Civic Intelligence

National Comedy Center Operator Inc.

990 • Fiscal year 2021 • EIN 82-0774057

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 03, 2022

Organization ProfileCOMEDYCENTER.ORG
PO Box 69 2 W 2nd StreetJamestown, NY 14701

(716) 484-0800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

98th percentile

0.94x

Higher debt load relative to assets than 98% of similar nonprofits.

2021 filings • NTEE A • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

98th percentile

7.88x

Higher debt load relative to revenue than 98% of similar nonprofits.

2021 filings • NTEE A • $10M-$25M nonprofits • Source year 2021

Net Margin

7th percentile

-50%

Higher net margin than 7% of similar nonprofits.

2021 filings • NTEE A • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

35th percentile

$117,253

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2021 filings • NTEE A • $10M-$25M nonprofits • Source year 2021

Asset Growth

5th percentile

-5.2%

Faster asset growth than 5% of similar nonprofits.

2021 filings • NTEE A • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

67th percentile

49%

Faster revenue growth than 67% of similar nonprofits.

2021 filings • NTEE A • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$24,581,570

Down $1,339,606 (-5.2%) from 2020

Net Assets

Down

$1,535,117

Down $1,449,624 (-49%) from 2020

Liabilities

Up

$23,046,453

Up $110,018 (+0.5%) from 2020

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin7th percentile

Revenue

Up

$2,926,105

Up $957,762 (+49%) from 2020

Expenses

Up

$4,375,729

Up $736,709 (+20%) from 2020

Net Income

Up

-$1,449,624

Up $221,053 (+13%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0-$10MAssets 2017: $27,904,540Liabilities 2017: $26,392,993Net Assets 2017: $1,511,5472017Assets 2018: $28,871,408Liabilities 2018: $22,479,273Net Assets 2018: $6,392,1352018Assets 2019: $27,242,253Liabilities 2019: $22,586,835Net Assets 2019: $4,655,4182019Assets 2020: $25,921,176Liabilities 2020: $22,936,435Net Assets 2020: $2,984,7412020Assets 2021: $24,581,570Liabilities 2021: $23,046,453Net Assets 2021: $1,535,1172021Assets 2022: $23,972,241Liabilities 2022: $23,012,639Net Assets 2022: $959,6022022Assets 2023: $22,122,589Liabilities 2023: $22,882,733Net Assets 2023: -$760,1442023Assets 2024: $20,243,522Liabilities 2024: $414,439Net Assets 2024: $19,829,0832024

Highlighted filing

2021

Assets$24,581,570
Liabilities$23,046,453
Net Assets$1,535,117
Open 2021 Filing

Operations Trend

Revenue Growth67th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MRevenue 2017: $1,906,691Expenses 2017: $395,144Net Income 2017: $1,511,5472017Revenue 2018: $7,382,851Expenses 2018: $2,502,262Net Income 2018: $4,880,5892018Revenue 2019: $2,393,602Expenses 2019: $4,130,319Net Income 2019: -$1,736,7172019Revenue 2020: $1,968,343Expenses 2020: $3,639,020Net Income 2020: -$1,670,6772020Revenue 2021: $2,926,105Expenses 2021: $4,375,729Net Income 2021: -$1,449,6242021Revenue 2022: $5,147,483Expenses 2022: $5,722,997Net Income 2022: -$575,5142022Revenue 2023: $3,479,455Expenses 2023: $5,199,201Net Income 2023: -$1,719,7462023Revenue 2024: $25,804,935Expenses 2024: $5,215,708Net Income 2024: $20,589,2272024

Highlighted filing

2021

Revenue$2,926,105
Expenses$4,375,729
Net Income-$1,449,624
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 3, 2022
Return Version
2021v4.2
Gross Receipts
$3,150,681
Mission and Program Overview

