Hallwalls INC FY2024 filing

Tax-deductible

Buffalo, NY501(c)(3)Since 1974Arts & CultureEIN 16-1104232Revenue $455K in FY2024

On file with the IRS341 Delaware Ave, 14202-1871 · Buffalo, NYTax-exempt since May 1978Publicly supported charity — 170(b)(1)(A)(vi)

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To recognize and serve a vital commuity artistic presence which I sglobal in its outlook challenging in its ideas pluralistic in its concerns and diverse in its expression. Hallwall's two-fold mission is to serve artists by supporting the creation and presentation of new work in the visual media performing and literary arts and to serve the public by making these morks available to audiences. We are dedicated in particular to work by artists which challenges and extends the traditional boundries of the various art forms and which is critically engaged with current issues in the arts and through the arts-in society.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$50K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $22K a year · 5% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$50K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $67K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$83K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
21
of 21 voting members
Looks good: 21 of 21 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$455K
+16% vs prior year
Spent
$447K
To programs
85%
Net assets
$378K
By yearFY2020–FY2024
Revenue
$455K
FY2024▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$293K
FY2021$471K
FY2022$448K
FY2023$393K
FY2024$455K
FY2024$494K
Expenses
$447K
FY2024▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$414K
FY2021$422K
FY2022$445K
FY2023$440K
FY2024$447K
FY2024$512K
Net assets
$378K
FY2024▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$355K
FY2021$440K
FY2022$401K
FY2023$370K
FY2024$378K
FY2024$360K

From the FY2024 Form 990 (year ending August 2024) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1978.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $379K Management & general 10% · $43K Fundraising 6% · $25K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

22 people listed on the 990; $50K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Dir.
$50,500Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Chair Fdrg
$0Pt VII · Sec A
$0Pt VII · Sec A

Parrish Gibbons’s $60K as Executive Dir. is at the 55th percentile of top reported officer pay among 2215 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Parrish Gibbons$60,292—————
Edmund J Cardoni—$50,500$50,500$50,500$47,568$50,500
Polly Little-Lavatelli————$11,863$34,094

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports artists creating new, challenging, and diverse global art, making it accessible to the public.

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Provided by the organization

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1 program · $379K · in their own filed words · FY2023
01

Hallwalls is a multidisciplinary contemporary arts center of national and international reputation serving audiences in buffalo erie county and other western new york counties. Year-round public programs comprise a mix of gallery exhibitions and installations by emerging and distinguished professional visual artists both national and…

$379Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 4 funders$67K
See all 4 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$455K
Ln 12
Gifts and grantsLn 1h$316K
Other incomeLn 4–11$90K
Investment incomeLn 3$40K
Money outPt IX
$447K
Ln 25
Programscol B$379K
Managementcol C$43K
Fundraisingcol D$25K
Owns and owesPt X
$378K
net assets · Ln 32
Cash and savingsLn 1–2$12K
Total assetsLn 16$461K
LiabilitiesLn 26$83K
PeoplePt VI, VII
22
listed · VII A
PaidVII A1
Voting boardVI 1a21
IndependentVI 1b21
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$316K
Government grantsLn 1e$111K
Fees for servicesLn 2g$9K
Investment incomeLn 3$40K
Other incomeLn 4–11$90K
Gains on assetsLn 7$0
Total revenueLn 12$455K
Assets in detailPt X, end of year
CashLn 1$12K
SavingsLn 2$500
Cash and savings togetherLn 1–2$12K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$219K
Other assetsLn 15$222K
Total assetsLn 16$461K
LiabilitiesLn 26$83K
Net assetsLn 32$378K
OperationsPt I, VI
EmployeesI 55
VolunteersI 6105
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$26K$12K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$229K$219K
Total assetsLn 16$452K$461K
LiabilitiesLn 26$81K$83K
Net assetsLn 32$370K$378K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$50K$35K$8K$8K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$134K$101K$20K$13K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$22K$16K$3K$2K
Payroll taxesLn 10$15K$11K$2K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$9K$9K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$69K$62K$7K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$20K$19K$793
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$11K$8K$2K$675
InsuranceLn 23$9K$8K$894
Other expenses (24a–d)Ln 24$96K$96K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$447K$379K$43K$25K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $455K$447K$7K$378K 990 PDF
FY2023 $393K$440K−$48K$370K 990 PDF
FY2022 $448K$445K$3K$401K 990 PDF
FY2021 $471K$422K$49K$440K 990 PDF
FY2020 $293K$414K−$121K$355K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $454,638 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $266,971$315,578
I-9 Program service revenuePrior year $53,717$9,306
I-10 Investment incomePrior year −$5,281$39,644
I-11 Other revenuePrior year $77,487$90,110
I-12 Total revenuePrior year $392,894$454,638
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $210,227$221,343
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $230,257$225,934
I-18 Total expensesPrior year $440,484$447,277
I-19 Revenue less expensesPrior year −$47,590$7,361
Part VI · Governance 21 of 21 board members independent, no flags
VI-1a Voting members of the governing body21
VI-1b Independent voting members21
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $454,638 across 12 lines filed
VIII-1b Membership dues$23,064
VIII-1e Government grants$111,000
VIII-1f All other contributions, gifts and grants$181,514
VIII-1h Total contributions, gifts and grants$315,578
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,306$9,306
VIII-3 Investment incomeRelated to mission $39,644$39,644
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$81,595
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,515$8,515
VIII-12 Total revenueRelated to mission $57,465$454,638
Part IX · Statement of functional expenses $447,277 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $35,350 · Management $7,575 · Fundraising $7,575$50,500
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $101,401 · Management $20,145 · Fundraising $12,753$134,299
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $16,267 · Management $3,297 · Fundraising $2,418$21,982
IX-10 Payroll taxesPrograms $10,776 · Management $2,184 · Fundraising $1,602$14,562
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $8,664$8,664
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $2,541$2,541
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $62,352 · Management $6,927$69,279
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $19,041 · Management $793$19,834
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $8,350 · Management $1,593 · Fundraising $675$10,618
IX-23 InsurancePrograms $8,053 · Management $894$8,947
IX-24 Other expenses (24a–d)Programs $96,444$96,444
IX-24e All other expensesPrograms $9,607$9,607
IX-25 Total functional expensesPrograms $378,846 · Management $43,408 · Fundraising $25,023$447,277
Part X · Balance sheet $461,136 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $25,954$11,862
X-2 Savings and temporary cash investmentsStart of year $500$500
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $8,500$8,500
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $229,200$218,582
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $187,467$221,692
X-16 Total assetsStart of year $451,621$461,136
X-17 Accounts payable and accrued expensesStart of year $26,221$28,375
X-26 Total liabilitiesStart of year $81,221$83,375
X-27 Net assets without donor restrictionsStart of year $225,030$232,391
X-28 Net assets with donor restrictionsStart of year $145,370$145,370
X-32 Total net assets or fund balancesStart of year $370,400$377,761
X-33 Total liabilities and net assetsStart of year $451,621$461,136
Part XI · Reconciliation of net assets $377,761 net assets at year end
XI-1 Total revenue$454,638
XI-2 Total expenses$447,277
XI-3 Revenue less expenses$7,361
XI-4 Net assets at start of year$370,400
XI-10 Net assets at end of year$377,761

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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