2024-05-07T08:15:45-05:00 2023-06-30 131655065 LUTZ AND CARR CPAS LLP 551 FIFTH AVENUE SUITE 400 NEW YORK NY 10176 990 2022-07-01 460776852 POWERHOUSE ARTS INC POWE 7185221400 322 3RD AVENUE BROOKLYN NY 11215 ERIC SHINER PRESIDENT 7185221400 2024-05-03 1 ERIC SHINER 999009999 0 FREDERICK MARTENS P00298107 2126972299 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ERIC SHINER 322 3RD AVENUE BROOKLYN NY 11215 3173205 0 X WWW.POWERHOUSEARTS.ORG X 2012 DE POWERHOUSE IS A NOT-FOR-PROFIT ORGANIZATION COMMITTED TO CREATIVE EXPRESSION. HOUSED IN A PURPOSE-BUILT FACILITY IN BROOKLYN, THE ORGANIZATION HOSTS AN EXTENDED NETWORK OF ART AND FABRICATION PROFESSIONALS AND EDUCATORS WHO WORK TOGETHER TO CO-CREATE AND SHARE ARTISTIC PRACTICES VITAL TO THE WELLBEING OF ARTISTS AND THE COMMUNITIES TO WHICH THEY BELONG. 8 7 57 9 0 0 1845427 355350 1113886 1019141 1396541 1734353 6000000 64361 10355854 3173205 675 10000 0 0 3042350 4199701 0 0 492750 2370031 11546859 5413056 15756560 4942798 -12583355 191125133 330308153 6795851 158562678 184329282 171745475 X POWERHOUSE IS A NOT-FOR-PROFIT ORGANIZATION COMMITTED TO CREATIVE EXPRESSION. HOUSED IN A PURPOSE-BUILT FACILITY IN BROOKLYN, THE ORGANIZATION HOSTS AN EXTENDED NETWORK OF ART AND FABRICATION PROFESSIONALS AND EDUCATORS WHO WORK TOGETHER TO CO-CREATE AND SHARE ARTISTIC PRACTICES VITAL TO THE WELLBEING OF ARTISTS AND THE COMMUNITIES TO WHICH THEY BELONG. 0 0 10269929 899071 FABRICATION PROGRAMPOWERHOUSE ARTS WORKS COLLABORATIVELY WITH ARTISTS ON PROJECTS AT ALL STAGES - FROM CONCEPT DEVELOPMENT TO PROJECT EXECUTION TO INSTALLATION. POWERHOUSE SPECIALIZES IN CERAMIC, PRINT, AND PUBLIC ART. 315591 10000 COMMUNITY, ENGAGEMENT AND PARTNERSHIPSPOWERHOUSE ARTS WILL BECOME A MEANINGFUL HOME TO AN EXTENDED NETWORK OF ART AND FABRICATION PROFESSIONALS AND EDUCATORS WHO WORK TOGETHER TO CO-CREATE AND SHARE ARTISTIC PRACTICES. THE PROGRAM TEAM WILL BUILD THESE RELATIONSHIPS WITH EDUCATIONAL AND PUBLIC PROGRAMMING. 336538 55039 CERAMIC MEMBER STUDIO PROGRAMPOWERHOUSE ARTS CONTINUED TO ADVANCE PLANNING AND DEVELOPMENT OF AN INDEPENDENT PRODUCTION PROGRAM AS THE CERAMIC MEMBER PROGRAM. MEMBERSHIP TO THE CERAMIC MEMBER STUDIO PROVIDES FLEXIBLE ACCESS TO MEMBERS-ONLY WORKSHOP FACILITIES TO THOSE WHO HAVE DEMONSTRATED THE ABILITY TO WORK INDEPENDENTLY AND SAFELY. THE PROGRAM WILL INCLUDE ONGOING EDUCATION WORKSHOPS AND AN ARTIST IN RESIDENCE. 183221 65031 EVENT RENTAL PROGRAMPOWERHOUSE ARTS LAUNCHED A PRIVATE EVENT RENTAL PROGRAM IN FY23, OFFERING BOTH STANDARD AND SUBSIDIZED RENTAL RATES TO THE EVENTS COMMUNITY TO SUPPORT A VARIETY OF ACTIVITIES AND ACTIVATIONS. THIS PROGRAM DIRECTLY SUPPORTS THE CREATIVE MISSION OF THE ORGANIZATION, AND ALLOWS PERFORMANCES, EXHIBITIONS, GALAS, BANQUETS, PHOTO AND VIDEO SHOOTS, AND MORE TO TAKE PLACE IN A VARIETY OF UNIQUE SPACES THROUGHOUT THE BUILDING. 