Nonprofit · EIN 23-7442268
CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC
Tax-exempt · BUFFALO, NY 14203
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $424,178 | $525,997 | -$101,819 | $651,926 | $229,066 | $422,860 |
| June 30, 2024 | 990 | $460,733 | $529,554 | -$68,821 | $499,753 | $53,242 | $446,511 |
| June 30, 2023 | 990 | $409,364 | $382,440 | $26,924 | $551,094 | $113,152 | $437,942 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $351,540
- of which government grants
- $85,750
- Membership dues
- $5,492
- Program service revenue
- $72,027
- Investment income
- $503
- Net gain from sales of assets
- $443
- Net income from fundraising events
- -$1,868
- Other revenue
- $108
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $56,845
- Other salaries and wages
- $165,024
- Salaries, compensation and benefits (total)
- $263,958
- Professional fundraising fees
- $0
- Occupancy
- $37,996
- Depreciation
- $15,524
- Program services (functional)
- $296,100
- Management and general (functional)
- $160,489
- Fundraising (functional)
- $69,408
Balance sheet and other
- Total assets, start of year
- $499,753
- Total assets, end of year
- $651,926
- Total liabilities, end of year
- $229,066
- Net assets, end of year
- $422,860
- Land, buildings and equipment
- $22,193
- Net assets without donor restrictions
- $297,560
- Net assets with donor restrictions
- $125,300
- Gross receipts
- $429,296
- Employees
- 9
- Volunteers
- 0
- Year formed
- 1974
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Benjamin Hickey | Executive Director Officer | 40 | $56,845 |
| Laura O'Neill | President Trustee or director, Officer | 5 | $0 |
| Valerie Ingold | Vice President Trustee or director, Officer | 3 | $0 |
| Morgan Tanski | Treasurer Trustee or director, Officer | 2 | $0 |
| Doug Levere | Secretary Trustee or director, Officer | 2 | $0 |
| Atina Fareed-Cooke | Director Trustee or director | 2 | $0 |
| Rachel Good | Director Trustee or director | 2 | $0 |
| Melissa Grainger | Director Trustee or director | 2 | $0 |
| Eric Kunsman | Director Trustee or director | 2 | $0 |
| Jordan Lema | Director Trustee or director | 2 | $0 |
| Douglas Levere | Director Trustee or director | 2 | $0 |
| Quincy Miracle | Director Trustee or director | 2 | $0 |
| Cristin L Murray | Director Trustee or director | 2 | $0 |
| Kim Sholly | Director Trustee or director | 2 | $0 |
| Brandon Watson | Director Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAIRE LEGGETT | FORMER EXECUTIVE DIRECTOR Officer | 40 | $42,265 |
| Luke Cusack | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ERIN JORDAN | INTERIM TREASURER Trustee or director, Officer | 1 | $0 |
| MICHAEL AGOSTON | DIRECTOR Trustee or director | 1 | $0 |
| AITINA FAREED-COOKE | DIRECTOR Trustee or director | 1 | $0 |
| RACHEL GOOD | DIRECTOR Trustee or director | 1 | $0 |
| MELISSA GRAINGER | DIRECTOR Trustee or director | 1 | $0 |
| VALERIE INGOLD | DIRECTOR Trustee or director | 1 | $0 |
| DOUGALS LEVERE | DIRECTOR Trustee or director | 1 | $0 |
| QUINCY MIRACLE | DIRECTOR Trustee or director | 1 | $0 |
| PARIS ROSELLI | SECRETARY Trustee or director, Officer | 1 | $0 |
| CRISTIN MURRAY | DIRECTOR Trustee or director | 1 | $0 |
| LAUEA O'NEIL | DIRECTOR Trustee or director | 1 | $0 |
| KIM SHOLLY | DIRECTOR Trustee or director | 1 | $0 |
| ERIC KUNSMAN | DIRECTOR Officer | 1 | $0 |
| BENJAMIN HICKEY | EXECUTIVE DIRECTOR Officer | 40 | $0 |
990 for the year ended June 30, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLAIRE LEGGETT | FORMER EXECUTIVE DIRECTOR Officer | 40 | $46,158 |
| Luke Cusack | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ERIN JORDAN | INTERIM TREASURER Trustee or director, Officer | 1 | $0 |
| MICHAEL AGOSTON | DIRECTOR Trustee or director | 1 | $0 |
| AITINA FAREED-COOKE | DIRECTOR Trustee or director | 1 | $0 |
| RACHEL GOOD | DIRECTOR Trustee or director | 1 | $0 |
| MELISSA GRAINGER | DIRECTOR Trustee or director | 1 | $0 |
| VALERIE INGOLD | DIRECTOR Trustee or director | 1 | $0 |
| DOUGALS LEVERE | DIRECTOR Trustee or director | 1 | $0 |
| QUINCY MIRACLE | DIRECTOR Trustee or director | 1 | $0 |
| PARIS ROSELLI | SECRETARY Trustee or director, Officer | 1 | $0 |
| CRISTIN MURRAY | DIRECTOR Trustee or director | 1 | $0 |
| LAUEA O'NEIL | DIRECTOR Trustee or director | 1 | $0 |
| KIM SHOLLY | DIRECTOR Trustee or director | 1 | $0 |
| ERIC KUNSMAN | DIRECTOR Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 617 MAIN ST STE 201, BUFFALO, NY 14203-1400
- Principal officer (990 for 2024)
- Laura O'Neill, 617 Main Street Suite 201, Buffalo, NY 14203
- Signed the 990
- Laura O'Neill, Board President
- Phone
- (716) 856-2717
- Website
- www.cepagallery.org
- Return prepared by
- Allied CPAs PC
Mission
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.
Program accomplishments
- To support the visual arts through art exhibitions and education in both CEPA's permanent gallery and satellite locations.Expenses $296,100 · revenue $74,506
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7442268
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1975
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A400)
- Assets (IRS master file)
- $651,926
- Income (IRS master file)
- $429,296
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $424,178 | $525,997 | $651,926 | XML |
| 990 | June 2024 | $460,733 | $529,554 | $499,753 | IRS |
| 990 | June 2023 | $409,364 | $382,440 | $551,094 | XML |
| 990 | June 2022 | $548,812 | $444,652 | $515,051 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7442268).
Questions about CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC
- What is the EIN of CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC?
- The employer identification number (EIN) of CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC is 23-7442268.
- Is CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC?
- The 990 for the year ended June 30, 2025 names Laura O'Neill.
- Who are the officers and directors of CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC?
- The 990 for the year ended June 30, 2025 lists 15 people; 1 received compensation from the organization, the highest $56,845 (Benjamin Hickey, Executive Director).
- How much revenue does CENTER FOR EXPLORATORY AND PERCEPTUAL ARTS INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $424,178, expenses of $525,997 and total assets of $651,926 at year end.
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