Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 135,359 | 1,563,358 | 542,663 | 879,112 | 303,998 | 3,424,490 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 135,359 | 1,563,358 | 542,663 | 879,112 | 303,998 | 3,424,490 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 2,786,727 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 637,763 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 135,359 | 1,563,358 | 542,663 | 879,112 | 303,998 | 3,424,490 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 16,665 | 66,100 | 14,985 | 97,750 | ||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 3,466 | 256 | 3,722 | |||
| 11 | Total support. Add lines 7 through 10 | 3,525,962 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
|---|
| Current Year Facts and Circumstances: Bethany Arts Community 10% Facts and Circumstances TestBethany Arts Community, Inc. (BAC") continues to qualify as a publicly supported organization under the facts and circumstances test (the "Test") set forth in Treas. Reg. Section 1.170A-9(f)(3), as follows: BAC 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, and meets the ten percent support limitation and the attraction of public support test. In addition, BAC is in the nature of an organization that is publicly supported, taking into account all pertinent facts and circumstances, as follows:Public Support: Ten-Percent Support Limitation. BACs public support percentage for the current taxable year is 17.9%. Attraction of public support. To determine the continuity and bona fides of a program designed to solicit funds from the general public or community, consideration is given to the fact that an organization, in its first years, can limit the scope of its solicitations to persons considered most likely to provide enough seed money to enable it to start its charitable activities and expand its fund-raising. Treas. Reg. 1.170A-9(f)(3)(ii). This is exactly the scenario for BAC.Founded in May of 2015 by David Lyons, BAC is a center for arts creation, instruction and appreciation, offering a wide range of programs and services designed to help the many forms of art be taught, produced, and flourish. Mr. Lyons is the original funder to BAC, purchasing its 44,000 square foot building set on 25 serene acres of mostly wooded land, and then spending the next several years funding construction and preparation of the facility for its artistic and educational programming. In 2018, BAC opened its doors and began programming and also began to fundraise from the general public, including holding its first annual fundraiser. BAC also started its first artist residencies that year, supported in part by government funding.BAC also began to expand its Board of Directors (see further below) in 2018 and 2019 and increase its programming, as well as hire a grant writer, all of which has led to an increase in public funding, including New York State government grants and grants from local public charities supporting artistic programming.In 2020, COVID was disruptive to some of BACs plans, but it hired a new Executive Director and its programming and attraction of public support continued, resulting in grants from the NEA (National Endowment for the Arts), NYSCA (NY State Council on the Arts) and others, as well further expansion of BACs Board. Currently, BAC is in the process of hiring a Development Director to further increase its public funding. Accordingly, BAC carries on activities designed to attract support from governmental units and other publicly supported organizations.In addition, BAC satisfies the following facts and circumstances, which are taken into consideration in determining whether an organization is publicly supported for purposes of the Test.Availability of public facilities or services; public participation in programs or policies. As stated above, BAC provides artistic and educational programming for the benefit of the general public on a continuing basis. Artists of all ages and levels of experience are welcomed by BAC to explore and create art that the community can experience and be engaged in while enhancing their perception and perspective of the world. BAC aims to inspire sharing, connection and collaboration in a culture designed for the benefit of the local community and beyond.Beginning in 2018, BAC has had a full schedule of classes, lectures, music, dance and theatre performances, kids programs and artists residencies. In 2020, BAC was forced by COVID to pivot to virtual programming, but its public-facing operations continued.Representative governing body. BAC has a governing body that represents the broad interests of the public, rather than the personal or private interests of a limited number of donors. BAC's Board of Directors is comprised of the following nine individuals:David Lyons, Founder and Board PresidentDavid Lyons founded BAC in May 2015. As President of the Board, Mr. Lyons brings a range of practical experience which he will apply in support of BACs purposes. Mr. Lyons appreciation for the arts began with influence from his grandfather who himself was a patron and supporter of the many disciplines of artist creation. While this brought him into direct contact with varying art forms, Mr. Lyons has only begun to explore his artistic potential. Being an active supporter and consumer of art as a result, Mr. Lyons commitment to BAC is inspired by several personal observances, lack of local art programs in the local community, unavailable quality