2025-11-13T14:39:38-06:00 2024-12-31 990 2024-01-01 454083198 Bethel Woods Center for the Arts Inc BETH 8452952400 PO Box 222 Liberty NY 12754 ERIC FRANCES CEO 8452952400 2025-11-14 0 2024 2025-03-06 01:10:19Z Eric Frances PO Box 222 Liberty NY 12754 35286784 0 X www.bethelwoodscenter.org X 2011 NY To inspire, educate, and empower individuals through the arts and humanities. 14 13 515 176 24872 0 4731479 10052642 17818079 22804447 259724 68565 1332093 1876565 24141375 34802219 329518 480997 0 0 5409863 6061879 0 0 0 20047271 25268284 25786652 31811160 -1645277 2991059 28568267 37207679 6666360 12314713 21901907 24892966 X Bethel Woods Center for the Arts, Inc.'s (the "Center") purpose is to inspire, educate, and empower individuals through the arts and humanities. 0 0 27768906 480997 22833261 The Center is located at the site of the 1969 Woodstock Festival in Bethel, NY. The Center is committed to inspiring expression, creativity and innovation through the arts. The Center offers multiple stages featuring a diverse selection of popular and culturally-rich performances, an award-winning museum, and educational and community programs that provide meaningful experience in the arts, history and civic engagement. The heart of the Center is the pavilion stage amphitheater that accommodates 15,000 patrons while offering unique backdrops including the original festival site and the majesty of the surrounding Sullivan County countryside.Programmatic revenue reported in Part III includes all ticket sales and membership due revenue (inclusive of amounts reported as membership contributions in Part VIII, Line 1(b)). 27768906 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 X 215 0 1 515 1 1 1 0 0 0 0 1 1 0 0 0 1 0 0 0 X 14 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 DE NY X X X Eric Frances 8452952400 PO Box 222 Liberty NY 12754 Alan Gerry Board Chairman/Trustee 1.00 X X 0 0 0 Keith Suehnholz Vice Chairman/Trustee 1.00 1.00 X X 0 0 0 Paul Guenther Secretary/Trustee 1.00 X X 0 0 0 Adam Gerry Trustee 1.00 X 0 0 0 Kathy Frommer Trustee 1.00 X 0 0 0 Steve Marton Trustee 1.00 X 0 0 0 Stuart Salenger Trustee 1.00 X 0 0 0 Mike Watkins Trustee 1.00 X 0 0 0 Frank Brown Trustee 1.00 X 0 0 0 Glenn Friedman Trustee 1.00 X 0 0 0 Judith Janney Trustee 1.00 X 0 0 0 Rich Rowley Trustee 1.00 X 0 0 0 Eric Frances CEO/CFO/Trustee 40.00 1.00 X X 443009 0 35464 Stacy Blustein Trustee 1.00 X 0 0 0 Paul Christman Treasurer 40.00 1.00 X 148941 0 33928 Paul Lloyd Overhead General Manager 40.00 X 171978 0 64712 Susan Russ Senior Director of Marketi 40.00 X 139173 0 37963 Suzanne Morris Senior Director of Museum 40.00 X 103672 0 50317 Daniel Melchick Senior Director of Facilit 40.00 X 104447 0 19745 1111220 0 242129 6 0 1 0 Charles W Grimm Construction PO Box X Waymart PA 18472 Construction 3721758 Legends Hospitality LLC 61 Broadway Suite 2400 New York NY 10006 Catering 1319576 PHISH INC 215 Park Avenue South Suite 1403 New York NY 10003 Talent 718086 Tisbury Tours Inc 360 Hamilton Ave Suite 100 White Plains NY 10601 Talent 642000 PRETTY LIGHTS LIVE INC PO Box 41504 Nashville TN 37204 Talent 581255 21 618747 952994 82250 8398651 10052642 Ticket Sales 900099 20705802 20705802 Membership Dues 900099 1342173 1342173 Campground Revenue 900099 756472 756472 22804447 39751 39751 167403 0 167404 167404 15872 151532 100765 71951 28814 28814 28814 412614 952994 412614 0 Corporate Sponsorship Revenue 900099 978857 978857 Upstate Theater Coalition 900099 306741 306741 Live Nation - campground 900099 250000 250000 173563 9000 164563 1709161 34802219 22833261 24872 1891444 480997 480997 1111220 1111220 3406201 2881283 524918 232318 175909 56409 838175 492947 345228 473965 305997 167968 343384 343384 56215 56215 42241 42241 1519917 1497183 22734 172311 61865 110446 278026 10549 267477 866465 421503 444962 224519 181842 42677 76520 14805 61715 1380866 1380866 131313 131313 Direct Talent Expenses 11371815 11371815 Production and Event Ex 7377895 7377895 Development Expense 484987 484987 Repairs and Maintenance 359534 315370 44164 582276 313093 269183 31811160 27768906 4042254 0 884299 6531281 2415092 345545 186754 75783 43423593 14160182 24076549 29263411 19637 19857 101809 146694 