2025-08-01T14:24:42-05:00 2024-12-31 223840651 SCHULMAN LOBEL LLP 1001 AVENUE OF THE AMERICAS NEW YORK NY 10018 990 2024-01-01 900884007 UNITED PALACE OF CULTURAL ARTS INC UNIT 2125686700 4140 BROADWAY NEW YORK NY 10033 KEITH FASCIANI PRESIDENT 2125686700 2025-07-29 1 1 ADAM REISS P01776010 2128685781 2024 2025-03-06 01:10:19Z KEITH FASCIANI 4140 BROADWAY NEW YORK NY 10033 772951 0 X WWW.UNITEDPALACE.ORG/UPCA X 2012 NY TO TRANSFORM THE LIVES OF YOUTH, LOCAL RESIDENTS AND BROADER AUDIENCES BY ENGAGING THEM IN ARTS. 3 3 1 0 87041 61383 122332 129918 85270 460405 0 0 513684 96540 721286 686863 55000 0 0 0 31994 33375 0 0 1669 517562 681616 604556 714991 116730 -28128 321638 186131 168592 61213 153046 124918 TO TRANSFORM THE LIVES OF YOUTH, LOCAL RESIDENTS AND BROADER AUDIENCES BY ENGAGING THEM IN PERFORMING AND VISUAL ARTS THAT ORIGINATE FROM THE NEIGHBOORHOOD AND AROUND THE WORLD. OUR DOORS ARE OPEN TO AUDIENCES OF ALL AGES, CULTURAL BACKGROUNDS AND ECONOMIC LEVELS. 0 0 632575 460405 WORLD CLASS EVENTS: UPCA PROVIDED CULTURAL EVENTS FROM LOCAL, NATIONAL, AND INTERNATIONAL ARTISTS IN A COMMUNITY WITH FEW ARTS FACILITIES. IN 2024 UPCA FACILITATED THE USE OF THE UNITED PALACE FOR 47 EVENTS THAT ATTRACTED 29,400 GUESTS AND PRESENTED 1,915 ARTISTS, INCLUDING: 2 PERFORMANCES OF THE DOMINICAN MUSICAL "MARIPOSAS DE ACERO; 8 PERFORMANCES BY SCHOOL AGE CHILDREN; THE KICKOFF EVENT FOR THE DOMINICAN DAY PARADE; THE OPENING NIGHT OF THE DOMINICAN FILM FESTIVAL; AND THE CULMINATING EVENT OF THE NYC DEP. FOR THE AGING'S TALENT IS TIMELESS COMPETITION. 632575 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 1 0 0 0 1 11 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X UNITED PALACE OF CULTURAL ARTS INC 2125686700 PO BOX 1168 NEW YORK NY 10040 JOSE MIGUEL ROMAN DIRECTOR 2.00 X 0 0 0 KEITH FASCIANI PRESIDENT 2.00 X X 0 0 0 YAHAIRA CARABALLO TREASURER 2.00 X X 0 0 0 MICHAEL FITELSON EXECUTIVE DIRECTOR 10.00 X 29700 0 0 29700 0 0 0 0 0 0 0 62035 67883 129918 THEATRE BOOKING AND TI 711190 460405 460405 460405 9499 9499 173129 86088 87041 87041 686863 469904 87041 0 X 29700 26730 1485 1485 891 801 45 45 2784 2506 139 139 7580 7580 19224 16141 3083 OUTSIDE SERVICES 275923 275923 WORLD CLASS EVENTS 160700 160700 LICENSING FEE 145500 145500 PROFESSIONAL FEES 44710 44710 27979 4274 23705 714991 632575 80747 1669 260665 107450 30000 10000 67145 13477 0 17496 1536 23140 23140 0 0 321638 186131 168592 61213 168592 61213 X 153046 124918 153046 124918 321638 186131 -28128 0 X 1 X 0 1 0 X 101202 163854 67550 122332 129918 584856 101202 163854 67550 122332 129918 584856 26383 558473 62186 25115 93318 469904 650523 -529 505636 87041 592148 680 680 1828207 0.30550 0.40490 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2022 AMOUNT: $ 680. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23140 23140 0 0 X PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND CLASSIFIED BY THE INTERNAL REVENUE SERVICE ("IRS") AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION MAY BE SUBJECT TO EXCISE TAXES IF IT ENGAGES IN CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE. THE ORGANIZATION IS REQUIRED TO DISCLOSE UNRECOGNIZED TAX BENEFITS RESULTING FROM UNCERTAIN TAX POSITIONS. AT DECEMBER 31, 2024, THE ORGANIZATION DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS OR LIABILITIES. THE ORGANIZATION OPERATES IN THE UNITED STATES AND IN STATE AND LOCAL JURISDICTIONS, AND THE PREVIOUS THREE YEARS REMAIN SUBJECT TO EXAMINATION BY TAX AUTHORITIES. THERE ARE PRESENTLY NO ONGOING INCOME TAX EXAMINATIONS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS AS WELL AS DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A THERE ARE TWO MEMBERS WHO HAVE THE POWER TO ELECT ADDITIONAL MEMBERS TO THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE TREASURER AND THEN THE FINAL COPY, AS ULTIMATELY FILED WITH THE IRS, IS DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE TREASURER OF THE ORGANIZATION DISTRIBUTES ANNUALLY, 30 DAYS PRIOR TO THE ANNUAL MEETING OF DIRECTORS, TO ALL DIRECTORS AND OFFICERS, A FORM SOLICITING THE DISCLOSURE OF ALL CONFLICTS OF INTEREST. ANY CONFLICTS OR POTENTIAL CONFLICTS ARE REVIEWED BY THE INDEPENDENT BOARD OF DIRECTORS TO DETERMINE THE APPROPRIATE ACTION. ANY BOARD OF DIRECTOR WITH A CONFLICT IS TO RECUSE ONESELF FROM PARTICIPATION AND VOTING OF THE INTERESTED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 REVIEW AND APPROVAL OF THE QUALIFICATION OF THE INDIVIDUAL(S) APPLYING FOR THE POSITION IS PERFORMED BY THE INDEPENDENT BOARD OF DIRECTORS. THE PROCESS FOR DETERMINING COMPENSATION INCLUDES A COMPARATIVE ANALYSIS FOR POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. DELIBERATION AND DECISION OF THE COMPENSATION IS DISCUSSED BY THE DIRECTORS DURING THE BOARD MEETING AND IS DOCUMENTED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION C, LINE 18 N/A FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E FEDERAL AND NYS UNRELATED BUSINESS INCOME TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22,484. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,484. BANK FEES AND CREDIT CARD PROCESSING FEES: PROGRAM SERVICE EXPENSES 4,274. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,274. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,221. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,221. UNITED PALACE OF SPIRITUAL ARTS INC 4140 BROADWAY 176TH STREET NEW YORK NY 10033 046148638 RELIGIOUS NY 501 (C) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 UNITED PALACE EVENTS UPE LLC Q 259413 FMV UNITED PALACE OF SPIRITUAL ARTS INC N 145500 FMV UNITED PALACE OF SPIRITUAL ARTS INC O 29112 FMV UNITED PALACE OF SPIRITUAL ARTS INC P 35000 FMV