VILLAGE ARTS FOUNDATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
VILLAGE ARTS FOUNDATION INC (EIN 83-3652255)
Tax period
2022-01-01 to 2022-12-31
Filed
2024-02-23
IRS object ID
202430549349301038
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-02-23T16:08:58-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN844046726PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1AMA Financials LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1225 E Broadway Suite 306 EAddressLine1Txt
CityGlendaleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91206ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN833652255EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VILLAGE ARTS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlVILLBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16720 FORBES AVEAddressLine1Txt
CityVan NuysCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91406ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOHN MOSERPersonNm
Person TitleChief ExecutivePersonTitleTxt
Phone3107418666PhoneNum
Signature2024-02-23SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJOHNPersonFirstNm
Person LastMOSERPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANDRANIK MARTIROSYANPreparerPersonNm
PTINP02305857PTIN
Phone7472724724PhoneNum
Preparation2024-02-23PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$447,440GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2017FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionVillage Arts is building an inclusive community through teaching performing and visual arts that supports personal development of children in an environment where families of Valley Village and the greater San Fernando Valley region can connect and create.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$31,993PYContributionsGrantsAmt
CY Contributions Grants$66,200CYContributionsGrantsAmt
PY Program Service Revenue$154,037PYProgramServiceRevenueAmt
CY Program Service Revenue$381,240CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$186,030PYTotalRevenueAmt
CY Total Revenue$447,440CYTotalRevenueAmt
CY Grants And Similar Paid$802CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$50,174PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$72,163CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$119,587PYOtherExpensesAmt
CY Other Expenses$263,575CYOtherExpensesAmt
PY Total Expenses$169,761PYTotalExpensesAmt
CY Total Expenses$336,540CYTotalExpensesAmt
PY Revenues Less Expenses$16,269PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$110,900CYRevenuesLessExpensesAmt
Total Assets BOY$211,218TotalAssetsBOYAmt
Total Assets EOY$337,565TotalAssetsEOYAmt
Total Liabilities BOY$187,058TotalLiabilitiesBOYAmt
Total Liabilities EOY$88,100TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$24,160NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$249,465NetAssetsOrFundBalancesEOYAmt
MissionVillage Arts is building an inclusive community through teaching performing and visual arts that supports personal development of children in an environment where families of Valley Village and the greater San Fernando Valley region can connect and create.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$260,860ExpenseAmt
DescThe creation of an arts center in North Hollywood is to provide a destination for the Valley Village and North Hollywood community to participate in the arts and expose children to all the arts offer.Desc
Total Program Service Expenses$260,860TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOHN MOSERPersonNm
Phone3107418666PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16720 FORBES AVEAddressLine1Txt
CityVan NuysCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91406ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOHN MOSER
Chief Executive Officer40.000.00Yes (X)Yes (X)$59,000$0$0
PAMELA S SHAFER MOSER
Artistic Director40.000.00Yes (X)Yes (X)$10,950$0$0
Karla F Avelino
Director and Counsel0.000.00Yes (X)$0$0$0
Gail Craven
Director and Educational Advi0.000.00Yes (X)$0$0$0
Lindsay Gamache
Director0.000.00Yes (X)$0$0$0
Parisa Stepanek
Chairperson0.000.00Yes (X)Yes (X)$0$0$0
Rev Richard Poole
Secretary0.000.00Yes (X)Yes (X)$0$0$0
Patricia OBrien
Treasurer0.000.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$69,950TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$3,181FundraisingAmt
All Other Contributions$63,019AllOtherContributionsAmt
Total Contributions$66,200TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTHEATER PROGRAMSDesc
Business711190BusinessCd
Total Revenue Column$381,240TotalRevenueColumnAmt
Related Or Exempt Func Income$381,240RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$381,240TotalProgramServiceRevenueAmt
Contri Rpt Fundraising Event$3,181ContriRptFundraisingEventAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$447,440TotalRevenueColumnAmt
Related Or Exempt Func Income$381,240RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$802TotalAmt
Program Services$802ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$69,950TotalAmt
Program Services$40,450ProgramServicesAmt
Management And General$29,500ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,213TotalAmt
Program Services$2,213ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,446TotalAmt
Management And General$2,446ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$104,824TotalAmt
Program Services$104,824ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$22,757TotalAmt
Management And General$22,757ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$646TotalAmt
Management And General$646ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$8,859TotalAmt
Management And General$8,859ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$33,477TotalAmt
Program Services$33,477ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,524TotalAmt
Management And General$4,524ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,778TotalAmt
Management And General$3,778ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
Bank Charges$11$11
Food and Catering$4,037$3,159$878
Production Expenses$72,181$72,181
Transportation$356$356

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,679TotalAmt
Program Services$5,679ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$336,540TotalAmt
Program Services$260,860ProgramServicesAmt
Management And General$75,680ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$211,218BOYAmt
EOY$337,565EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$211,218BOYAmt
EOY$337,565EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$187,058BOYAmt
EOY$88,100EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$187,058BOYAmt
EOY$88,100EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$24,160BOYAmt
EOY$249,465EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$24,160BOYAmt
EOY$249,465EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$211,218BOYAmt
EOY$337,565EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$110,900ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$105,380PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$219,785OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$191,121CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$96,014CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,993CurrentTaxYearMinus1YearAmt
Current Tax Year$66,200CurrentTaxYearAmt
Total$385,328TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$191,121CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$96,014CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$31,993CurrentTaxYearMinus1YearAmt
Current Tax Year$66,200CurrentTaxYearAmt
Total$385,328TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$42,293SubstantialContributorsTotAmt
Public Support Total170$343,035PublicSupportTotal170Amt
Total Support$385,328TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Officer directors etc family relationship Part VI line 2JOHN MOSER (CEO) AND PAMELA SHAFER-MOSER (ARTISTIC DIRECTOR) ARE HUSBAND AND WIFE.
Form 990 governing body review Part VI line 11The form 990 is prepared with management and then all Board members are given a chance to review prior to filing.
Conflict of interest policy compliance Part VI line 12cTHE ORGANIZATION REGULARY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITSCONFLICT OF INTEREST POLICY AND ADDRESSES ANY ISSUES DURING BOARD MEETINGS
Governing documents etc available to public Part VI line 19990 FORMS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
Explanation of other changes in net assets or fund balances Part XI line 9Other Changes Detail2021 liabilities misclassification correction$98,958.00 2021 net assets correction -$11,115.57 owners draw reclassification $119,114.36 owners pay reclassification $12,377.99 direct beginning balance adjustment $450.00
List of other fees for services expenses Part IX line 11gINSTRUCTORS

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