2025-12-16T09:56:52-06:00 2025-06-30 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD SUITE 302 WESTBOROUGH MA 01581 990 2024-07-01 223217131 ARTS & BUSINESS COUNCIL OF GREATER BOSTON INC ARTS 6173507600 15 CHANNEL CENTER STREET 103 BOSTON MA 02210 JAMES GRACE EXECUTIVE DIRECTOR 6173507600 2025-12-16 1 0 SANDRA M BROWN CPA P01614103 5088717178 2025-12-15 2024 2025-03-06 01:10:19Z JAMES GRACE 15 CHANNEL CENTER STREET 103 BOSTON MA 02210 6375957 0 X WWW.ARTSANDBUSINESSCOUNCIL.ORG X 2000 MA TO PROVIDE DIRECT LEGAL/BUSINESS SERVICES, EDUCATIONAL PROGRAMS, AND AFFORDABLE ARTS SPACES FOR ARTISTS AND ARTS/CULTURAL ORGANIZATIONS. 18 18 12 178 0 0 899743 6272337 108966 99781 3964 3839 384 0 1013057 6375957 509940 311030 0 0 449359 462372 0 0 70511 277399 294971 1236698 1068373 -223641 5307584 2146977 7549206 125512 140491 2021465 7408715 TO PROVIDE DIRECT LEGAL/BUSINESS SERVICES, EDUCATIONAL PROGRAMS, AND AFFORDABLE ARTS SPACES FOR ARTISTS AND ARTS/CULTURAL ORGANIZATIONS. 0 0 765006 311030 99781 VARIETY OF LEGAL AND BUSINESS SERVICES FOR ARTISTS AND ARTS/CULTURAL ORGANIZATIONS, OFTEN PROVIDED PRO BONO. THESE SERVICES INCLUDE PROVIDING SAFE, AFFORDABLE, PERMANENT ARTIST WORK SPACES WHERE WORK IS MADE, REHEARSED AND SHARED. IN FY 2025 MORE THAN 500 ARTISTS BENEFITTED FROM THESE PROGRAMS. 765006 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 44 0 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA CT X X JAMES F GRACE EXECUTIVE DIRECTOR 6173507600 15 CHANNEL CENTER STREET 103 BOSTON MA 02210 BITHYAH ISRAEL PRESIDENT 1.00 X X 0 0 0 JIM BUZA TREASURER 1.50 1.00 X X 0 0 0 AWILDA IRIZARRY BOARD MEMBER 1.00 1.00 X X 0 0 0 JOANNE KALIONTZIS BOARD MEMBER 1.00 1.00 X 0 0 0 RUXANDRA TENTIS BOARD MEMBER 1.00 X 0 0 0 MINERVA PINTO BOARD MEMBER 1.00 X 0 0 0 MARISA MURTAGH ESQ BOARD MEMBER 1.50 X 0 0 0 LISA NICKERSON BOARD MEMBER 1.00 1.00 X 0 0 0 KATHLEEN GONDEK PHD BOARD MEMBER 1.00 X 0 0 0 STACY REED BOARD MEMBER 1.00 X 0 0 0 SEAN NEWTH FORMER BOARD MEMBER 1.00 X 0 0 0 DAYLA ARABELLA SANTURRI BOARD MEMBER 1.00 X 0 0 0 DAVID GUERRA CLERK 1.00 X 0 0 0 CHERYL TOUGIAS BOARD MEMBER 1.00 1.00 X 0 0 0 AYANA MACK BOARD MEMBER 1.00 X 0 0 0 ANASTASIA DAOU BOARD MEMBER 1.00 X 0 0 0 AMANDA ECKHOFF BOARD MEMBER 1.00 X 0 0 0 GLENN G PUDELKA BOARD MEMBER 1.00 X 0 0 0 ALEX GAVIS BOARD MEMBER 1.00 X 0 0 0 JAMES GRACE ESQ EXECUTIVE DIRECTOR 37.00 3.00 X 149207 45000 5560 LUCAS BLACKADAR DEPUTY DIRECTOR 40.00 X 102404 0 4196 251611 45000 9756 2 0 1 0 0 101200 6171137 5410846 6272337 PROGRAM SERVICE FEES 711300 87222 87222 EDUCATIONAL/WORKSHOP F 711300 12559 12559 99781 3839 3839 6375957 99781 0 3839 X 311030 311030 179142 109276 32246 37620 212251 167971 28844 15436 15534 11673 2262 1599 259 185 40 34 55186 39169 8595 7422 73417 73417 140407 92267 42000 6140 6762 6762 32272 18874 11138 2260 21123 847 20276 20990 6952 14038 1068373 765006 232856 70511 290433 378029 1616548 1362923 209886 164642 13051 15941 3059 207883 14000 5419788 2146977 7549206 125512 140491 125512 140491 X 1583786 6757171 437679 651544 2021465 7408715 2146977 7549206 X 5307584 83427 -3761 X 0 1 X 1 0 X 1345334 1536524 1271062 899743 922337 5975000 1345334 1536524 1271062 899743 922337 5975000 291113 5683887 4374 4549 3747 3964 3839 20473 51748 1525 384 53657 6049130 807358 0.93960 0.93130 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 49,123. 