183221 65031 11105279 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 25 0 1 57 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 0 0 NY X THE ORGANIZATION 7185221400 322 3RD AVENUE BROOKLYN NY 11215 ERIC SHINER PRESIDENT (AS OF DEC 2022) 40.00 X X 93333 0 0 LAURA HANNA FORMER CHAIR., PRESIDENT, TREASURER 30.00 X X 0 0 0 JOANN LUEHRING SECRETARY 7.00 X X 0 0 0 ELIZABETH LEWIS BUCKLEY BOARD MEMBER 1.00 X 0 0 0 LATOYA RUBY FRAZIER BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER HO BOARD MEMBER 1.00 X 0 0 0 MICHAEL HURST BOARD MEMBER 1.00 X 0 0 0 TRAVIS RYAN BOARD MEMBER 1.00 X 0 0 0 DREAD SCOTT BOARD MEMBER 1.00 X 0 0 0 STEVEN M BATTAGLIA SR. VICE PRESIDENT 40.00 X 214087 0 4924 ANIKA E SELHORST FORMER INTERIM CO-EXECUTIVE DIR. 40.00 X 208169 0 30940 SHAYNA JEFFERS FINANCE DIRECTOR 40.00 X 129281 0 3192 LUTHER DAVIS PRINT SHOP DIRECTOR 40.00 X 103185 0 4133 ARTURO DOMANTAY PUBLIC ART DIRECTOR 40.00 X 114131 0 1726 PHOENIX LINDSEY-HALL OPERATIONS DIRECTOR 40.00 X 109861 0 11456 MITCHELL ROTH FACILITIES DIRECTOR 40.00 X 162001 0 34895 KATIE DIXON FORMER CEO (TO JUNE 2021) 0.00 X 137227 0 2273 1271275 0 93539 8 1 1 0 CUSTOM PROTECTIVE SERVICES OF NY LLC 335 LEXINGTON AVENUE SUITE 501 NY NY 10017 SECURITY SERVICES 533383 PLATT BYARD DOVELL WHITE ARCHITECTS 49 WEST 37TH STREET NEW YORK NY 10018 CONSULTING SERVICES 151231 UNGERBOECK SYSTEMS INTERNATIONAL PO BOX 78429 ST LOUIS MO 63178 SOFTWARE SERVICES 106891 3 355350 355350 PROGRAM REVENUE, NET 323100 1019141 1019141 1019141 1734353 1734353 MISCELLANEOUS INCOME 900099 64361 64361 64361 3173205 1019141 0 1798714 10000 10000 671330 169146 367353 134831 2795408 1754467 979952 60989 413569 243494 148220 21855 319394 178378 123099 17917 225682 34969 190642 71 28730 28730 6085 6085 957320 487272 403052 66996 1382840 667486 653980 61374 2540041 1296463 1124739 118839 4492 2293 1989 210 6195037 6155844 39193 206632 105467 91497 9668 15756560 11105279 4158531 492750 311656 868430 10744859 14232161 157261 299816 232560 723484 9620916 963659 8608609 8657257 171070188 305527005 191125133 330308153 614588 572216 195593 6181263 5831263 20000000 0 131963606 6795851 158562678 X 183861328 171745475 467954 0 184329282 171745475 191125133 330308153 -12583355 -452 0 X 0 1 X 1 0 X 1200000 410000 350000 1845427 355350 4160777 1200000 410000 350000 1845427 355350 4160777 2375658 1785119 2310540 2878751 771784 1396541 1734353 9091969 400000 64361 464361 13717107 11175412 0.13010 X 0.88790 0.04360 POWERHOUSE ATS, INC. ("PHA") QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION BECAUSE IT MEETS THE 10% FACTS AND CIRCUMSTANCES TEST SET FORTH IN 1.170A-9(E)(3) OF THE TREASURY REGULATIONS. AN ORGANIZATION THAT FAILS TO MEET THE 33 1/3% PUBLIC SUPPORT TEST IS PUBLICLY SUPPORTED IF: (1) IT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM CONTRIBUTIONS MADE DIRECTLY OR INDIRECTLY BY THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES; (2) IT IS ORGANIZED AND OPERATED SO AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS; AND (3) IT IS IN THE NATURE OF A PUBLICLY SUPPORTED ORGANIZATION, TAKING INTO CONSIDERATION CERTAIN FACTS AND CIRCUMSTANCES. AMONG THE FACTORS TO BECONSIDERED ARE WHETHER THE ORGANIZATION HAS A GOVERNING BODY THAT IS REPRESENTATIVE OF THE BROAD INTERESTS OF THE PUBLIC, THE PERCENTAGE OF THE ORGANIZATION'S PUBLIC SUPPORT ABOVE THE 10% THRESHOLD, THE SOURCES OF THEORGANIZATION'S SUPPORT,AND THE AVAILABILITY OF THE ORGANIZATION'S FACILITIES