2025-03-18T09:09:53-05:00 2024-12-31 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2024-01-01 232438439 CELTIC FEST INC DBA CELTIC CULTURAL ALLIANCE CELT 6108689599 902 4TH AVENUE 2 BETHLEHEM PA 18018 JAYNE ANN RECKER EXECUTIVE DIRECTOR 6108689599 2025-02-28 1 0 MELISSA A GRUBE CPA P00102173 6104357489 2025-02-28 2024 2025-03-06 01:10:19Z CELTIC CULTURAL ALLIANCE JAYNE ANN RECKER 902 4TH AVENUE SUITE 2 BETHLEHEM PA 18018 970534 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 10 10 2 435 0 0 172317 323175 2945 3905 171 51 352718 551141 528151 878272 0 0 0 0 112694 109524 0 0 48315 612104 721004 724798 830528 -196647 47744 170933 347330 71775 200428 99158 146902 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 665890 10334 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. 665890 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 1 0 0 0 0 0 0 0 0 1 41 0 1 2 1 0 0 0 0 0 0 0 0 0 0 X 10 10 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 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 JAYNE ANN M RECKER EXECUTIVE DIRECTOR 40.00 X 70000 0 0 70000 0 0 0 0 0 0 0 28318 147627 147230 323175 CONTEST ENTRY FEES 900099 3905 3905 3905 51 51 636974 92262 544712 544712 MISCELLANEOUS 900099 6429 6429 6429 878272 10334 0 544763 X 70000 21000 14000 35000 30437 17999 3131 9307 9087 3529 1550 4008 525 525 11900 11900 14859 14859 4062 4062 38374 38374 4963 4963 549 549 35516 3099 32417 FOOD CONTRACTS 229190 229190 EQUIPMENT AND SPACE R&M 95611 94723 888 CONTRACTED SERVICES 79417 79417 PERFORMERS 57700 57700 148338 139411 8927 830528 665890 116323 48315 128095 130368 5219 5259 18831 1525 1983 11572 9890 1242 32457 20797 19731 1615 1066 21665 147476 170933 347330 23663 19107 48112 181321 71775 200428 X 89158 128071 10000 18831 99158 146902 170933 347330 47744 0 X X 0 1 X 1 0 X 35978 384954 219257 162317 304344 1106850 35978 384954 219257 162317 304344 1106850 42280 1064570 28 22 54 171 51 326 1107176 10560 0.96150 0.92620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20797 19731 1066 1066 SECURITY DEPOSIT 5000 RIGHT-OF-USE ASSETS 142476 147476 DEPOSITS PAYABLE 21050 DEFERRED REVENUE 50 OPERATING LEASE LIABILITY 146723 UNEARNED GIFT CARDS 13498 181321 X 1056533 178261 178261 878272 0 878272 1008789 178261 178261 830528 0 830528 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 2022. X SOUND AND LIGHTING 1 48000 FAIR MARKET VALUE X PERFORMER ACCOMODATIONS AND VIP CATERING 10 31870 FAIR MARKET VALUE X VIP DINNER 1 26242 FAIR MARKET VALUE X ADVERTISING 2 12950 FAIR MARKET VALUE X COPIER RENTAL 1 12600 FAIR MARKET VALUE X WEBSITE AND GRAPHIC DESIGN 1 10000 FAIR MARKET VALUE X MISCELLANEOUS 1 9000 FAIR MARKET VALUE X VARIOUS EQUIPMENT RENTAL 2 8072 FAIR MARKET VALUE X LANDSCAPING 1 6800 FAIR MARKET VALUE X VOLUNTEER SHIRTS, MEMBER PINS AND SOUVENIRS 1 5227 FAIR MARKET VALUE X FIRST AID SERVICES 1 5000 FAIR MARKET VALUE X PHOTOGRAPHY 1 1500 FAIR MARKET VALUE X PROFESSIONAL FEES 1 1000 FAIR MARKET VALUE 0 0 0 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 39,100. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,100. PRIZES: PROGRAM SERVICE EXPENSES 35,771. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,771. SERVICE CHARGES: PROGRAM SERVICE EXPENSES 18,698. MANAGEMENT AND GENERAL EXPENSES 2,167. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,865. SUPPLIES: PROGRAM SERVICE EXPENSES 8,915. MANAGEMENT AND GENERAL EXPENSES 687. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,602. SPONSOR RECEPTION: PROGRAM SERVICE EXPENSES 9,458. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,458. COMPETITION FEES: PROGRAM SERVICE EXPENSES 6,902. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,902. UTILITIES: PROGRAM SERVICE EXPENSES 6,523. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,523. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 2,990. MANAGEMENT AND GENERAL EXPENSES 3,198. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,188. LICENSES: PROGRAM SERVICE EXPENSES 4,542. MANAGEMENT AND GENERAL EXPENSES 25. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,567. VOLUNTEERS: PROGRAM SERVICE EXPENSES 3,141. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,141. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 2,743. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,743. POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 31. MANAGEMENT AND GENERAL EXPENSES 1,180. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,211. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 921. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 921. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 666. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 666. ACCOMODATIONS: PROGRAM SERVICE EXPENSES 592. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 592. PRINTING AND PUBLICATIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 75. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 75. PARKING: PROGRAM SERVICE EXPENSES 5. MANAGEMENT AND GENERAL EXPENSES 8. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.