of programming for children and firsthand knowledge of the detrimental effects of not being able to explore ones own potential in the arts. Kimball Lyons Gell, Board Member and SecretaryKimball Lyons Gell has lived her entire life in New York State. For two years she managed the library at the Swedish Institute College in Manhattan. In January 2004, Shelley Boris and Kimball partnered to start Fresh Company. Based out of the Garrison Institute in Garrison, NY, Fresh Company provides food service for this respected organization. In 2010 Fresh Company opened a caf at the Storm King Art Center in New Windsor, NY. Kimballs role at Fresh Company is in administration, event planning, and project development. Laurie Vander Hart, Board Member and TreasurerLaurie Vander Hart is the Chief Administrative Officer of Tiedemann Investment Group and affiliated entities (TIG Advisors LLC) since July 1991 and became a General Partner in 1996. Laurie also currently serves as Treasurer on the Board of Directors of Ferncliff Manor Inc, a not-for-profit organization supporting the mission of a unique residential school located in Yonkers, New York, founded in 1935 for children with developmental disabilities. Laurie formerly served as Chairperson and Treasurer of New Beginnings Nursery School in Tarrytown for ten years, a not-for-profit preschool.Jessica Irons, Board Member and Vice PresidentJessica Irons sits on the boards of Ossining MATTERS (Ossinings Educational Foundation) and the Ossining Arts Project (The Village Art Committee). For 10 years she was the Artistic Director of the Andhow! Theater Company and has directed productions for many theatre companies. She was also the original therapeutic arts director at Children of Promise, NYC in Bedford Stuyvesant, where she developed and implemented therapeutic art & theater curricula for children of incarcerated parents. Brenda Montanile, Board MemberBrenda Montanile is the Founder and President of Palmas Mosaic Arts, a nonprofit organization which has been developing and creating community-based mosaic projects and educational workshops since 2011. Most recently, she has studied in Chicago, as a Certification student at The Chicago Mosaic School, and in Italy, using traditional tools, techniques and materials. Memberships: The Chicago Mosaic School, Contemporary Mosaic Artists, International Polymer Clay Association, Licensed Puerto Rican Artesano, Society of American Mosaic Artists (SAMA)Paul Wallace, Board MemberPaul Wallace is an artist living in Los Angeles, California. For over 30 years, Mr. Wallace has been making painting and sculpture. Pauls range of work incorporates traditional painting techniques as well as contemporary tools such digital development and output.Dana Teague, Board MemberDana Teague is a Project Manager for a Public Utility in Boston. During her tenure with the Utility, Dana has worked in Information Technology, Human Resources and Electric Operations. Dana is currently on the Human Resources Board for the Town of Brookline, MA. Danas past volunteer work includes: President of Fund Raising for the YMCA Chimney Corners Camp, President of the Library Committee at Lincoln School in Brookline, MA. Most importantly, Dana is an appreciative and grateful lover of the Arts.Joyce Sharrock Cole, Board MemberJoyce Sharrock Cole is a founding member and lead researcher of the Little Bertie County Genealogical Society, which facilitates the Ossining Public Library Genealogy Group. Throughout her work, she has curated numerous presentations at such locations as the Ossining Public Library, The Ossining Historical Society, The Ossining Rotary Club, Park School, and The Historic Hope Plantation in Bertie County North Carolina. Currently, Joyce is the Ossining Village Historian, serves as a member of the Ossining Historic Preservation Commission and has worked for Westchester County Department of Emergency Services for the past 23 years. Henry Welt, Board MemberHenry, who is a practicing lawyer, has represented artists and art galleries as well as museums and art schools; he served as a member of |
| Return Reference | Explanation |
|---|
| Software ID: | 20011551 |
| Software Version: | 2020v4.0 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | David Lyons, Kimball Lyons Gell, and Brenda Montanile are siblings. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | Bethany's Form 990 is prepared by our accountant in collaboration with the treasurer. The draft Form 990 is then reviewed by the full board. After responding to all inquires and making any necessary changes, the final Form 990 is provided to all members of the board prior to its filing with the IRS. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | A conflict of interest disclosure statement is obtained annually from all board members. Bethany's board follows the provision of its conflict of interest policy with respect to any actual or potential conflicts that may arise. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | Compensation of the Organization's Executive Director was determined by the Board of Directors after doing an evaluation, comparability data study, and deliberation. The board decision was documented. There were no other compensated officers or key employees. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Bethany's governing documents, policies, and financial statements are made available to the public upon request. |
| Software ID: | 20011551 |
| Software Version: | 2020v4.0 |