OR SERVICES TO THE GENERAL PUBLIC.1. SUBSTANTIAL SUPPORT FROM THE GENERAL PUBLIC. AN ORGANIZATION IS TREATED AS NORMALLY RECEIVING A SUBSTANTIAL AMOUNT OF GOVERNMENTAL OR PUBLIC SUPPORT IF THE TOTAL AMOUNT OF GOVERNMENTAL AND PUBLIC SUPPORT NORMALLY RECEIVED EQUALS AT LEAST 10% OF THE TOTAL SUPPORT NORMALLY RECEIVED BY THE ORGANIZATION. FOR THE FIVE-YEAR PERIOD FROM FISCAL YEAR 2019 THROUGH FISCAL YEAR 2023, PHA RECEIVED MORE THAN 10% OF ITS TOTAL SUPPORT FROM CONTRIBUTIONS MADE BY THE GENERAL PUBLIC.2. ATTRACTION OF PUBLIC SUPPORT. TO SATISFY THE 10% FACTS AND CIRCUMSTANCES TEST, AN ORGANIZATION "MUST BE SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS." TREAS. REG. 1.170A-9(E)(3)(II). THE TREASURY REGULATIONS PROVIDE THAT AN ORGANIZATION WILL BE CONSIDERED TO MEET THIS REQUIREMENT IF IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OR COMMUNITY, OR IF IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS OR OTHER PUBLIC CHARITIES. IN DETERMINING WHETHER AN ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OR COMMUNITY, CONSIDERATION IS TO BE GIVEN TO WHETHER THE SCOPE OF THE ORGANIZATION'S FUND-RAISING ACTIVITIES IS REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES. TO DATE, PHA HAS BEEN FOCUSED PRIMARILY ON ITS CHARITABLE MISSION AND OPERATIONS. PHA'S DEVELOPMENT STAFF DUTIES AND RESPONSIBILITIES INCLUDE PURSUING TRADITIONAL SOURCES OF SUPPORT FOR THE ORGANIZATION'S OPERATIONS AND CHARITABLE ACTIVITIES (SUCH AS FOUNDATION AND CORPORATION GRANTS AND CONTRIBUTIONS FROM THE GENERAL PUBLIC) AND WORKING WITH STAFF AND THE BOARD OF DIRECTORS (THE "BOARD") TO DEVELOP AN INDIVIDUAL MAJOR GIFT CAMPAIGN. IN ADDITION, PHA SOLICITS INDIVIDUAL DONATIONS THROUGH A LINK ON ITS WEBSITE. IN APRIL 2023, PHA HIRED A FULL-TIME DIRECTOR OF DEVELOPMENT TO CONTINUE AND FURTHER FUNDRAISING EFFORTS. ACCORDINGLY, PHA IS CLEARLY "SO ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS," AS REQUIRED BY TREAS. REG. 1.170A-9(E)(3)(II).3. COMMUNITY BOARD. THE FACT THAT AN ORGANIZATION HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC, RATHER THAN THE PERSONAL OR PRIVATE INTERESTS OF A LIMITED NUMBER OF DONORS (OR PERSONS STANDING IN A RELATIONSHIP TO SUCH DONORS WHICH IS DESCRIBED IN SECTION 4946(A)(1)(C) THROUGH (A)(1)(G) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED) WILL BE CONSIDERED EVIDENCE OF AN ORGANIZATION BEING PUBLICLY SUPPORTED. PHA'S BOARD CONSISTS OF ARTISTS, CIVIC AND COMMUNITY LEADERS, ENTREPRENEURS, AND ART SUPPORTERS, WHO ARE BROADLY REPRESENTATIVE OF THE COMMUNITY WITHIN THE MEANING OF TREAS. REG. 1.170A-9(E)(3)(V). THROUGH THEIR VARIED BACKGROUNDS AND EXPERTISE, THE MEMBERS OF THE BOARD ARE UNIQUELY QUALIFIED TO CONTRIBUTE TO PHA'S CHARITABLE MISSION AND OPERATIONS. IN ADDITION, PHA IS IN THE PROCESS OF CONTINUING TO IDENTIFY ADDITIONAL DIRECTORS WITH VARYING BACKGROUNDS TO BE ELECTED TO THE BOARD. ACCORDINGLY, PHA HAS A GOVERNING BODY WHICH REPRESENTS THE BROAD INTERESTS OF THE PUBLIC. ON THE BASIS OF THE FOREGOING, PHA SHOULD BE RECOGNIZED AS PUBLICLY SUPPORTED FOR HAVING MET THE 10% FACTS AND CIRCUMSTANCES TEST SET FORTH IN SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6176400 