2025-02-16T20:55:43-06:00 2023-05-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-06-01 871365441 THE CENTER FOR LESS UNPLEASANT LIVING INC CENT 2127288964 787 SEVENTH AVENUE NEW YORK NY 100196099 LAURA HANNA PRESIDENT/SECRETARY 2127288964 2025-02-03 1 0 GARRETT M HIGGINS P00543209 9143818900 2025-02-03 2022 2025-03-06 01:10:19Z X X LAURA HANNA 787 SEVENTH AVENUE NEW YORK NY 100196099 2864916 0 X N/A 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. 4 3 7 3 0 0 7862500 2827117 0 14122 0 0 0 23677 7862500 2864916 998000 515000 0 0 713833 631584 0 0 0 290878 539299 2002711 1685883 5859789 1179033 5859789 7052878 0 14056 5859789 7038822 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. 0 0 1394144 515000 14122 THE CENTER PROVIDED GRANTS TO PUBLIC CHARITIES IN FY23 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. 1394144 1 1 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 27 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 NY X X LAURA HANNA 2127288964 787 SEVENTH AVENUE NEW YORK NY 100196099 LAURA HANNA PRESIDENT/SECRETARY 40.00 X X 288000 0 17584 JOANN LUEHRING VICE PRESIDENT 1.00 X X 0 0 0 CAITLIN KLINE TREASURER 1.00 X X 0 0 0 ELIZABETH BUCKLEY LEWIS SECRETARY 1.00 X X 0 0 0 NICK JOYCE FORMER PRESIDENT 0.00 X 287079 0 0 575079 0 17584 2 1 1 0 0 2827117 2827117 2827117 RENTAL INCOME 532289 14122 14122 14122 OTHER INCOME 900099 23677 23677 23677 2864916 14122 0 23677 X 515000 515000 297804 238243 59561 280571 224457 56114 24317 19454 4863 28892 23114 5778 110443 110443 11379 11379 189205 189205 7489 7489 800 800 76937 76937 7298 7298 16923 16923 28014 28014 REPAIRS & MAINTENANCE 90811 90811 1685883 1394144 291739 0 5859789 4369801 2700000 16923 0 2683077 5859789 7052878 8781 5275 0 14056 X 5859789 7038822 5859789 7038822 5859789 7052878 1179033 0 X X 0 0 0 X 7862500 2827117 10689617 7862500 2827117 10689617 10348234 341383 23677 23677 10713294 14122 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 23,677. PART II, SHORT YEAR EXPLANATION: THE ORGANIZATION IS REPORTING A SHORT YEAR IN COLUMN (D) FOR ITS INITIAL YEAR STARTING JUNE 14, 2021. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 1 291.00 0 0 0 1 1 50.00 0 1 0 1 X 536615 536615 2163385 16923 2146462 2683077 PART II, LINE 5: THE ORGANIZATION HAS AN EASEMENT ENFORCEMENT POLICY WHICH PROVIDES GUIDELINES FOR VIOLATION RESPONSES, VIOLATION PREVENTION STRATEGIES, AND ENFORCEMENT PROCEDURES. 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. PART IV, LINE 2B: RESIDENT SECURITY DEPOSITS HELD IN ACCORDANCE WITH REGULATIONS. 1 PERFORMANCE ZONE INC 225 WEST 34TH STREET NEW YORK NY 10122 133357408 501(C)(3) 225000 0 TO FOSTER AND NURTURE THE CREATIVE ARTS BY SUPPORTING ARTISTS AND ARTISTIC ENDEAVORS THROUGH EDUCATION, RESIDENCIES, EXHIBITIONS, PERFORMANCE, AND OTHER OPPORTUNITIES TO ASSIST ARTISTS OF ANY LEVEL IN THE HUDSON VALLEY AREA. CATSKILLS AGRARIAN ALLIANCE INC 35786 STATE HIGHWAY 10 HAMDEN NY 13782 882674306 501(C)(3) 200000 0 TO ADVANCE THE EFFORTS OF SMALL FARMERS TO SURVIVE AND EXCEL IN A WORLD OF AGRI-BUSINESS AND TO SUPPORT SUSTAINABLE AGRICULTURE ON A LOCAL BASIS IN THE KINGSTON REGION. OPENHOUSENEWYORK INC 150 VARICK STREET FLOOR 5 NEW YORK NY 13782 020540261 501(C)(3) 10000 0 TO SUPPORT THE GRANTEES EFFORT TO PROMOTE BROAD, UNPARALLELED ACCESS TO THE CITY TO THE PLACES, PEOPLE, PROJECTS, SYSTEMS, AND IDEAS THAT DEFINE NEW YORK AND ITS FUTURE. SUSTAINABLE MARKETS FOUNDATION 40 WEST 37TH STREET NEW YORK NY 10018 134188834 501(C)(3) 50000 0 TO SUPPORT ENERGY EFFICIENY PUBLIC ASSISTANCES INC 185 HART STREET BROOKLYN NY 11206 852645291 501(C)(3) 30000 0 TO SUPPORT THE GRANTEES EFFOT TO PROMOTE BROAD, UNPARALLELED ACCESS TO TEH CITY TO THE PLACES, PEOPLE, PROJECTS, SYSTEMS AND IDEAS THAT DEFINE NY AND ITS FUTURE. 