Mission

The mission of the national comedy center is to provide education on the comedic arts in the form of commentary and contextualization of its bodies of work, telling the vital story of comedy in america across all eras and genres of the art form. As a non-profit cultural institution, the museum celebrates comedy's great minds and unique voices, while providing an examination of the time-honed creative processes that have elevated comedy to an art.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$24,532,335$23,058,548▼ $1,473,787
Cash and Non-Interest-Bearing Accounts$446,578$721,260▲ $274,682
Savings and Temporary Cash Investments$618,190$461,675▼ $156,515
Intangible Assets$197,601$197,500▼ $101
Inventories for Sale or Use$106,303$106,433▲ $130
Accounts Receivable$13,864$23,527▲ $9,663
Prepaid Expenses and Deferred Charges$6,305$12,627▲ $6,322
Total Assets$25,921,176$24,581,570▼ $1,339,606
Liabilities
Mortgage Notes Payable Secured by Investment Property$22,405,136$22,438,726▲ $33,590
Accounts Payable and Accrued Expenses$403,505$479,933▲ $76,428
Unsecured Notes Loans Payable$127,794$127,794→ $0
Total Liabilities$22,936,435$23,046,453▲ $110,018
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,984,741$1,535,117▼ $1,449,624
Total Net Assets Fund Balance$2,984,741$1,535,117▼ $1,449,624
Total Liabilities and Net Assets / Fund Balance$25,921,176$24,581,570▼ $1,339,606

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,588,370$1,594,661-
Equipment$6,470,178$3,404,852-
Compensation and Service Providers
Top Officer Pay35th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Journey GundersonExecutive DirectorFT$117,253$117,253

Board Members and Trustees

NameTitle
Tom BensonPresident
Holly SullivanVice President
Bill StevensonMember
George PanebiancoMember
Jerome Lee YawMember
Jon AlbroMember
Louis DeppasMember
Sara DeminkMember
Cindy AronsonSecretary
Mike LatoneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,998,759
Program Service Revenue
$873,542
Investment Income
$0
Other Revenue
$53,804
All Other Contributions
$234,031
Change in Net Assets
$-1,449,624

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,926,105
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,926,105
Total Revenue per Form 990
$2,926,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,262,658
Salaries, Compensation, and Employee Benefits$1,113,071
Total Fundraising Expense$106,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,358,681$150,965-$1,509,646
Other Salaries and Wages$156,962$664,806$69,500$891,268
Advertising$502,717--$502,717
Occupancy$295,451$16,757$26,791$338,999
Interest$209,807$23,312-$233,119
Fees for Services Accounting$140,400$15,600-$156,000
Insurance$90,303$10,034-$100,337
Current Officers, Directors, Trustees, and Key Employees$91,066--$91,066
Fees for Services Legal$71,404$7,934-$79,338
Payroll Taxes$20,306$48,876$6,016$75,198
Other Employee Benefits$10,187$24,524$3,018$37,729
Information Technology$24,052$2,672-$26,724
Travel$21,618$2,402-$24,020
All Other Expenses$20,567$997-$21,564
Other Expenses$18,616--$18,616
Pension Plan Contributions$4,809$11,576$1,425$17,810
Office Expenses$5,977$664-$6,641
Total Functional Expenses$3,287,860$981,119$106,750$4,375,729

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,375,729
Total Expenses per Audited Statements$4,375,729
Total Expenses per Form 990$4,375,729
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
No
Other officer compensation reviewed
No
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

“The form 990 is presented to the board of directors by the certified public accountant(s) that prepared the form. The form 990 is reviewed by the board of directors and formally approved prior to filing.”

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

“The conflict of interest policy is reviewed by the board of directors on a regular basis. When a conflict of interest is identified, a person who has a conflict of interest shall not participate in or be permitted to hear the board's discussion of the matter except to disclose material facts and to respond to questions. In addition, a person who has a conflict of interest with respect to a contract or transaction may not vote on the contract or transaction and shall not be present in the meeting room when the vote is taken.”

Form 990, Part VI, Section C, Line 18

“Form 990 is posted on guidestar for public to view”

Form 990, Part VI, Section C, Line 19

“Documents are not for public viewing”

Filing and Contact Details

Filer

Filer Name
National Comedy Center Operator Inc
EIN
82-0774057
Phone
7164840800
Address
PO BOX 69 2 W 2ND STREET, JAMESTOWN, NY 14701

Signing Officer

Name
Holly Sullivan
Title
Vice President
Phone
7164840800
Signed
2022-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Holly Sullivan
Formed
2017
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
200

Preparer

Firm
Novogradac & Company Llp
Address
3025 NORTH WOOSTER AVE, DOVER, OH 44622
Preparer
David L Conway
Phone
3303655400
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“The organization has an audit committee that assumes responsibility for oversight of the audit and selection of independent accountant.”

