Civic Intelligence

Patchogue Arts Council Inc

EIN 26-2942036 • 501(c)3 • Patchogue, NY

Profile

To support, promote and encourage the arts through exhibits, public art, education and lectures with a focus on community engagement.

20 Terry St Suite 116Patchogue, NY 11772

patchoguearts.org

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.89x

Higher debt load relative to assets than 93% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.36x

Higher debt load relative to revenue than 86% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Source year 2024

Net Margin

26th percentile

-11%

Higher net margin than 26% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$97,386

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

NTEE A • $500k-$1M nonprofits • Source year 2024

Asset Growth

79th percentile

29%

Faster asset growth than 79% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

4.8%

Faster revenue growth than 46% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$244,691

Up $55,142 (+29%) from 2023

Liabilities

Up

$218,009

Up $120,103 (+123%) from 2023

Net Assets

Down

$26,682

Down $64,961 (-71%) from 2023

Revenue

Up

$605,086

Up $27,860 (+4.8%) from 2023

Expenses

Up

$670,047

Up $114,074 (+21%) from 2023

Net Income

Down

-$64,961

Down $86,214 (-406%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $7,804Liabilities 2010: $5,000Net Assets 2010: $2,8042010Assets 2011: $9,962Liabilities 2011: $0Net Assets 2011: $9,9622011Assets 2014: $40,090Liabilities 2014: $0Net Assets 2014: $40,0902014Assets 2015: $48,522Liabilities 2015: $0Net Assets 2015: $48,5222015Assets 2016: $31,922Liabilities 2016: $0Net Assets 2016: $31,9222016Assets 2017: $6,141Net Assets 2017: $6,1412017Assets 2018: $14,706Net Assets 2018: $14,7062018Assets 2019: $2,491Liabilities 2019: $0Net Assets 2019: $2,4912019Assets 2020: $41,847Liabilities 2020: $16,000Net Assets 2020: $25,8472020Assets 2021: $41,548Liabilities 2021: $3,207Net Assets 2021: $38,3412021Assets 2022: $157,207Liabilities 2022: $86,817Net Assets 2022: $70,3902022Assets 2023: $189,549Liabilities 2023: $97,906Net Assets 2023: $91,6432023Assets 2024: $244,691Liabilities 2024: $218,009Net Assets 2024: $26,6822024

Highlighted filing

2024

Assets$244,691
Liabilities$218,009
Net Assets$26,682

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $23,6272010Expenses 2011: $38,7332011Revenue 2014: $96,922Expenses 2014: $64,799Net Income 2014: $32,1232014Revenue 2015: $88,090Expenses 2015: $70,691Net Income 2015: $17,3992015Revenue 2016: $110,557Expenses 2016: $127,157Net Income 2016: -$16,6002016Revenue 2017: $123,455Expenses 2017: $149,236Net Income 2017: -$25,7812017Revenue 2018: $140,204Expenses 2018: $131,639Net Income 2018: $8,5652018Revenue 2019: $110,997Expenses 2019: $123,212Net Income 2019: -$12,2152019Revenue 2020: $159,621Expenses 2020: $136,265Net Income 2020: $23,3562020Revenue 2021: $188,997Expenses 2021: $176,299Net Income 2021: $12,6982021Revenue 2022: $499,918Expenses 2022: $467,869Net Income 2022: $32,0492022Revenue 2023: $577,226Expenses 2023: $555,973Net Income 2023: $21,2532023Revenue 2024: $605,086Expenses 2024: $670,047Net Income 2024: -$64,9612024

Highlighted filing

2024

Revenue$605,086
Expenses$670,047
Net Income-$64,961

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 31, 2025
Return Version
2024v5.0
Gross Receipts
$605,686
Mission and Program Overview

Mission

Support, promote, and encourage the arts

To support, promote and encourage the arts through exhibits, public art, education and lectures with a focus on community engagement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$101,914$181,855▲ $79,941
Accounts Receivable$70,630$60,763▼ $9,867
Prepaid Expenses and Deferred Charges-$1,572-
Land, Buildings, and Equipment, Net$2,506$501▼ $2,005
Total Assets$189,549$244,691▲ $55,142
Other Assets Total$14,499--
Liabilities
Deferred Revenue$64,556$186,021▲ $121,465
Accounts Payable and Accrued Expenses$18,851$31,988▲ $13,137
Other Liabilities$14,499$0▼ $14,499
Total Liabilities$97,906$218,009▲ $120,103
Net Assets / Fund Balance
Net Assets With Donor Restrictions$70,000$59,500▼ $10,500
Net Assets Without Donor Restrictions$21,643$-32,818▼ $54,461
Total Net Assets Fund Balance$91,643$26,682▼ $64,961
Total Liabilities and Net Assets / Fund Balance$189,549$244,691▲ $55,142

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$501$5,513$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beth GiacummoExecutive DirectorFT$97,386$97,386

