Civic Intelligence

Arts Center at Duck Creek Inc.

EIN 82-4365451 • 501(c)3 • East Hampton, NY

Pub. 78 Eligible990-N CoverageNTEE A20

Profile

The mission of the arts center at duck creek is to continue john little's legacy by organizing, promoting and presentingcontemporary programming in the visual,literary and performing arts at the john little barn andthe grounds at duck creek farm for the benefit of the east hampton community.

PO Box 590East Hampton, NY 11937

www.duckcreekarts.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

NTEE A20 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

NTEE A20 • <$500k nonprofits • Source year 2024

Net Margin

42nd percentile

1.5%

Higher net margin than 42% of similar nonprofits.

NTEE A20 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$94,880

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 36.5% of source-year revenue.

NTEE A20 • <$500k nonprofits • Source year 2024

Asset Growth

52nd percentile

3.4%

Faster asset growth than 52% of similar nonprofits.

NTEE A20 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

-12%

Faster revenue growth than 37% of similar nonprofits.

NTEE A20 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$130,502

Up $4,244 (+3.4%) from 2023

Liabilities

Up

$2,830

Up $411 (+17%) from 2023

Net Assets

Up

$127,672

Up $3,833 (+3.1%) from 2023

Revenue

Down

$260,193

Down $35,554 (-12%) from 2023

Expenses

Up

$256,360

Up $32,254 (+14%) from 2023

Net Income

Down

$3,833

Down $67,808 (-95%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2019: $29,763Liabilities 2019: $0Net Assets 2019: $29,7632019Assets 2020: $26,533Liabilities 2020: $641Net Assets 2020: $25,8922020Assets 2021: $66,350Liabilities 2021: $2,902Net Assets 2021: $63,4482021Assets 2022: $54,700Liabilities 2022: $2,502Net Assets 2022: $52,1982022Assets 2023: $126,258Liabilities 2023: $2,419Net Assets 2023: $123,8392023Assets 2024: $130,502Liabilities 2024: $2,830Net Assets 2024: $127,6722024

Highlighted filing

2024

Assets$130,502
Liabilities$2,830
Net Assets$127,672

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2019: $94,526Expenses 2019: $77,007Net Income 2019: $17,5192019Revenue 2020: $139,597Expenses 2020: $143,468Net Income 2020: -$3,8712020Revenue 2021: $204,505Expenses 2021: $166,930Net Income 2021: $37,5752021Revenue 2022: $203,496Expenses 2022: $214,746Net Income 2022: -$11,2502022Revenue 2023: $295,747Expenses 2023: $224,106Net Income 2023: $71,6412023Revenue 2024: $260,193Expenses 2024: $256,360Net Income 2024: $3,8332024

Highlighted filing

2024

Revenue$260,193
Expenses$256,360
Net Income$3,833

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 21, 2025
Return Version
2024v5.2
Gross Receipts
$260,193
Mission and Program Overview

Mission

The mission of the arts center at duck creek is to continue john little's legacy by organizing, promoting and presentingcontemporary programming in the visual,literary and performing arts at the john little barn andthe grounds at duck creek farm for the benefit of the east hampton community.

The mission of the arts center at duck creek is to continue john little's legacy by organizing, promoting and presenting contenporary programming in the visual, literary and performing arts at the john little barn and the grounds at duck creek farm for the benefit of the east hampton community

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$111,250$115,491▲ $4,241
Savings and Temporary Cash Investments$15,008$15,011▲ $3
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$126,258$130,502▲ $4,244
Other Assets Total-$0-
Liabilities
Other Liabilities$2,419$2,830▲ $411
Total Liabilities$2,419$2,830▲ $411
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$116,814$116,864▲ $50
Net Assets With Donor Restrictions$7,025$10,808▲ $3,783
Total Net Assets Fund Balance$123,839$127,672▲ $3,833
Total Liabilities and Net Assets / Fund Balance$126,258$130,502▲ $4,244
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jess FrostPresidentFT$81,600$13,280$94,880

Board Members and Trustees

NameTitle
Loring BolgerVice President
Ira BarocasDirector
Jennifer CrossDirector
Helen HarrisonSecretary
Judith HaseltonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$260,190
Program Service Revenue
$0
Investment Income
$3
Other Revenue
$0
All Other Contributions
$229,687
Change in Net Assets
$3,833
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$154,949
Salaries, Compensation, and Employee Benefits$101,411
Total Fundraising Expense$14,621
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$47,440$47,440-$94,880
All Other Expenses$7,447$5,652$1,571$14,670
Other Expenses$23,803$250$13,028$13,278
Payroll Taxes$3,266$3,265-$6,531
Advertising$6,443-$22$6,465
Insurance$2,500$3,583-$6,083
Fees for Services Accounting-$4,800-$4,800
Office Expenses$717$3,789-$4,506
Fees for Services Other-$1,500-$1,500
Occupancy-$100-$100
Total Functional Expenses$171,360$70,379$14,621$256,360
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Eve$30,503---
Total Events$30,503---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liability$2,830
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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

Directors review irs form 990 prior to filing

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

The board discusses any disclosed conflicts annually and documents them in the board meeting minutes.

