Civic Intelligence

Center for Exploratory & Perceptual Arts Inc

EIN 23-7442268 • 501(c)3 • Buffalo, NY

Profile

TO SUPPORT VISUAL ARTS.

617 Main Street Suite 201Buffalo, NY 14203

cepagallery.com

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

26th percentile

-15%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k 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

50th percentile

-1.5%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

42nd percentile

-8.4%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$651,926

Up $152,173 (+30%) from 2024

Liabilities

Up

$229,066

Up $175,824 (+330%) from 2024

Net Assets

Down

$422,860

Down $23,651 (-5.3%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin26th percentile

Revenue

Down

$424,178

Down $36,555 (-7.9%) from 2024

Expenses

Down

$525,997

Down $3,557 (-0.7%) from 2024

Net Income

Down

-$101,819

Down $32,998 (-48%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$800K$600K$400K$200K$0-$200KAssets 2012: $226,721Liabilities 2012: $92,910Net Assets 2012: $133,8112012Assets 2013: $151,835Liabilities 2013: $98,207Net Assets 2013: $53,6282013Assets 2014: $165,349Liabilities 2014: $82,174Net Assets 2014: $83,1752014Assets 2015: $158,754Liabilities 2015: $122,694Net Assets 2015: $36,0602015Assets 2016: $84,344Liabilities 2016: $84,292Net Assets 2016: $522016Assets 2017: $69,057Liabilities 2017: $101,124Net Assets 2017: -$32,0672017Assets 2018: $75,772Liabilities 2018: $96,877Net Assets 2018: -$21,1052018Assets 2019: $148,390Liabilities 2019: $85,865Net Assets 2019: $62,5252019Assets 2020: $249,462Liabilities 2020: $88,232Net Assets 2020: $161,2302020Assets 2021: $337,530Liabilities 2021: $44,935Net Assets 2021: $292,5952021Assets 2022: $515,051Liabilities 2022: $116,996Net Assets 2022: $398,0552022Assets 2023: $551,094Liabilities 2023: $113,152Net Assets 2023: $437,9422023Assets 2024: $499,753Liabilities 2024: $53,242Net Assets 2024: $446,5112024Assets 2025: $651,926Liabilities 2025: $229,066Net Assets 2025: $422,8602025

Highlighted filing

2025

Assets$651,926
Liabilities$229,066
Net Assets$422,860
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $414,8312012Expenses 2013: $415,7572013Revenue 2014: $457,119Expenses 2014: $427,623Net Income 2014: $29,4962014Revenue 2015: $393,598Expenses 2015: $440,713Net Income 2015: -$47,1152015Revenue 2016: $405,481Expenses 2016: $441,489Net Income 2016: -$36,0082016Revenue 2017: $324,038Expenses 2017: $356,157Net Income 2017: -$32,1192017Revenue 2018: $398,143Expenses 2018: $387,181Net Income 2018: $10,9622018Revenue 2019: $581,098Expenses 2019: $545,893Net Income 2019: $35,2052019Revenue 2020: $604,534Expenses 2020: $505,829Net Income 2020: $98,7052020Revenue 2021: $483,294Expenses 2021: $351,929Net Income 2021: $131,3652021Revenue 2022: $548,812Expenses 2022: $444,652Net Income 2022: $104,1602022Revenue 2023: $409,364Expenses 2023: $382,440Net Income 2023: $26,9242023Revenue 2024: $460,733Expenses 2024: $529,554Net Income 2024: -$68,8212024Revenue 2025: $424,178Expenses 2025: $525,997Net Income 2025: -$101,8192025