884127 825108 28568267 37207679 2165395 8951340 3549610 2470487 951355 892886 6666360 12314713 X 21901907 24892966 21901907 24892966 28568267 37207679 2991059 0 X 0 1 X 1 0 X 5054028 2654907 2815012 4731479 10052642 25308068 568333 11191207 21917348 17818079 22804447 74299414 5622361 13846114 24732360 22549558 32857089 99607482 2190953 1304285 371418 1162091 7014096 12042843 0 2190953 1304285 371418 1162091 7014096 12042843 87564639 24519 103378 205574 356118 220097 909686 24519 103378 205574 356118 220097 909686 411744 617898 1036579 1218020 1700161 4984402 6058624 14567390 25974513 24123696 34777347 105501570 0.83000 0.86270 0.00860 0.00850 X Schedule A, Part III, Line 12, Explanation of Other Income: Cell Tower Land Lease Rental - 2020 Amount: $ 57,600. 2021 Amount: $ 28,980. 2022 Amount: $ 36,070. 2023 Amount: $ 98,381. 2024 Amount: $ 115,383. Special Event Tickets - 2020 Amount: $ 5,019. ATM Fees - 2020 Amount: $ 1,381. 2021 Amount: $ 4,976. 2022 Amount: $ 3,005. 2023 Amount: $ 524. 2024 Amount: $ 947. Miscellaneous Income - 2020 Amount: $ 7,626. 2021 Amount: $ 14,110. 2022 Amount: $ 41,772. 2023 Amount: $ 20,469. 2024 Amount: $ 37,903. Tote Bag Sales - 2021 Amount: $ 3,432. 2022 Amount: $ 5,409. 2023 Amount: $ 5,874. 2024 Amount: $ 9,999. Upstate Theater Coalition - 2020 Amount: $ 236,081. 2021 Amount: $ 116,540. 2022 Amount: $ 248,561. 2023 Amount: $ 241,081. 2024 Amount: $ 306,741. Corporate Sponsorship Revenue - 2020 Amount: $ 104,037. 2021 Amount: $ 449,860. 2022 Amount: $ 697,276. 2023 Amount: $ 845,344. 2024 Amount: $ 978,857. Staff Merchandise Sales - 2022 Amount: $ 1,531. 2023 Amount: $ 1,636. 2024 Amount: $ 0. TAP NY Retail Royalties - 2022 Amount: $ 2,955. 2023 Amount: $ 3,952. 2024 Amount: $ 0. Catskill Cuisine Retail Royalties - 2023 Amount: $ 759. 2024 Amount: $ 331. Live Nation - Campground - 2024 Amount: $ 250,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5318893 5318893 20702327 7169538 13532789 7302287 810186 6492101 5605496 3531366 2074130 4494590 2649092 1845498 29263411 Lease Liability 892886 892886 X 36169593 395299 2139679 2534978 33634615 1167604 1167604 34802219 33115453 395299 2904376 3299675 29815778 1995382 1995382 31811160 Part X, Line 2: The Center follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidance provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is more-likely-than-not to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. The center is exempt from income tax under IRC Section 501(c)(3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. The Center has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The Center has determined that there are no material uncertain tax positions that require recognition or disclosure in the accompanying consolidated financial statements. Part XI, Line 2d - Other Adjustments: Revenue of related party, the Museum at Bethel Woods, consolidated into the audited financial statements 2,554,843. Less: Forgiveness of intercompany balance -415,164. Part XI, Line 4b - Other Adjustments: Intercompany eliminations (contributed services) 1,580,218. Special event expenses reclassified to Form 990, Part VIII -412,614. Part XII, Line 2d - Other Adjustments: Expenses of related party, the Museum at Bethel Woods, consolidated into the audited financial statements 2,491,762. Special event expenses reclassified to Form 990, Part VIII 412,614. Part XII, Line 4b - Other Adjustments: Intercompany eliminations (contributed services) 1,580,218. Forgiveness of intercompany balance 415,164. Signature Fundraiser 1265883 856226 409657 409657 Silent Auction 99725 96768 2957 2957 1365608 952994 412614 412614 412614 0 1 The Museum at Bethel Woods PO Box 222 Liberty NY 12754 262778926 501(c)(3) 415164 0 General Support The Etheridge Foundation 15821 Ventura Blvd Suite 370 Encino CA 91436 851946750 501(c)(3) 6315 0 General Support Plus 1 1395 Wicks Rd Pasadena CA 91103 464556458 501(c)(3) 6315 0 General Support The Waterwheel Foundation Inc 431 Pine Street Suite 1 Burlington VT 05401 133948773 501(c)(3) 49683 0 General Support 4 0 Part I, Line 2: The Center does not ordinarily provide grants to other organizations; however, it is not unusual for artists performing at the Center to