Cayuga County Arts Council Inc in Auburn, New York (NY)

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Cayuga County Arts Council Inc
Employer Identification Number (EIN)222218651
Name of OrganizationCayuga County Arts Council Inc
In Care of NameJ G loperfido
Address16 South Street, Auburn, NY 13021
Websitehttp://wwwcayugacountyartscouncil.com
ActivitiesCommunity service organization, Giving information or opinion (see also Advocacy), Other cultural or historical activities
SubsectionCharitable Organization
Ruling Date09/1978
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period2014
Assets$0
Income$0
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$1,002,072
Amount of Income$144,298
Form 990 Revenue Amount$144,298
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Arts Council/Agency


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Amount of income in 2014: $144,298
Cayuga County Arts Council Inc: 

 $144,298
Other organizations performing similar types of work: 

 $208,353

Assets in 2014: $1,002,072
This organization: 

 $1,002,072
Other organizations performing similar types of work: 

 $223,826

Expenses in 2007: $33,537
This organization: 

 $33,537
Other organizations performing similar types of work: 

 $198,715

Income to expenses ratio in 2007: 4.3
Cayuga County Arts Council Inc: 

 4.3
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 83.9%
This organization: 

 83.9%
Other organizations performing similar types of work: 

 75.6%

Grants share in income in 2007: 91.8%
Cayuga County Arts Council Inc: 

 91.8%
Other organizations performing similar types of work: 