Highlighted filing

2025

Revenue$424,178
Expenses$525,997
Net Income-$101,819
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$651,926
Liabilities
$229,066
Net assets
$422,860
Revenue
$424,178
Expenses
$525,997
Net income
-$101,819
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.52$2.29$4.23$4.24$5.26$1.02
2024Detailed filing. Detailed filing data is available for this year.$5.00$0.53$4.47$4.61$5.30$0.69
2023Detailed filing. Detailed filing data is available for this year.$5.51$1.13$4.38$4.09$3.82$0.27
2022Detailed filing. Detailed filing data is available for this year.$5.15$1.17$3.98$5.49$4.45$1.04
2021Detailed filing. Detailed filing data is available for this year.$3.38$0.45$2.93$4.83$3.52$1.31
2020Detailed filing. Detailed filing data is available for this year.$2.49$0.88$1.61$6.05$5.06$0.99
2019Detailed filing. Detailed filing data is available for this year.$1.48$0.86$0.63$5.81$5.46$0.35
2018Detailed filing. Detailed filing data is available for this year.$0.76$0.97$0.21$3.98$3.87$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.69$1.01$0.32$3.24$3.56$0.32
2016Detailed filing. Detailed filing data is available for this year.$0.84$0.84$0.00$4.05$4.41$0.36
2015Detailed filing. Detailed filing data is available for this year.$1.59$1.23$0.36$3.94$4.41$0.47
2014Detailed filing. Detailed filing data is available for this year.$1.65$0.82$0.83$4.57$4.28$0.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.98$0.54$4.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.93$1.34$4.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 23, 2026
Return Version
2024v5.5
Gross Receipts
$429,296
Mission and Program Overview

Mission

TO SUPPORT VISUAL ARTS.

To support the visual arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$138,265$281,985▲ $143,720
Cash and Non-Interest-Bearing Accounts$184,589$121,069▼ $63,520
Savings and Temporary Cash Investments$50,193$50,253▲ $60
Land, Buildings, and Equipment, Net$37,717$22,193▼ $15,524
Accounts Receivable$63,001$15,290▼ $47,711
Prepaid Expenses and Deferred Charges$3,826$7,298▲ $3,472
Total Assets$499,753$651,926▲ $152,173
Other Assets Total$22,162$153,838▲ $131,676
Liabilities
Other Liabilities$18,007$152,709▲ $134,702
Deferred Revenue$13,734$57,225▲ $43,491
Accounts Payable and Accrued Expenses$21,501$19,132▼ $2,369
Total Liabilities$53,242$229,066▲ $175,824
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$382,273$297,560▼ $84,713
Net Assets With Donor Restrictions$64,238$125,300▲ $61,062
Total Net Assets Fund Balance$446,511$422,860▼ $23,651
Total Liabilities and Net Assets / Fund Balance$499,753$651,926▲ $152,173

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,193$165,328$187,521
Leasehold Improvements$0$116,548$116,548
Other Land Buildings$0--
Other Assets Org$-13,810--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Benjamin HickeyExecutive DirectorFT$56,845$56,845

Board Members and Trustees

NameTitle
Laura O'NeillPresident
Valerie IngoldVice President
Atina Fareed-CookeDirector
Brandon WatsonDirector
Cristin L MurrayDirector
Douglas LevereDirector
Eric KunsmanDirector
Jordan LemaDirector
Kim ShollyDirector
Melissa GraingerDirector
Quincy MiracleDirector
Rachel GoodDirector
Doug LevereSecretary
Morgan TanskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$351,540
Program Service Revenue
$72,027
Investment Income
$503
Other Revenue
$108
All Other Contributions
$260,298
Change in Net Assets
$-101,819

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art51$65,550Fair Market Valuation
Total Noncash Contributions51$65,550-

Audited Revenue Reconciliation

Revenue per Audited Statements
$424,178
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$5,118
Total Revenue per Audited Statements
$429,296
Total Revenue per Form 990
$424,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$263,958
Other Expenses$262,039
Total Fundraising Expense$69,408
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$89,592$37,790$37,642$165,024
Fees for Services Other$90,966$27,006$397$118,369
Current Officers, Directors, Trustees, and Key Employees$30,861$13,018$12,966$56,845
Occupancy$19,945$8,414$9,637$37,996
Other Employee Benefits-$25,586-$25,586
Payroll Taxes-$16,503-$16,503
Depreciation Depletion$8,428$3,555$3,541$15,524
Office Expenses-$13,560-$13,560
Insurance$5,132$2,165$2,156$9,453
Advertising$3,669$1,547$1,541$6,757
All Other Expenses-$4,441-$4,441
Conferences and Meetings-$3,164-$3,164
Other Expenses$1,405$593$590$2,588
Total Functional Expenses$296,100$160,489$69,408$525,997

