2024-02-20T16:29:30-06:00 2022-12-31 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2022-01-01 232438439 CELTIC FEST INC DBA CELTIC CULTURAL ALLIANCE CELT 6108689599 902 4TH AVENUE 2 BETHLEHEM PA 18018 JAYNE ANN RECKER EXECUTIVE DIRECTOR 6108689599 2024-02-20 1 JAYNE ANN RECKER 999009999 0 MELISSA A GRUBE CPA P00102173 6104357489 2024-02-20 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CELTIC CULTURAL ALLIANCE JAYNE ANN RECKER 902 4TH AVENUE SUITE 2 BETHLEHEM PA 18018 900804 0 X WWW.CELTICFEST.ORG X 1986 PA THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PRESERVE AND PROMOTE THE CELTIC(IRISH, SCOTTISH, AND WELSH) HERITAGE 9 9 2 0 0 0 409254 219257 1328 2382 22 54 604396 604125 1015000 825818 0 0 0 0 106981 99008 0 0 48764 708628 733932 815609 832940 199391 -7122 326505 368921 23578 73116 302927 295805 CELTIC CULTURAL ALLIANCE IS TO PRESERVE AND PROMOTE THE CELTIC CULTURE THROUGH EDUCATION, MUSCIAL PRESENTATIONS, AND TRADITIONAL COMPETITION IN ATHLETICS, PIPING, AND DANCE. 0 0 707541 5219 THE ORGANIZATION OPERATED VARIOUS MUSICAL, CULTERAL AND ATHLETIC EVENTS PROMOTING THE CELTIC (IRISH, SCOTTISH AND WELSH) HERITABE TO AN ESIMTATED 250,000 PEOPLE AT THE "CELTIC CLASSIC" HIGHLAND GAMES AND FESTIVAL. 707541 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 PA X JAYNE ANN RECKER 6108689599 902 4TH AVENUE SUITE 2 BETHLEHEM PA 18018 KAREN HOUSEL VICE PRESIDENT - ADMINISTRATION 5.00 X X 0 0 0 SARAH HESENER SECRETARY 5.00 X X 0 0 0 MEGHAN BURKE PRESIDENT 5.00 X X 0 0 0 JENNIFER CROSBY BOARD MEMBER 5.00 X 0 0 0 JOSHUA KOLLAR TREASURER 5.00 X X 0 0 0 THERESE KELLEY VICE PRESIDENT - DEVELOPMENT 5.00 X X 0 0 0 ROBIN ANTHONY BOARD MEMBER 5.00 X 0 0 0 DIANNE PIERVALLO BOARD MEMBER 5.00 X 0 0 0 DR ELIZABETH TIMBERLAKE-NEWELL BOARD MEMBER 5.00 X 0 0 0 JAYNE ANN M RECKER EXECUTIVE DIRECTOR 40.00 X 70000 0 0 70000 0 0 0 0 0 0 0 32922 76000 110335 219257 ENTRY FEES 900099 2382 2382 2382 54 54 3797 224 3573 3573 672477 74762 597715 597715 MISCELLANEOUS 900099 2837 2837 2837 825818 5219 0 601342 X 70000 21000 14000 35000 20840 7744 3416 9680 8168 2627 1457 4084 10300 10300 19059 19059 2702 961 1741 32304 32304 4535 4473 62 44 44 401 401 26882 26882 FOOD CONTRACTS 257417 257417 EQUIPMENT AND SPACE R&M 103862 101479 2383 CONTRACTED SERVICES 75967 75967 PERFORMERS 49100 49100 151359 140832 10527 832940 707541 76635 48764 286724 273171 3932 2000 301 3087 5126 7796 23686 28397 20055 18720 1736 1335 5000 53135 326505 368921 2489 3904 21089 69212 23578 73116 X 298995 293805 3932 2000 302927 295805 326505 368921 -7122 0 X X 0 1 X 1 0 X 258203 155210 35978 384954 219257 1053602 258203 155210 35978 384954 219257 1053602 107660 945942 496 69 28 22 54 669 1054271 10790 0.89720 0.87160 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20055 18720 1335 1335 SECURITY DEPOSIT 5000 RIGHT-OF-USE ASSETS 48135 53135 DEPOSITS PAYABLE 18650 DEFERRED REVENUE 50 OPERATING LEASE LIABILITY 50512 69212 X 1018773 192955 192955 825818 0 825818 1025895 192955 192955 832940 0 832940 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING GUIDANCE AS CODIFIED IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES UNCERTAINTY IN INCOME TAXES. FASB ASC 740 CLARIFIES THE ACCOUNTING AND UNCERTAINTIES IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE STANDARD PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE STANDARD ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. THE ORGANIZATION HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS OR ACCRUED INTEREST OR PENALTIES. THE ORGANIZATION HAS FILED TAX RETURNS IN THE U.S. AND COMMONWEALTH OF PENNSYLVANIA. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. TAX EXAMINATIONS BY TAXING AUTHORITIES FOR THE YEARS BEFORE 2020. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 WILL BE REVIEWED AND APPROVED AT THE MONTHLY BOARD MEETING BEFORE BEING FILED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS,AND IRS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E SOUND AND LIGHTING: PROGRAM SERVICE EXPENSES 38,100. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,100. PRIZES: PROGRAM SERVICE EXPENSES 34,740. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,740. VOLUNTEERS: PROGRAM SERVICE EXPENSES 16,886. MANAGEMENT AND GENERAL EXPENSES 49. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,935. SERVICE CHARGES: PROGRAM SERVICE EXPENSES 11,374. MANAGEMENT AND GENERAL EXPENSES 3,535. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,909. SUPPLIES: PROGRAM SERVICE EXPENSES 10,661. MANAGEMENT AND GENERAL EXPENSES 1,878. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,539. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 7,288. MANAGEMENT AND GENERAL EXPENSES 2,397. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,685. UTILITIES: PROGRAM SERVICE EXPENSES 7,729. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,729. COMPETITION FEES: PROGRAM SERVICE EXPENSES 5,980. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,980. ACCOMODATIONS: PROGRAM SERVICE EXPENSES 3,672. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,672. LICENSES: PROGRAM SERVICE EXPENSES 1,440. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,440. POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 268. MANAGEMENT AND GENERAL EXPENSES 1,049. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,317. CONTRIBUTIONS : PROGRAM SERVICE EXPENSES 1,287. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,287. SPONSOR RECEPTION: PROGRAM SERVICE EXPENSES 1,118. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,118. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 713. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 713. PRINTING AND PUBLICATIONS: PROGRAM SERVICE EXPENSES 289. MANAGEMENT AND GENERAL EXPENSES 328. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 617. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 577. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 577. PARKING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. THE ORGANIZATION FILED THEIR 2022 FORM 990 VIA USPS USING A PAPER COPY WHICH WAS POSTMARKED 11/15/2023. THE ORGANIZATION RECEIVED NOTICE FROM THE IRS THAT THEIR 990 WAS REQUIRED TO BE FILED ELECTRONICALLY IN FEBRUARY 2024.