 77.7%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$169,342$67,383$107,035$67,647$83,644$124,872$168,481$144,298
Contributions, gifts, grants, and similar amounts received$163,958$58,706$105,426$66,482$80,284$106,437$157,567$132,525
Contributions to donor advised funds$3,300$0
Direct public support$2,911$16,970$1,446$2,770$150$4,238$0$4,925
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$161,047$41,736$103,980$63,712$80,134$102,199$154,267$127,600
Program service revenue including government fees and contracts$1,209$1,317$510$0$0$16,229$10,136$8,860
Membership dues and assessments$160$695$740$605$145$2,130$705$570
Interest on savings and temporary cash investments$328$333$364$255$198$76$73$61
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$750
Gross rents$0$0$0$0$0$0$0$750
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$-525$305$2,848$0$0$1,389
Gross revenue$0$0$2,621$305$11,124$0$0$1,791
Less: direct expenses other than fundraising expenses$0$0$3,146$0$8,276$0$0$402
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$3,687$6,332$520$0$169$0$0$143
Total expenses$13,029$37,796$15,040$13,747$5,969$19,936$14,552$33,537
Program services$8,301$30,087$12,722$12,184$4,471$15,640$12,423$28,143
Management and general$2,027$1,983$2,318$1,563$1,498$4,296$2,129$4,386
Fundraising$2,701$5,726$0$0$0$0$0$1,008
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$377,293$406,880$498,875$552,775$632,445$737,382$891,311$1,002,072
Excess or (deficit) for the year$156,313$29,587$91,995$53,900$77,675$104,936$153,929$110,761
Net assets or fund balances at beginning of year$220,980$377,293$406,880$498,875$552,775$632,445$737,382$891,311
Other changes in net assets or fund balances$0$0$0$0$1,995$1$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$33,537$28,143$4,386$1,008
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$1,800$0$1,800$0
Legal fees$0$0$0$0
Supplies$511$0$511$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$407$0$407$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$117$117$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$107$0$107$0
Other expenses not covered above$30,595$28,026$1,561$1,008
Balance Sheets
20002001200220032004200520062007
Total assets$479,129$478,855$547,477$592,147$665,582$783,301$919,161$1,047,529
Cash - non-interest-bearing$4,864$7,014$9,249$2,482$13,329$435$3,992$6,894
Savings and temporary cash investments$10,699$15,626$20,455$12,210$5,051$10,172$9,896$7,428
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$96,692$61,189$28,690$28,690$0$26,519$14,000$43,884
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$80$0$0$0$0$0$0$0
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$366,794$395,026$489,083$548,765$647,202$746,175$891,273$989,323
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$101,836$71,975$48,602$39,372$33,137$45,919$27,850$45,457
Accounts payable and accrued expenses$36,045$6,179$15,311$11,076$16,787$16,069$0$6,173
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$65,791$65,796$33,291$28,296$16,350$29,850$27,850$25,850
Other liabilities$0$0$0$0$0$0$0$13,434
Total liabilities and net assets/fund balances$479,129$478,855$547,477$592,147$665,582$783,301$919,161$1,047,529
Total net assets or fund balances$377,293$406,880$498,875$552,775$632,445$737,382$891,311$1,002,072
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$169,342$67,383$107,035$67,647$83,644$124,872$0$144,298
Total revenue, gains, and other support per audited financial statements$174,043$73,657$114,981$72,447$96,720$129,672$0$152,632
Other expenses$4,701$6,274$7,946$4,800$13,076$4,800$0$8,334
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$4,701$6,274$4,800$4,800$4,800$4,800$0$4,800
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$3,146$0$8,276$0$0$3,534
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$13,029$37,796$15,040$13,747$5,969$19,936$0$33,537
Total expenses and losses per audited financial statements$17,730$44,070$22,986$18,547$19,045$24,736$0$38,337
Other revenue$4,701$6,274$7,946$4,800$13,076$4,800$0$4,800
Donated services and use of facilities$4,701$6,274$4,800$4,800$4,800$4,800$0$4,800
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$3,146$0$8,276$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings7
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$2,200$9,573
Program service revenue
Program service revenue 1000000$000$0$4,400
Program service revenue 2000000$000$0$3,335
Program service revenue 3000000$000$0$1,125
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$570
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$61$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$750$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$1,389$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$143
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$180,717$72,650$102,886$142,680$67,647$83,644$124,872$168,481
Gifts, grants, and contributions received$175,577$67,266$94,209$137,925$66,482$80,284$106,437$157,567
Membership fees received$463$160$695$740$605$145$2,130$705
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$4,191$1,209$1,317$1,030$0$0$16,229$10,136
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$486$328$333$364$255$198$76$73
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$3,687$6,332$2,621$305$3,017$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Cny Arts Inc421 Montgomery St, Syracuse, NY 13202-2923NY1961-10$1,725,935
2Cooperstown Art Association22 Main Street, Cooperstown, NY 13326-1170NY1957-05$1,099,487
3Smithtown Township Arts Council Inc660 Route 25a, Saint James, NY 11780-1432NY1972-12$156,185
4Cayuga County Arts Council Inc16 South Street, Auburn, NY 13021NY1978-09$144,298
5Walton Arts Center Council IncPO BOX 3547, Fayetteville, AR 72702-3547AR1988-08$16,571,540
6Lower Manhattan Cultural Council Inc125 Maiden Ln Frnt 2, New York, NY 10038-4708NY1974-02$4,872,944
7Westchester Arts Council Inc31 Mamaroneck Ave Fl 3, White Plains, NY 10601-3328NY1966-03$4,839,650
8Shreveport Regional Arts Council801 Crockett St, Shreveport, LA 71101-3435LA1977-03$4,297,085
9Western States Arts Federation1743 Wazee St Ste 300, Denver, CO 80202-1280CO1973-02$3,845,732
10The Art League Inc105 N Union St, Alexandria, VA 22314-3217VA1971-10$3,525,869
11Brooklyn Arts Council55 Washington St Ste 218, Brooklyn, NY 11201-1074NY1970-12$2,634,548
12Vermont Council On The Arts Inc, Vermont Arts Council136 State St, Montpelier, VT 05633-0001VT1967-04$1,849,495
13Bronx Council On The Arts Inc1738 Hone Ave, Bronx, NY 10461-1403NY1968-03$1,631,191
14Flushing Council On Culture And The Arts Inc13735 Northern Blvd, Flushing, NY 11354-4120NY1983-11$1,371,562
15The Arts Center Of The Capital Region265 River St, Troy, NY 12180-3215NY1966-05$1,165,700
16Arts & Cultural Council For Greater Rocheter Inc277 Goodman St N, Rochester, NY 14607-1151NY1980-08$479,555
17The Arts Council For Chautauqua County Inc116 E 3rd St, Jamestown, NY 14701-5402NY1973-01$446,393
18Untermyer Performing Arts Council IncPO BOX 49, Yonkers, NY 10702-0049NY1995-10$71,390
19Arts & Culture For Oswego County351 W 1st St, Oswego, NY 13126-3621NY1994-11$0
20Peekskill Arts Council Inc407 Union Ave, Peekskill, NY 10566-4704NY1995-11$0
Number of organizations performing similar types of work
Alaska3
Alabama4
Arkansas5
Arizona6
California21
Colorado10
Connecticut4
District of Columbia1
Florida10
Georgia5
Hawaii1
Idaho2
Illinois3
Indiana5
Kansas4
Kentucky3
Louisiana6
Massachusetts2
Maryland2
Maine1
Michigan8
Minnesota4
Missouri5
Mississippi3
Montana1
North Carolina5
North Dakota1
Nebraska2
New Hampshire4
New Jersey3
New Mexico3
Nevada1
New York17
Ohio5
Oklahoma1
Oregon4
Pennsylvania10
South Carolina6
South Dakota2
Tennessee5
Texas13
Utah2
Virginia5
Vermont1
Washington4
Wisconsin3
International1
Total217

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