Civic Intelligence

Fort Hill Performing Arts Center Inc.

EIN 47-4748341 • 501(c)3 • Canandaigua, NY

Pub. 78 Eligible990-N CoverageNTEE A65

Profile

Enrich and entertain the finger lakes region by presenting a variety of exceptional visual and performing arts in a beloved historic landmark.

20 Fort Hill AveCanandaigua, NY 14424-1184

fhpac.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.05x

Higher debt load relative to assets than 50% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.21x

Higher debt load relative to revenue than 66% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Net Margin

16th percentile

-22%

Higher net margin than 16% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$36,067

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

NTEE A • $1M-$5M nonprofits • Source year 2024

Asset Growth

23rd percentile

-5.8%

Faster asset growth than 23% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

11%

Faster revenue growth than 53% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,065,768

Down $126,500 (-5.8%) from 2023

Liabilities

Down

$106,249

Down $18,223 (-15%) from 2023

Net Assets

Down

$1,959,519

Down $108,277 (-5.2%) from 2023

Revenue

Up

$494,348

Up $50,886 (+11%) from 2023

Expenses

Down

$602,625

Down $91,556 (-13%) from 2023

Net Income

Up

-$108,277

Up $142,442 (+57%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2018: $1,623,623Liabilities 2018: $19Net Assets 2018: $1,623,6042018Assets 2019: $2,243,096Liabilities 2019: $84,334Net Assets 2019: $2,158,7622019Assets 2020: $2,548,850Liabilities 2020: $242,469Net Assets 2020: $2,306,3812020Assets 2021: $2,446,247Liabilities 2021: $40,946Net Assets 2021: $2,405,3012021Assets 2022: $2,429,708Liabilities 2022: $111,193Net Assets 2022: $2,318,5152022Assets 2023: $2,192,268Liabilities 2023: $124,472Net Assets 2023: $2,067,7962023Assets 2024: $2,065,768Liabilities 2024: $106,249Net Assets 2024: $1,959,5192024

Highlighted filing

2024

Assets$2,065,768
Liabilities$106,249
Net Assets$1,959,519

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2018: $1,590,778Expenses 2018: $3,369Net Income 2018: $1,587,4092018Revenue 2019: $672,967Expenses 2019: $137,120Net Income 2019: $535,8472019Revenue 2020: $404,178Expenses 2020: $257,248Net Income 2020: $146,9302020Revenue 2021: $455,637Expenses 2021: $356,717Net Income 2021: $98,9202021Revenue 2022: $511,849Expenses 2022: $598,635Net Income 2022: -$86,7862022Revenue 2023: $443,462Expenses 2023: $694,181Net Income 2023: -$250,7192023Revenue 2024: $494,348Expenses 2024: $602,625Net Income 2024: -$108,2772024

Highlighted filing

2024

Revenue$494,348
Expenses$602,625
Net Income-$108,277

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$501,441
Mission and Program Overview

Mission

Enrich and entertain the finger lakes region by presenting a variety of exceptional visual and performing arts in a beloved historic landmark.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$1,527,006$1,527,006→ $0
Land, Buildings, and Equipment, Net$403,908$298,745▼ $105,163
Cash and Non-Interest-Bearing Accounts$181,838$174,517▼ $7,321
Prepaid Expenses and Deferred Charges$13,269$8,689▼ $4,580
Pledges and Grants Receivable$400$0▼ $400
Total Assets$2,192,268$2,065,768▼ $126,500
Other Assets Total$65,847$56,811▼ $9,036
Liabilities
Other Liabilities$69,109$61,073▼ $8,036
Deferred Revenue$51,057$34,560▼ $16,497
Accounts Payable and Accrued Expenses$4,306$10,616▲ $6,310
Total Liabilities$124,472$106,249▼ $18,223
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,042,796$1,934,519▼ $108,277
Net Assets With Donor Restrictions$25,000$25,000→ $0
Total Net Assets Fund Balance$2,067,796$1,959,519▼ $108,277
Total Liabilities and Net Assets / Fund Balance$2,192,268$2,065,768▼ $126,500

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$1,527,006--
Other Land Buildings$298,745$437,385-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gordon EsteyPresidentPT$36,067$36,067

