2025-09-04T12:08:27-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2024-01-01 251213228 WESTMORELAND CULTURAL TRUST WEST 7248361123 102 NORTH MAIN STREET GREENSBURG PA 15601 BENJAMIN LUCZAK CEO 7248361123 2025-09-03 1 1 KELLY A BROCIOUS P01254262 4126976400 2025-09-03 2024 2025-03-06 01:10:19Z BENJAMIN LUCZAK 102 NORTH MAIN STREET GREENSBURG PA 15601 8791100 0 X WWW.WESTMORELANDCULTURALTRUST.ORG X 1989 PA WESTMORELAND CULTURAL TRUST IS A CONDUIT FOR COMMUNITIES TO THRIVE. WE DO SO BY WELCOMING BROAD FORMS OF ARTISTIC EXPRESSION, FORGING PURPOSEFUL PARTNERSHIPS, AND PROGRAMMING MEANINGFUL ARTS EDUCATION AND ENGAGEMENT ACTIVITIES. 20 20 46 85 0 0 1232734 2032701 4885079 6224944 46629 103934 212853 308971 6377295 8670550 0 0 0 0 1454236 1776949 0 0 310032 4930322 6472089 6384558 8249038 -7263 421512 16021224 15466128 2097792 1724026 13923432 13742102 X WESTMORELAND CULTURAL TRUST IS A CONDUIT FOR COMMUNITIES TO THRIVE. WE DO SO BY WELCOMING BROAD FORMS OF ARTISTIC EXPRESSION, FORGING PURPOSEFUL PARTNERSHIPS, AND PROGRAMMING MEANINGFUL ARTS EDUCATION AND ENGAGEMENT ACTIVITIES. 0 0 4925915 5359435 PRESENTING ARTS AND CULTURAL EXPERIENCES THROUGH THE PALACE THEATRE AND GREENSBURG GARDEN & CIVIC CENTER, THE WESTMORELAND CULTURAL TRUST PRESENTS ENTERTAINMENT FOR ALL. IN 2024, OVER 157,000 PATRONS AND GUESTS VISITED OUR FACILITIES. THE PALACE THEATRE IS HOME TO MANY RESIDENT COMPANIES INCLUDING THE WESTMORELAND SYMPHONY ORCHESTRA, RIVER CITY BRASS BAND, STAGE RIGHT! AND WESTMORELAND PERFORMING ARTS. 214006 PROVIDING SUPPORT SERVICES FOR PRESENTING ARTS ORGANIZATIONS TO SUPPORT THE ARTS IN THE REGION, THE TRUST HAS OPENED A CENTRAL TICKET OUTLET AT THE PALACE BOX OFFICE. THE TRUST ALSO OFFERS COUNSELING FOR EVENT PRESENTATION, CONSULTATION FOR GROUPS USING THE PALACE, AND COLLABORATIVE PROMOTION OPPORTUNITIES. 2158565 1174480 MANAGING COMMUNITY ASSETS THE TRUST OWNS AND MANAGES THE PALACE THEATRE AND THE STARK/JAMES AND UNION TRUST BUILDINGS, AND MANAGES THE GREENSBURG GARDEN AND CIVIC CENTER. DEVELOPING AN HISTORICAL/CULTURAL/ENTERTAINMENT DISTRICT, THE WESTMORELAND CULTURAL TRUST ENJOYS STRONG PARTNERSHIPS WITH CITY, COUNTY, AND STATE GOVERNMENT. WESTMORELAND CULTURAL TRUST HAS CREATED A VIBRANT DISTRICT IN CENTRAL WESTMORELAND COUNTY ANCHORED BY THE PALACE THEATRE, SETON HILL UNIVERSITY'S PERFORMING ARTS CENTER AND ARTS CENTER, AND THE HISTORIC GREENSBURG TRAIN STATION. THE DISTRICT WAS RECOGNIZED ON THE NATIONAL REGISTER OF HISTORIC PLACES IN MAY 1995. UPSCALE RESTAURANTS IN DOWNTOWN GREENSBURG PROVIDE FURTHER INCENTIVE TO THEATERGOERS TO ENJOY A COMPLETE EXPERIENCE DOWNTOWN. 7298486 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 64 0 46 1 1 1 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X BENJAMIN LUCZAK 7248361123 102 NORTH MAIN STREET GREENSBURG PA 15601 TIM FEDELE CHAIR 1.00 X X 0 0 0 KEVIN JANSMA VICE CHAIR 1.00 X X 0 0 0 RAYMOND FOLLADOR SECRETARY 1.00 X X 0 0 0 EDWARD DEPASQUALE TREASURER 1.00 X X 0 0 0 SCOTT E AVOLIO DIRECTOR 1.00 X 0 0 0 KEITH BISKUP DIRECTOR 1.00 X 0 0 0 KEVIN BOCK DIRECTOR 1.00 X 0 0 0 GREGGORY BRANDT DIRECTOR 1.00 X 0 0 0 IMOGENE CATHEY JD DIRECTOR 1.00 X 0 0 0 FELICIA DEVINCENTIS DIRECTOR 1.00 X 0 0 0 CARMEN T EISAMAN DIRECTOR 1.00 X 0 0 0 SEAN KERTES DIRECTOR 1.00 X 0 0 0 ROBERT GREGERSON DIRECTOR 1.00 X 0 0 0 A RICHARD KACIN DIRECTOR 1.00 X 0 0 0 JEFF SMAIL DIRECTOR 1.00 X 0 0 0 DONALD MORCHESKY DIRECTOR 1.00 X 0 0 0 T TERRANCE REESE DIRECTOR 1.00 X 0 0 0 JANICE DEVINE DIRECTOR 1.00 X 0 0 0 MICHAEL VESELY DIRECTOR 1.00 X 0 0 0 TOM WARD MD DIRECTOR 1.00 X 0 0 0 BENJAMIN J LUCZAK