Civic Intelligence

Smithtown Performing Arts Council Inc

EIN 20-4106061 • 501(c)3 • Smithtown, NY

Profile

The organization's mission is to ensure that performing arts will continue to be available in downtown smithtown, new york and preserve the historic nature of the smithtown center for performing arts.

2 East Main StreetSmithtown, NY 11787

smithtownpac.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.43x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

1.10x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.7%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$2,337,040

Up $253,377 (+12%) from 2023

Liabilities

Down

$999,663

Down $35,955 (-3.5%) from 2023

Net Assets

Up

$1,337,377

Up $289,332 (+28%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin82nd percentile

Revenue

Up

$911,295

Up $49,182 (+5.7%) from 2023

Expenses

Down

$621,862

Down $110,952 (-15%) from 2023

Net Income

Up

$289,433

Up $160,134 (+124%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $181,401Liabilities 2010: $20,039Net Assets 2010: $161,3622010Assets 2011: $105,539Liabilities 2011: $7,886Net Assets 2011: $97,6532011Assets 2012: $65,543Liabilities 2012: $47,771Net Assets 2012: $17,7722012Assets 2013: $56,882Liabilities 2013: $33,216Net Assets 2013: $23,6662013Assets 2014: $74,442Liabilities 2014: $26,243Net Assets 2014: $48,1992014Assets 2015: $56,853Liabilities 2015: $22,552Net Assets 2015: $34,3012015Assets 2016: $87,857Liabilities 2016: $11,518Net Assets 2016: $76,3392016Assets 2017: $71,675Liabilities 2017: $3,484Net Assets 2017: $68,1912017Assets 2018: $102,539Liabilities 2018: $3,323Net Assets 2018: $99,2162018Assets 2019: $120,051Liabilities 2019: $3,455Net Assets 2019: $116,5962019Assets 2020: $70,799Liabilities 2020: $182,571Net Assets 2020: -$111,7722020Assets 2021: $506,541Liabilities 2021: $255,612Net Assets 2021: $250,9292021Assets 2022: $1,988,032Liabilities 2022: $1,069,286Net Assets 2022: $918,7462022Assets 2023: $2,083,663Liabilities 2023: $1,035,618Net Assets 2023: $1,048,0452023Assets 2024: $2,337,040Liabilities 2024: $999,663Net Assets 2024: $1,337,3772024

Highlighted filing

2024

Assets$2,337,040
Liabilities$999,663
Net Assets$1,337,377
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $1,138,617Expenses 2010: $1,081,469Net Income 2010: $57,1482010Revenue 2011: $1,092,008Expenses 2011: $1,155,717Net Income 2011: -$63,7092011Revenue 2012: $892,546Expenses 2012: $972,427Net Income 2012: -$79,8812012Revenue 2013: $1,059,970Expenses 2013: $1,054,076Net Income 2013: $5,8942013Revenue 2014: $988,639Expenses 2014: $964,857Net Income 2014: $23,7822014Revenue 2015: $1,030,648Expenses 2015: $1,044,546Net Income 2015: -$13,8982015Revenue 2016: $1,150,810Expenses 2016: $1,111,773Net Income 2016: $39,0372016Revenue 2017: $1,138,389Expenses 2017: $1,146,590Net Income 2017: -$8,2012017Revenue 2018: $1,323,951Expenses 2018: $1,292,926Net Income 2018: $31,0252018Revenue 2019: $1,402,248Expenses 2019: $1,384,868Net Income 2019: $17,3802019Revenue 2020: $668,085Expenses 2020: $753,905Net Income 2020: -$85,8202020Revenue 2021: $947,867Expenses 2021: $585,166Net Income 2021: $362,7012021Revenue 2022: $1,352,685Expenses 2022: $684,868Net Income 2022: $667,8172022Revenue 2023: $862,113Expenses 2023: $732,814Net Income 2023: $129,2992023Revenue 2024: $911,295Expenses 2024: $621,862Net Income 2024: $289,4332024