Board Members and Trustees

NameTitle
Lori DevlinChairwoman
Jennifer BerottiFirst Vice President & Trustee
Jessica ValentinSecond Vice President & Trustee
Dr Thomas FerbTrustee
Edward SchmiederTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$581,039
Program Service Revenue
$21,845
Investment Income
$0
Other Revenue
$2,202
All Other Contributions
$69,692
Change in Net Assets
$-64,961
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$550,937
Salaries, Compensation, and Employee Benefits$119,110
Total Fundraising Expense$10,218
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$353,798$52,551$740$407,089
Current Officers, Directors, Trustees, and Key Employees$75,780$16,250$5,356$97,386
Other Expenses$23,045$847$1,220$25,112
Occupancy-$24,803-$24,803
Fees for Services Accounting-$16,881-$16,881
Advertising$9,747$860$1,403$12,010
Other Salaries and Wages$8,089$1,734$572$10,395
Payroll Taxes$6,793$1,495$482$8,770
Office Expenses$5,361$526-$5,887
Travel$5,085$56-$5,141
Insurance-$3,539-$3,539
Pension Plan Contributions$1,991$427$141$2,559
Depreciation Depletion-$2,005-$2,005
Information Technology$652$645-$1,297
Total Functional Expenses$536,195$123,634$10,218$670,047
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,802
Fundraising Direct Expenses$600
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 B, Line 11B

The Board reviews the 990 prior to filing.

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

Annual review

Form 990, Part VI, Section B, Line 15

The Board approves all compensation for employees.

Form 990, Part VI, Section C, Line 19

Available upon request

Filing and Contact Details

Filer

Filer Name
Patchogue Arts Council Inc
EIN
26-2942036
Phone
6316278686
Address
20 Terry St Suite 116, Patchogue, NY 11772

Signing Officer

Name
Lori Devlin
Title
Chairwoman
Phone
5163189283
Signed
2025-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Devlin
Formed
2008
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
22

Preparer

Firm
Accounting Firm of Susan A Rich
Address
3280 Sunrise Highway Box 365, Wantagh, NY 11793
Preparer
Susan Rich
Phone
5165572325
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Artist fees, gallery consultants, educator consultants, architect and design consultants

Financial Statement Notes

Schedule D, Part X, Line 2

The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The Organization believes it has no uncertain tax positions as of December 31, 2024 in accordance with Accounting Standards Codification ("ASC") Topic 740, "Income Taxes," which provides standards for establishing and classifying any tax provisions for uncertain tax positions.

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IRS990/ProgSrvcAccomActy3Grp/Desc0Arts on Terry (AOT) is an annual contemporary art fair for all ages held on Terry Street, Patchogue's official arts district. The fair highlights 300+ artists with 35+ solo artist booths, 20+ live-painters, 17+ organizations ( museums & organizations), and 17+ street artists as well as a full day of demonstrations, family-friendly activities, live music, poetry, and other performances. This event is free to the public.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Other Programs
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt096840
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt00
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt052537
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0556958
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0438255
IRS990/PYOtherRevenueAmt03998
IRS990/PYProgramServiceRevenueAmt016270
IRS990/PYRevenuesLessExpensesAmt021253
IRS990/PYSalariesCompEmpBnftPaidAmt0117718
IRS990/PYTotalExpensesAmt0555973
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0577226
IRS990/ReconcilationRevenueExpnssAmt0-64961
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0355767
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0581039
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0556958
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0478563
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0157888
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0146887
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01921335
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt01921335
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0581039
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0556958
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0478563
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0157888
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0146887
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01921335
IRS990ScheduleA/TotalSupportAmt01921335
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0501
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05513
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt06014
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. The Organization believes it has no uncertain tax positions as of December 31, 2024 in accordance with Accounting Standards Codification ("ASC") Topic 740, "Income Taxes," which provides standards for establishing and classifying any tax provisions for uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0501
IRS990ScheduleD/TotalLiabilityAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board reviews the 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annual review
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board approves all compensation for employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Artist fees, gallery consultants, educator consultants, architect and design consultants
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0189549
IRS990/TotalAssetsEOYAmt0244691
IRS990/TotalAssetsGrp/BOYAmt0189549
IRS990/TotalAssetsGrp/EOYAmt0244691
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0581039
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010218
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0123634
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0536195
IRS990/TotalFunctionalExpensesGrp/TotalAmt0670047
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt097906
IRS990/TotalLiabilitiesEOYAmt0218009
IRS990/TotalLiabilitiesGrp/BOYAmt097906
IRS990/TotalLiabilitiesGrp/EOYAmt0218009
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt091643
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt026682
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt096840
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt052537
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0536195
IRS990/TotalProgramServiceRevenueAmt021845
IRS990/TotalReportableCompFromOrgAmt097386
IRS990/TotalRevenueGrp/ExclusionAmt02202
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt021845

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