2024-11-15T15:18:11-06:00 2023-12-31 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2023-01-01 232438439 CELTIC FEST INC DBA CELTIC CULTURAL ALLIANCE CELT 6108689599 902 4TH AVENUE 2 BETHLEHEM PA 18018 JAYNE ANN RECKER EXECUTIVE DIRECTOR 6108689599 2024-11-13 1 0 MELISSA A GRUBE CPA P00102173 6104357489 2024-11-04 2023 2024-10-15 13:58:12Z CELTIC CULTURAL ALLIANCE JAYNE ANN RECKER 902 4TH AVENUE SUITE 2 BETHLEHEM PA 18018 580282 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 13 13 2 362 0 0 219257 172317 2382 2945 54 171 604125 352718 825818 528151 0 0 0 0 99008 112694 0 0 58534 733932 612104 832940 724798 -7122 -196647 368921 170933 73116 71775 295805 99158 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 588594 10823 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. 588594 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 13 13 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 BOARD MEMBER 5.00 X 0 0 0 SARAH HESENER PRESIDENT 5.00 X X 0 0 0 MEGHAN BURKE BOARD MEMBER 5.00 X 0 0 0 JENNIFER CROSBY VICE PRESIDENT - ADMIN 5.00 X X 0 0 0 JOSHUA KOLLAR TREASURER 5.00 X X 0 0 0 LANE RUNDLE BOARD MEMBER 5.00 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 SECRETARY 5.00 X X 0 0 0 ANDREW DINKELACKER BOARD MEMBER 5.00 X 0 0 0 NATASHA HONG BOARD MEMBER 5.00 X 0 0 0 ALEXIS JOHNSON-SZIY BOARD MEMBER 5.00 X 0 0 0 BETH RITTER-GUTH 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 23856 40000 108461 172317 CONTEST ENTRY FEES 900099 2945 2945 2945 171 171 14097 5043 9054 9054 382874 47088 335786 335786 MISCELLANEOUS 900099 7878 7878 7878 528151 10823 0 345011 X 70000 21000 14000 35000 33425 13790 2398 17237 9269 3112 1484 4673 10777 10777 13897 13897 2794 2794 31853 31853 4401 4311 90 147 20 127 462 462 34332 34332 FOOD CONTRACTS 139141 139141 EQUIPMENT AND SPACE R&M 100656 97564 3092 CONTRACTED SERVICES 75273 75273 PERFORMERS 53650 53650 144721 132504 10593 1624 724798 588594 77670 58534 128095 273171 5219 2000 0 3087 1525 7796 11572 28397 1242 20797 19182 1335 1615 53135 21665 368921 170933 3904 23663 69212 48112 73116 71775 X 293805 89158 2000 10000 295805 99158 368921 170933 -196647 0 X X 0 1 X 1 0 X 155210 35978 384954 219257 162317 957716 155210 35978 384954 219257 162317 957716 70356 887360 69 28 22 54 171 344 958060 10063 0.92620 0.89720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20797 19182 1615 1615 SECURITY DEPOSIT 5000 RIGHT-OF-USE ASSETS 16665 21665 DEPOSITS PAYABLE 19700 DEFERRED REVENUE 50 OPERATING LEASE LIABILITY 17621 UNEARNED GIFT CARDS 10741 48112 X 687773 159622 159622 528151 0 528151 884420 159622 159622 724798 0 724798 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 2023. 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 36,668. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,668. SERVICE CHARGES: PROGRAM SERVICE EXPENSES 11,928. MANAGEMENT AND GENERAL EXPENSES 3,133. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,061. SPONSOR RECEPTION: PROGRAM SERVICE EXPENSES 10,906. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,906. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 4,909. MANAGEMENT AND GENERAL EXPENSES 3,051. FUNDRAISING EXPENSES 1,624. TOTAL EXPENSES 9,584. UTILITIES: PROGRAM SERVICE EXPENSES 9,118. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,118. SUPPLIES: PROGRAM SERVICE EXPENSES 6,689. MANAGEMENT AND GENERAL EXPENSES 1,556. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,245. COMPETITION FEES: PROGRAM SERVICE EXPENSES 5,353. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,353. VOLUNTEERS: PROGRAM SERVICE EXPENSES 3,504. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,504. LICENSES: PROGRAM SERVICE EXPENSES 2,949. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,949. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 1,979. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,979. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,249. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,249. POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 54. MANAGEMENT AND GENERAL EXPENSES 985. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,039. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 499. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 499. ACCOMODATIONS: PROGRAM SERVICE EXPENSES 347. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 347. PRINTING AND PUBLICATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 98. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 98. PARKING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.