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HomeMy WebLinkAbout2018The Sebastian River fro nt Fine Arcs &Music Festival siva! Compiled Financial l UnaUditeds tatements SePtelber 30 20 18 Inc. ` t.3ttr:r,�-�*i Ph.�7�or�in,C.PG 1623 US Hwy 1, Suite B-4 Telephone: (772) 388-3301 Sebastian, FL 32958 Fax: (772) 388-0810 ACCOUNTANT'S COMPILATION REPORT To the Board of Directors, Sebastian Riverfront Fine Arts & Music Festival, Inc. 1125 US Hwy 1 Sebastian, FL 32978 Management is responsible for the accompanying financial statement of Sebastian Riverfront Fine Arts & Music Festival, Inc. Inc. (a non-profit organization), which comprise the statement of assets, liabilities, and equity— cash basis as of September 30, 2018 and 2017, and the related statement of operations — cash basis for the twelve months then ended, and for determining that the cash basis of accounting is an accep(;pble financial reporting framework. I have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. I did not audit or review the financial statements nor was I required to perform any procedures to verify the accuracy or completeness of the information provided by management. Accordingly, I do not express an opinion, a conclusion, nor provide any form of assurance on these financial statements. The financial statements are prepared in accordance with the cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. Management has elected to omit substantially all the disclosures ordinarily included in financial statements prepared in accordance with the cash basis of accounting. If the omitted disclosures were included in the financial statements, they might influence the user's conclusion about the Charity's assets, liabilities, equity, revenues, and expenses. Accordingly, the financial statements are not designed for those who are not informed about such matters. December 28, 2018 Sebastian Riverfront Fine Arts & Music Festival, Inc. Statement of Assets, Liabilities and Equity - Cash Basis As of September 30, 2018 ASSETS Current Assets Checking/Savings Oculina Bank RBC Bank 7948 Total CheckinglSavings Total Current Assets Fixed Assets Accumulated depreciation Furniture and Equipment Total Fixed Assets TOTALASSETS LIABILITIES & EQUITY Equity Opening Bal Equity Unrestricted Net Assets Net Income Total Equity TOTAL LIABILITIES & EQUITY Sep 30, 18 47,639.99 0.00 47,639.99 47,639.99 (1,165.00) 1,369.83 204.83 47,844.82 12,834.00 35,796.34 (785.52) A7 AAA R7 47,844.82 See accountanfs compilation report. Sep 30, 17 47,806.51 500.00 48,306.51 48,306.51 (1,046.00) 1,369.83 323.83 48,630.34 12,834.00 32,705.48 3,090.86 AA R qn qd 48,630.34 Sebastian Riverfront Fine Arts & Music Festival, Inc. Statement of Operations - Cash Basis October 1, 2017 through September 30, 2018 Ordinary Income/Expense Income Direct Public Support Sponsorship Corporate Contributions Direct Public Support - Other Total Direct Public Support Rentals Artists' Booth Rentals Food Booth Rentals Administrative Fee Total Rentals T-shirts/Posters Total Income Expense Depreciation expense Website Executive Director Compensation Festival Site Operating Expense Artist Breakfast Awards/Judging Entertainment Equipment Rental On Site Supplies Parking Monitors Total Festival Site Operating Expense Operating Expenses Advertising Bank Charges Dues Postage and Delivery Printing and Copying Supplies Total Operating Expenses Oct'17-Sep 18 Oct'16-Sep 17 250.00 750.00 0.00 1,250.00 405.00 0.00 655.00 2,000.00 15,125.00 15,875,00 2,400.00 2,400.00 2,010.00 2,325.00 19,535.00 20,600.00 377.07 (219.38) 20,567.07 22,380.62 119.00 119.00 288.75 785.00 2,010.00 2,340.00 90.00 0.00 1,060.00 1,050.00 5,600.00 5,725.00 1,584.32 1,584.32 75.00 366.79 1,250.00 500.00 9,659.32 9,226.11 3,980.00 2,980.00 0.00 116.50 245.00 340.00 0.00 116.80 169.67 286.25 417.16 21.96 4,811.83 3,861.51 Page 1 See accountant's compilation report. Sebastian Riverfront Fine Arts & Music Festival, Inc. Statement of Operations - Cash Basis October 1, 2017 through September 30, 2018 Other Types of Expenses Charitable Contribution Facebook Goody Bags for Artists License & Permits Insurance Other Costs Total Other Types of Expenses Professional Fees Accounting Fees Total Professional Fees State of Florida Fees Total Expense Net Ordinary Income Other Income/Expense Other Expense Cash Transfer to New Bank Acct Total Other Expense Net Other Income Net Income Oct'17-Sep 18 Oct'l6-Sep 17 500.00 0.00 0.00 40.88 538.80 523.62 30.00 30.00 1,974.83 1,151.39 890.06 691.00 3,933.69 2,436.89 450.00 385.00 450.00 385.00 80.00 136.25 21,352.59 19,289.76 (785.52) 3,090.86 0.00 0.00 0.00 0.00 0.00 0.00 (785.52) 3,090.86 Page 2 See accountant's compilation report. Form 990-N Electronic Notice (e -Postcard) ¢¢¢ OMB No. 1545-2085 Department of the Treasury for Tax -Exempt Organization not Required to File Form 990 or 99 + 2018 Internal Revenue Service pen to Public Inspection A For the 2018 Calendar year, or tax year beginning 2018-10.01 and ending 2019-09-30 *� B Check If available C Name of Organization: SEB IA RIVERFRONT FINE &� D Employee Identification E] Terminated for Business ARTS 8 MUSIC FESTIV C rmx, Number 0 Gross receipts are normally $50,000 or less — 1125 UB HIGHWAY 1, SEBASTIAN. FL. L(s E Website: F Name of Pr)r,4 pby0Pocar: ROBSgX-f SON 1125 US h)CeHWAY 1. SEBFS`TIAN'FL. US. 32968 Privacy Act and Paperwork Reduction Act Notice: Weaskfor the information on this form to corny out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you arecomplying with these laws. The organization is not required to provide information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Beeks or records relating to a fprm or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. The roles governing the confidentiality of the Form 990-N Is covered In code section 6104. The time needed to complete and file this forth and related schedules will vary depending on the individual circumstances. The estimated average times Is 15 minutes. Note: This Image is provided for your records only. Do Not mall this page to the IRS. The IRS will not accept this filing via paper. You must file your Form 990-N (e -Postcard) electronically.