Highlighted filing

2024

Revenue$911,295
Expenses$621,862
Net Income$289,433
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,337,040
Liabilities
$999,663
Net assets
$1,337,377
Revenue
$911,295
Expenses
$621,862
Net income
$289,433
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$1.00$1.34$0.91$0.62$0.29
2023Summary only. Only limited summary data is available for this year.$2.08$1.04$1.05$0.86$0.73$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$1.07$0.92$1.35$0.68$0.67
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.26$0.25$0.95$0.59$0.36
2020Summary only. Only limited summary data is available for this year.$0.07$0.18$0.11$0.67$0.75$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.00$0.12$1.40$1.38$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.10$1.32$1.29$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.00$0.07$1.14$1.15$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.01$0.08$1.15$1.11$0.04
2015Summary only. Only limited summary data is available for this year.$0.06$0.02$0.03$1.03$1.04$0.01
2014Summary only. Only limited summary data is available for this year.$0.07$0.03$0.05$0.99$0.96$0.02
2013Summary only. Only limited summary data is available for this year.$0.06$0.03$0.02$1.06$1.05$0.01
2012Summary only. Only limited summary data is available for this year.$0.07$0.05$0.02$0.89$0.97$0.08
2011Summary only. Only limited summary data is available for this year.$0.11$0.01$0.10$1.09$1.16$0.06
2010Summary only. Only limited summary data is available for this year.$0.18$0.02$0.16$1.14$1.08$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$911,295
Mission and Program Overview

Mission

The organization's mission is to ensure that performing arts will continue to be availabe in downtown smithtown, new york and preserve the historic nature of the smithtown center for performing arts.

The organization's mission is to ensure that performing arts will continue to be available in downtown smithtown, new york and preserve the historic nature of the smithtown center for performing arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,652,319$1,609,614▼ $42,705
Cash and Non-Interest-Bearing Accounts$431,243$727,425▲ $296,182
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,083,562$2,337,040▲ $253,478
Other Assets Total-$1-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,028,548$992,593▼ $35,955
Accounts Payable and Accrued Expenses$7,070$7,070→ $0
Total Liabilities$1,035,618$999,663▼ $35,955
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,047,944$1,337,377▲ $289,433
Total Net Assets Fund Balance$1,047,944$1,337,377▲ $289,433
Total Liabilities and Net Assets / Fund Balance$2,083,562$2,337,040▲ $253,478

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,100,162$88,305$1,188,467
Equipment$-25,772$337,812$312,040
Land$290,000-$290,000
Leasehold Improvements$245,224$15,407$260,631
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Michael MuccioloPresident
Jaques St LouisTrustee
MARIO D'AMORETrustee
Aman VermaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$276,268
Program Service Revenue
$635,027
Investment Income
$0
Other Revenue
$0
All Other Contributions
$5,550
Change in Net Assets
$289,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$550,968
Salaries, Compensation, and Employee Benefits$70,894
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$68,096--$68,096
Other Salaries and Wages$50,800$12,700-$63,500
Interest$43,993$4,889-$48,882
Depreciation Depletion$39,380$4,375-$43,755
All Other Expenses$17,833$5,546-$23,379
Advertising$22,848--$22,848
Fees for Services Accounting$13,960$3,490-$17,450
Other Expenses$11,923$1,325-$13,248
Insurance$7,987$695-$8,682
Office Expenses$4,390$1,098-$5,488
Payroll Taxes$3,823$956-$4,779
Pension Plan Contributions$2,092$523-$2,615
Travel$800$200-$1,000
Total Functional Expenses$586,065$35,797$0$621,862
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kelly MuccioloSpouse of PresCompensationNo$63,500
-Owned by TreasPmt for BookkeepingNo$17,450

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The officers and trustees review form 990 before filing”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Smithtown Performing Arts Council Inc
EIN
20-4106061
Phone
6317243700
Address
2 EAST MAIN STREET, SMITHTOWN, NY 11787

