2025-11-14T14:19:36-08:00 2024-12-31 202747426 RICH AND BANDER LLP 79 MADISON AVE 2ND FLOOR NEW YORK NY 10016 990 2024-01-01 132852371 BUILDING FOR THE ARTS NY INC BUIL 2126954242 412 WEST 42ND STREET NEW YORK NY 10036 DAVID ROBERTS PRESIDENT 2126954242 2025-11-14 true true JONATHAN A BANDER P00561220 2126842470 2025-11-14 X 2024 2025-03-06 01:10:19Z DAVID ROBERTS SAME AS ABOVE NEW YORK NY 10036 16871837 false X www.bfany.org X 1977 NY THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO EXPAND ACCESS TO THE PERFORMING ARTS BY PROVIDING CREATIVE SPACE, LEARNING OPPORTUNITIES AND HUBS FOR ARTISTIC CONNECTION. 11 9 60 12 0 0 1448834 1747639 2488430 2903954 23687 635842 5000 3960951 5292435 0 0 3151305 3162188 0 556436 2282151 15556628 5433456 18718816 -1472505 -13426381 27988097 27929404 1433323 14258110 26554774 13671294 X THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO EXPAND ACCESS TO THE PERFORMING ARTS BY PROVIDING CREATIVE SPACE, LEARNING OPPORTUNITIES AND HUBS FOR ARTISTIC CONNECTION. false false 13348312 0 0 THE ORGANIZATION PROMOTES COMMUNITY RENEWAL WITHIN NEW YORK CITY THROUGH DIRECT INITIATIVES AND PARTNERSHIPS WITH OTHER NOT-FOR-PROFIT ORGANIZATIONS. 2503967 0 1216664 THE ORGANIZATION OPERATES THEATRE ROW - AN OFF-BROADWAY MULTI-THEATRE COMPLEX IN THE HEART OF THE THEATRE DISTRICT IN NEW YORK CITY. IT SERVES AS AN AFFORDABLE HOME FOR NOT-FOR-PROFIT PERFORMING ARTS ORGANIZATIONS AND A LIVELY, ACCESSIBLE VENUE FOR DIVERSE AUDIENCES. 834654 0 0 THE ORGANIZATION OPERATES MUSIC AND THE BRAIN, A NATIONAL NEUROSCIENCE-BASED PROGRAM THAT BRINGS MUSIC LITERACY CURRICULUM AND CLASSROOM KEYBOARD INSTRUCTION TO SCHOOLS WITH UNDERSERVED STUDENTS, HELPING THEM BUILD COGNITIVE, ATTENTION AND FINE MOTOR SKILLS TO SUCCEED ACADEMICALLY AND IN LIFE. 557615 1000000 0 AMERICAN PLAYWRITING FOUNDATION ADMINISTERS AND OPERATES THE RELENTLESS AWARD. IT WAS ESTABLISHED IN HONOR OF PHILIP SEYMOUR HOFFMAN AND HIS PURSUIT OF TRUTH IN THEATRE. AWARDS ARE ALSO GRANTED TO NEW MUSICALS IN HONOR OF PROLIFIC SONGWRITER ADAM SCHLESINGER. 557615 1000000 0 17244548 true true false false false false false false false true true false 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 64 0 true 60 true false false false false false false false false false false X 11 9 false false false false false false false true true false false true true true true true true true false false NY X KEN SHILLINGFORD 2126954158 412 WEST 42ND STREET NEW YORK NY 10036 JEFFREY A HORWITZ CHAIR 1.00 X X 0 0 0 JOYCE STORM TREASURER 1.00 X X 0 0 0 ZACHARY E SMITH SECRETARY 1.00 X X 0 0 0 BRUCE GEISMAR BOARD MEMBER 1.00 X X 0 0 0 ANDREW D HAMINGSON BOARD MEMBER 1.00 X 0 0 0 MIRIAM HARRIS BOARD MEMBER 1.00 X 0 0 0 DAVID BAR KATZ BOARD MEMBER 40.00 X X 154500 0 0 LYDIA KNOTOS BOARD MEMBER 1.00 X 0 0 0 DAVID J ROBERTS PRESIDENT 40.00 X X X 261780 0 0 WENDY ROWDEN PRESIDENT EMERITA 1.00 X 0 0 0 SARAH P SHEN BOARD MEMBER 1.00 X 0 0 0 KEN SHILLINGFORD DIRECTOR OF FINANCE 40.00 X 179554 0 0 CIERRA CASS DIRECTOR OF THEATRE OPERATIONS 40.00 X 112444 0 0 LISALA BEATTY DIRECTOR OF MUSIC & THE BRAIN 40.00 X 140575 0 0 NICOLE GARDNER Director of Advancement 40.00 X 137550 0 0 986403 0 0 6 false true false 198920 1548719 1747639 RENTAL INCOME - PROP. MGMT 531390 1137225 0 0 RENTAL INCOME - T-ROW 531390 1216664 0 0 OTHER PROGRAM INCOME 900099 550065 0 0 2903954 176810 0 176810 12038434 11579402 459032 459032 0 0 459032 5000 5000 0 0 5000 5292435 2908954 0 635842 986402 739802 147960 98640 1461778 1096333 219267 146178 138185 103639 20728 13818 387032 290274 58055 38703 188791 141593 28319 18879 80924 60693 12138 8093 30056 22542 4508 3006 83176 0 83176 0 379972 284979 56996 37997 18188 13641 2728 1819 536594 402446 80489 53659 158720 119040 23808 15872 112379 84284 16857 11238 403112 302334 60467 40311 REPAIRS & MAINTENANCE 117741 88306 17661 11774 