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WESTERN AVENUE COMMUNITY FOR THE ARTS INC

EIN 87-4789167 LOWELL, MA

Largest nonprofits in Massachusetts

Revenue 2024
$2,443,780
Expenses 2024
$2,530,821

Program services were 96.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
A20
Classification
1000
Street
PO BOX 549

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

THE CORPORATION'S PRIMARY PURPOSE IS TO CREATE THRIVING ECOSYSTEMS THAT SUPPORT THE ARTS, CULTURE AND COMMUNITIES THROUGH THE DEVELOPMENT AND STEWARDSHIP OF PROGRAMS, SERVICES AND ADVOCACY WITH A FOCUS ON AFFORDABLE ARTIST WORK, LIVE/WORK AND COMMUNITY SPACES AND OTHER MAKER SPACES WHERE WORK CAN BE CREATED, REHEARSED, AND PRESENTED.

  • IN MARCH 2022, WACA PURCHASED WESTERN AVENUE STUDIOS AND LOFTS IN LOWELL MASSACHUSETTS, A MIXED-USE CONDOMINIUM PROPERTY WHICH IS PRIMARILY COMPRISED OF 250 WORK-ONLY ARTIST STUDIO SPACES IN THREE BUILDINGS AND 50 LIVE/WORK STUDIOS IN A FOURTH BUILDING. WACA'S INTEREST IN THE CONDOMINIUM IS FOUR UNITS OF A FIVE-UNIT PROPERTY, REPRESENTING AN UNDIVIDED 92% COMBINED PERCENTAGE INTEREST OF THE ENTIRETY OF THE PROPERTY.WACA IS AN EXAMPLE CREATIVE CAMPUS INITIATIVE WITH A MISSION TO CREATE THRIVING ECOSYSTEMS THAT SUPPORT THE ARTS, CULTURE AND COMMUNITIES THROUGH THE DEVELOPMENT AND STEWARDSHIP OF PROGRAMS, SERVICES AND ADVOCACY WITH A FOCUS ON AFFORDABLE ARTIST WORK, LIVE/WORK AND COMMUNITY SPACES AND OTHER MAKER SPACES WHERE WORK CAN BE CREATED, REHEARSED, AND PRESENTED.

    Expenses $2,431,828 · Revenue $2,390,995

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Cheryl Tougias

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • James Buza

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1.5 related
  • Awilda Irizarry

    CLERK

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Joanne Kaliontzis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • Lisa Nickerson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • James Grace Esq

    VICE PRESIDENT

    Total calculated
    $199,767
    From this org
    $45,000
    From related orgs
    $149,207
    Other
    $5,560
    Hours/week
    3 + 37 related

    Schedule J breakdown matched by us

    Base
    $45,000 + $134,207 related
    Bonus
    $0 + $15,000 related
    Other
    $0
    Deferred
    $0 + $5,560 related
    Nontaxable benefits
    $0
    Filer's total
    $45,000 + $154,767 related
  • Hope Greene

    EXECUTIVE DIRECTOR

    Total calculated
    $82,469
    From this org
    $79,277
    From related orgs
    $0
    Other
    $3,192
    Hours/week
    40

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $2,443,780
    Expenses
    $2,530,821
    Contributions
    $17,569
    Grants paid
    $0
  • 2023
    Revenue
    $3,021,422
    Expenses
    $2,478,025
    Contributions
    $690,464
    Grants paid
    $0
  • 2022
    Revenue
    $2,952,079
    Expenses
    $715,785
    Contributions
    $2,213,330
    Grants paid
    $0
  • 2022
    Revenue
    $3,144,598
    Expenses
    $2,367,684
    Contributions
    $906,494
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.