2025-05-14T19:18:58-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2023-07-01 900619374 CULTUREWORKS GREATER PHILADELPHIA CULT 2678753312 1315 WALNUT STREET 300 PHILADELPHIA PA 19107 MELINDA STEFFY CO-EXECUTIVE DIRECTOR 2678753312 2025-05-13 1 0 MALLORY GOOD P01704765 2156433900 2025-05-13 2023 2025-03-06 01:10:19Z MELINDA STEFFY 1315 WALNUT STREET 300 PHILADELPHIA PA 19107 1879192 0 X WWW.CULTUREWORKSPHILA.ORG X 2010 PA PROVIDE EQUITABLE ACCESS TO MANAGEMENT RESOURCES FOR THE MAKERS AND PRESERVERS OF CULTURE. 12 10 15 40 0 0 389002 916237 1258118 941569 0 0 0 21386 1647120 1879192 134554 1412 0 0 1112920 924326 0 0 2890 973073 569762 2220547 1495500 -573427 383692 1025664 1878139 498408 967191 527256 910948 X CULTUREWORKS' MISSION IS TO PROVIDE EQUITABLE ACCESS TO MANAGEMENT RESOURCES FOR THE MAKERS AND PRESERVERS OF CULTURE. 0 0 0 0 898078 SHARED MANAGEMENT RESOURCES: CULTUREWORKS PROVIDES FISCAL SPONSORSHIP AND COWORKING MEMBERSHIP FOR ARTISTS, CULTURAL LEADERS, AND SOCIAL ENTREPRENEURS. THROUGH FISCAL SPONSORSHIP, CULTUREWORKS OFFERS AN ALTERNATIVE TO NONPROFIT MANAGEMENT FOR CHARITABLE PROJECTS WITHOUT THEIR OWN NONPROFIT STATUS. CULTUREWORKS' FISCAL SPONSORSHIP PROGRAM REDUCES BACK OFFICE EXPENSES THROUGH SHARED SERVICES FOR FINANCE, BOOKKEEPING, HR, LEGAL, INSURANCES, AND GRANT MANAGEMENT.CONTINUED ON SCHEDULE O THE COWORKING SPACE FURTHER INCREASES ADMINISTRATIVE CAPACITY THROUGH SHARED WORK SPACE AND PROFESSIONAL DEVELOPMENT WORKSHOPS. THESE SUPPORTS ALLOW CULTURAL LEADERS TO INCREASE OPERATIONAL EFFICIENCY IN SUPPORT OF THEIR OWN MISSIONS AND COMMUNITY-BASED PROGRAMMING.IN FISCAL YEAR 2024, CULTUREWORKS SERVED 96 FISCALLY SPONSORED PROJECTS AND 143 COWORKING MEMBERS. PLEASE REFER TO THE 990 FOR CULTURETRUST GREATER PHILADELPHIA FOR FINANCIAL REPORTING ON FISCALLY SPONSORED PROJECTS (OTHER THAN SPIRAL Q, BELOW). 516460 1412 43491 SPIRAL Q LLC, A FISCALLY SPONSORED PROJECT OF CULTUREWORKS. SPIRAL Q'S MISSION IS TO BUILD STRONG AND EQUITABLE COMMUNITIES CHARACTERIZED BY CREATIVITY, JOY, CAN-DO ATTITUDES AND THE COURAGE TO ACT ON THEIR CONVICTIONS. THEIR PROGRAMMING INCLUDES SCHOOL-BASED RESIDENCIES AROUND ART AND PUPPET-MAKING, THE ANNUAL PEOPLEHOOD PARADE AND PAGEANT, AND OTHER PARADES AND CREATIVE COMMUNITY GATHERINGS. 516460 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 35 0 1 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 PA X THE ORGANIZATION 2678753312 1315 WALNUT STREET 300 PHILADELPHIA PA 19107 TAILINH AGOYO DIRECTOR 2.00 40.00 X X 0 90712 0 MARANGELI MEJIA-RABELL CO-CHAIR 2.00 20.00 X X 0 51000 0 ARIEL SHELTON CO-EXECUTIVE DIRECTOR (FROM 11/23) 32.00 8.00 X 12500 0 0 MELINDA STEFFY CO-EXECUTIVE DIRECTOR (FROM 11/23) 8.00 32.00 X 3125 0 0 MICHELE WALLS CO-CHAIR 2.00 2.00 X 0 0 0 JOEY LEROUX SECRETARY 2.00 2.00 X 0 0 0 MARK COMEROTA TREASURER 2.00 2.00 X 0 0 0 ANNIE CHIU-MCCABE DIRECTOR 2.00 2.00 X 0 0 0 DAWN FRISBY-BYERS DIRECTOR 2.00 2.00 X 0 0 0 THERESA JACKSON DIRECTOR 2.00 2.00 X 0 