Civic Intelligence

National Comedy Center Operator Inc.

990 • Fiscal year 2023 • EIN 82-0774057

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

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

99th percentile

1.03x

Higher debt load relative to assets than 99% of similar nonprofits.

2023 filings • NTEE A • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

98th percentile

6.58x

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

2023 filings • NTEE A • $10M-$25M nonprofits • Source year 2023

Net Margin

10th percentile

-49%

Higher net margin than 10% of similar nonprofits.

2023 filings • NTEE A • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$213,557

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2023 filings • NTEE A • $10M-$25M nonprofits • Source year 2023

Asset Growth

9th percentile

-7.7%

Faster asset growth than 9% of similar nonprofits.

2023 filings • NTEE A • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

17th percentile

-32%

Faster revenue growth than 17% of similar nonprofits.

2023 filings • NTEE A • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$22,122,589

Down $1,849,652 (-7.7%) from 2022

Net Assets

Down

-$760,144

Down $1,719,746 (-179%) from 2022

Liabilities

Down

$22,882,733

Down $129,906 (-0.6%) from 2022

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin10th percentile

Revenue

Down

$3,479,455

Down $1,668,028 (-32%) from 2022

Expenses

Down

$5,199,201

Down $523,796 (-9.2%) from 2022

Net Income

Down

-$1,719,746

Down $1,144,232 (-199%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth9th 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

2023

Assets$22,122,589
Liabilities$22,882,733
Net Assets-$760,144
Open 2023 Filing

Operations Trend

Revenue Growth17th 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

2023

Revenue$3,479,455
Expenses$5,199,201
Net Income-$1,719,746
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$3,702,513
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$23,133,187$21,344,987▼ $1,788,200
Intangible Assets$189,953$189,852▼ $101
Cash and Non-Interest-Bearing Accounts$162,540$185,635▲ $23,095
Savings and Temporary Cash Investments$317,640$148,606▼ $169,034
Pledges and Grants Receivable$0$125,000▲ $125,000
Inventories for Sale or Use$136,240$98,605▼ $37,635
Prepaid Expenses and Deferred Charges$24,532$29,664▲ $5,132
Accounts Receivable$8,149$240▼ $7,909
Total Assets$23,972,241$22,122,589▼ $1,849,652
Liabilities
Mortgage Notes Payable Secured by Investment Property$22,472,315$22,505,906▲ $33,591
Accounts Payable and Accrued Expenses$412,530$376,827▼ $35,703
Unsecured Notes Loans Payable$127,794$0▼ $127,794
Total Liabilities$23,012,639$22,882,733▼ $129,906
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$959,602$-760,144▼ $1,719,746
Total Net Assets Fund Balance$959,602$-760,144▼ $1,719,746
Total Liabilities and Net Assets / Fund Balance$23,972,241$22,122,589▼ $1,849,652

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,667,874$2,531,528$18,199,402
Equipment$5,677,113$5,857,550$11,534,663
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Journey GundersonExecutive DirectorPT$37,987$175,570$37,987

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$2,538,853
Program Service Revenue
$922,671
Investment Income
$0
Other Revenue
$17,931
All Other Contributions
$1,170,743
Change in Net Assets
$-1,719,746

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,479,455
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,479,455
Total Revenue per Form 990
$3,479,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,525,531
Salaries, Compensation, and Employee Benefits$1,673,670
Total Fundraising Expense$226,690
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,590,151$198,050-$1,788,201
Other Salaries and Wages$279,026$1,015,372$135,111$1,429,509
Advertising$561,869--$561,869
Interest$154,108$119,535-$273,643
Fees for Services Accounting$140,703$15,604-$156,307
Payroll Taxes$23,984$87,279$11,614$122,877
Insurance$58,907$58,907-$117,814
Occupancy$68,241$14,306-$82,547
Office Expenses$10,240$5,626$56,711$72,577
Other Employee Benefits$10,700$38,932$5,181$54,813
Information Technology$26,538$18,725$8,974$54,237
Current Officers, Directors, Trustees, and Key Employees$7,415$26,982$3,590$37,987
Pension Plan Contributions$5,560$20,232$2,692$28,484
Fees for Services Legal-$18,773-$18,773
Other Expenses$4,345$6,492$372$11,209
Conferences and Meetings$3,326$2,866-$6,192
Travel-$3,182$2,317$5,499
All Other Expenses$2,770$1,708$128$4,606
Total Functional Expenses$3,260,306$1,712,205$226,690$5,199,201

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,199,201
Total Expenses per Audited Statements$5,199,201
Total Expenses per Form 990$5,199,201
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
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 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 B, Line 15

“Annual compensation and benefits are revieweded by the executive committee with final approval by the board of directors.”

