Civic Intelligence

Western Avenue Community for the Arts Inc.

EIN 87-4789167 • 501(c)3 • Lowell, MA

Pub. 78 Eligible

Profile

The corporation's primary purpose is to create thriving ecosystems that support the arts, culture and communities through the development and stewardship of programs, services and advocacy with a focus on affordable artist work, live/work and community spaces and other maker spaces where work can be created, rehearsed, and presented.

PO Box 549Lowell, MA 01853

www.artsandbusinesscouncil.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.84x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

7.41x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

26th percentile

-3.6%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$199,767

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

29th percentile

-1.2%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

13th percentile

-19%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$21,587,567

Down $272,669 (-1.2%) from 2024

Liabilities

Down

$18,118,003

Down $185,628 (-1.0%) from 2024

Net Assets

Down

$3,469,564

Down $87,041 (-2.4%) from 2024

Operations
Liabilities / Revenue96th percentileNet Margin26th percentile

Revenue

Down

$2,443,780

Down $577,642 (-19%) from 2024

Expenses

Up

$2,530,821

Up $52,796 (+2.1%) from 2024

Net Income

Down

-$87,041

Down $630,438 (-116%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$30M$20M$10M$0Assets 2022: $21,021,482Liabilities 2022: $18,785,188Net Assets 2022: $2,236,2942022Assets 2023: $21,893,246Liabilities 2023: $18,880,038Net Assets 2023: $3,013,2082023Assets 2024: $21,860,236Liabilities 2024: $18,303,631Net Assets 2024: $3,556,6052024Assets 2025: $21,587,567Liabilities 2025: $18,118,003Net Assets 2025: $3,469,5642025

Highlighted filing

2025

Assets$21,587,567
Liabilities$18,118,003
Net Assets$3,469,564
Open 2025 Filing

Operations Trend

Revenue Growth13th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2022: $2,952,079Expenses 2022: $715,785Net Income 2022: $2,236,2942022Revenue 2023: $3,144,598Expenses 2023: $2,367,684Net Income 2023: $776,9142023Revenue 2024: $3,021,422Expenses 2024: $2,478,025Net Income 2024: $543,3972024Revenue 2025: $2,443,780Expenses 2025: $2,530,821Net Income 2025: -$87,0412025

Highlighted filing

2025

Revenue$2,443,780
Expenses$2,530,821
Net Income-$87,041
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,587,567
Liabilities
$18,118,003
Net assets
$3,469,564
Revenue
$2,443,780
Expenses
$2,530,821
Net income
-$87,041
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$21.6$18.1$3.47$2.44$2.53$0.09
2024Detailed filing. Detailed filing data is available for this year.$21.9$18.3$3.56$3.02$2.48$0.54
2023Detailed filing. Detailed filing data is available for this year.$21.9$18.9$3.01$3.14$2.37$0.78
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.0$18.8$2.24$2.95$0.72$2.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 16, 2025
Return Version
2024v5.2
Gross Receipts
$2,443,780
Mission and Program Overview

Mission

The corporation's primary purpose is to create thriving ecosystems that support the arts, culture and communities through the development and stewardship of programs, services and advocacy with a focus on affordable artist work, live/work and community spaces and other maker spaces where work can be created, rehearsed, and presented.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$20,507,904$19,965,401▼ $542,503
Cash and Non-Interest-Bearing Accounts$630,233$922,423▲ $292,190
Savings and Temporary Cash Investments$440,581$412,288▼ $28,293
Accounts Receivable$34,404$25,334▼ $9,070
Prepaid Expenses and Deferred Charges$22,024$6,835▼ $15,189
Total Assets$21,860,236$21,587,567▼ $272,669
Other Assets Total$225,090$255,286▲ $30,196
Liabilities
Mortgage Notes Payable Secured by Investment Property$17,855,592$17,578,013▼ $277,579
Other Liabilities$258,193$315,291▲ $57,098
Accounts Payable and Accrued Expenses$109,923$136,079▲ $26,156
Deferred Revenue$79,923$88,620▲ $8,697
Total Liabilities$18,303,631$18,118,003▼ $185,628
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,556,605$3,469,564▼ $87,041
Total Net Assets Fund Balance$3,556,605$3,469,564▼ $87,041
Total Liabilities and Net Assets / Fund Balance$21,860,236$21,587,567▼ $272,669

