2024-11-07T11:46:23-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2023-01-01 251213228 WESTMORELAND CULTURAL TRUST WEST 7248361123 102 NORTH MAIN STREET GREENSBURG PA 15601 BENJAMIN LUCZAK CEO 7248361123 2024-11-04 1 1 JEFFREY J PETRELL P00138808 4126976400 2024-11-04 2023 2024-10-15 13:58:12Z BENJAMIN LUCZAK 102 NORTH MAIN STREET GREENSBURG PA 15601 6521300 0 X WWW.WESTMORELANDCULTURALTRUST.ORG X 1989 PA TO STIMULATE CULTURAL AND ECONOMIC DEVELOPMENT IN THE WESTMORELAND COUNTY REGION. THE TRUST PROMOTES THE PERFORMING ARTS AND PRESERVES AND ENHANCES OUR REGION'S ASSETS FOR THE BENEFIT OF THE COMMUNITY. 20 20 34 20 0 0 1249215 1232734 5629070 4885079 15754 46629 291927 212853 7185966 6377295 0 0 0 0 1452501 1454236 45756 0 108419 5194863 4930322 6693120 6384558 492846 -7263 15371625 16021224 1362443 2097792 14009182 13923432 X TO STIMULATE CULTURAL AND ECONOMIC DEVELOPMENT IN THE WESTMORELAND COUNTY REGION. THE TRUST PROMOTES THE PERFORMING ARTS AND PRESERVES AND ENHANCES OUR REGION'S ASSETS FOR THE BENEFIT OF THE COMMUNITY. 0 0 3701629 4142602 PRESENTING ARTS AND ENTERTAINMENT THROUGH THE GREENSBURG GARDEN AND CIVIC CENTER AND THE PALACE THEATRE, THE TRUST WORKS TO PROVIDE A NUMBER OF HIGH CALIBER ENTERTAINMENT OPTIONS FOR AREA RESIDENTS. IN FACT, PERFORMANCES AT THE PALACE THEATRE HAVE TRIPLED SINCE THE TRUST'S PURCHASE IN 1990. THE THEATRE IS ALSO HOME TO THE WESTMORELAND SYMPHONY ORCHESTRA AND THE LAUREL BALLET AND IS A REGIONAL VENUE FOR RIVER CITY BRASS BAND. 160817 PROVIDING SUPPORT SERVICES FOR PRESENTING ARTS ORGANIZATIONS TO SUPPORT THE ARTS IN THE REGION, THE TRUST HAS OPENED A CENTRAL TICKET OUTLET AT THE PALACE BOX OFFICE. THE TRUST ALSO OFFERS COUNSELING FOR EVENT PRESENTATION, CONSULTATION FOR GROUPS USING THE PALACE, AND COLLABORATIVE PROMOTION OPPORTUNITIES. 1622076 969388 MANAGING COMMUNITY ASSETS THE TRUST OWNS AND MANAGES THE PALACE THEATRE AND THE STARK/JAMES AND UNION TRUST BUILDINGS, AND MANAGES THE GREENSBURG GARDEN AND CIVIC CENTER. DEVELOPING AN HISTORIC/CULTURAL/ENTERTAINMENT DISTRICT THE TRUST'S STRONG PARTNERSHIPS WITH CITY, COUNTY & STATE GOVERNMENT HAVE CREATED A VIBRANT DISTRICT IN CENTRAL WESTMORELAND COUNTY ANCHORED BY THE PALACE THEATRE, SETON HILL UNIVERSITY'S $21M PERFORMING ARTS CENTER A BLOCK AWAY, AND THE HISTORIC GREENSBURG TRAIN STATION. THE DISTRICT WAS RECOGNIZED ON THE NATIONAL REGISTER OF HISTORIC PLACES IN MAY 1995. UPSCALE RESTAURANTS IN DOWNTOWN GREENSBURG PROVIDE FURTHER INCENTIVE TO THEATERGOERS TO ENJOY A COMPLETE EXPERIENCE DOWNTOWN. 5484522 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 32 0 34 1 1 1 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X BENJAMIN LUCZAK 7248361123 102 NORTH MAIN STREET GREENSBURG PA 15601 TIM FEDELE CHAIR 1.00 X X 0 0 0 KEVIN JANSMA VICE CHAIR 1.00 X X 0 0 0 RAYMOND FOLLADOR SECRETARY 1.00 X X 0 0 0 EDWARD DEPASQUALE TREASURER 1.00 X X 0 0 0 SCOTT E AVOLIO DIRECTOR 1.00 X 0 0 0 KEITH BISKUP DIRECTOR 1.00 X 0 0 0 KEVIN BOCK DIRECTOR 1.00 X 0 0 0 GREGGORY BRANDT DIRECTOR 1.00 X 0 0 0 IMOGENE CATHEY JD DIRECTOR 1.00 X 0 0 0 FELICIA DEVINCENTIS DIRECTOR 1.00 X 0 0 0 CARMEN T EISAMAN DIRECTOR 1.00 X 0 0 0 H DUFFY FRIEDLANDER DIRECTOR 1.00 X 0 0 0 ROBERT GREGERSON DIRECTOR 1.00 X 0 0 0 A RICHARD KACIN DIRECTOR 1.00 X 0 0 0 JAMIE MCHUGH DIRECTOR 1.00 X 0 0 0 DONALD MORCHESKY DIRECTOR 1.00 X 0 0 0 T TERRANCE REESE DIRECTOR 1.00 X 0 0 0 TUESDAY STANLEY EDD DIRECTOR 1.00 X 0 0 0 MICHAEL VESELY DIRECTOR 1.00 X 0 0 0 TOM WARD MD DIRECTOR 1.00 X 0 0 0 APRIL KOPAS CEO (UNTIL 6/20/2023) 40.00 X 180865 0 39936 TERESA M BAUGHMAN INTERIM CEO 40.00 X 130266 0 14492 311131 0 54428 2 0 1 0 0 149480 21515 518573 543166 1232734 CULTURAL EVENTS 711300 3941219 3941219 EXEMPT FUNCTION RENTS 711300 943860 943860 4885079 56629 56629 10000 -10000 -10000 -10000 28436 21515 42494 -14058 -14058 292894 91511 201383 201383 OTHER