2025-07-14T10:10:26-04:00 2024-08-31 251876313 ROY & ASSOCIATES PC 433 FRYE FARM RD STE 7 GREENSBURG PA 156017920 990 2023-09-01 251289972 LAUREL ARTS INC LAUR 8144432433 PO BOX 414 SOMERSET PA 15501 LAURA BOWERS DIRECTOR 8144432433 2025-07-14 true true NEIL J ICKES P01204522 7248343900 2025-07-14 2023 2025-03-06 01:10:19Z LAURA BOWERS 450 W CHURCH ST SOMERSET PA 15501 437861 false X WWW.LAURELARTS.ORG X 1975 PA ARTS & CULTURAL EDUCATION 12 12 24 32 0 97938 117524 267572 281888 2451 16 106205 24382 474166 423810 0 0 258732 306557 0 47598 248852 250573 507584 557130 -33418 -133320 544673 451583 259899 300129 284774 151454 X ARTS & CULTURAL EDUCATION. false false 212297 177263 LAUREL ARTS DANCE - STUDENTS FROM KINDERGARTEN TO 12TH GRADE ENROLL IN A 9- MONTH CLASS OF BALLET, TAP, JAZZ, POINTE OR PERFORMANCE. THERE WERE 129 STUDENTS WITH A YEAR-END RECITAL ATTENDED BY 904 INDIVIDUALS. 82921 47896 STUDIO KIDS PRESCHOOL - PROVIDE A PRESCHOOL PROGRAM WITH A UNIQUE ACADEMIC AND ARTS FOCUSED CURRICULUM. THE APPROACH CALLS FOR THE INTEGRATION OF THE ARTS AS A TOOL FOR COGNITIVE LINGUISTIC AND SOCIAL DEVELOPMENT. THE PROGRAM WAS ATTENDED BY 32 STUDENTS. 45170 33301 CLASSES AND SUMMER CAMPS IN THE ARTS. OFFER VARIOUS CLASSES IN THE ARTS AND HEALTH WELLNESS. THE VARIOUS PROGRAMS HAVE PROVIDED SERVICES TO 842 STUDENTS AND INDIVIDUALS. 51697 23428 OTHER EVENTS - LAUREL ARTS PROVIDES VARIOUS ART RELATED ACTIVITIES FOR THE COMMUNITY DURING THE YEAR. THESE EVENTS INCLUDED MUSIC ON THE LAWN PERFORMANCES, UPTOWN MURAL, MUSIC PERFORMANCES, AND THE IMAGINATION GARDEN AT LAUREL ARTS. LAUREL ARTS MAINTAINS A YEAR AROUND GALLERY WHICH IS OPEN TO THE PUBLIC AND SHOWCASES STUDENT, LOCAL AND NON-LOCAL ARTISTS. LAUREL ARTS PROVIDES INFORMATION TO MEMBERS ON THE ARTS; IN CONJUNCTION WITH LOCAL SCHOOLS PROVIDE ART RELATED CLASSES; MAINTAIN A PERMANENT ART COLLECTION. 51697 23428 392085 true true false false false false false true false false true false false false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 12 0 true 24 true false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true false false PA X BOOKKEEPER 8144432433 214 S HARRISON AVE SOMERSET PA 15501 X ERIN MAYAK PRESIDENT 2.00 X X 0 0 0 CINDY BREEN VICE PRESIDE 2.00 X X 0 0 0 ROBIN HENLEY TREASURER 2.00 X X 0 0 0 BECCA FROLA-BISS SECRETARY 2.00 X X 0 0 0 MIKE BEECH DIRECTOR 1.00 X 0 0 0 LAURA BOWERS DIRECTOR 1.00 X 0 0 0 SHARON CLAPPER DIRECTOR 1.00 X 0 0 0 ALLISON FINUI DIRECTOR 1.00 X 0 0 0 JEFF JOHNSON DIRECTOR 1.00 X 0 0 0 MIKE MITCHELL DIRECTOR 1.00 X 0 0 0 FRED ROSEMEYER DIRECTOR 1.00 X 0 0 0 BROOKE MISHLER DIRECTOR 1.00 X 0 0 0 false false false 7770 100 109654 117524 LAUREL ARTS DANCE 711120 177263 177263 STUDIO KIDS PRESCHOOL 611600 47896 47896 CLASSES 900099 33301 33301 GALLERY 900099 13852 13852 OTHER EVENTS 900099 9576 9576 281888 16 16 100 100 100 100 21049 9789 11260 11260 7279 4262 3017 3017 ADVERTISING REVENUE 900099 7350 7350 REIMBURSEMENT 900099 2655 2655 10005 423810 284559 21727 277813 164562 79276 33975 28744 10143 13021 5580 8374 4960 2390 1024 1873 1159 500 214 11137 8814 1837 486 48794 40667 6965 1162 152 90 43 19 9682 8256 1426 28990 25419 2500 1071 24610 14577 7023 3010 COSTUMES - DANCE 45399 45399 ARTISTS & PERFORMERS 31727 31727 SUPPLIES 11793 11509 199 85 REPAIRS & MAINTENANCE 8242 6542 1190 510 19800 18261 1077 462 557130 392085 117447 47598 21726 44153 54184 3927 112 622 8202 772 1147666 745557 426592 402109 33857 544673 451583 54926 74749 13610 21811 