2021 AMOUNT: $ 1,525. OTHER REVENUE - 2020 AMOUNT: $ 2,625. 2023 AMOUNT: $ 384. SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: COMMERCIAL REAL ESTATE DATE: 05/28/25 AMOUNT: 5350000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE FROM RELATED PARTY 51225 PROPERTY HELD FOR FUTURE DEVELOPMENT 5368563 5419788 X PART X, LINE 2: TAX POSITION: THE ORGANIZATION CURRENTLY EVALUATES ALL TAX POSITIONS AND MAKES A DETERMINATION REGARDING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UNDER REVIEW. THE PRIMARY TAX POSITIONS MADE BY A&BC/BOSTON IS THE LACK OF UNRELATED BUSINESS INCOME TAX AND ITS TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE FACT THAT CHANGES MAY RESULT FROM CLOSING OF STATUTE OF LIMITATIONS ON TAX RETURNS, NEW LEGISLATION, AND CLARIFICATION OF EXISTING LEGISLATION THROUGH GOVERNMENT PRONOUNCEMENTS, THE COURTS, AND THROUGH THE EXAMINATION PROCESS. 1 BATTLE OF THE BIOTECH BANDS 41 S MAIN ST BOX 164 MIDDLETON MA 01949 932871598 501(C)(3) 7952 0 N/A N/A FISCAL SPONSORSHIP #ARTSTAYSHERE COALITION 70 CROCKETT AVE DORCHESTER MA 02124 001694668 N/A 8593 0 N/A N/A FISCAL SPONSORSHIP ARTEVERYWHERE 49 FULLER ST 3 BROOKLINE MA 02446 N/A 10989 0 N/A N/A FISCAL SPONSORSHIP ART IN THE PARK PO BOX 20603 WORCESTER MA 01602 N/A 13066 0 N/A N/A FISCAL SPONSORSHIP HUMPHREY STREET STUDIOS 11 HUMPHREYS STREET 1 DORCHESTER MA 02125 N/A 14036 0 N/A N/A FISCAL SPONSORSHIP REFUGE LOWELL 122 WESTERN AVENUE STUDIO 2010 LOWELL MA 01851 001244315 N/A 16846 0 N/A N/A FISCAL SPONSORSHIP GUY MENDILOW ENSEMBLE 17 ATHERTON STREET ROXBURY MA 02119 N/A 17759 0 N/A N/A FISCAL SPONSORSHIP ROXBURY DISTRICT INCREMENT FINANCING PROJECT PO BOX 190127 ROXBURY MA 02119 N/A 21850 0 N/A N/A FISCAL SPONSORSHIP WESTERN AVENUE COMMUNITY FOR THE ARTS INC 15 CHANNEL CENTER STREET SUITE 103 BOSTON MA 02210 874789167 501(C)(3) 10000 0 N/A N/A GRANT TO RELATED ORGANIZATION FOR PROGRAM ASSISTANCE MASARY STUDIOS 15 CHANNEL CENTER STREET UNIT 105 BOSTON MA 02210 N/A 60008 0 N/A N/A FISCAL SPONSORSHIP STIGGITY STACKZ WORLDWIDE INC 361 NEWBURY STREET BOSTON MA 02115 001263939 N/A 109850 0 N/A N/A FISCAL SPONSORSHIP 2 9 PART I, LINE 2: ALL GRANTEES MUST SUBMIT A BUDGET WHEN APPLYING TO THE PROGRAM. THE A&BC ONLY RELEASES OR DISBURSES FUNDS IN RESPONSE TO GRANTEES OR GRANTEES' VENDOR INVOICES. THE A&BC COMPARES THESE PAYMENTS AGAINST THE APPROVED BUDGET FOR THE PROJECT. X 0 0 0 0 0 0 0 0 0 JAMES GRACE ESQ EXECUTIVE DIRECTOR 134207 45000 15000 0 0 0 5560 0 0 0 154767 45000 0 0 X 1 60846 