2023-11-15T10:04:14-06:00 2022-12-31 943108253 NOVOGRADAC & COMPANY LLP 3025 NORTH WOOSTER AVE DOVER OH 44622 990 2022-01-01 820774057 NATIONAL COMEDY CENTER OPERATOR INC NATI 7164840800 PO BOX 69 2 W 2ND STREET JAMESTOWN NY 14701 TOM BENSON PRESIDENT 7164840800 2023-11-15 1 TOM BENSON 999009999 0 DAVID CONWAY P00839993 3303655400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z TOM BENSON PO BOX 69 2 W 2ND STREET JAMESTOWN NY 14701 5363881 0 X COMEDYCENTER.ORG X 2017 NY THE MISSION OF THE NATIONAL COMEDY CENTER IS TO PROVIDE EDUCATION ON THE COMEDIC ARTS IN THE FORM OF COMMENTARY AND CONTEXTUALIZATION OF ITS BODIES OF WORK, TELLING THE VITAL STORY OF COMEDY IN AMERICA ACROSS ALL ERAS AND GENRES OF THE ART FORM. AS A NON-PROFIT CULTURAL INSTITUTION, THE MUSEUM CELEBRATES COMEDY'S GREAT MINDS AND UNIQUE VOICES, WHILE PROVIDING AN EXAMINATION OF THE TIME-HONED CREATIVE PROCESSES THAT HAVE ELEVATED COMEDY TO AN ART. 9 9 52 200 0 0 1998759 4228364 873542 959693 0 0 53804 -40574 2926105 5147483 0 0 0 0 1113071 1649753 0 0 417112 3262658 4073244 4375729 5722997 -1449624 -575514 24581570 23972241 23046453 23012639 1535117 959602 X THE MISSION OF THE NATIONAL COMEDY CENTER IS TO PROVIDE EDUCATION ON THE COMEDIC ARTS IN THE FORM OF COMMENTARY AND CONTEXTUALIZATION OF ITS BODIES OF WORK, TELLING THE VITAL STORY OF COMEDY IN AMERICA ACROSS ALL ERAS AND GENRES OF THE ART FORM. AS A NON-PROFIT CULTURAL INSTITUTION, THE MUSEUM CELEBRATES COMEDY'S GREAT MINDS AND UNIQUE VOICES, WHILE PROVIDING AN EXAMINATION OF THE TIME-HONED CREATIVE PROCESSES THAT HAVE ELEVATED COMEDY TO AN ART. 0 0 3739075 4228364 TO FACILITATE AND DEVELOP THE NATIONAL COMEDY CENTER. 43634 174448 GIFT SHOP 117014 884636 COMEDY SHOWS 3899723 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 52 0 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 1 1 1 1 1 0 0 0 NY X ROCHELLE MOLE 7164840800 PO BOX 69 2 W 2ND STREET JAMESTOWN NY 14701 GEORGE PANEBIANCO MEMBER 5.00 X 0 0 0 LOUIS DEPPAS MEMBER 5.00 X 0 0 0 MIKE LATONE TREASURER 5.00 X X 0 0 0 CINDY ARONSON SECRETARY 5.00 X X 0 0 0 JEROME LEE YAW MEMBER 5.00 X 0 0 0 HOLLY SULLIVAN VICE PRESIDENT 5.00 X X 0 0 0 JON ALBRO MEMBER 5.00 X 0 0 0 TOM BENSON PRESIDENT 5.00 X X 0 0 0 JOURNEY GUNDERSON EXECUTIVE DIRECTOR 32.00 8.00 X 0 174828 22026 0 174828 22026 0 0 1 0 MUSKOKA FILMS 1520 N HAYWORTH AVE SUITE 9 LOS ANGELES CA 90046 751337 ADIRONDACK STUDIOS 439 COUNTY ROUTE 45 SUITE 1 ARGYLE NY 12809 286584 ELECTROSONIC DEPT CH 19029 PALATINE IL 60055 286348 NATHANIEL MARSHALL 10130 GISH AVE TUJUNGA CA 91042 125576 4 81453 4128361 18550 4228364 ADMISSIONS AND TOURS 713990 884636 884636 FESTIVAL PROGRAMMING 713990 75057 75057 959693 174448 216398 -41950 -41950 MISCELLANEOUS 713990 1376 1376 1376 5147483 919119 0 0 139862 139862 1316287 128316 1017000 170971 23368 5375 15189 2804 60865 13999 39562 7304 109371 25155 71091 13125 90438 81394 9044 156045 140441 15604 707142 707142 7761 6985 776 77633 69870 7763 821794 574910 23976 222908 69048 62143 6905 269216 242295 26921 1601364 1441228 160136 110387 99348 11039 GROUP AND VENUE EXPENSE 47267 47267 COMEDY EVENT EXPENSE 37246 37246 ADMISSIONS EXPENSE 35929 35929 KAROAKE BAR EXPENSE 31837 31837 10137 8981 1156 5722997 3899723 1406162 417112 721260 162540 