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
Tom Benson
Title
President
Phone
7164840800
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Benson
Formed
2017
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
61
Volunteers
200

Preparer

Firm
Novogradac & Company Llp
Address
3025 NORTH WOOSTER AVENUE, DOVER, OH 44622
Preparer
Thomas Fantin
Phone
3303655400
Supplemental Narrative

Additional Explanations

Form 990, 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 569 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/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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/NoDonorRestrictionNetAssetsGrp/EOYAmt0-760144
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IRS990/OccupancyGrp/ManagementAndGeneralAmt014306
IRS990/OccupancyGrp/ProgramServicesAmt068241
IRS990/OccupancyGrp/TotalAmt082547
IRS990/OfficeExpensesGrp/FundraisingAmt056711
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05626
IRS990/OfficeExpensesGrp/ProgramServicesAmt010240
IRS990/OfficeExpensesGrp/TotalAmt072577
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IRS990/OtherExpensesGrp/Desc0EXHIBIT, CONTENT AND FA
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IRS990/OtherExpensesGrp/Desc2FESTIVAL PROGRAMMING
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt0372
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09671
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt149963
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26492
IRS990/OtherExpensesGrp/ProgramServicesAmt0215094
IRS990/OtherExpensesGrp/ProgramServicesAmt128254
IRS990/OtherExpensesGrp/ProgramServicesAmt269075
IRS990/OtherExpensesGrp/ProgramServicesAmt34345
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IRS990/OtherExpensesGrp/TotalAmt178217
IRS990/OtherExpensesGrp/TotalAmt269075
IRS990/OtherExpensesGrp/TotalAmt311209
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0135111
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01015372
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IRS990/OtherSalariesAndWagesGrp/TotalAmt01429509
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt011614
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt087279
IRS990/PayrollTaxesGrp/ProgramServicesAmt023984
IRS990/PayrollTaxesGrp/TotalAmt0122877
IRS990/PensionPlanContributionsGrp/FundraisingAmt02692
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt020232
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05560
IRS990/PensionPlanContributionsGrp/TotalAmt028484
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0125000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024532
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029664
IRS990/PrincipalOfficerNm0TOM BENSON
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0ADMISSIONS AND TOURS
IRS990/ProgramServiceRevenueGrp/Desc1FESTIVAL PROGRAMMING
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18981
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0913690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18981
IRS990/ProgSrvcAccomActy2Grp/Desc0THE COMEDY SHOP. EVERY PURCHASE SUPPORTS THE NON-PROFIT NATIONAL COMEDY CETNER AND ITS MISSION OF PRESENTING THE VITAL STORY OF COMEDY IN AMERICA.
IRS990/ProgSrvcAccomActy3Grp/Desc0COMEDIC ARTS PROGRAMMING. THE MUSEUM CELEBRATES COMEDY'S GREAT MINDS AND UNIQUE VOICES, WHILE PROVIDING AN EXAMINIATION OF THE TIME-HONES CREATIVE PROCESSES THAT HAVE ELEVATED COMEDY TO THE ART FORM.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt04073244
IRS990/PYOtherRevenueAmt0-40574
IRS990/PYProgramServiceRevenueAmt0959693
IRS990/PYRevenuesLessExpensesAmt0-575514
IRS990/PYSalariesCompEmpBnftPaidAmt01649753
IRS990/PYTotalExpensesAmt05722997
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05147483
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-1719746
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt01099274
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0940602
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0317640
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0148606
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt01099274
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt01079534
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0821757
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt01086368
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt07043448
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02538853
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt04228364
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01998759
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01489170
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt011968452
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01163188
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01134141
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01046244
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0413216
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01161649
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04918438
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0472
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01376
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0783
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0114092
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.57900
IRS990ScheduleA/PublicSupportPY509Pct00.37920
IRS990ScheduleA/PublicSupportTotal509Amt09843442
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt01079534
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0821757
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01086368
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt07043448
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt05362505
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02126522
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02650819
IRS990ScheduleA/Total509Grp/TotalAmt016886890
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03702513
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt05363881
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03150681
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02132305
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02651602
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt017000982
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IRS990ScheduleD/RevenueSubtotalAmt03479455
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.

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,122,589
Liabilities
$22,882,733
Net assets
-$760,144
Revenue
$3,479,455
Expenses
$5,199,201
Net income
-$1,719,746
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