0 0 ROBERTA JOHNSON DIRECTOR 2.00 2.00 X 0 0 0 KAROL MASON DIRECTOR 2.00 2.00 X 0 0 0 KEN METZNER DIRECTOR 2.00 2.00 X 0 0 0 CARALYN SPECTOR DIRECTOR 2.00 2.00 X 0 0 0 15625 141712 0 0 0 0 0 0 101047 815190 916237 ADMINISTRATIVE FEE 900099 787558 787558 ADMISSION AND TUITION 900099 103385 103385 PROFESSIONAL FEES 900099 43866 43866 SERVICE FEES 900099 5760 5760 MEMBER INCENTIVES 900099 1000 1000 941569 1635 0 1635 1635 1635 BAD DEBT RECOVERY 900099 19751 19751 19751 1879192 941569 0 21386 1412 1412 124487 124487 633827 324477 309350 1450 616 834 110487 50678 59809 54075 16718 37357 1939 740 1199 21861 8338 13523 84477 32219 52258 24290 8764 15526 28889 28889 197395 26770 170625 14313 9099 5214 8395 8395 47267 11057 36210 PROJ. SUPP. & MATERIALS 46893 22009 24884 REPAIRS & MAINTENANCE 5998 122 5876 BANK & PAYROLL FEES 5606 5606 EQUIPMENT RENTALS 4969 70 4899 77470 3371 71209 2890 1495500 516460 976150 2890 547706 688987 284924 496491 24039 15257 17686 133414 131574 2388 1840 151350 673135 1025664 1878139 109158 59999 237900 238000 151350 669192 498408 967191 X 168576 629680 358680 281268 527256 910948 1025664 1878139 383692 0 X 0 1 X 1 0 X 865769 1253403 1281011 389002 916237 4705422 648594 855658 1259216 1258118 941569 4963155 1514363 2109061 2540227 1647120 1857806 9668577 523750 97000 590700 56000 392 1267842 0 523750 97000 590700 56000 392 1267842 8400735 1635 1635 1635 1635 96451 19751 116202 1610814 2109061 2540227 1647120 1879192 9786414 0.85840 0.78990 0.00020 0.00000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 96,451. BAD DEBT RECOVERY - 2023 AMOUNT: $ 19,751. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 133414 131574 1840 1840 RIGHT-OF-USE ASSETS 673135 673135 LEASE LIABILITY 669192 669192 X 1879192 0 1879192 0 1879192 1495500 0 1495500 0 1495500 PART X, LINE 2: CULTUREWORKS' IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, CULTUREWORKS' QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSES IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. CULTUREWORKS' IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS OR ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME TAXES. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD MAY ESTABLISH ONE (1) OR MORE COMMITTEES TO CONSIST OF ONE (1) OR MORE DIRECTORS OF THE CORPORATION AND SUCH OTHER PERSONS AS DESCRIBED HEREIN. ANY COMMITTEE, TO THE EXTENT PROVIDED IN THE RESOLUTION OF THE BOARD, SHALL HAVE AND MAY EXERCISE ALL OF THE POWERS AND AUTHORITY OF THE BOARD, EXCEPT THAT A COMMITTEE, INCLUDING THE EXECUTIVE COMMITTEE, SHALL NOT HAVE ANY POWER OR AUTHORITY AS TO THE FOLLOWING: (A) THE CREATION OR FILLING OF VACANCIES IN THE BOARD; (B) THE ADOPTION, AMENDMENT, OR REPEAL OF THE BYLAWS; (C) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD THAT BY ITS TERMS IS AMENDABLE OR REPEALABLE ONLY BY THE BOARD; OR (D) ACTION ON MATTERS COMMITTED BY THE BYLAWS OR A RESOLUTION OF THE BOARD EXCLUSIVELY TO ANOTHER COMMITTEE OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE OFFICERS AND MAY ALSO INCLUDE ONE (1) OR MORE DIRECTORS AS DETERMINED BY THE BOARD. THE PRESIDENT SHALL SERVE AS THE CHAIR OF THE EXECUTIVE COMMITTEE. A MEETING OF THE EXECUTIVE COMMITTEE MAY BE CALLED AT ANY TIME BY THE PRESIDENT UPON FIVE (5) DAYS WRITTEN NOTICE. THE EXECUTIVE COMMITTEE SHALL BE AUTHORIZED TO ACT FOR THE BOARD BETWEEN ITS REGULAR MEETINGS; EXCEPT AS OTHERWISE PROVIDED BY THESE BYLAWS OR BY RESOLUTION OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE ALL OF THE POWERS AND AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE CORPORATION, PROVIDED THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER TO TAKE ANY ACTION THAT IS CONTRARY TO OR A SUBSTANTIAL DEPARTURE FROM THE DIRECTION ESTABLISHED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE IRS FORM 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS, IT GOES THROUGH THREE LEVELS OF REVIEW. INITIALLY IT IS REVIEWED BY THE FINANCE STAFF, AND PROCEEDS TO EXECUTIVE STAFF AND THE FULL BOARD. THE DRAFT OF THE 990 IS SENT BY E-MAIL TO THE FULL BOARD PRIOR TO ITS FILING WITH THE IRS, AND AN APPROPRIATE AMOUNT OF TIME IS OFFERED FOR COMMENTS/CHANGES. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS MAINTAINS THE CONFLICT OF INTEREST POLICY AND MONITORS POTENTIAL CONFLICTS. EACH YEAR, BOARD MEMBERS AND CO-EXECUTIVE DIRECTORS COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. ANY DISCLOSED POTENTIAL CONFLICTS ARE EVALUATED AND RESOLVED BY THE BOARD AND SENIOR STAFF. THE MINUTES OF THE MEETINGS RECORD THE AFFIRMATIONS AND CONFLICTS, SHOULD THEY ARISE. ALL BIDDING, RFP, CONTRACTING, AND VENDOR PROCUREMENT PROCESSES ARE CONDUCTED IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. THE CO-EXECUTIVE DIRECTORS WILL REVIEW ALL CONFLICT-OF-INTEREST STATEMENTS COMPLETED AND BRING ANY CONFLICTS DISCLOSED TO THE ATTENTION OF THE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CO-EXECUTIVE DIRECTORS, OTHER OFFICERS AND KEY EMPLOYEES IS REVIEWED BY CULTUREWORKS' BOARD OF DIRECTORS. IT IS CULTUREWORKS ACCEPTED PRACTICE TO BENCHMARK SALARY AND COMPENSATION RATES AND GATHER COMPARATIVE MARKET DATA PROVIDE FROM LOCAL AND NATIONAL SERVICE ORGANIZATIONS. THIS DATA IN ADDITION TO RECOMMENDATIONS IS REVIEWED BY THE BOARD OF DIRECTORS. THE MOST RECENT STUDY WAS LAST COMPLETED IN 2024. THE DELIBERATION AND FINAL DECISION ARE TIMELY DOCUMENTED IN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST ONLY. 990S ARE PUBLICLY AVAILABLE AT GUIDESTAR.COM OR BY REQUEST. SPIRAL Q LLC 1315 WALNUT STREET SUITE 300 PHILADELPHIA PA 19107 842793029 PUPPETRY AND ART EDUCATION PA 832689 685226 CULTUREWORKS GREATER PHILADELPHIA CULTURETRUST GREATER PHILADELPHIA 1315 WALNUT STREET SUITE 300 PHILADELPHIA PA 19107 463109411 FISCAL SPONSORSHIP AND NONPROFIT MANAGEMENT SERVICES PA 501(C)(3) LINE 7 CULTUREWORKS GREATER PHILADELPHIA 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 1 CULTURETRUST GREATER PHILADELPHIA L 717406 FMV