 6058 102072 102072 43723 43723 177196 177196 57511 57511 1329 1329 15000 15000 4232 4232 43 43 16922 16922 36957 36957 REPAIRS & MAINTENANCE 73952 73952 PROPERTY TAXES 32223 32223 LAWN MOWING & GARDENING 23311 23311 FARM SUPPLIES 9028 9028 4282 4282 1344803 995185 349618 0 4369801 3120639 2700000 33846 2683077 2666154 7052878 5786793 8781 589 5275 5275 14056 5864 X 7038822 5780929 7038822 5780929 7052878 5786793 -1257893 X false false false X 7862500 2827117 10689617 7862500 2827117 10689617 10348234 341383 23677 29715 53392 10743009 57195 X PART II, LINE 10 2022 OTHER INCOME 23,677 2023 OTHER INCOME 29,715 X X 1 291.00 1 true 50.00 false true X 1380000 1380000 1320000 33846 1286154 2666154 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION HAS AN EASEMENT ENFORCEMENT POLICY WHICH PROVIDES GUIDELINES FOR VIOLATION RESPONSES, VIOLATION PREVENTION STRATEGIES, AND ENFORCEMENT PROCEDURES. SCHEDULE D, PAGE 1, PART II, LINE 9 THE ORGANIZATION RECORDS THE VALUE OF THE LAND AT COST IF PURCHASED OR FAIR MARKET VALUE IF PART OR ALL OF THE LAND WAS RECEIVED AS A DONATION. IN ACCORDANCE WITH THE APPROACH ADVOCATED BY THE LAND TRUST ALLIANCE, THE ORGANIZATION RECORDS THE VALUE OF CONSERVATION EASEMENTS AT A NOMINAL VALUE OF 1, AS THE EASEMENTS HAVE NO MEASURABLE VALUE AS THEY INCLUDE NO AFFIRMATIVE RIGHTS. SCHEDULE D, PAGE 2, PART IV, LINE 2B RESIDENT SECURITY DEPOSITS HELD IN ACCORDANCE WITH REGULATIONS. false THE PERFORMANCE ZONE 75 MAIDEN STREET STE 906 NEW YORK NY 10038 133357408 501C3 225000 TO SUPPORT CREATIVES SCHEDULE I, PAGE 1, PART I, LINE 2 THE CENTER MAKES GRANTS TO ORGANIZATIONS EXCLUSIVELY FOR CHARITABLE, SCIENTIFIC, LITERARY, RELIGIOUS OR EDUCATIONAL PURPOSES IN FURTHERANCE OF THE CENTER'S EXEMPT PURPOSES. THE CENTER'S FUTURE GRANT RECIPIENTS HAVE NOT YET BEEN DETERMINED. THE CENTER MAY REQUEST PROPOSALS FROM POTENTIAL GRANTEES, MAY MAKE INQUIRIES INTO THE ORGANIZATION'S ACTIVITIES, AND MAY HAVE CONVERSATIONS AND/OR CORRESPONDENCE WITH PERSONNEL. THE CENTER DOES NOT REQUIRE, AND DOES NOT PLAN TO REQUIRE, A STANDARD APPLICATION FORM FOR THE GRANTS IT MAKES TO OTHER ORGANIZATIONS. THE CENTER DOES NOT, AND DOES NOT PLAN TO, REQUIRE A FORMAL GRANT PROPOSAL. TO ENSURE THAT GRANT FUNDS ARE USED FOR THEIR INTENDED PURPOSES ONLY, THE CENTER MAY REQUIRE PERIODIC NARRATIVE AND FINANCIAL REPORTS FROM ANY GRANTEE ORGANIZATIONS DESCRIBING ACTIVITIES AND HOW ANY GRANT FUNDS WERE SPENT. GRANTS PROVIDED BY THE CENTER MAY BE MADE PURSUANT TO A FORMAL WRITTEN AGREEMENT. THE SECRETARY OF THE CENTER IS RESPONSIBLE FOR KEEPING RECORDS OF GRANT AGREEMENTS ENTERED INTO WITH ORGANIZATIONS. THE CENTER MAY MAKE GRANTS TO ORGANIZATIONS THAT ARE NOT EXEMPT UNDER SECTION 501(C)(3) OF THE CODE AND, IN THAT CIRCUMSTANCE, WILL EXERCISE EXPENDITURE RESPONSIBILITY. THE CENTER WILL CONDUCT AN INQUIRY INTO ANY POTENTIAL GRANT APPLICANTS PRIOR TO AN AWARD OF GRANT FUNDS. THE INQUIRY WILL INVOLVE THE HISTORY AND EXPERIENCE OF THE ORGANIZATION AND ITS MANAGERS, AS WELL AS THE GRANTEE'S PLANNED USE FOR THE FUNDS. THE SELECTION PROCESS WILL ALSO DEPEND ON THE IDENTITY OF THE GRANTEE ITSELF AND THE SIZE OF THE GRANT BEING GIVEN. ANY GRANTS AWARDED WILL COMPLY WITH APPLICABLE LEGAL