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Nonprofiteer
← WESTMORELAND CULTURAL TRUST

Form 990 for tax year 2025

Filed by WESTMORELAND CULTURAL TRUST.

Totals

Total revenue
$9,287,575
Total expenses
$7,346,968
Contributions and grants received
$4,001,739
Grants paid
$0
Program service revenue
$4,926,470
Investment income
$82,387
Other revenue
$276,979
Total assets, end of year
$15,655,523
Total liabilities, end of year
$1,553,832
Net assets or fund balances, end of year
$14,101,691
Program services expenses (Part IX)
$6,372,197
Management and general expenses
$659,066
Fundraising expenses
$315,705
Program service expenses (Part III)
$6,372,197

Program services were 86.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $910,538

  • 1f · All other contributions, gifts and grants

    $3,091,201

  • 2a · Program service revenue: CULTURAL EVENTS

    total $3,825,588 · related or exempt $3,825,588

  • 2b · Program service revenue: EXEMPT FUNCTION RENTS

    total $1,100,882 · related or exempt $1,100,882

  • 3 · Investment income

    total $82,387 · excluded $82,387

  • 10a · Gross sales of inventory

    $290,801

  • 10b · Cost of goods sold

    $68,571

  • 10c · Net income from sales of inventory

    total $222,230 · related or exempt $222,230

  • 11a · Other revenue: OTHER INCOME

    total $54,749 · related or exempt $54,749

  • 11e · Other revenue, total

    $54,749

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $208,813 · program services $167,051 · management and general $41,762

  • 7 · Other salaries and wages

    total $1,453,129 · program services $1,109,203 · management and general $213,562 · fundraising $130,364

  • 8 · Pension plan contributions

    total $11,337 · program services $8,693 · management and general $1,723 · fundraising $921

  • 9 · Other employee benefits

    total $189,767 · program services $145,314 · management and general $28,558 · fundraising $15,895

  • 10 · Payroll taxes

    total $131,834 · program services $101,209 · management and general $20,210 · fundraising $10,415

  • 11b · Fees: legal

    total $4,070 · management and general $4,070

  • 11c · Fees: accounting

    total $92,191 · management and general $92,191

  • 11g · Fees: other

    total $97,069 · management and general $97,069

  • 12 · Advertising and promotion

    total $214,242 · program services $181,399 · management and general $32,843

  • 13 · Office expenses

    total $115,155 · program services $97,502 · management and general $17,653

  • 15 · Royalties

    total $29,442 · program services $29,442

  • 16 · Occupancy

    total $191,736 · program services $166,072 · management and general $25,664

  • 17 · Travel

    total $29,858 · management and general $29,858

  • 20 · Interest

    total $5,452 · program services $905 · management and general $4,547

  • 22 · Depreciation, depletion and amortization

    total $563,451 · program services $563,451

  • 23 · Insurance

    total $90,056 · program services $76,250 · management and general $13,806

  • 24a · Other expenses: CULTURAL EVENTS PRESENT

    total $3,230,880 · program services $3,230,880

  • 24b · Other expenses: REPAIRS

    total $315,701 · program services $315,701

  • 24c · Other expenses: FUNDRAISING

    total $158,110 · fundraising $158,110

  • 24d · Other expenses: BOX OFFICE

    total $116,589 · program services $116,589

  • 24e · All other expenses

    total $98,086 · program services $62,536 · management and general $35,550

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $2,537,792 · end of year $1,421,970

  • 4 · Accounts receivable

    beginning of year $43,511 · end of year $39,560

  • 8 · Inventories for sale or use

    beginning of year $8,818 · end of year $6,868

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,189 · end of year $88,050

  • 10a · Land, buildings and equipment: cost or other basis

    $22,366,653

  • 10b · Land, buildings and equipment: accumulated depreciation

    $8,835,362

  • 10c · Land, buildings and equipment, net

    beginning of year $12,652,631 · end of year $13,531,291

  • 11 · Investments: publicly traded securities

    beginning of year $13,729 · end of year $15,617

  • 15 · Other assets

    beginning of year $192,458 · end of year $552,167

  • 17 · Accounts payable and accrued expenses

    beginning of year $237,647 · end of year $244,903

  • 19 · Deferred revenue

    beginning of year $225,255 · end of year $14,717

  • 23 · Secured mortgages and notes payable

    beginning of year $143,346 · end of year $139,622

  • 25 · Other liabilities

    beginning of year $1,117,778 · end of year $1,154,590

  • 27 · Net assets without donor restrictions

    beginning of year $13,140,587 · end of year $13,846,131

  • 28 · Net assets with donor restrictions

    beginning of year $601,515 · end of year $255,560

Mission and programs · 2025

Mission

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.

  • 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.

    Expenses $4,300,742 · Revenue $4,047,818

  • 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.

    Expenses $186,845

  • 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.

    Expenses $1,884,610 · Revenue $1,155,631

  • 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.

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Tim Fedele

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Raymond Follador

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Felicia Devincentis

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Edward Depasquale

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Scott E Avolio

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Keith Biskup

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Greggory Brandt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Imogene Cathey JD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Carmen T Eisaman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Sean Kertes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • A Richard Kacin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jeff Smail

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Donald Morchesky

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • T Terrance Reese

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Janice Devine

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Michael Vesely

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thomas Ward MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dana Maldet

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kevin Jansma

    DIRECTOR (UNTIL 10/25)

    Total calculated
    $0
    Hours/week
    1

  • Robert Gregerson

    DIRECTOR (UNTIL 8/25)

    Total calculated
    $0
    Hours/week
    1

  • Kevin Bock

    DIRECTOR (UNTIL 5/25)

    Total calculated
    $0
    Hours/week
    1

  • Benjamin J Luczak

    CEO

    Total calculated
    $208,813
    From this org
    $197,056
    From related orgs
    $0
    Other
    $11,757
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,500
    Bonus
    $22,825
    Other
    $1,731
    Deferred
    $320
    Nontaxable benefits
    $11,437
    Filer's total
    $208,813

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Independent compensation consultant

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
15 May 2026
IRS schema version
2025v4.1
Source object
202611359349304986

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