CEO (BEGINNING 5/6/24) 40.00 X 101539 0 5178 TERESA M BAUGHMAN INTERIM CEO (UNTIL 10/15/24) 40.00 X 134027 0 15875 235566 0 21053 2 0 0 0 0 174535 499745 1358421 2032701 CULTURAL EVENTS 711300 5085156 5085156 EXEMPT FUNCTION RENTS 711300 1139788 1139788 6224944 134550 134550 30616 -30616 -30616 -30616 364213 89934 274279 274279 OTHER INCOME 900099 34692 34692 34692 8670550 6533915 0 103934 256618 205294 51324 1255086 908525 188330 158231 11726 8629 1852 1245 140291 101892 21273 17126 113228 83325 17884 12019 14095 14095 86838 86838 101543 101543 177527 149495 28032 128650 108336 20314 192554 165905 26649 26579 26579 8169 905 7264 424269 424269 82381 69373 13008 CULTURAL EVENTS PRESENT 4310381 4310381 REPAIRS 541309 541309 BOX OFFICE 145468 145468 FUNDRAISING 121411 121411 110915 75380 35535 8249038 7298486 640520 310032 3913828 2537792 69658 43511 6114 8818 50111 17189 21202380 8549749 11913823 12652631 12013 13729 55677 192458 16021224 15466128 224041 237647 325000 225255 150000 143346 1398751 1117778 2097792 1724026 X 13266762 13140587 656670 601515 13923432 13742102 16021224 15466128 X 421512 -602842 X 0 1 X 1 0 X 1292383 1689282 1249215 1232734 2032701 7496315 1292383 1689282 1249215 1232734 2032701 7496315 7496315 4440 5631 16646 56629 134550 217896 6699 14575 5490 25528 34692 86984 7801195 20332635 0.96090 0.97650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 157500 157500 7115682 10824670 7024391 10915961 2262461 802690 1459771 410041 408126 722668 95499 23900 23900 12652631 SECURITY DEPOSITS 21337 UNEARNED REVENUE, PRESENTING 920063 FINANCING LEASE LIABILITY 64730 OPERATING LEASE LIABILITY 111648 1117778 X 8188258 -512908 -512908 8701166 -30616 -30616 8670550 8369588 120550 120550 8249038 0 8249038 PART III, LINE 4: ANTIQUES ARE DISPLAYED AT THEATRES AT CULTURAL EVENTS PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND HAS BEEN RECOGNIZED AS TAX-EXEMPT UNDER SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED. THE ORGANIZATION FOLLOWS ACCOUNTING STANDARD CODIFICATION (ASC) 740, ACCOUNTING FOR INCOME TAXES FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS THAT PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE ORGANIZATION HAD CONCLUDED AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS THAT WOULD REQUIRE RECOGNITION OF AN ASSET OR LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2021, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 89,934. NET ASSETS RELEASED FROM RESTRICTIONS -602,842. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL -30,616. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 89,934. LOSS ON DISPOSAL 30,616. FORM 990, PART VI, SECTION B, LINE 11B EXECUTIVE MANAGEMENT AND EVERY VOTING BOARD MEMBER RECEIVES A COPY OF THE DRAFT 990 ONE WEEK PRIOR TO THE EXPECTED FILING DATE WITH A REQUEST TO PROVIDE COMMENTS TO THE PREPARER PRIOR TO THE FILING DATE. FORM 990, PART VI, SECTION B, LINE 12C WESTMORELAND CULTURAL TRUST ANNUALLY REQUIRES ITS BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES TO FILL OUT A CONFLICTS OF INTEREST FORM. DURING BOARD MEETINGS, IF AN INTERESTED PARTY HAS A CONFLICT, HE OR SHE RECUSES THEMSELVES FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES THE CEO'S SALARY BASED ON COMPARABLE INDUSTRY STANDARDS AND REGULARLY ELEVATES THE CEO'S PERFORMANCE. THE CEO DETERMINES THE STAFF SALARIES AND REGULARLY ELEVATES DIRECT REPORTS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE CORPORATE OFFICE UPON REQUEST. FORM 990 IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: NET ASSETS RELEASED FROM RESTRICTIONS -602,842.