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

Compensation process for top official director salary is determined by independent non-employee members of the board of directors after a careful comparative review of salaries for similarly qualified individuals in similar positions. The president recuses herself from voting and discussions pertaining to her compensation and benefits.

Form 990, Part VI, Section C, Line 19

All governing documents available upon request

Filing and Contact Details

Filer

Filer Name
Arts Center at Duck Creek Inc
EIN
82-4365451
Phone
6463915663
Address
PO BOX 590, EAST HAMPTON, NY 11937

Signing Officer

Name
Jess Frost
Title
CEO
Signed
2025-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jess Frost
Formed
2018
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
5
Employees
1

Preparer

Firm
Sabel & Oplinger CPA Pc
Address
106 Prospect St, Southampton, NY 11968
Preparer
Robert J Strebel CPA
Phone
6312832370
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2) .There was no unrelated business income for the year ended December 31, 2024. Accordingly, no provision for Federal or State income taxes is required. As of December 31, 2024, no amounts have been recognized for uncertain income tax positions. The Organizations tax returns for the year 2021 and forward are subject to the usual review by the appropriate taxing authorities.

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IRS990/SavingsAndTempCashInvstGrp/BOYAmt015008
IRS990/SavingsAndTempCashInvstGrp/EOYAmt015011
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0229687
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0295745
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0203495
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0204505
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0132737
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01066169
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt06
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01066175
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0229690
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0295747
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0203496
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0204505
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0132737
IRS990ScheduleA/Total509Grp/TotalAmt01066175
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0229690
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0295747
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0203496
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0204505
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0132737
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01066175
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/ScheduleBRequiredInd0true
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02830
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to the Organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2) .There was no unrelated business income for the year ended December 31, 2024. Accordingly, no provision for Federal or State income taxes is required. As of December 31, 2024, no amounts have been recognized for uncertain income tax positions. The Organizations tax returns for the year 2021 and forward are subject to the usual review by the appropriate taxing authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalLiabilityAmt02830
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt030503
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt030503
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING EVE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt030503
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt030503
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTORS REVIEW IRS FORM 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD DISCUSSES ANY DISCLOSED CONFLICTS ANNUALLY AND DOCUMENTS THEM IN THE BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR TOP OFFICIAL DIRECTOR SALARY IS DETERMINED BY INDEPENDENT NON-EMPLOYEE MEMBERS OF THE BOARD OF DIRECTORS AFTER A CAREFUL COMPARATIVE REVIEW OF SALARIES FOR SIMILARLY QUALIFIED INDIVIDUALS IN SIMILAR POSITIONS. THE PRESIDENT RECUSES HERSELF FROM VOTING AND DISCUSSIONS PERTAINING TO HER COMPENSATION AND BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS AVAILABLE UPON REQUEST
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 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0126258
IRS990/TotalAssetsEOYAmt0130502
IRS990/TotalAssetsGrp/BOYAmt0126258
IRS990/TotalAssetsGrp/EOYAmt0130502
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0260190
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014621
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070379
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0171360
IRS990/TotalFunctionalExpensesGrp/TotalAmt0256360
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02419
IRS990/TotalLiabilitiesEOYAmt02830
IRS990/TotalLiabilitiesGrp/BOYAmt02419
IRS990/TotalLiabilitiesGrp/EOYAmt02830
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0123839
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0127672
IRS990/TotalOtherCompensationAmt013280
IRS990/TotalProgramServiceExpensesAmt0171360
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt081600
IRS990/TotalRevenueGrp/ExclusionAmt03
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0260193
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0126258
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0130502
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 590
IRS990/USAddress/CityNm0EAST HAMPTON
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011937
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.DUCKCREEKARTS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JESS FROST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARTS CENTER AT DUCK CREEK INC
ReturnHeader/Filer/BusinessNameControlTxt0ARTS
ReturnHeader/Filer/EIN0824365451
ReturnHeader/Filer/PhoneNum06463915663

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