461675 317640 23527 8149 106433 136240 12627 24532 29734065 6600878 23058548 23133187 197500 189953 24581570 23972241 479933 412530 22438726 22472315 127794 127794 23046453 23012639 X 1535117 959602 1535117 959602 24581570 23972241 -575514 0 X 0 1 X 1 0 X 6996236 1489170 1713306 1998759 4228364 16425835 535552 1161649 413216 1046244 1134141 4290802 7531788 2650819 2126522 3045003 5362505 20716637 6872481 1086368 821757 1079534 2956515 12816655 0 6872481 1086368 821757 1079534 2956515 12816655 7899982 351 783 5783 105678 1376 113971 7532139 2651602 2132305 3150681 5363881 20830608 0.37920 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 18199402 2062550 16136852 11534663 4538328 6996335 23133187 X 5147483 0 5147483 0 5147483 5722997 0 5722997 0 5722997 PART III, LINE 1A: PURCHASES FOR COLLECTIONS ARE RECORDED AS EXPENDITURES FOR THE ACQUISITION OF MEMORABILIA IN THE STATEMENT OF ACTIVITIES IN THE YEAR IN WHICH THE MEMORABILIA ACQUIRED. COLLECTIONS ARE OPEN TO THE PUBLIC, KEPT IN A MANNER WHICH PROTECTS THE COLLECTION AND IF THE COLLECTIONS ARE SOLD, IF ALLOWABLE BY THE DONOR AGREEMENT, THE ORGANIZATION WILL REINVEST THE PROCEEDS INTO OTHER COLLECTIONS. IN KEEPING WITH STANDARD MUSEUM PRACTICE, THE COLLECTIONS, WHICH WERE ACQUIRED VIA PURCHASES AND CONTRIBUTIONS, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PART X, LINE 2: NCCO IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND FROM NEW YORK INCOME STATE INCOME TAXES. THE PREPARATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRES THE ORGANIZATION TO REPORT INFORMATION REGARDING ITS EXPOSURE TO VARIOUS TAX POSITIONS TAKEN BY THE ORGANIZATION. THE ORGANIZATION HAS DETERMINED WHETHER ANY TAX POSITIONS HAVE MET THE RECOGNITION THRESHOLD AND HAS MEASURED THE ORGANIZATION'S EXPOSURE TO THOSE TAX POSITIONS. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS ADEQUATELY ADDRESSED ALL RELEVANT TAX POSITIONS AND THAT THERE ARE NO UNRECORDED TAX LIABILITIES. FEDERAL AND STATE TAX AUTHORITIES GENERALLY HAVE THE RIGHT TO EXAMINE AND AUDIT THE PREVIOUS THREE YEARS OF TAX RETURNS FILED. ANY INTEREST OR PENALTIES ASSESSED TO THE ORGANIZATION ARE RECORDED IN OPERATING EXPENSES. NO INTEREST OR PENALTIES FROM FEDERAL OR STATE TAX AUTHORITIES WERE RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. 0 0 0 0 0 0 0 0 0 JOURNEY GUNDERSON EXECUTIVE DIRECTOR 0 174828 0 0 0 0 0 22026 0 0 0 196854 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS BY THE CERTIFIED PUBLIC ACCOUNTANT(S) THAT PREPARED THE FORM. THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND FORMALLY APPROVED PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED BY THE BOARD OF DIRECTORS ON A REGULAR BASIS. WHEN A CONFLICT OF INTEREST IS IDENTIFIED, A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. IN ADDITION, A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 IS POSTED ON GUIDESTAR FOR PUBLIC TO VIEW FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE NOT FOR PUBLIC VIEWING NATIONAL COMEDY CENTER INC PO BOX 69 2 W 2ND STREET JAMESTOWN NY 14710 412030241 TO FACILITATE AND DEVELOP THE NATIONAL COMEDY CENTER NY 501(3)(C) 10 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 NATIONAL COMEDY CENTER INC C 2956515 CASH NATIONAL COMEDY CENTER INC O 1456150 CASH