Financial Statement Notes

PART III, LINE 1A:

“Purchases for collections are recorded as expenditures for the acquisition of memorabilia in the statement of activities in the year in which the memorabilia acquired. Collections are open to the public, kept in a manner which protects the collection and if the collections are sold, if allowable by the donor agreement, the organization will reinvest the proceeds into other collections. In keeping with standard museum practice, the collections, which were acquired via purchases and contributions, are not recognized as assets on the statement of financial position.”

PART X, LINE 2:

“Ncco is exempt from federal income taxes under internal revenue code section 501(c)(3) and from new york income state income taxes. The preparation of financial statements in accordance with accounting principles generally accepted in the united states of america requires the organization to report information regarding its exposure to various tax positions taken by the organization. The organization has determined whether any tax positions have met the recognition threshold and has measured the organization's exposure to those tax positions. Management believes that the organization has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed. Any interest or penalties assessed to the organization are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements.”

Raw XML AppendixShowing 400 of 541 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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IRS990/MissionDesc0THE MISSION OF THE NATIONAL COMEDY CENTER IS TO PROVIDE EDUCATION ON THE COMEDIC ARTS IN THE FORM OF COMMENTARY AND CONTEXTUALIZATION OF ITS BODIES OF WORK, TELLING THE VITAL STORY OF COMEDY IN AMERICA ACROSS ALL ERAS AND GENRES OF THE ART FORM. AS A NON-PROFIT CULTURAL INSTITUTION, THE MUSEUM CELEBRATES COMEDY'S GREAT MINDS AND UNIQUE VOICES, WHILE PROVIDING AN EXAMINATION OF THE TIME-HONED CREATIVE PROCESSES THAT HAVE ELEVATED COMEDY TO AN ART.
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IRS990/QuidProQuoContributionsInd00
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
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IRS990/ReportOtherLiabilitiesInd00
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PURCHASES FOR COLLECTIONS ARE RECORDED AS EXPENDITURES FOR THE ACQUISITION OF MEMORABILIA IN THE STATEMENT OF ACTIVITIES IN THE YEAR IN WHICH THE MEMORABILIA ACQUIRED. COLLECTIONS ARE OPEN TO THE PUBLIC, KEPT IN A MANNER WHICH PROTECTS THE COLLECTION AND IF THE COLLECTIONS ARE SOLD, IF ALLOWABLE BY THE DONOR AGREEMENT, THE ORGANIZATION WILL REINVEST THE PROCEEDS INTO OTHER COLLECTIONS. IN KEEPING WITH STANDARD MUSEUM PRACTICE, THE COLLECTIONS, WHICH WERE ACQUIRED VIA PURCHASES AND CONTRIBUTIONS, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NCCO IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND FROM NEW YORK INCOME STATE INCOME TAXES. THE PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE ORGANIZATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION. THE ORGANIZATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAS MEASURED THE ORGANIZATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. ANY INTEREST OR PENALTIES ASSESSED TO THE ORGANIZATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 1A:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,581,570
Liabilities
$23,046,453
Net assets
$1,535,117
Revenue
$2,926,105
Expenses
$4,375,729
Net income
-$1,449,624
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.2$0.41$19.8$25.8$5.22$20.6
2023Detailed filing. Detailed filing data is available for this year.$22.1$22.9$0.76$3.48$5.20$1.72
2022Detailed filing. Detailed filing data is available for this year.$24.0$23.0$0.96$5.15$5.72$0.58
2021Detailed filing. Detailed filing data is available for this year.$24.6$23.0$1.54$2.93$4.38$1.45
2020Detailed filing. Detailed filing data is available for this year.$25.9$22.9$2.98$1.97$3.64$1.67
2019Detailed filing. Detailed filing data is available for this year.$27.2$22.6$4.66$2.39$4.13$1.74
2018Detailed filing. Detailed filing data is available for this year.$28.9$22.5$6.39$7.38$2.50$4.88
2017Summary only. Only limited summary data is available for this year.$27.9$26.4$1.51$1.91$0.40$1.51