2026-03-04T10:22:08-06:00 2025-06-30 270542316 Allied CPAs PC 501 John James Audubon Suite 390 Amherst NY 14228 990 2024-07-01 237442268 Center for Exploratory and Perceptual Arts Inc CENT 7168562717 617 Main Street Suite 201 Buffalo NY 14203 Laura O'Neill Board President 7168562717 2026-02-23 1 1 Jason J Mayausky CPA P00520630 7166940336 2026-02-23 2024 2025-03-06 01:10:19Z CEPA Laura O'Neill 617 Main Street Suite 201 Buffalo NY 14203 429296 0 X www.cepagallery.org X 1974 NY To support the visual arts. 14 14 9 0 0 0 371447 351540 69845 72027 53 503 19388 108 460733 424178 0 0 0 0 257016 263958 0 0 69408 272538 262039 529554 525997 -68821 -101819 499753 651926 53242 229066 446511 422860 X Center for Exploratory and Perceptual Arts, Inc. (CEPA) is dedicated to the photo-related arts. Founded in Buffalo, New York by regional artists, CEPA has developed into a nationally renowned multi-faceted contemporary arts center with major programs in visual arts and education. CEPA's visual arts program supports and exhibits projects by emerging to established artists from diverse communities and is especially committed to supporting artists from groups that have been traditionally under-represented in cultural spaces. CEPA's education program serves children ages 6-18 through in-school, after-school, and summer programs that utilize photography-based curricula and aim to achieve academic achievement, behavior modification, and positive personal and community change. 0 0 296100 74506 To support the visual arts through art exhibitions and education in both CEPA's permanent gallery and satellite locations. 296100 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 39 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 1 0 0 NY X Benjamin Hickey 7168562717 617 Main Street Suite 201 Buffalo NY 14203 Laura O'Neill President 5.00 X X 0 0 0 Valerie Ingold Vice President 3.00 X X 0 0 0 Morgan Tanski Treasurer 2.00 X X 0 0 0 Doug Levere Secretary 2.00 X X 0 0 0 Atina Fareed-Cooke Director 2.00 X 0 0 0 Rachel Good Director 2.00 X 0 0 0 Melissa Grainger Director 2.00 X 0 0 0 Eric Kunsman Director 2.00 X 0 0 0 Jordan Lema Director 2.00 X 0 0 0 Douglas Levere Director 2.00 X 0 0 0 Quincy Miracle Director 2.00 X 0 0 0 Cristin L Murray Director 2.00 X 0 0 0 Kim Sholly Director 2.00 X 0 0 0 Brandon Watson Director 2.00 X 0 0 0 Benjamin Hickey Executive Director 40.00 X 56845 0 0 56845 0 0 0 0 0 0 0 5492 85750 260298 351540 Program Income 611610 61058 61058 Rental of Facilities 531390 7495 7495 Art Sales 611610 3474 3474 72027 60 60 543 100 443 443 443 3150 5018 -1868 -1868 Other Income 711300 1976 1976 1976 424178 74506 0 -1868 X 56845 30861 13018 12966 165024 89592 37790 37642 25586 25586 16503 16503 118369 90966 27006 397 6757 3669 1547 1541 13560 13560 37996 19945 8414 9637 3164 3164 15524 8428 3555 3541 9453 5132 2165 2156 Program Supplies and Ex 42818 42818 Postage and Shipping 4691 3284 469 938 Miscellaneous 2678 2678 Internet 2588 1405 593 590 4441 4441 525997 296100 160489 69408 184589 121069 50193 50253 63001 15290 138265 281985 3826 7298 304069 281876 37717 22193 22162 153838 499753 651926 21501 19132 13734 57225 18007 152709 53242 229066 X 382273 297560 64238 125300 446511 422860 499753 651926 -101819 78168 0 X X 0 1 X 1 0 X 435415 370961 303147 307208 226241 1642972 435415 370961 303147 307208 226241 1642972 1642972 44 56 88 53 60 301 1285 1285 1644558 358369 0.99900 0.99810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 65550 65550 X X X 0 116548 116548 0 187521 165328 22193 0 22193 Deposits 1933 Right of Use Asset 165715 Accumulated Amortization -13810 153838 Lease Liability 152709 152709 X 429296 5118 5118 424178 0 424178 531115 5118 5118 525997 0 525997 Part III, Line 4: The Center for Exploratory and Perceptual Arts maintains a collection of visual art and related materials donated by Lawrence Brose. The collection is preserved, protected, and maintained in accordance with the Organization's collections policy. These works are utilized for public exhibition, educational programming, and artistic exploration. The collection furthers the Organization's exempt purpose by promoting access to innovative and perceptual art, supporting creative expression, and providing educational opportunities that engage the public in contemporary artistic practices. Part X, Line 2: The Organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code (IRC), though it would be subject to tax on income unrelated to its exempt purposes (unless that income is otherwise excluded by the IRC). Contributions to the Organization are tax deductible to donors under Section 170 of the IRC. The Organization is not classified as a private foundation. Part XI, Line 2d - Other Adjustments: Fundraising Expenses 5,018. Cost of Goods Sold 100. Part XII, Line 2d - Other Adjustments: Fundraising Expenses 5,018. Cost of Goods Sold 100. X 51 65550 Fair Market Valuation 0 0 0 Form 990, Part VI, Section A, line 6 Membership shall be a non-voting, supporting membership from the general public. Fees and benefits are to be determined by CEPA. All directors of CEPA shall be members of CEPA and make pledges during the annual pledge drives. The Board of Directors may determine from time to time the membership level required of the directors and the amount of the pledges to be made, provided that the level and amounts applicable to each director shall remain the same throughout the term of the director. Default in payment of membership dues and pledge dues and pledge amounts for a period of three months is cause for removal. Form 990, Part VI, Section A, line 7a AT EACH ANNUAL MEETING, THE DIRECTORS SHALL ELECT NEW DIRECTORS TO FILL THE VACANCIES CREATED BY DIRECTORS WHOSE TERMS HAVE EXPIRED. Form 990, Part VI, Section B, line 11b A DRAFT COPY OF FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. Form 990, Part VI, Section B, line 12c Every voting member is required to complete a conflict of interest disclosure form annually and to disclose any potential conflicts of interest as situations arise. Form 990, Part VI, Section B, line 15a The Board of Directors approve all employee compensation arrangements and compares compensation levels to those of other similar organizations. Form 990, Part VI, Section C, line 19 Governing documents, conflict of interest policy, financial statements, and other documents are available for inspection upon request. Form 990, Part IX, line 11g Contracting and Professional Fees: Program service expenses 24,393. Management and general expenses 26,608. Fundraising expenses 0. Total expenses 51,001. Artist Fees: Program service expenses 65,628. Management and general expenses 0. Fundraising expenses 0. Total expenses 65,628. Payroll Service: Program service expenses 945. Management and general expenses 398. Fundraising expenses 397. Total expenses 1,740. Form 990, Part XII, Line 2c: The procedure has not changed from the previous year.