5 0 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 1 0 0 0 0 0 0 0 0 LAURA HANNA PRESIDENT/SECRETARY 288000 0 0 0 0 0 0 0 17584 0 305584 0 0 0 NICK JOYCE FORMER PRESIDENT 222079 0 0 0 65000 0 0 0 0 0 287079 0 0 0 PART I, LINE 4A NICK JOYCE, FORMER PRESIDENT, RECEIVED $65,000 SEVERANCE IN HIS 2022 W-2. X 1 2700000 APPRAISAL 2 0 0 0 PART I, COLUMN (B): COLUMN (B) REPORTS THE NUMBER OF CONTRIBUTORS FORM 990, PART VI, SECTION B, 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, PART VI, SECTION B, 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, PART VI, SECTION B, 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. AGREEMENTS ON THE COMPENATION LEVEL WERE DOCUMENTED IN BOARD MINS AND WERE LAST UNDERTAKEN IN 2021. FORM 990, PART VI, SECTION C, 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 PAYROLL PROCESSING EXPENSES: PROGRAM SERVICE EXPENSES 3,671. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,671. CONSULTANTS: PROGRAM SERVICE EXPENSES 185,534. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 185,534. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S ENTIRE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, LINE B, AMENDED RETURN: AN AMENDED RETURN IS BEING FILED TO IN ORDER TO CONFORM TO THE ORGANIZATION'S MAY 31, 2023 FINANCIAL STATEMENTS. A LISTING OF ALL OF THE CHANGES TO THE FORM 990 IS AS FOLLOWS: 1. PAGE 1, BOX G: GROSS RECEIPTS WAS RESTATED TO REFLECT THE UPDATED REVENUE REPORTED IN PART VIII. 2. PART I, LINES 8, 9, 10, 11, 12, 13, 15, 17 ,18, 19, 20, 21, AND 22: THESE AMOUNTS WERE UPDATED TO REFLECT THE CHANGES REPORTED IN THEIR RESPECTIVE PARTS OF THE RETURN DUE TO CHANGES OF THE FINANCIAL STATEMENTS. 3. PART III, LINE 4A: THE TOTAL PROGRAM EXPENSES, GRANTS AND PROGRAM REVENUE REPORTED FOR THIS PROGRAM WAS UPDATED TO AGREE TO THE ADJUSTMENTS MADE IN PART VIII AND PART IX. 4. PART VIII, LINES 1F, 1G, AND 11A 2: THE REVENUE ON THESE LINES WERE UPDATED TO AGREE TO THE FINANCIAL STATEMENTS. 5. PART IX, LINES 1, 11G, 13, 16, 24A, 24B, AND 25: THESE AMOUNTS WERE UPDATED TO REFLECT THE FUNCTIONAL ALLOCATION PER THE FINANCIAL STATEMENTS. 6. PART X, LINES 1, 10A, 10C, 16, 17, 21, 26, 27, 32, AND 33: THESE AMOUNTS WERE UPDATED TO AGREE TO THE FINANCIAL STATEMENTS. 7. PART XI, LINES 1, 2, 3, 8 AND 10: THESE AMOUNTS WERE UPDATED FOR THE CHANGES REPORTED IN PART VIII AND PART IX, AS MENTIONED ABOVE AS WELL AS TO AGREE TO THE FINANCIAL STATEMENTS. 8. SCHEDULE A, PART II, SECTION A, LINES 1, 5, 10, AND 11F AND 12: THESE AMOUNTS WERE UPDATED FOR THE CHANGES REPORTED IN PART VIII AS WELL AS TO AGREE TO THE FINANCIAL STATEMENTS. 9. SCHEDULE B, PART I, LINE 1: THE AMOUNT WAS UPDATED TO AGREE TO THE UPDATED CONTRIBUTIONS FROM PART VIII. ARROWHEAD FARM AGRICULTURAL CENTER LLC 5941 ROUTE 209 KERHONKSON NY 12446 825517251 FARMING NY 26951 1495049 CENTER FOR LESS UNPLEASANT LIVING INC 67 CHAPEL STREET LLC 67 CHAPEL ST KINGSTON NY 12401 834403460 FARMING NY 0 1340296 CENTER FOR LESS UNPLEASANT LIVING INC