Signing Officer

Name
Michael Mucciolo
Title
President
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
0
Employees
21

Preparer

Firm
Loewenwarter & Co LLP
Address
200 Old Country Road Suite 274, Mineola, NY 11501
Preparer
James Brown
Phone
5167399777
Raw XML AppendixShowing 400 of 413 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt07070
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt07070
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ORGANIZATION'S MISSION IS TO ENSURE THAT PERFORMING ARTS WILL CONTINUE TO BE AVAILABLE IN DOWNTOWN SMITHTOWN, NEW YORK AND PRESERVE THE HISTORIC NATURE OF THE SMITHTOWN CENTER FOR PERFORMING ARTS.
IRS990/AdvertisingGrp/ProgramServicesAmt022848
IRS990/AdvertisingGrp/TotalAmt022848
IRS990/AllOtherContributionsAmt05550
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05546
IRS990/AllOtherExpensesGrp/ProgramServicesAmt017833
IRS990/AllOtherExpensesGrp/TotalAmt023379
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum06317243700
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02 EAST MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0SMITHTOWN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd011787
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt0431243
IRS990/CashNonInterestBearingGrp/EOYAmt0727425
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0276268
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0550968
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0635027
IRS990/CYRevenuesLessExpensesAmt0289433
IRS990/CYSalariesCompEmpBnftPaidAmt070894
IRS990/CYTotalExpensesAmt0621862
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0911295
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt04375
IRS990/DepreciationDepletionGrp/ProgramServicesAmt039380
IRS990/DepreciationDepletionGrp/TotalAmt043755
IRS990/Desc0THE ORGANIZATION PROVIDED VARIOUS THEATER PRODUCTIONS AVAILABLE TO THE COMMUNITY AND GENERAL PUBLIC
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt021
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0368697
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03490
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt013960
IRS990/FeesForServicesAccountingGrp/TotalAmt017450
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL MUCCIOLO
IRS990/Form990PartVIISectionAGrp/PersonNm1AMAN VERMA
IRS990/Form990PartVIISectionAGrp/PersonNm2MARIO D'AMORE
IRS990/Form990PartVIISectionAGrp/PersonNm3JAQUES ST LOUIS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GovernmentGrantsAmt0263955
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0911295
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0695
IRS990/InsuranceGrp/ProgramServicesAmt07987
IRS990/InsuranceGrp/TotalAmt08682
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt04889
IRS990/InterestGrp/ProgramServicesAmt043993
IRS990/InterestGrp/TotalAmt048882
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0441524
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01652319
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01609614
IRS990/LandBldgEquipCostOrOtherBssAmt02051138
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt06763
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO ENSURE THAT PERFORMING ARTS WILL CONTINUE TO BE AVAILABLE IN DOWNTOWN SMITHTOWN, NEW YORK AND PRESERVE THE HISTORIC NATURE OF THE SMITHTOWN CENTER FOR PERFORMING ARTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01028548
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0992593
IRS990/NetAssetsOrFundBalancesBOYAmt01047944
IRS990/NetAssetsOrFundBalancesEOYAmt01337377
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01047944
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01337377
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt068096
IRS990/OccupancyGrp/TotalAmt068096
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01098
IRS990/OfficeExpensesGrp/ProgramServicesAmt04390
IRS990/OfficeExpensesGrp/TotalAmt05488
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0THEATER PRODUCTION EXPENSES
IRS990/OtherExpensesGrp/Desc1Education Expense
IRS990/OtherExpensesGrp/Desc2Commissions
IRS990/OtherExpensesGrp/Desc3Repairs & Maint
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01325
IRS990/OtherExpensesGrp/ProgramServicesAmt0214201
IRS990/OtherExpensesGrp/ProgramServicesAmt162866
IRS990/OtherExpensesGrp/ProgramServicesAmt221073
IRS990/OtherExpensesGrp/ProgramServicesAmt311923
IRS990/OtherExpensesGrp/TotalAmt0214201
IRS990/OtherExpensesGrp/TotalAmt162866
IRS990/OtherExpensesGrp/TotalAmt221073
IRS990/OtherExpensesGrp/TotalAmt313248
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012700
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt050800
IRS990/OtherSalariesAndWagesGrp/TotalAmt063500
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0956
IRS990/PayrollTaxesGrp/ProgramServicesAmt03823
IRS990/PayrollTaxesGrp/TotalAmt04779
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0523
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02092
IRS990/PensionPlanContributionsGrp/TotalAmt02615
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611699
IRS990/ProgramServiceRevenueGrp/BusinessCd1711100
IRS990/ProgramServiceRevenueGrp/Desc0Theater Education Program
IRS990/ProgramServiceRevenueGrp/Desc1Theater Productions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0347326
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1287701
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0347326
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1287701