Board Members and Trustees

NameTitle
Rosemary ParkVice President
William KenyonCorporate Counsel
Ellen PolimeniMember
James TerwilligerMember
Scott KeselMember
Benjamin WillmottSecretary
Deborah WilburTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$239,822
Program Service Revenue
$201,588
Investment Income
$4,459
Other Revenue
$48,479
All Other Contributions
$239,822
Change in Net Assets
$-108,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$410,729
Salaries, Compensation, and Employee Benefits$191,896
Total Fundraising Expense$29,326
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,231$4,057$15,965$139,253
Depreciation Depletion$100,222$4,941-$105,163
Advertising$67,503-$7,500$75,003
Fees for Services Other$68,374-$975$69,349
Current Officers, Directors, Trustees, and Key Employees-$31,930-$31,930
Office Expenses$19,662$2,317$2,088$24,067
Insurance$17,281$4,665-$21,946
Fees for Services Accounting-$15,600-$15,600
Payroll Taxes$10,580$3,193$1,417$15,190
All Other Expenses$4,452$8,055-$12,507
Other Expenses$11,801$148-$11,949
Travel$8,904$674-$9,578
Other Employee Benefits$1,380$2,762$1,381$5,523
Total Functional Expenses$473,243$100,056$29,326$602,625
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease$61,073
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Line 11a explanation - the 990 is reviewed and approved during the monthly board meeting prior to filing.

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

The organization's policy requires individuals and supervisors to report potential conflicts of interest timely so that a fair resolution may be achieved. In addition, the board will revisit this policy as part of its regular meetings.

Form 990, Part VI, Section B, Line 15

Compensation of key officers and top management officials requires a review of independent persons, comparable data, and contemporaneous substantiation of the deliberation and decision.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Fort Hill Performing Arts Center Inc
EIN
47-4748341
Phone
5854126043
Address
20 FORT HILL AVE, CANANDAIGUA, NY 14424-1184

Signing Officer

Name
Gordon Estey
Title
President
Phone
5854126043
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gordon Estey
Formed
2015
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
7
Employees
8
Volunteers
52

Preparer

Firm
Flaherty Salmin Llp
Address
2300 BUFFALO RD BLDG 200, ROCHESTER, NY 14624
Preparer
Gary a Edom CPA
Phone
5852790120
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract expenses - other : program service expenses 68,374. Management and general expenses 0. Fundraising expenses 975. Total expenses 69,349.

Raw XML AppendixShowing 400 of 498 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.

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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0135000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0496000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0239822
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0210310
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0304669
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0396861
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0381036
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01532698
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04459
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08096
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02025
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt017
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0592
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt015189
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0250067
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0225056
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0205155
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt058759
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt022550
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0761587
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04459
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08096
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0592
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt015189
IRS990ScheduleA/InvestmentIncomeCYPct00.00660
IRS990ScheduleA/InvestmentIncomePYPct00.00680
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.77870
IRS990ScheduleA/PublicSupportPY509Pct00.77830
IRS990ScheduleA/PublicSupportTotal509Amt01798285
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0141000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt020000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt090000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0110000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0135000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0496000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0489889
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0435366
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0509824
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0455620
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0403586
IRS990ScheduleA/Total509Grp/TotalAmt02294285
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0494348
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0443462
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0511849
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0455637
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0404178
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02309474
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/InvstProgramRelatedOrgGrp/BookValueAmt01527006
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0INVESTMENT IN THEATER MANAGING MEMBER LLC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0298745
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0437385
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0736130
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt061073
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0298745
IRS990ScheduleD/TotalBookValueProgramRltdAmt01527006
IRS990ScheduleD/TotalLiabilityAmt061073
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - THE 990 IS REVIEWED AND APPROVED DURING THE MONTHLY BOARD MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S POLICY REQUIRES INDIVIDUALS AND SUPERVISORS TO REPORT POTENTIAL CONFLICTS OF INTEREST TIMELY SO THAT A FAIR RESOLUTION MAY BE ACHIEVED. IN ADDITION, THE BOARD WILL REVISIT THIS POLICY AS PART OF ITS REGULAR MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF KEY OFFICERS AND TOP MANAGEMENT OFFICIALS REQUIRES A REVIEW OF INDEPENDENT PERSONS, COMPARABLE DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT EXPENSES - OTHER : PROGRAM SERVICE EXPENSES 68,374. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 975. TOTAL EXPENSES 69,349.
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
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0FORT HILL PERFORMING ARTS CENTER INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0823692411
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0REAL ESTATE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0THEATER MANAGING MEMBER LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt01233039
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0-121595
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt020 FORT HILL AVENUE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0CANANDAIGUA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd014424
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingEntityName/BusinessNameLine1Txt0THEATER MANAGING MEMBER LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0823584306
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd01
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct00.01000
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt0RELATED
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0PERFORMING ARTS
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0AUDITORIUM AT FORT HILL LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfEOYAssetsAmt01233039
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfTotalIncomeAmt0-121595
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt020 FORT HILL AVENUE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0CANANDAIGUA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd014424

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