2026-05-15T10:18:10-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2025-01-01 251213228 WESTMORELAND CULTURAL TRUST WEST 7248361123 41 W OTTERMAN ST SUITE 410 GREENSBURG PA 15601 BENJAMIN LUCZAK CEO 7248361123 2026-05-15 1 KELLY A BROCIOUS P01254262 4126976400 2026-04-27 2025 2025-03-06 01:10:19Z X BENJAMIN LUCZAK 41 W OTTERMAN ST SUITE 410 GREENSBURG PA 15601 9356146 0 X WWW.WESTMORELANDCULTURALTRUST.ORG X 1989 PA WESTMORELAND CULTURAL TRUST IS A CONDUIT FOR COMMUNITIES TO THRIVE. WE DO SO BY WELCOMING BROAD FORMS OF ARTISTIC EXPRESSION, FORGING PURPOSEFUL PARTNERSHIPS, AND PROGRAMMING MEANINGFUL ARTS EDUCATION AND ENGAGEMENT ACTIVITIES. 18 18 46 90 0 0 2032701 4001739 6224944 4926470 103934 82387 308971 276979 8670550 9287575 0 0 0 0 1776949 1994880 0 0 315705 6472089 5352088 8249038 7346968 421512 1940607 15466128 15655523 1724026 1553832 13742102 14101691 X WESTMORELAND CULTURAL TRUST IS A CONDUIT FOR COMMUNITIES TO THRIVE. WE DO SO BY WELCOMING BROAD FORMS OF ARTISTIC EXPRESSION, FORGING PURPOSEFUL PARTNERSHIPS, AND PROGRAMMING MEANINGFUL ARTS EDUCATION AND ENGAGEMENT ACTIVITIES. 0 0 4300742 4047818 PRESENTING ARTS AND CULTURAL EXPERIENCES THROUGH THE PALACE THEATRE AND GREENSBURG GARDEN & CIVIC CENTER, THE WESTMORELAND CULTURAL TRUST PRESENTS ENTERTAINMENT FOR ALL. IN 2024, OVER 157,000 PATRONS AND GUESTS VISITED OUR FACILITIES. THE PALACE THEATRE IS HOME TO MANY RESIDENT COMPANIES INCLUDING THE WESTMORELAND SYMPHONY ORCHESTRA, RIVER CITY BRASS BAND, STAGE RIGHT! AND WESTMORELAND PERFORMING ARTS. 186845 PROVIDING SUPPORT SERVICES FOR PRESENTING ARTS ORGANIZATIONS TO SUPPORT THE ARTS IN THE REGION, THE TRUST HAS OPENED A CENTRAL TICKET OUTLET AT THE PALACE BOX OFFICE. THE TRUST ALSO OFFERS COUNSELING FOR EVENT PRESENTATION, CONSULTATION FOR GROUPS USING THE PALACE, AND COLLABORATIVE PROMOTION OPPORTUNITIES. 1884610 1155631 MANAGING COMMUNITY ASSETS THE TRUST OWNS AND MANAGES THE PALACE THEATRE AND THE STARK/JAMES AND UNION TRUST BUILDINGS, AND MANAGES THE GREENSBURG GARDEN AND CIVIC CENTER. DEVELOPING AN HISTORICAL/CULTURAL/ENTERTAINMENT DISTRICT, THE WESTMORELAND CULTURAL TRUST ENJOYS STRONG PARTNERSHIPS WITH CITY, COUNTY, AND STATE GOVERNMENT. WESTMORELAND CULTURAL TRUST HAS CREATED A VIBRANT DISTRICT IN CENTRAL WESTMORELAND COUNTY ANCHORED BY THE PALACE THEATRE, SETON HILL UNIVERSITY'S PERFORMING ARTS CENTER AND ARTS CENTER, AND THE HISTORIC GREENSBURG TRAIN STATION. THE DISTRICT WAS RECOGNIZED ON THE NATIONAL REGISTER OF HISTORIC PLACES IN MAY 1995. UPSCALE RESTAURANTS IN DOWNTOWN GREENSBURG PROVIDE FURTHER INCENTIVE TO THEATERGOERS TO ENJOY A COMPLETE EXPERIENCE DOWNTOWN. 6372197 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 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 0 0 0 0 1 46 0 46 1 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X BENJAMIN LUCZAK 7248361123 41 W OTTERMAN ST SUITE 410 GREENSBURG PA 15601 TIM FEDELE CHAIR 1.00 X X 0 0 0 RAYMOND FOLLADOR VICE CHAIR 1.00 X X 0 0 0 FELICIA DEVINCENTIS SECRETARY 1.00 X X 0 0 0 EDWARD DEPASQUALE TREASURER 1.00 X X 0 0 0 SCOTT E AVOLIO DIRECTOR 1.00 X 0 0 0 KEITH BISKUP DIRECTOR 1.00 X 0 0 0 GREGGORY BRANDT DIRECTOR 1.00 X 0 0 0 IMOGENE CATHEY JD DIRECTOR 1.00 X 0 0 0 CARMEN T EISAMAN DIRECTOR 1.00 X 0 0 0 SEAN KERTES DIRECTOR 1.00 X 0 0 0 A RICHARD KACIN DIRECTOR 1.00 X 0 0 0 JEFF SMAIL DIRECTOR 1.00 X 0 0 0 DONALD MORCHESKY DIRECTOR 1.00 X 0 0 0 T TERRANCE REESE DIRECTOR 1.00 X 0 0 0 JANICE DEVINE DIRECTOR 1.00 X 0 0 0 MICHAEL VESELY DIRECTOR 1.00 X 0 0 0 THOMAS WARD MD DIRECTOR 1.00 X 0 0 0 DANA MALDET DIRECTOR 1.00 X 0 0 0 KEVIN JANSMA