REQUIREMENTS. THE TERMS OF THE GRANT WILL BE PUT IN WRITING AND THE CENTER WILL OTHERWISE COMPLY WITH THE TREASURY REGULATIONS UNDER SECTION 4945 OF THE CODE. SUCH WRITINGS WILL REQUIRE THE GRANTEE TO DO THE FOLLOWING: (I) TO REPAY THE CENTER IF ANY PORTION OF THE GRANT IS NOT USED FOR FURTHERING A 501(C)(3) PURPOSE, (II) TO REPORT ANNUALLY THE WAY IN WHICH MONEY WAS SPENT AND THE ADVANCEMENT OF THE PURPOSE OF THE GRANT, (III) TO KEEP ACCURATE FINANCIAL RECORDS WHICH THE GRANTEE WILL ALLOW THE CENTER TO INSPECT AT ANY TIME, AND (IV) TO PROMISE THAT NONE OF THE MONEY PROVIDED IN THE GRANT WILL BE USED FOR PURPOSES FOR WHICH A 501(C)(3) MAY NOT MAKE EXPENDITURES, INCLUDING IN SUPPORT OF A CANDIDATE FOR PUBLIC OFFICE. BECAUSE SUCH GRANTS WILL BE MADE SPECIFICALLY TO IMPLEMENT PLANS DEVELOPED IN CONJUNCTION WITH THE CENTER, THE CENTER WILL BE ABLE TO HELP ENSURE GRANT FUNDS ARE USED FOR PROPER PURPOSES FROM THE OUTSET. X X false false false false false false false false false LAURA HANNA PRESIDENT 288000 288000 FORM 990 - ORGANIZATION'S MISSION TO FOSTER AND NURTURE THE CREATIVE ARTS BY SUPPORTING ARTISTS IN THEIR ARTISTIC ENDEAVORS, INCLUDING, BUT NOT LIMITED TO, THROUGH EDUCATION, RESIDENCIES, EXHIBITIONS, PERFORMANCE, AND OTHER OPPORTUNITIES TO ASSIST ARTISTS OF ANY LEVEL. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE TAX PREPARER WITH THE ASSISTANCE OF MEMBERS OF THE GOVERNING BODY. ONCE A DRAFT IS COMPLETED, IT IS REVIEWED BY MEMBERS OF THE GOVERNING BODY AND DISCUSSIONS TAKE PLACE WITH THE TAX PREPARER REGARDING ANY QUESTIONS BEFORE IT IS FINALIZED. FORM 990, PAGE 6, PART VI, LINE 12C CENTER FOR UNPLEASANT LIVING CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT ANNUALLY MONITORS AND ENFORCES. THE BOARD CURRENTLY MANDATES THAT ALL DIRECTORS, OFFICERS, AND EMPLOYEES ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. THE SIGNED CONFLICT OF INTEREST POLICY IS SUBMITTED TO THE BOARD SECRETARY WHO REVIEWS THE SIGNED ATTESTATIONS FOR POTENTIAL OR ACTUAL CONFLICTS. IF A POTENTIAL OR ACTUAL CONFLICT EXISTS, THE BOARD OR COMMITTEE WILL INFORM THE MEMBER OF THE BASIS OF SUCH BELIEF AND WILL AFFORD THE MEMBER AN OPPORTUNITY TO RESPOND. THE BOARD OR COMMITTEE WILL DISCLOSE THE CONFLICT OF INTEREST AND HOW THE CONFLICT WAS HANDLED. THE PERSON WITH THE ACTUAL CONFLICT OF INTEREST WILL BE PROHIBITED FROM VOTING ON THE MATTER THAT GIVES RISE TO THE CONFLICT. IF THERE HAS BEEN SUBSTANTIAL AND REPEATED FAILURES TO DISCLOSE ACTUAL CONFLICTS OF INTEREST, THE BOARD MAY TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, INCLUDING REMOVAL OF THE MEMBER. FORM 990, PAGE 6, PART VI, LINE 15A THE CENTER SETS COMPENSATION FOR THE PRESIDENT BY VIEWING SALARIES AT SIMILAR SIZED NONPROFITS. COMPENSATION WAS DETERMINED BY THE BOARD AND OUTSIDE LEGAL REPRESENTATION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 1023, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTANT 177,196 0 0 ARROWHEAD FARM AGRICULTURAL CENTER 5941 ROUTE 209 KERHONKSON NY 12446 825517251 CONSERV&ED NY 86910 1615475 CLUPL CENTER FOR UNPLEASEANT LIVING 67 CHAPEL STREET LLC 67 CHAPEL STREET KINGSTON NY 12401 834403460 RESIDENCY NY 1301888 CLUPL CENTER FOR LESS UNPLEASANT LIVING