INCOME 900099 25528 25528 25528 6377295 5111990 0 32571 365559 292447 73112 858804 644308 128895 85601 11982 9148 1957 877 124752 93257 18385 13110 93139 71109 15215 6815 38977 38977 77046 77046 48025 43408 4617 91165 76305 14860 126713 106058 20655 186255 159523 26732 12945 1701 11244 8597 905 7692 376264 376264 92684 77577 15107 CULTURAL EVENTS PRESENT 3221572 3221572 REPAIRS 382172 57125 325047 BOX OFFICE 206762 206762 CLEANING & MAINTENANCE 20552 17202 3350 40593 29851 8726 2016 6384558 5484522 791617 108419 3019354 3913828 36032 69658 6114 6114 19000 50111 20060497 8146674 12207342 11913823 12013 10000 73783 55677 15371625 16021224 104255 224041 393573 325000 221571 150000 643044 1398751 1362443 2097792 X 13584775 13266762 424407 656670 14009182 13923432 15371625 16021224 X -7263 -78487 X X 0 1 X 1 0 X 673547 1292383 1689282 1249215 1232734 6137161 673547 1292383 1689282 1249215 1232734 6137161 6137161 4309 4440 5631 16646 56629 87655 7988 6699 14575 5490 25528 60280 6285096 15751211 0.97650 0.98810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 157500 157500 6888797 10380192 6717905 10551084 1472544 731465 741079 410042 408126 697304 120864 343296 343296 11913823 SECURITY DEPOSITS 12188 UNEARNED REVENUE, PRESENTING 1346474 FINANCING LEASE LIABILITY 40089 1398751 X 6432813 366268 366268 6066545 310750 310750 6377295 6518563 134005 134005 6384558 0 6384558 PART III, LINE 4: ANTIQUES ARE DISPLAYED AT THEATRES AT CULTURAL EVENTS PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND HAS BEEN RECOGNIZED AS TAX-EXEMPT UNDER SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED. THE ORGANIZATION FOLLOWS ACCOUNTING STANDARD CODIFICATION (ASC) 740, ACCOUNTING FOR INCOME TAXES FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS THAT 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 ORGANIZATION HAD CONCLUDED AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS THAT WOULD REQUIRE RECOGNITION OF AN ASSET OR LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2020, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 42,494. COST OF GOODS SOLD 91,511. TEMPORARILY RESTRICTED CONTRIBUTIONS AND GRANTS 310,750. NET ASSETS RELEASED FROM RESTRICTIONS -78,487. PART XI, LINE 4B - OTHER ADJUSTMENTS: RESTRICTED CONTRIBUTIONS 310,750. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 42,494. COST OF GOODS SOLD 91,511. PARTY AT THE PALACE 25155 21515 3640 2668 971 3720 5269 25155 21515 3640 2668 971 3720 5269 12628 -8988 X 1 0 0 0 0 0 0 0 0 APRIL KOPAS CEO (UNTIL 6/20/2023) 82450 0 0 0 98415 0 0 0 39936 0 220801 0 0 0 PART I, LINE 4A APRIL KOPAS - $98,418 FORM 990, PART VI, SECTION B, LINE 11B EXECUTIVE MANAGEMENT AND EVERY VOTING BOARD MEMBER RECEIVES A COPY OF THE DRAFT 990 ONE WEEK PRIOR TO THE EXPECTED FILING DATE WITH A REQUEST TO PROVIDE COMMENTS TO THE PREPARER PRIOR TO THE FILING DATE. FORM 990, PART VI, SECTION B, LINE 12C WESTMORELAND CULTURAL TRUST ANNUALLY REQUIRES ITS BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES TO FILL OUT A CONFLICTS OF INTEREST FORM. DURING BOARD MEETINGS, IF AN INTERESTED PARTY HAS A CONFLICT, HE OR SHE RECUSES THEMSELVES FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES AND VOTES ON ALL THE EMPLOYEE SALARIES. THE BOARD OF DIRECTORS EVALUATES THE CEO OF THE ORGANIZATION. THE CEO EVALUATES THE CONTROLLER AND OTHER EMPLOYEES OF THE ORGANIZATION, PRIOR TO RECOMMENDING SALARY INCREASES TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE CORPORATE OFFICE UPON REQUEST. FORM 990 IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: NET ASSETS RELEASED FROM RESTRICTIONS -78,487. FORM 990 LINE 2C EXECUTIVE MANAGEMENT AND THE BOARD OF DIRECTORS REVIEW THE FINANCIAL STATEMENTS WITH THE AUDITORS AND DISCUSS ANY CHANGES IN COMPARISON TO INTERIM YEAR END FINANCIAL REPORTS. THE AUDIT REPORT IS REVIEWED BY AND ACCEPTED BY THE BOARD OF DIRECTORS.