DIRECTOR (UNTIL 10/25) 1.00 X 0 0 0 ROBERT GREGERSON DIRECTOR (UNTIL 8/25) 1.00 X 0 0 0 KEVIN BOCK DIRECTOR (UNTIL 5/25) 1.00 X 0 0 0 BENJAMIN J LUCZAK CEO 40.00 X 197056 0 11757 197056 0 11757 1 0 1 0 0 910538 3091201 4001739 CULTURAL EVENTS 711300 3825588 3825588 EXEMPT FUNCTION RENTS 711300 1100882 1100882 4926470 82387 82387 290801 68571 222230 222230 OTHER INCOME 900099 54749 54749 54749 9287575 5203449 0 82387 208813 167051 41762 1453129 1109203 213562 130364 11337 8693 1723 921 189767 145314 28558 15895 131834 101209 20210 10415 4070 4070 92191 92191 97069 97069 214242 181399 32843 115155 97502 17653 29442 29442 191736 166072 25664 29858 29858 5452 905 4547 563451 563451 90056 76250 13806 CULTURAL EVENTS PRESENT 3230880 3230880 REPAIRS 315701 315701 FUNDRAISING 158110 158110 BOX OFFICE 116589 116589 98086 62536 35550 7346968 6372197 659066 315705 2537792 1421970 43511 39560 8818 6868 17189 88050 22366653 8835362 12652631 13531291 13729 15617 192458 552167 15466128 15655523 237647 244903 225255 14717 143346 139622 1117778 1154590 1724026 1553832 X 13140587 13846131 601515 255560 13742102 14101691 15466128 15655523 X 1940607 -1581018 X 0 1 X 1 0 X 1689282 1249215 1232734 2032701 4001739 10205671 1689282 1249215 1232734 2032701 4001739 10205671 10205671 5631 16646 56629 134550 82387 295843 14575 5490 25528 34692 54749 135034 10636548 24380354 0.95950 0.96090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 45000 45000 6749725 11446833 7083513 11113045 2947660 979233 1968427 446234 731201 772616 404819 13531291 SECURITY DEPOSITS 45172 UNEARNED REVENUE, PRESENTING 1057674 FINANCING LEASE LIABILITY 51744 1154590 X 7775128 -1512447 -1512447 9287575 0 9287575 7415539 68571 68571 7346968 0 7346968 PART III, LINE 4: ANTIQUES ARE DISPLAYED AT THEATRES AT CULTURAL EVENTS PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND HAS BEEN RECOGNIZED AS TAX-EXEMPT UNDER SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED. THE ORGANIZATION FOLLOWS ACCOUNTING STANDARD CODIFICATION (ASC) 740, ACCOUNTING FOR INCOME TAXES FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS THAT PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE ORGANIZATION HAD CONCLUDED AS OF DECEMBER 31, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS THAT WOULD REQUIRE RECOGNITION OF AN ASSET OR LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2022, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 68,571. NET ASSETS RELEASED FROM RESTRICTIONS -1,581,018. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 68,571. X 0 0 0 0 0 0 0 0 0 BENJAMIN J LUCZAK CEO 172500 0 22825 0 1731 0 320 0 11437 0 208813 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B EXECUTIVE MANAGEMENT AND EVERY VOTING BOARD MEMBER RECEIVES A COPY OF THE DRAFT 990 ONE WEEK PRIOR TO THE EXPECTED FILING DATE WITH A REQUEST TO PROVIDE COMMENTS TO THE PREPARER PRIOR TO THE FILING DATE. FORM 990, PART VI, SECTION B, LINE 12C WESTMORELAND CULTURAL TRUST ANNUALLY REQUIRES ITS BOARD MEMBERS, OFFICERS AND KEY EMPLOYEES TO FILL OUT A CONFLICTS OF INTEREST FORM. DURING BOARD MEETINGS, IF AN INTERESTED PARTY HAS A CONFLICT, HE OR SHE RECUSES THEMSELVES FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES THE CEO'S SALARY BASED ON COMPARABLE INDUSTRY STANDARDS AND REGULARLY ELEVATES THE CEO'S PERFORMANCE. THE CEO DETERMINES THE STAFF SALARIES AND REGULARLY ELEVATES DIRECT REPORTS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE CORPORATE OFFICE UPON REQUEST. FORM 990 IS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: NET ASSETS RELEASED FROM RESTRICTIONS -1,581,018.