FMV X 1 5350000 FMV 1 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN B. SCHEDULE M, PART I, LINE 16 IN MAY 2025, ARTS AND BUSINESS COUNCIL OF GREATER BOSTON ACQUIRED THE STAR STORE, A 125,000 SQUARE FOOT, FORMER DEPARTMENT STORE ON 0.53 ACRES OF LAND LOCATED IN NEW BEDFORD, MASSACHUSETTS, FOR NOMINAL CONSIDERATION. THE PROPERTY WAS DONATED BY THE PRIOR OWNER TO SUPPORT THE ORGANIZATION'S PLAN TO REDEVELOP THE SITE AS A REGIONAL ARTS HUB TO BE KNOWN AS STAR STORE COMMUNITY FOR THE ARTS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS AUTHORIZED THE FINANCE COMMITTEE TO REVIEW AND APPROVE THE FORM 990 PRIOR TO ITS FILING. THE FORM 990 WAS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REQUIRES AN ANNUAL DECLARATION FROM ALL BOARD MEMBERS AND SENIOR MANAGEMENT AS TO THE EXISTENCE AND DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD MEMBERS SIGN A DISCLOSURE STATEMENT. ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE DIS-INTERESTED BOARD MEMBERS, WHILE THE PARTY IN POTENTIAL CONFLICT IS REQUIRED TO LEAVE THE ROOM. BOARD MEETING MINUTES WILL DOCUMENT THE DISCUSSION AND DECISION MAKING PROCESS. IN THE EVENT OF A POTENTIAL CONFLICT, PROCEDURES TO OBTAIN COMPETITIVE BIDS AND DILIGENCE ON FAIR MARKET VALUE WILL BE ESTABLISHED. FORM 990, PART VI, SECTION B, LINE 15A A&BC'S EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE BOARD OF DIRECTORS. THE BOARD IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR THE KEY EXECUTIVES OF THE ORGANIZATION. THE BOARD MEETS AS NEEDED TO REVIEW THE COMPENSATION PROGRAM AND MAKE RECOMMENDATIONS FOR ANY CHANGES, AS APPROPRIATE. A PERFORMANCE EVALUATION IS CONDUCTED AND REVIEWED EACH YEAR AND IS INTENDED TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATED ORGANIZATIONS. FOLLOWING THIS REVIEW, THE BOARD REVIEWS AND APPROVES, FOR SELECTED KEY EXECUTIVES, BASE SALARIES AND ANNUAL INCENTIVE OPPORTUNITY ADJUSTMENTS, AND OBJECTIVES AND GOALS FOR THE UPCOMING YEAR'S ANNUAL INCENTIVE PLAN. FORM 990, PART VI, SECTION C, LINE 19 ANOTHER'S WEBSITE AND UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 81,899. MANAGEMENT AND GENERAL EXPENSES 42,000. FUNDRAISING EXPENSES 6,140. TOTAL EXPENSES 130,039. ARTIST FEES: PROGRAM SERVICE EXPENSES 10,368. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,368. FORM 990, PART XI, LINE 9: ALLOWANCE FOR PV ON LT PLEDGE -3,761. WESTERN AVENUE COMMUNITY FOR THE ARTS INC 15 CHANNEL CENTER SUITE 103 BOSTON MA 02210 874789167 AFFORDABLE LIVE/WORK SPACE FOR ARTISTS MA 501(C)(3) LINE 10 N/A 0 CREATIVE CAMPUS ABC WORCESTER INC 15 CHANNEL CENTER STREET SUITE 103 BOSTON MA 02210 824016190 REAL ESTATE DEVELOPMENT MA ARTS & BUSINESS COUNCIL OF GREATER BOSTON INC C 1.00000 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 WESTERN AVENUE COMMUNITY FOR THE ARTS INC D 17000000 FMV WESTERN AVENUE COMMUNITY FOR THE ARTS INC O 291484 FMV WESTERN AVENUE COMMUNITY FOR THE ARTS INC B 10000 FMV