Nonprofit · EIN 25-1213228
WESTMORELAND CULTURAL TRUST
Tax-exempt · GREENSBURG, PA 15601
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $9,287,575 | $7,346,968 | $1,940,607 | $15,655,523 | $1,553,832 | $14,101,691 |
| December 31, 2024 | 990 | $8,670,550 | $8,249,038 | $421,512 | $15,466,128 | $1,724,026 | $13,742,102 |
| December 31, 2023 | 990 | $6,377,295 | $6,384,558 | -$7,263 | $16,021,224 | $2,097,792 | $13,923,432 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,001,739
- of which government grants
- $910,538
- Program service revenue
- $4,926,470
- Investment income
- $82,387
- Net income from sales of inventory
- $222,230
- Other revenue
- $276,979
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $208,813
- Other salaries and wages
- $1,453,129
- Salaries, compensation and benefits (total)
- $1,994,880
- Professional fundraising fees
- $0
- Legal fees
- $4,070
- Accounting fees
- $92,191
- Occupancy
- $191,736
- Travel
- $29,858
- Depreciation
- $563,451
- Program services (functional)
- $6,372,197
- Management and general (functional)
- $659,066
- Fundraising (functional)
- $315,705
Balance sheet and other
- Total assets, start of year
- $15,466,128
- Total assets, end of year
- $15,655,523
- Total liabilities, end of year
- $1,553,832
- Net assets, end of year
- $14,101,691
- Land, buildings and equipment
- $13,531,291
- Publicly traded securities
- $15,617
- Net assets without donor restrictions
- $13,846,131
- Net assets with donor restrictions
- $255,560
- Gross receipts
- $9,356,146
- Employees
- 46
- Volunteers
- 90
- Year formed
- 1989
- State of legal domicile
- PA
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BENJAMIN J LUCZAK | CEO Officer | 40 | $197,056 | $11,757 |
| TIM FEDELE | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| RAYMOND FOLLADOR | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| FELICIA DEVINCENTIS | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| EDWARD DEPASQUALE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SCOTT E AVOLIO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH BISKUP | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GREGGORY BRANDT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| IMOGENE CATHEY JD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CARMEN T EISAMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SEAN KERTES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| A RICHARD KACIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFF SMAIL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DONALD MORCHESKY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| T TERRANCE REESE | DIRECTOR Trustee or director | 1 | $0 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JANICE DEVINE | DIRECTOR Trustee or director | 1 | $0 |
| MICHAEL VESELY | DIRECTOR Trustee or director | 1 | $0 |
| THOMAS WARD MD | DIRECTOR Trustee or director | 1 | $0 |
| DANA MALDET | DIRECTOR Trustee or director | 1 | $0 |
| KEVIN JANSMA | DIRECTOR (UNTIL 10/25) Trustee or director | 1 | $0 |
| ROBERT GREGERSON | DIRECTOR (UNTIL 8/25) Trustee or director | 1 | $0 |
| KEVIN BOCK | DIRECTOR (UNTIL 5/25) Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TERESA M BAUGHMAN | INTERIM CEO (UNTIL 10/15/24) Officer | 40 | $134,027 | $15,875 |
| BENJAMIN J LUCZAK | CEO (BEGINNING 5/6/24) Officer | 40 | $101,539 | $5,178 |
| TIM FEDELE | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| KEVIN JANSMA | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| RAYMOND FOLLADOR | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| EDWARD DEPASQUALE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SCOTT E AVOLIO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH BISKUP | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN BOCK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GREGGORY BRANDT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| IMOGENE CATHEY JD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FELICIA DEVINCENTIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CARMEN T EISAMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SEAN KERTES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT GREGERSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| A RICHARD KACIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFF SMAIL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DONALD MORCHESKY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| T TERRANCE REESE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JANICE DEVINE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL VESELY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TOM WARD MD | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| APRIL KOPAS | CEO (UNTIL 6/20/2023) Officer | 40 | $180,865 | $39,936 |
| TERESA M BAUGHMAN | INTERIM CEO Officer | 40 | $130,266 | $14,492 |
| TIM FEDELE | CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| KEVIN JANSMA | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| RAYMOND FOLLADOR | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| EDWARD DEPASQUALE | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SCOTT E AVOLIO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH BISKUP | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEVIN BOCK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GREGGORY BRANDT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| IMOGENE CATHEY JD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FELICIA DEVINCENTIS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CARMEN T EISAMAN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| H DUFFY FRIEDLANDER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT GREGERSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| A RICHARD KACIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMIE MCHUGH | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DONALD MORCHESKY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| T TERRANCE REESE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TUESDAY STANLEY EDD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MICHAEL VESELY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TOM WARD MD | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 41 W OTTERMAN ST, GREENSBURG, PA 15601-2322
- Principal officer (990 for 2025)
- BENJAMIN LUCZAK, 41 W OTTERMAN ST SUITE 410, GREENSBURG, PA 15601
- Signed the 990
- BENJAMIN LUCZAK, CEO
- Phone
- (724) 836-1123
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
Mission
WESTMORELAND CULTURAL TRUST IS A CONDUIT FOR COMMUNITIES TO THRIVE. WE DO SO BY WELCOMING BROAD FORMS OF ARTISTIC EXPRESSION, FORGING PURPOSEFUL PARTNERSHIPS, AND PROGRAMMING MEANINGFUL ARTS EDUCATION AND ENGAGEMENT ACTIVITIES.