6176400 1087897 1087897 2356619 963659 1392960 8657257 INVESTMENT IN SUBSIDIARY - GEMINI ARTS INITIATIVE, INC. 178434397 ARTWORK 509000 SECURITY DEPOSITS 64460 OPERATING LEASE RIGHT-OF-USE ASSET 126506577 LEASE RECEVIABLE 12571 305527005 OPERATING LEASE LIABILITY 131963606 131963606 1 OPEN HOUSE 594 BROADWAY RM 607 NEW YORK NY 10012 020540261 501(C)3 10000 0 COMMUNITY SPONSORSHIP 1 PART I, LINE 2: GRANTS MADE DURING FISCAL YEAR 2023 CONSISTED OF A SPONSORSHIP GRANT TO ONE COMMUNITY ORGANIZATION TO SUPPORT A CHARITABLE PROGRAM EVENT. SINCE THIS GRANT WAS FOR THE GENERAL OPERATING SUPPORT OF THE ORGANIZATION'S CHARITABLE ACTIVITIES IN POWERHOUSE ARTS, INC.'S LOCAL COMMUNITY, NO SPECIFIC REPORTING ON THE USE OF GRANT FUNDS WAS REQUIRED. X X 1 0 0 0 0 0 0 0 0 STEVEN M BATTAGLIA SR. VICE PRESIDENT 214087 0 0 0 0 0 0 0 4924 0 219011 0 0 0 ANIKA E SELHORST FORMER INTERIM CO-EXECUTIVE DIR. 208169 0 0 0 0 0 20500 0 10440 0 239109 0 0 0 MITCHELL ROTH FACILITIES DIRECTOR 162001 0 0 0 0 0 27000 0 7895 0 196896 0 0 0 KATIE DIXON FORMER CEO (TO JUNE 2021) 136227 0 0 0 1000 0 1000 0 1273 0 139500 0 0 0 PART I, LINE 4A KATIE DIXON, CEO THROUGH JUNE 2021, RECEIVED $137,227 OF SEVERANCE PAYMENTS DURING CALENDAR YEAR 2022 PURSUANT TO A SEPARATION AGREEMENT. JOSHUA RECHNITZ PRESIDENT (TO MAY 2021) NON-INTEREST BEARING LOAN FOR OPERATIONS X 11351263 5831263 0 1 1 5831263 FORM 990, PART VI, SECTION A, LINE 8B POWERHOUSE DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED BY POWERHOUSE'S PRESIDENT, SENIOR VICE PRESIDENT, AND DIRECTOR OF FINANCE, AND IS PROVIDED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C PURSUANT TO POWERHOUSE'S BY LAWS, POWERHOUSE SHALL ENTER INTO A TRANSACTION WITH AN INTERESTED PARTY ONLY IF THE BOARD IS MADE AWARE OF THE TRANSACTION AND THE MAJORITY OF THE DIRECTORS APPROVE THE TRANSACTION AS BEING FAIR AND IN THE BEST INTERESTS OF POWERHOUSE. ANY DIRECTOR WHO IS OR HAS AN INTEREST IN OR IS RELATED TO THE INTERESTED PARTY THAT IS A PARTY TO A PROPOSED TRANSACTION SHALL NOT BE CONSIDERED A DIRECTOR, SHALL NOT PARTICIPATE IN THE VOTE ON THE TRANSACTION, AND SHALL NOT ATTEND ANY MEETING WHILE THE APPROVAL OF THE TRANSACTION IS CONSIDERED. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF POWERHOUSE'S EXECUTIVE LEADERSHIP WAS DETERMINED BASED ON A REVIEW OF COMPENSATION PAID OTHER ORGANIZATIONS FOR COMPARABLE POSITIONS. COMPENSATION WAS APPROVED BY THE INDEPENDENT BOARD OF DIRECTORS, AND SUCH APPROVAL WAS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 POWERHOUSE MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. BRT POWERHOUSE LLC 98 4TH STREET SUITE 406 BROOKLYN NY 11231 460776852 REAL ESTATE OWNERSHIP NY 0 7264297 POWERHOUSE ARTS INC GEMINI ARTS INITIATIVE INC 98 4TH STREET SUITE 406 BROOKLYN NY 11231 462810633 ENVIRONMENTAL REMEDIATION AND CAPITAL DEVELOPMENT OF POWERHOUSE ARTS NY POWERHOUSE ARTS INC C 49126 176351908 1.00000 1 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 GEMINI ARTS INITIATIVE INC B 8110936 ACTUAL AMOUNT TRANSFERRED GEMINI ARTS INITIATIVE INC F 1212501 ACTUAL AMOUNT TRANSFERRED GEMINI ARTS INITIATIVE INC K 1237500 ACTUAL AMOUNT TRANSFERRED