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,965,401$1,824,930$21,790,331
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hope GreeneExecutive DirectorFT$79,277$3,192$82,469
James Grace EsqVice President-$45,000$154,767$45,000

Board Members and Trustees

NameTitle
Cheryl TougiasPresident
Joanne KaliontzisDirector
Lisa NickersonDirector
Awilda IrizarryClerk
James BuzaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,569
Program Service Revenue
$0
Investment Income
$8,675
Other Revenue
$2,417,536
All Other Contributions
$7,569
Change in Net Assets
$-87,041
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,220,824
Salaries, Compensation, and Employee Benefits$309,997
Total Fundraising Expense$16,971
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$833,453--$833,453
Depreciation Depletion$570,320--$570,320
Occupancy$472,965--$472,965
Insurance$173,858$5,033-$178,891
Other Salaries and Wages$125,770$29,089$6,817$161,676
Current Officers, Directors, Trustees, and Key Employees$115,450$8,100$9,450$133,000
Fees for Services Other$116,193$1,693-$117,886
Fees for Services Accounting-$20,235-$20,235
Pension Plan Contributions$11,692$2,925$704$15,321
Office Expenses-$12,673-$12,673
Other Expenses$12,127--$12,127
Travel-$2,274-$2,274
Total Functional Expenses$2,431,828$82,022$16,971$2,530,821
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
Tenant Deposits Held and Custodial Funds$254,066
Due to Related Organization$61,225
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 A, Line 6

“A&bc/boston is the sole member of waca, establishing waca as a subsidiary.”

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

“The executive director and treasurer review the form 990 and distribute to the board of director for their review prior to filing. The form 990 was then authorized and signed by the organization's executive director.”

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

“The board of directors requires an annual declaration from all board members and senior management as to the existence and disclosure of any potential conflicts of interest. The board members sign a disclosure statement. Any potential conflicts are discussed by the dis-interested board members, while the party in potential conflict is required to leave the room. Board meeting minutes will document the discussion and decision making process. In the event of a potential conflict, procedures to obtain competitive bids and diligence on fair market value will be established.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Western Avenue Community for the Arts
EIN
87-4789167
Phone
6173507600
Address
PO BOX 549, LOWELL, MA 01853

Signing Officer

Name
James Grace
Title
Vice Preisdent
Phone
6173507600
Signed
2025-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Buza
Formed
2022
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
7
Volunteers
0

Preparer

Firm
Smith Sullivan & Brown Pc
Address
80 FLANDERS ROAD SUITE 302, WESTBOROUGH, MA 01581
Preparer
Sandra M Brown CPA
Phone
5088717178
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Tax position: the organization currently evaluates all tax positions and makes a determination regarding the likelihood of those positions being upheld under review. The primary tax position made by waca is the lack of unrelated business income tax and its tax-exempt status under section 501(c)(3) of the internal revenue code and the fact that changes may result from closing of statute of limitations on tax returns, new legislation, and clarification of existing legislation through government pronouncements, the courts, and through the examination process.”