Program accomplishments
- PRESENTING ARTS AND CULTURAL EXPERIENCES THROUGH THE PALACE THEATRE AND GREENSBURG GARDEN & CIVIC CENTER, THE WESTMORELAND CULTURAL TRUST PRESENTS ENTERTAINMENT FOR ALL. IN 2024, OVER 157,000 PATRONS AND GUESTS VISITED OUR FACILITIES. THE PALACE THEATRE IS HOME TO MANY RESIDENT COMPANIES INCLUDING THE WESTMORELAND SYMPHONY ORCHESTRA, RIVER CITY BRASS BAND, STAGE RIGHT! AND WESTMORELAND PERFORMING ARTS.Expenses $4,300,742 · revenue $4,047,818
- PROVIDING SUPPORT SERVICES FOR PRESENTING ARTS ORGANIZATIONS TO SUPPORT THE ARTS IN THE REGION, THE TRUST HAS OPENED A CENTRAL TICKET OUTLET AT THE PALACE BOX OFFICE. THE TRUST ALSO OFFERS COUNSELING FOR EVENT PRESENTATION, CONSULTATION FOR GROUPS USING THE PALACE, AND COLLABORATIVE PROMOTION OPPORTUNITIES.Expenses $186,845
- MANAGING COMMUNITY ASSETS THE TRUST OWNS AND MANAGES THE PALACE THEATRE AND THE STARK/JAMES AND UNION TRUST BUILDINGS, AND MANAGES THE GREENSBURG GARDEN AND CIVIC CENTER.Expenses $1,884,610 · revenue $1,155,631
- DEVELOPING AN HISTORICAL/CULTURAL/ENTERTAINMENT DISTRICT, THE WESTMORELAND CULTURAL TRUST ENJOYS STRONG PARTNERSHIPS WITH CITY, COUNTY, AND STATE GOVERNMENT. WESTMORELAND CULTURAL TRUST HAS CREATED A VIBRANT DISTRICT IN CENTRAL WESTMORELAND COUNTY ANCHORED BY THE PALACE THEATRE, SETON HILL UNIVERSITY'S PERFORMING ARTS CENTER AND ARTS CENTER, AND THE HISTORIC GREENSBURG TRAIN STATION. THE DISTRICT WAS RECOGNIZED ON THE NATIONAL REGISTER OF HISTORIC PLACES IN MAY 1995. UPSCALE RESTAURANTS IN DOWNTOWN GREENSBURG PROVIDE FURTHER INCENTIVE TO THEATERGOERS TO ENJOY A COMPLETE EXPERIENCE DOWNTOWN.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 25-1213228
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T99)
- Assets (IRS master file)
- $15,655,523
- Income (IRS master file)
- $9,356,146
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $9,287,575 | $7,346,968 | $15,655,523 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $8,670,550 | $8,249,038 | $15,466,128 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $6,377,295 | $6,384,558 | $16,021,224 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $7,185,966 | $6,693,120 | $15,371,625 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | $4,446,175 | $3,542,334 | $17,193,760 | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | 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 25-1213228).
Questions about WESTMORELAND CULTURAL TRUST
- What is the EIN of WESTMORELAND CULTURAL TRUST?
- The employer identification number (EIN) of WESTMORELAND CULTURAL TRUST is 25-1213228.
- Is WESTMORELAND CULTURAL TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to WESTMORELAND CULTURAL TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WESTMORELAND CULTURAL TRUST 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 WESTMORELAND CULTURAL TRUST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTMORELAND CULTURAL TRUST last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WESTMORELAND CULTURAL TRUST?
- The 990 for the year ended December 31, 2025 names BENJAMIN LUCZAK.
- Who are the officers and directors of WESTMORELAND CULTURAL TRUST?
- The 990 for the year ended December 31, 2025 lists 22 people; 1 received compensation from the organization, the highest $197,056 (BENJAMIN J LUCZAK, CEO).
- How much revenue does WESTMORELAND CULTURAL TRUST have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $9,287,575, expenses of $7,346,968 and total assets of $15,655,523 at year end.
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