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$531,115
Expenses per Audited Statements$525,997
Total Expenses per Form 990$525,997
Expenses Not Reported on Form 990$5,118
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,018
Fundraising Gross Income$3,150
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$152,709
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, line 6

“Membership shall be a non-voting, supporting membership from the general public. Fees and benefits are to be determined by CEPA. All directors of CEPA shall be members of CEPA and make pledges during the annual pledge drives. The Board of Directors may determine from time to time the membership level required of the directors and the amount of the pledges to be made, provided that the level and amounts applicable to each director shall remain the same throughout the term of the director. Default in payment of membership dues and pledge dues and pledge amounts for a period of three months is cause for removal.”

Form 990, Part VI, Section A, line 7A

“At each annual meeting, the directors shall elect new directors to fill the vacancies created by directors whose terms have expired.”

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

“A draft copy of form 990 is provided to all voting members of the board of directors for review and approval.”

Form 990, Part VI, Section B, line 12C

“Every voting member is required to complete a conflict of interest disclosure form annually and to disclose any potential conflicts of interest as situations arise.”

Form 990, Part VI, Section B, line 15A

“The Board of Directors approve all employee compensation arrangements and compares compensation levels to those of other similar organizations.”

Form 990, Part VI, Section C, line 19

“Governing documents, conflict of interest policy, financial statements, and other documents are available for inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Center for Exploratory and Perceptual
EIN
23-7442268
Phone
7168562717
Address
617 Main Street Suite 201, Buffalo, NY 14203
Doing Business As
Cepa

Signing Officer

Name
Laura O'Neill
Title
Board President
Phone
7168562717
Signed
2026-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura O'Neill
Formed
1974
Legal Domicile
Ny
Voting Board Members
14
Independent Board Members
14
Employees
9
Volunteers
0

Preparer

Firm
Allied CPAs PC
Address
501 John James Audubon Suite 390, Amherst, NY 14228
Preparer
Jason J Mayausky CPA
Phone
7166940336
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Contracting and Professional Fees: Program service expenses 24,393. Management and general expenses 26,608. Fundraising expenses 0. Total expenses 51,001. Artist Fees: Program service expenses 65,628. Management and general expenses 0. Fundraising expenses 0. Total expenses 65,628. Payroll Service: Program service expenses 945. Management and general expenses 398. Fundraising expenses 397. Total expenses 1,740.”

Form 990, Part XII, Line 2C:

“The procedure has not changed from the previous year.”

Financial Statement Notes

Part III, Line 4:

“The Center for Exploratory and Perceptual Arts maintains a collection of visual art and related materials donated by Lawrence Brose. The collection is preserved, protected, and maintained in accordance with the Organization's collections policy. These works are utilized for public exhibition, educational programming, and artistic exploration. The collection furthers the Organization's exempt purpose by promoting access to innovative and perceptual art, supporting creative expression, and providing educational opportunities that engage the public in contemporary artistic practices.”

Part X, Line 2:

“The Organization is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code (IRC), though it would be subject to tax on income unrelated to its exempt purposes (unless that income is otherwise excluded by the IRC). Contributions to the Organization are tax deductible to donors under Section 170 of the IRC. The Organization is not classified as a private foundation.”

Part XI, Line 2D - Other Adjustments:

“Fundraising Expenses 5,018. Cost of Goods Sold 100.”

Part XII, Line 2D - Other Adjustments:

“Fundraising Expenses 5,018. Cost of Goods Sold 100.”

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

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