UTILITIES 254381 190786 38157 25438 FEES & CHARGES 131487 98615 19723 13149 GRANTS & AWARDS 56000 42000 8400 5600 13193898 13163241 18395 12262 18718816 17244548 917832 556436 215090 473774 155261 305636 137073 127531 322091 1438272 100000 100000 22865988 5080557 16012378 17785431 11005944 7677020 40260 21740 27988097 27929404 209664 13407105 781647 397750 442012 453255 1433323 14258110 X 26554774 13671294 26554774 13671294 27988097 27929404 -13426381 542901 X X false true X true false X 0 0 384126 2665097 819133 1448834 747639 6064829 1285969 1490203 3013370 2488430 2903954 11181926 0 0 1670095 4155300 3832503 3937264 3651593 17246755 125829 116229 152570 150731 136655 682014 0 125829 116229 152570 150731 136655 682014 16564741 280226 258974 221477 228718 176810 1166205 280226 258974 221477 228718 176810 1166205 18412960 0.89960 0.89620 0.06330 0.06900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 511677 511677 511677 511677 511677 511677 511677 511677 511677 511677 true false 0 10158279 10158279 4077231 2376751 1700480 5342963 2032071 3310892 3259632 643852 2615780 27883 27883 0 17785431 TENANTS SECURITY DEPOSITS 453255 453255 X 6223592 542901 471432 1014333 5209259 83176 83176 5292435 19107072 471432 471432 18635640 83176 83176 18718816 Pt III, Line 1a THE RESERVES ARE SET ASIDE TO PROVIDE FUNDING FOR CONTINUED REPAIRS AND MAINTENANCE, REFURBISHMENT AND/OR CAPITAL IMPROVEMENTS OF THE THEATRE ROW BUILDING FACILITIES. IN ADDITION, THE FUNDS MAY BE USED FOR PROGRAMMING AND OTHER SUCH RELATED EXPENDITURES AS THE BOARD MAY DETERMINE. Pt X, Line 2 THE ORGANIZATION ADOPTED THE PROVISIONS OF FASB INTERPRETATION NO. 48 (FIN 48), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT NO. 109 NOW INCORPORATED IN ASC 740, WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISION FOR UNCERTAIN TAX PROVISIONS AND RECOGNIZING ANY INTEREST AND PENALTIES. THE ADOPTION OF FIN 48 DID NOT HAVE A MATERIAL EFFECT ON THE ORGANIZAIONS FINANCIAL POSITION AS OF DECEMBER 31, 2024. AS OF DECEMBER 31, 2024 THE ORGANIZAION HAS DETERMINED THAT NO TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS ARE NEEDED. false false false false false false false false false DAVID BAR KATZ 154500 0 0 0 0 0 0 0 2256 0 156756 0 0 0 DAVID J ROBERTS 265000 0 0 0 0 0 2446 0 16258 0 283704 0 0 0 KEN SHILLINGFORD 186991 0 0 0 0 0 22439 0 16070 0 225500 0 0 0 Pt VI, Line 11b RICH AND BANDER LLP PREPARES THE FORM 990. A SUB-COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990. THE FINAL FORM 990 IS THEN PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. Pt VI, Line 12c THE ORGANIZATON HAS A CONFLICT OF INTEREST POLICY. THE BOARD OF DIRECTORS REVIEWS THE SIGNED CONFLICT OF INTEREST STATEMENTS ON AN ANNUAL BASIS OR MORE OFTEN AS DEEMED NECESSARY. IN ADDITION, OUR INSURANCE POLICY REQUIRES THE OFFICERS AND DIRECTORS TO SIGN-OFF ANNUALLY REGARDING CONFLICTS. Pt VI, Line 15a COMPENSATION DECISIONS REGARDING THE PRESIDENT ARE DETERMINED BY COMPARABILITY DATA AND APPROVED BY A SUB-COMMITTEE OF THE BOARD OF DIRECTORS. Pt VI, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUESTS AND THROUGH GUIDESTAR. Pt XII, Line 2c THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS WITH REGARDS TO THE SELECTION OF AN INDEPENDENT ACCOUNTANT. Form 990, Part III, Line 4d AMERICAN PLAYWRITING FOUNDATION ADMINISTERS AND OPERATES THE RELENTLESS AWARD. 557615. 1000000. 0. Form 990, Part IX, Line 24e SUBSCRIPTIONS 3307. 2480. 496. 331. Form 990, Part IX, Line 24e DUES & MEMBERSHIPS 3653. 2740. 548. 365. Form 990, Part IX, Line 24e PRODUCTION 79012. 59259. 11852. 7901. Form 990, Part IX, Line 24e MISCELLANEOUS 1405. 1053. 212. 140. Form 990, Part IX, Line 24e TELEPHONE 35248. 26436. 5287. 3525. Form 990, Part IX, Line 24e REAL ESTATE TAXES 5838833. 5838833. 0. 0. Form 990, Part IX, Line 24e LIABILITY ASSESSMENT INTEREST 7232440. 7232440. 0. 0.