2026-07-20T11:59:15-07:00 2025-12-31 464405607 APPLEGATE & COMPANY PC CPAs 1421 S WOODLAND AVE MICHIGAN CITY IN 46360 990 2025-01-01 310922379 THE JACK AND SHIRLEY LUBEZNIK CENTER FOR THE ARTS JACK 2198744900 101 W 2ND STREET MICHIGAN CITY IN 46360 BILL PECK TREASURER 2198744900 2026-05-11 true PAUL E APPLEGATE CPA P00212518 2198717880 2025 2025-03-06 01:10:19Z BILL PECK 101 W 2ND STREET MICHIGAN CITY IN 46360 1388393 false X www.lubeznikcenter.org X 1977 IN THE ORGANIZATIONS MISSION IS TO ENRICH THE COMMUNITY THROUGH ACTIVITIES PROMOTING THE CREATION, APPRECIATION & ENJOYMENT OF THE ARTS WITH AN EMPHASIS ON THE VISUAL ARTS. 20 20 16 90 0 0 637191 878366 77580 89183 105983 123948 -11472 -41530 809282 1049967 0 0 392953 452254 0 115546 411341 559595 804294 1011849 4988 38118 2391394 2436785 418202 429980 1973192 2006805 THE ORGANIZATIONS MISSION IS TO ENRICH THE COMMUNITY THROUGH ACTIVITIES PROMOTING THE CREATION, APPRECIATION & ENJOYMENT OF THE ARTS WITH AN EMPHASIS ON THE VISUAL ARTS. false false 38655 0 40777 MUSEUM VISITATION AND ART SALES: THE ART CENTER WAS VISITED BY NUMEROUS INDIVIDUALS FROM THE COMMUNITY. 38793 0 48406 ART CLASSES: THE CENTER PROVIDED ART CLASSES FOR APPROXIMATELY 304 ART STUDENTS FOR THE YEAR. 684061 0 0 CREATIVELY INTERWEAVE ART EXHIBITIONS, THE PERFORMING ARTS, EDUCATIONAL PROGRAMMING AND COLLABORATIVE COMMUNITY OUTREACH IN ORDER TO ENRICH THE ARTS EXPERIENCE WITHIN THE REGION. 761509 true true false false false false false true false false true false false false false true false false false false false false false false true false false false false false false false false false false false false false true true false false false false false false false true 28 0 true 16 true false false false false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true true false IN X JANET BLOCH 2198744900 101 W 2ND STREET MICHIGAN CITY IN 46360 X DWAYNE HURT MEMBER 3.00 X 0 0 0 JANIS KANTER MEMBER 3.00 X 0 0 0 DALE COOPER MEMBER 3.00 X 0 0 0 ROD LUBEZNIK MEMBER 3.00 X 0 0 0 BETSY KOHN SECRETARY 3.00 X X 0 0 0 ISH MUHAMMAD NIEVES VICE PRESIDENT 3.00 X X 0 0 0 STEVE DEPALMA PRESIDENT 3.00 X X 0 0 0 GIGI MCCABE-MIELE MEMBER 3.00 X 0 0 0 CRYSTAL WILLIAMS-FRENCH MEMBER 3.00 X 0 0 0 SKYLER YORK MEMBER 3.00 X 0 0 0 MELISSA WARNEKE MEMBER 3.00 X 0 0 0 BILL PECK TREASURER 3.00 X X 0 0 0 LIZ KAMINSKI MEMBER 3.00 X 0 0 0 ABBY SKWIAT MEMBER 3.00 X 0 0 0 LARRY PIOTROWSKI MEMBER 3.00 X 0 0 0 SHEILA MOYER MEMBER 3.00 X 0 0 0 false false false 181986 696380 878366 ART SHOW/EVENTS 900099 89183 0 0 89183 21376 0 21376 36130 18376 17754 17754 17754 351335 5921 254684 0 96651 5921 102572 0 0 102572 0 181986 65366 -65366 0 -65366 OTHER INCOME 900099 6082 6082 0 0 6082 1049967 95265 0 76336 77668 55144 8544 13980 343184 243661 37750 61773 31402 22296 3454 5652 7810 5701 2109 0 10993 0 10993 0 42000 21000 21000 0 2863 1431 716 716 2443 1833 610 0 16847 16847 0 0 45796 45796 0 0 28698 20376 3157 5165 TELEPHONE EXPENSE 6460 4910 710 840 GALLERY SHOP 23970 23970 0 0 POSTAGE 6814 2303 4060 451 REPAIRS AND MAINTENANCE 71573 41612 29961 0 293328 254629 11730 26969 1011849 761509 134794 115546 146092 189449 175053 126971 2522 1964 2025450 1018459 1056770 1006991 1010957 1111410 2391394 2436785 30922 34946 25000 387280 370034 0 0 418202 429980 X 1839876 1833559 133316 173246 1973192 2006805 2391394 2436785 38118 -4505 X X true X false true false X 0 370635 358896 444267 490850 696380 2361028 0 0 370635 358896 444267 490850 696380 2361028 0 2361028 16867 17352 23201 25034 21376 103830 0 0 0 0 0 0 0 2464858 0.95790 0.95460 