2025-11-17T15:11:27-06:00 2024-12-31 042759781 WALDRON H RAND & CO PC 850 WASHINGTON STREET SUITE 200 DEDHAM MA 02026 990 2024-01-01 043085506 IRISH CULTURAL CENTRE INC IRIS 7818218291 200 NEW BOSTON DRIVE CANTON MA 02121 MARTINA CURTIN PRESIDENT 7818218291 2025-11-17 1 1 BRIAN DLUGASCH P01394490 7814495825 2024 2025-03-06 01:10:19Z MARTINA CURTIN 180 BEACON STREET APT 11A BOSTON MA 02116 2438942 0 X WWW.IRISHCULTURE.ORG X 1990 MA TO PROMOTE, ENCOURAGE AND ORGANIZE IRISH CULTURAL, SOCIAL AND EDUCATIONAL EVENTS. 11 11 61 0 229991 25294 535726 831446 1017847 1042736 2180 1728 550635 352571 2106388 2228481 0 0 0 0 469779 699949 0 0 211011 1455111 1762577 1924890 2462526 181498 -234045 2706566 2534191 148222 231390 2558344 2302801 TO PROMOTE, ENCOURAGE, AND ORGANIZE IRISH CULTURAL, SOCIAL, & EDUCATIONAL EVENTS. WE AIM TO ESTABLISH AND SUSTAIN A FACILITY WHERE CURRENT & FUTURE GENERATIONS OF THE NEW ENGLAND COMMUNITY CAN PARTICIPATE IN ACTIVITIES THAT PROMOTE IRISH CULTURE AND HERITAGE. 0 0 848714 1042736 SPONSORED MULTIPLE SOCIAL, EDUCATIONAL, AND SPORTING EVENTS PROMOTING IRISH CULTURE. 848714 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 61 1 1 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X MARTINA CURTIN 7818218291 200 NEW BOSTON DRIVE CANTON MA 020210246 X MARTINA CURTIN PRESIDENT 10.00 X X 0 0 0 KERRY COLLINS VICE PRESIDENT 10.00 X X 0 0 0 MARY PATEY SECRETARY 10.00 X X 0 0 0 JOHN MCCARTHY TREASURER 10.00 X X 0 0 0 PAT CLIFFORD DIRECTOR 10.00 X 0 0 0 STEPHEN CONNOLLY DIRECTOR 10.00 X 0 0 0 JOHN FARRELL DIRECTOR 10.00 X 0 0 0 GREG FEENEY DIRECTOR 10.00 X 0 0 0 STEPHEN O'BRIEN DIRECTOR 10.00 X 0 0 0 OLLIE GARRY DIRECTOR 10.00 X 0 0 0 PAT FAHERTY DIRECTOR 10.00 X 0 0 0 0 0 0 0 0 0 0 0 33345 210460 236500 351141 291790 831446 CULTURAL INCOME 900099 1042736 1042736 1042736 1728 1728 162014 155981 6033 6033 171027 54480 116547 116547 RENTAL INCOME 532000 115004 115004 FUNCTION REVENUE 722210 114987 114987 229991 2228481 1042736 229991 124308 X 625753 110884 514869 74196 4198 69998 160574 160574 50366 3000 47366 1182 1182 659 659 715 715 116621 62975 53646 244410 16792 227618 FOOD AND BANQUET 113149 113149 FUNCTIONS LABOR 59707 59707 CLEANING & MAINTENANCE 14000 14000 TRASH REMOVAL 12000 12000 989194 452009 326174 211011 2462526 848714 1402801 211011 452135 238647 243522 217773 18569 9147 26424 22024 4750 6663845 4632229 1947460 2031616 18456 10234 2706566 2534191 92080 195671 37686 14223 18456 21496 148222 231390 X 2419558 2157637 138786 145164 2558344 2302801 2706566 2534191 -234045 -21498 0 X X 0 1 X 1 0 X 319361 377406 254358 256130 329196 1536451 512914 576437 725548 1016409 1042736 3874044 832275 953843 979906 1272539 1371932 5410495 0 0 0 5410495 134 103 174 2167 1728 4306 134 103 174 2167 1728 4306 30975 165115 230720 231540 229991 888341 863384 1119061 1210800 1506246 1603651 6303142 0.85840 0.88820 0.00070 0.00060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 995719 995719 2660399 1812720 847679 411952 348289 63663 2595775 2471220 124555 2031616 OPERATING LEASE LIABILITY - COPIER 8729 CURRENT PORTION OF LONG-TERM DEBT 12767 21496 X 2228481 0 2228481 0 2228481 2462526 0 2462526 0 2462526 PART X, LINE 2: UNDER THE INCOME TAX TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION, AN ENTITY IS REQUIRED TO DISCLOSE TAX FILINGS WHICH ARE POTENTIALLY SUBJECT TO REVIEW BY EITHER FEDERAL OR STATE AGENCIES. THE ORGANIZATION WILL RECORD A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WOULD NOT BE SUSTAINED IF EXAMINED BY THE TAXING AUTHORITY. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION'S EVALUATION ON DECEMBER 31, 2024 REVEALED NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE 2021 THROUGH 2023 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY FEDERAL OR STATE AGENCIES. THE ORGANIZATION DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PRACTICED IN THE UNITED STATES OF AMERICA REQUIRE AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A MORE LIKELY THAN NOT (MLTN) SUSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. INTEREST AND PENALTIES, IF ANY, RELATED TO ASSESSMENTS BY TAX AUTHORITIES WILL BE CLASSIFIED AS A COMPONENT OF INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY, IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS. A TAX POSITION MAY BE CONSIDERED AS TAKEN ANY TIME A TAXPAYER CHOOSES AMONGST ALTERNATIVES THAT AFFECT THE AMOUNT OF THEIR TAX OBLIGATIONS AND INCLUDE FOR EXAMPLE: TAX EXEMPT STATUS; STATUS AS A PASS-THOUGH ENTITY (S CORPORATIONS) DECISIONS MADE IN THE PROCESS OF CONFORMING WITH TAX LAWS; DECISIONS NOT TO FILE IN CERTAIN JURISDICTIONS; ALLOCATION OF INCOME BETWEEN JURISDICTIONS AND THE CHARACTERIZATION OF INCOME OR EXPENSES. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES THE STATUTE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY. THE ORGANIZATION HAS BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT IT MEETS THE QUALIFICATIONS TO BE CLASSIFIED AS A TAX EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE ORGANIZATION IS INVOLVED IN CERTAIN ACTIVITIES WHICH ARE CONSIDERED UNRELATED TO ITS NON-PROFIT STATUS. DURING 2013 AND 2012, A LOSS WAS SUSTAINED, THUS NO PROVISION WAS RECORDED. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). SINCE THE CONTINUANCE OF THIS STATUS IS BASED UPON CONTINUING QUALIFICATION, THE ORGANIZATION HAS IDENTIFIED THIS AS A TAX POSITION. HOWEVER, IT HAS DETERMINED THAT THIS TAX POSITION MEETS MLTN SUSTAINABILITY AND DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. VARIOUS FUNDRAISING EVENTS 162014 162014 74567 81414 162014 162014 74567 81414 155981 6033 171027 54480 0 171027 54480 54480 116547 MA 1 0 0 0 1.00000 MARTINA CURTAIN 200 NEW BOSTON DRIVE CANTON MA 02021 0 0 X 163500 X EVENT EXPENSES 0 72120 X BUILDING REPAIRS AND MAINTENANCE 0 45370 X PROFESSIONAL FEES 0 10800 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS THE EXECUTIVE DIRECTOR, PRESIDENT, & TREASURER REVIEW THE 990 BEFORE FILING. CURRENTLY THERE IS NO FORMAL DOCUMENTATION OF THIS REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH EMPLOYEE, OFFICER, AND DIRECTOR SIGNS AN ANNUAL STATEMENT WHICH AFFIRMS THAT EACH PERSON 1) HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; 2) HAS READ AND UNDERSTANDS THE POLICY; AND 3)HAS AGREED TO COMPLY WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS OF DETERMINING COMPENSATION FOR EXECUTIVE DIRECTOR, DEPUTY DIRECTOR AND ADMINISTRATIVE DIRECTOR WAS MADE BY A COMMITTEE. COMPENSATION IS REVIEWED ANNUALLY AND LIMITED BASED ON WHAT THE CENTER CAN AFFORD TO PAY; AND THERE ARE CONTRACTS FOR THE POSITIONS LISTED ABOVE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E EQUIPMENT & SUPPLIES: PROGRAM SERVICE EXPENSES 4,842. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,842. BEER, WINE, AND LIQUOR: PROGRAM SERVICE EXPENSES 137,653. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 39,988. TOTAL EXPENSES 177,641. MATERIALS AND SUPPLIES: PROGRAM SERVICE EXPENSES 117,398. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 117,398. BUILDING REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 13,400. MANAGEMENT AND GENERAL EXPENSES 96,015. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 109,415. FOOD AND BANQUET: PROGRAM SERVICE EXPENSES 60,480. MANAGEMENT AND GENERAL EXPENSES 1,821. FUNDRAISING EXPENSES 34,579. TOTAL EXPENSES 96,880. UTILITIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 91,289. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 91,289. EVENT EXPENSE - GOLF: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 81,414. TOTAL EXPENSES 81,414. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 37,364. MANAGEMENT AND GENERAL EXPENSES 30,285. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 67,649. PRIZE WINNINGS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 54,480. TOTAL EXPENSES 54,480. OUTSIDE LABOR: PROGRAM SERVICE EXPENSES 36,605. MANAGEMENT AND GENERAL EXPENSES 6,967. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,572. CREDIT CARD PAYMENT COSTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25,613. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,613. TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 21,898. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,898. WORKSHOPS: PROGRAM SERVICE EXPENSES 21,149. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,149. WATER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,223. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,223. CHARITABLE DONATIONS: PROGRAM SERVICE EXPENSES 15,320. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,320. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,260. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,260. CULTURAL/MERCHANDISE: PROGRAM SERVICE EXPENSES 6,545. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,545. COMPUTER SUPPLIES & MAINTENANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,298. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,298. LANDSCAPING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,079. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,079. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,387. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,387. LICENSES AND PERMITS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,827. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,827. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,567. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,567. GIFTS: PROGRAM SERVICE EXPENSES 1,158. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,158. PRINTING: PROGRAM SERVICE EXPENSES 95. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 550. TOTAL EXPENSES 645. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 645. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 645.