150202 142096 41161 49161 12312 259899 300129 X 192397 57296 92377 94158 284774 151454 544673 451583 -133320 X true X false false X 109609 272957 176231 97938 117524 774259 166605 148863 270408 267572 284559 1138007 12449 26733 26154 26591 35678 127605 288663 448553 472793 392101 437761 2039871 2039871 28638 15418 274 2951 100 47381 28638 15418 274 2951 100 47381 10400 11177 15659 89988 127224 327701 475148 488726 485040 437861 2214476 0.92120 0.90270 0.02000 0.03000 X PART III, LINE 12 ADVERTISING REVENUE 27,073 REIMBURSEMENT 6,183 SBA - EIDL 10,000 EMPLOYEE RETENTION CREDIT 83,968 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 18180 18180 870605 548503 322102 61365 60595 770 197516 136459 61057 402109 PAYROLL TAXES PAYABLE 12270 SALES TAX PAYABLE 42 12312 SCHEDULE D, PAGE 1, PART III, LINE 1A PERIODICALLY DONATIONS OF ART ARE MADE TO THE ORGANIZATION. THE ORGANIZATION'S POLICY IS NOT TO RECORD DONATED ART OBJECTS DUE TO THE COMPLEXITY INVOLVED WITH APPRAISALS, THEREFORE, THESE ITEMS HAVE NOT BEEN INCLUDED AS ASSETS OF THE ORGANIZATION. EACH ITEM IS PRESERVED AND CARED FOR, AND THE ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. SCHEDULE D, PAGE 2, PART III, LINE 4 THE ORGANIZATION RECEIVES ART OBJECTS THAT ARE DISPLAYED IN ITS GALLERY, AS WELL AS, PRESERVED FOR FUTURE PUBLIC DISPLAY. GOLF 18700 18700 904 3136 2446 2553 18700 18700 904 3136 2446 2553 9039 9661 FORM 990, PAGE 2, PART III, LINE 4D OTHER EVENTS - LAUREL ARTS PROVIDES VARIOUS ART RELATED ACTIVITIES FOR THE COMMUNITY DURING THE YEAR. THESE EVENTS INCLUDED MUSIC ON THE LAWN PERFORMANCES, UPTOWN MURAL, MUSIC PERFORMANCES, AND THE IMAGINATION GARDEN AT LAUREL ARTS. LAUREL ARTS MAINTAINS A YEAR AROUND GALLERY WHICH IS OPEN TO THE PUBLIC AND SHOWCASES STUDENT, LOCAL AND NON-LOCAL ARTISTS. LAUREL ARTS PROVIDES INFORMATION TO MEMBERS ON THE ARTS; IN CONJUNCTION WITH LOCAL SCHOOLS PROVIDE ART RELATED CLASSES; MAINTAIN A PERMANENT ART COLLECTION. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 UPON COMPLETION IS REVIEWED BY THE PRESIDENT OF THE BOARD. A COPY OF THE FORM IS MADE AVAILABLE TO BOARD MEMBERS FOR THEIR REVIEW. THE PRESIDENT SIGNS THE E-FILE AUTHORIZATION FORM PRIOR TO THE RETURN BEING E- FILED. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBERS OF COMMITTEES WITH B OARD DELEGATED POWERS MUST SIGN A STATEMENT, STATING THAT THEY 1) RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; 2) HAVE READ & UNDERSTAND THE POLICY; 3) AGREES TO COMPLY WITH THE POLICY; AND 4) UNDERSTANDS THAT THE O RGANIZATION IS A CHARITABLE ORGANIZATION & TO MAINTAIN ITS FEDERAL TAX- EXEMPT STATUS MUST ENGAGE IN ACTIVITIES WHICH ACCOMPLISH ITS TAX-EXEMPT PURPOSE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD PERIODICALLY REVIEWS ACTIVITIES THAT COULD JEOPARDIZE ITS TAX- EXEMPT STATUS. AT A MINIMUM, REVIEWS INCLUDE 1) COMPENSATION ARRANGEMENTS & BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING; AND 2) ARRANGEMENTS BETWEEN THE ORGANIZATION AND PARTIES OF INTEREST CONFORM TO WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT AND PAYMENT FOR GOODS & SERVICES FOR SIMILARLY QUALIFIED PERSONS, FURTHER THE ORGANIZATION'S CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. ALL DELIBERATIONS AND DECISIONS HAVE COMTEMPORANEOUS WRITTEN DOCUMENTATION. FORM 990, PAGE 6, PART VI, LINE 19 ALL DOCUMENTS THAT ARE REQUIRED TO BE AVAILABLE FOR PUBLIC INSPECTION ARE MAINTAINED AT THE ORGANIZATION'S MAIN OFFICE. UPON REQUEST, THE DOCUMENTS ARE MADE AVAILABLE.