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X false 0 90000 90000 1035000 575719 459281 855225 398022 457203 15879 15879 0 29346 28839 507 1006991 UNCERTAIN TAX POSITIONS 0 0 X Pt III, Line 4 The focus of the art collection is paintings, prints, and photography with an added component of artists from around the midwest region. The art collection is categorized by location, reference number, Jpeg number, artist, title/description, medium, and acquisition date. The curator reviews the collection annually for accuracy and value. Pieces which have an anticipated value greater than $5,000 are appraised by the donor at the time the gift is made. Other pieces may be appraised by the art collection committee should the need arise. All proceeds from the sale of permanent art collection pieces are to be reinvested in the permanent art collection. Pt X, Line 2 INCOME TAXES - Jack and Shirley Lubeznik Center for the Arts, is exempt from tax on income under Section 501(c)(3) of the Internal Revenue Code. However, the Center is required to pay tax on income from activities unrelated to its exempt purpose. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification Accounting for Uncertainty in Income Taxes, that clarifies the accounting and recognition for income tax positions taken or expected to be taken in the Centers income tax returns. The Center has adopted the Standard. The Center evaluates all significant tax positions as required by generally accepted accounting principles in the United States. As of December 31, 2025, the Center does not believe that it has taken any tax positions that would require the recording of any tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The Centers income tax returns are subject to examination by the appropriate taxing jurisdictions and the open tax years are 2022-2025. VARIOUS 40789 40789 0 11941 GALA 59785 59785 0 33772 19653 100574 100574 0 45713 19653 65366 -65366 X 2 6700 OPINIONS OF EXPERTS X 721 98675 FAIR MARKET VALUE false false false Pt VI, Line 8a THE BOARD MONITORS POTENTIAL CONFLICTS OF INTEREST Pt VI, Line 8a THE BOARD MINUTES ARE RECORDED Pt VI, Line 8b THE BOARD MINUTES ARE RECORDED Pt XII, Line 1 THE ORGANIZATION USES THE ACCRUAL METHOD OF ACCOUNTING Pt XII, Line 2c MANAGEMENT ASSUMES RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Pt VI, Line 19 FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATIONS WEBSITE Pt VI, Line 11b FORM 990 IS MADE AVAILABLE TO ALL MEMBERS TO REVIEW UPON REQUEST Pt VI, Line 15a BOARD OF DIRECTORS PERFORMS ANNUAL SALARY REVIEW OF ALL MANAGEMENT MEMBERS Pt VI, Line 15b BOARD OF DIRECTORS PERFORMS ANNUAL SALARY REVIEWS OF ALL MANAGEMENT MEMBERS Pt VI, Line 12c IN REGULAR STAFF AND BOARD MEETINGS, CONFLICTS OF INTEREST ARE DISCUSSED TO ENSURE NONE EXIST. Form 990, Part IX, Line 24e DUES AND SUBSCRIPTIONS 1569. 0. 1569. 0. Form 990, Part IX, Line 24e BANK FEES 9514. 3234. 3140. 3140. Form 990, Part IX, Line 24e MARKETING 26938. 22564. 0. 4374. Form 990, Part IX, Line 24e SPECIAL EVENTS 4978. 0. 0. 4978. Form 990, Part IX, Line 24e EXHIBIT EXPENSE 143805. 143805. 0. 0. Form 990, Part IX, Line 24e OUTSIDE INSTRUCTORS 38793. 38793. 0. 0. Form 990, Part IX, Line 24e MEMBERSHIPS 4028. 0. 4028. 0. Form 990, Part IX, Line 24e PROFESSIONAL DEVELOPMENT 561. 0. 561. 0. Form 990, Part IX, Line 24e UTILITIES 25599. 23551. 2048. 0. Form 990, Part IX, Line 24e EDUCATIONAL PROGRAMS 18260. 18260. 0. 0. Form 990, Part IX, Line 24e PROPERTY TAXES 4806. 4422. 384. 0. Form 990, Part IX, Line 24e FUND DEVELOPMENT 14477. 0. 0. 14477.