have their own charitable organizations. As part of the contractual agreement between the artist and the Center, a portion of the event ticket price (as determined by the artist) will be remitted to an IRC Section 501(c)(3) charity of the artist's choice. The Center may also make small donations to local organizations that support the Sullivan County community. These small grants are determined by either the CEO or the CFO. In the case of the Museum at Bethel Woods, a related organization, this grant represents expenses paid on the Museum's behalf. X 0 0 0 0 0 0 0 1 0 Eric Frances CEO/CFO/Trustee 302724 0 140000 0 285 0 17250 0 18214 0 478473 0 0 0 Paul Lloyd Overhead General Manager 161345 0 10000 0 633 0 22713 0 41999 0 236690 0 0 0 Paul Christman Treasurer 143153 0 5000 0 788 0 7780 0 26148 0 182869 0 0 0 Susan Russ Senior Director of Marketi 126233 0 12500 0 440 0 7428 0 30535 0 177136 0 0 0 Suzanne Morris Senior Director of Museum 95007 0 8500 0 165 0 5867 0 44450 0 153989 0 0 0 Part I, Line 7 Several individuals reported on the Form 990, Schedule J received bonuses in calendar year 2024. These amounts have been reported in Schedule J, Part II, Column (B)(ii). All bonuses were performance based. No individual that received a bonus had any input into either awarding the bonus or determining the size of the bonus. X 2 22800 Comparable Sales Values X 6 10202 Trade Value X 1 690000 Appraisal X Building Supplies 1 5905 Cost of Donated Prop 0 1 0 Form 990, Part V, Line 2b: The Center does not issue any W-2s to its employees; all payroll is paid out of the Bethel Performing Arts Center, LLC ("BPAC"), a 100% owned subsidiary (deemed a disregarded entity for federal tax purposes and disclosed on Schedule R, Part I). Rather than create the impression that the Center has no employees (since the W-2's are not issued under this EIN), the Center is reporting the employees as disclosed on BPAC's Form W-3. Form 990, Part VI, Section A, line 2 Board Chairman, Alan Gerry, has a business relationship with Board of Directors Member, Keith Suehnholz, and a family relationship with Trustee Adam Gerry. Form 990, Part VI, Section B, line 11b The Center's Form 990 is prepared by the Center's financial department. Upon completion, a copy of the 990 is provided to management and each member of the Center's finance and audit committee for review and comment prior to its filing with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The Center has adopted a formal conflicts of interest policy and requires all board members and officers to annually comply with the terms of the policy. Periodic reviews are conducted to ensure compliance with the conflict of interest policy. Annually, officers and directors are required to review the conflict of interest policy and submit a signed document indicating they have done so and that they are in compliance with the policy. To the extent that any conflicts exist, they are immediately investigated and resolved. Form 990, Part VI, Section B, line 15 The Center undertakes a thorough process to determine the compensation of the top management official, Eric Frances (CEO), as well as other compensated officers and key employees. The Center has established a compensation committee comprised of independent members (who are not compensated) to determine executive compensation. The committee utilizes various factors to set compensation including market data, geographical comparisons, like-sized organizations, and cost of living adjustments. Form 990, Part VI, Section C, line 19 The Center makes its annual Form 990 available to the public at its main place of business; it is also available on the internet at www.guidestar.org. Its governing documents, conflict of interest policy, and financial statements are available upon request and at management's discretion. The Bethel Performing Arts Center LLC PO Box 222 Liberty NY 12754 141828018 Arts and Entertainment NY 0 0 BWCA The Museum at Bethel Woods PO Box 222 Liberty NY 12754 262778926 Museum NY 501(c)(3) Line 10 BWCA 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 The Museum at Bethel Woods O 953766 FMV The Museum at Bethel Woods R 213838 FMV The Museum at Bethel Woods B 415164 FMV