Raw XML AppendixShowing 400 of 483 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/PrepaidExpensesDefrdChargesGrp/BOYAmt022024
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06835
IRS990/PrincipalOfficerNm0JAMES BUZA
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0690464
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt013200
IRS990/PYOtherExpensesAmt02225554
IRS990/PYOtherRevenueAmt02317758
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0543397
IRS990/PYSalariesCompEmpBnftPaidAmt0252471
IRS990/PYTotalExpensesAmt02478025
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03021422
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-87041
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt010000
IRS990/RentalIncomeOrLossGrp/RealAmt02390995
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02390995
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0440581
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0412288
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - 2022 AMOUNT: $ 38,714. 2023 AMOUNT: $ 23,760. 2024 AMOUNT: $ 26,541.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1SHORT YEAR INITIAL FILING FOR PERIOD FEBRUARY 2, 2022 - JUNE 30, 2022 (2022 TAX YEAR) WAS DUE TO ORGANIZATION FORMATION ON FEBRUARY 2, 2022. FIRST FULL YEAR RETURN JULY 1, 2022 - JUNE 30, 2023 (2022 TAX YEAR) WAS ALSO FILED ON 2022 TAX FORM. THIS COLUMN SUMMARIZES COMBINED NUMBERS FOR BOTH TAX RETURNS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1FORM 990, SCHEDULE A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt017569
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0690464
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03119824
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03827857
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt08675
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt013200
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0728619
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0750494
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08675
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt013200
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0728619
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0750494
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt026541
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt023760
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt038714
IRS990ScheduleA/OtherIncome509Grp/TotalAmt089015
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt010722370
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt02390995
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt02293998
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt02209520
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt06894513
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02408564
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02984462
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt05329344
IRS990ScheduleA/Total509Grp/TotalAmt010722370
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02443780
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03021422
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06096677
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt011561879
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/BookValueAmt019965401
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01824930
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt021790331
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt061225
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1254066
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED ORGANIZATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT DEPOSITS HELD AND CUSTODIAL FUNDS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TAX POSITION: THE ORGANIZATION CURRENTLY EVALUATES ALL TAX POSITIONS AND MAKES A DETERMINATION REGARDING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UNDER REVIEW. THE PRIMARY TAX POSITION MADE BY WACA IS THE LACK OF UNRELATED BUSINESS INCOME TAX AND ITS TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THE FACT THAT CHANGES MAY RESULT FROM CLOSING OF STATUTE OF LIMITATIONS ON TAX RETURNS, NEW LEGISLATION, AND CLARIFICATION OF EXISTING LEGISLATION THROUGH GOVERNMENT PRONOUNCEMENTS, THE COURTS, AND THROUGH THE EXAMINATION PROCESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019965401
IRS990ScheduleD/TotalLiabilityAmt0315291
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt045000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt015000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0134207
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt05560
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES GRACE ESQ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt045000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0154767
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A&BC/BOSTON IS THE SOLE MEMBER OF WACA, ESTABLISHING WACA AS A SUBSIDIARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND TREASURER REVIEW THE FORM 990 AND DISTRIBUTE TO THE BOARD OF DIRECTOR FOR THEIR REVIEW PRIOR TO FILING. THE FORM 990 WAS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REQUIRES AN ANNUAL DECLARATION FROM ALL BOARD MEMBERS AND SENIOR MANAGEMENT AS TO THE EXISTENCE AND DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST. THE BOARD MEMBERS SIGN A DISCLOSURE STATEMENT. ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE DIS-INTERESTED BOARD MEMBERS, WHILE THE PARTY IN POTENTIAL CONFLICT IS REQUIRED TO LEAVE THE ROOM. BOARD MEETING MINUTES WILL DOCUMENT THE DISCUSSION AND DECISION MAKING PROCESS. IN THE EVENT OF A POTENTIAL CONFLICT, PROCEDURES TO OBTAIN COMPETITIVE BIDS AND DILIGENCE ON FAIR MARKET VALUE WILL BE ESTABLISHED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ARTS & BUSINESS COUNCIL OF GREATER BOSTON INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0223217131
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE LEGAL/BUSINESS SERVICES, EDUCATIONAL PROGRAM & AFFORDABLE ART SPACES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt015 CHANNEL CENTER STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BOSTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002210
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0291484
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt117000000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt210000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ARTS & BUSINESS COUNCIL OF GREATER BOSTON INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ARTS & BUSINESS COUNCIL OF GREATER BOSTON INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2ARTS & BUSINESS COUNCIL OF GREATER BOSTON INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00

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