2025-11-17T11:02:26-08:00 2024-12-31 161013595 Port Kashdin & McSherry CPAs 3535 West Rd Cortland NY 13045 990 2024-01-01 542098298 CENTER FOR THE ARTS OF HOMER INC CENT 6077494900 72 S MAIN STREET HOMER NY 13077 Patrick Fitzgerald President 2025-11-17 true true CHRISTOPHER GUAY P01346366 6077565681 2024 2025-03-06 01:10:19Z 72 S MAIN STREET HOMER NY 13077 1729416 false X WWW.CENTER4ART.ORG X 2002 NY PROVIDING CULTURAL AND EDUCATIONAL PROGRAMS TO THE HOMER, NEW YORK COMMUNITY. TO ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE OF THE CENTRAL NEW YORK COMMUNITY THAT PRESERVES AND ENRICHES LOCAL CULTURE AND PROVIDES STEWARDSHIP FOR A HISTORICALLY SIGNIFICANT SITE. 14 14 13 75 0 486639 359060 1080868 1369629 564 727 903 0 1568974 1729416 0 0 306093 382734 0 11482 1203631 1379006 1509724 1761740 59250 -32324 1697630 1546249 554357 435300 1143273 1110949 PROVIDING CULTURAL AND EDUCATIONAL PROGRAMS TO THE HOMER, NEW YORK COMMUNITY. TO ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE OF THE CENTRAL NEW YORK COMMUNITY THAT PRESERVES AND ENRICHES LOCAL CULTURE AND PROVIDES STEWARDSHIP FOR A HISTORICALLY SIGNIFICANT SITE. false false 1371173 1369629 PROVIDING CULTURAL AND EDUCATIONAL PROGRAMS TO THE HOMER, NEW YORK COMMUNITY. TO ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE OF THE CENTRAL NEW YORK COMMUNITY THAT PRESERVES AND ENRICHES THE LOCAL CULTURE AND PROVIDES STEWARDSHIP FOR A HISTORICALLY SIGNIFICANT SITE. 1371173 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 81 0 true 13 true false false false false false false false 0 false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true false false NY X MARY LAFLER 6077494900 72 S MAIN ST HOMER NY 13077 Ty Marshall Pitoniak Executive Dir. 40.00 0.00 X 58191 0 0 Kim Allen Director 1.00 0.00 X 0 0 0 Patrick Fitzgerald CHAIR 1.00 0.00 X X 0 0 0 PATTY FRANCIS Director 1.00 0.00 X 0 0 0 Clinton Brooks Director 1.00 0.00 X 0 0 0 Francis Casullo Director 1.00 0.00 X 0 0 0 Amy Buggs VICE CHAIR 1.00 0.00 X X 0 0 0 William Schell Director 1.00 0.00 X 0 0 0 Andrew Young Director 1.00 0.00 X 0 0 0 RUSS REYNOLDS Director 1.00 0.00 X 0 0 0 Daniel Merritt Secretary 1.00 0.00 X X 0 0 0 Ronald Walsh Director 1.00 0.00 X 0 0 0 Jean Wittman Director 1.00 0.00 X 0 0 0 PAUL SEMERARO Director 1.00 0.00 X 0 0 0 Dianne Higgins Treasurer 1.00 0.00 X X 0 0 0 58191 0 false false false 0 78333 126025 154702 28718 359060 CONCESSION SALES 722410 192034 192034 INSTRUCTIONAL CLASSES 611600 3001 3001 LIVE EVENTS ADMISSIONS 711190 929088 929088 PROGRAM RENTAL INCOME 531120 67899 67899 SPONSORSHIPS 513190 177607 177607 1369629 727 727 0 0 0 0 0 0 0 MISC OTHER INCOME 812900 0 1729416 1370356 0 0 0 0 58191 37824 18621 1746 0 286920 186498 91815 8607 0 7967 5179 2549 239 29656 19276 9490 890 0 0 8100 8100 0 0 0 2847 2847 86227 5174 81053 15760 15760 0 0 27859 16715 11144 8804 8804 0 0 17781 10670 7111 0 84645 50787 33858 39298 23578 15720 PERFORMER EXPENSE 766706 766706 CONCESSIONS 74726 74726 PERF. PUBLICITY & WEBSITE 72459 72459 REPAIR AND MAINTENANCE 60889 36533 24356 112905 65048 47857 1761740 1371173 379085 11482 224763 218522 297229 86170 0 29072 46210 2289 2289 0 0 0 1719 1719 1895251 709176 1004740 1186075 0 0 0 1626 1264 136192 4000 1697630 1546249 26215 94416 183303 189891 344839 150993 554357 435300 X 1051688 1099309 91585 11640 1143273 1110949 1697630 1546249 -32324 X false true X true false X 138857 441372 742857 484506 437393 2244985 0 0 138857 441372 742857 484506 437393 2244985 0 2244985 829 656 770 564 727 3546 0 33362 656 903 34921 2283452 1811238 0.98320 0.98150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50738 50738 480014 458508 21506 1254682 160731 1093951 89135 70869 18266 20682 19068 1614 1186075 X 1729416 1729416 1729416 1761740 1761740 1761740 Part X : FIN48 Footnote The Center for the Arts of Homer, Inc. is exempt from income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code and is classified by the Internal Revenue Service as a not-for-profit organization that is not a private foundation. Entities that are classified under this section of the code are taxed on unrelated business income as defined by IRS regulations. The Organization had no unrelated business income for the years ended December 31, 2024 and 2023. Accordingly, no provision for income taxes is made in the financial statements.The Organization follows the provisions of Accounting for Uncertainty in Income Taxes under the Income Taxes Topic of the Codification. The Codification requires the evaluation of tax positions, which includes maintaining its tax-exempt status and the taxability of any unrelated business income, and does not allow recognition of tax positions which do not meet a more-likely-than-not threshold of being sustained by the applicable tax authority. Management does not believe it has taken any tax positions that would not meet this threshold. The Organizations income tax returns are subject to possible federal examination, generally for three years after they are filed. X SPONSORSHIPS 14 11845 SALE OF COMP X MATS & LABOR 24 16873 SELLING PRICE false false false Form 990, Part VI, Section B, Line 11b FORM 990 IS MADE AVAILABLE TO THE BOARD FOR REVIEW PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION HAS BOARD MEMBERS SIGN A CONFLICT OF INTEREST DECLARATIN ANNUALLY. ANY MATTERS THAT NEED DISCUSSION ARE DISCUSSED WITHIN BOARD MEETINGS. Form 990, Part VI, Section B, Line 15a EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY AND COMPENSATION IS DETERMINED BY THE PERSONNEL COMMITTEE AND VOTED ON BY THE BOARD OF DIRECTORS. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AS REQUIRED BY LAW.