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION PROVIDED CLASSES AND A SUMMER CAMP PROGRAM TO YOUTHS. THESE PROGRAMS ALLOW INDIVIDUALS TO PARTICIPATE IN THE THEATER EXPERIENCE AND FOSTER SELF-ESTEEM AND COMMUNICATION SKILLS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0217368
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0347325
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt073494
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0244407
IRS990/PYProgramServiceRevenueAmt0788869
IRS990/PYRevenuesLessExpensesAmt0530133
IRS990/PYSalariesCompEmpBnftPaidAmt087823
IRS990/PYTotalExpensesAmt0332230
IRS990/PYTotalRevenueAmt0862363
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0289433
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0285896
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0278073
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt072743
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0458207
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0468024
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0125234
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01402281
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0633222
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0789370
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0353943
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0484974
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0410551
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02672060
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt015513
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt015513
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04089854
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0911295
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0862113
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0812150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0968511
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0535785
IRS990ScheduleA/Total509Grp/TotalAmt04089854
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0911295
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0862113
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0812150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0968511
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0535785
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04089854
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01100162
IRS990ScheduleD/BuildingsGrp/DepreciationAmt088305
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01188467
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-25772
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0337812
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0312040
IRS990ScheduleD/LandGrp/BookValueAmt0290000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0290000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0245224
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt015407
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0260631
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01609614
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0SUPPORT HQ
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KELLY MUCCIOLO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SPOUSE OF PRES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1OWNED BY TREAS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt063500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt117450
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1PMT FOR BOOKKEEPING
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS AND TRUSTEES REVIEW FORM 990 BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02083562
IRS990/TotalAssetsEOYAmt02337040
IRS990/TotalAssetsGrp/BOYAmt02083562
IRS990/TotalAssetsGrp/EOYAmt02337040
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0276268
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035797
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0586065
IRS990/TotalFunctionalExpensesGrp/TotalAmt0621862
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01035618
IRS990/TotalLiabilitiesEOYAmt0999663
IRS990/TotalLiabilitiesGrp/BOYAmt01035618
IRS990/TotalLiabilitiesGrp/EOYAmt0999663
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01047944
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01337377
IRS990/TotalProgramServiceExpensesAmt0586065
IRS990/TotalProgramServiceRevenueAmt0635027
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0635027
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0911295
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02083562
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02337040
IRS990/TravelGrp/ManagementAndGeneralAmt0200
IRS990/TravelGrp/ProgramServicesAmt0800
IRS990/TravelGrp/TotalAmt01000
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02 EAST MAIN STREET
IRS990/USAddress/CityNm0SMITHTOWN
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011787
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0smithtownpac.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL MUCCIOLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMITHTOWN PERFORMING ARTS COUNCIL INC
ReturnHeader/Filer/BusinessNameControlTxt0SMIT
ReturnHeader/Filer/EIN0204106061
ReturnHeader/Filer/PhoneNum06317243700
ReturnHeader/Filer/USAddress/AddressLine1Txt02 EAST MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0SMITHTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011787
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.