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        <EOYAmt>400000</EOYAmt>
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        <EOYAmt>2710138</EOYAmt>
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      <PriorPeriodAdjustmentsAmt>-6642</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
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        <CurrentTaxYearAmt>2051734</CurrentTaxYearAmt>
        <TotalAmt>3863250</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
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        <CurrentTaxYearAmt>2051734</CurrentTaxYearAmt>
        <TotalAmt>3863250</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>1626940</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>2236310</PublicSupportTotal170Amt>
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        <TotalAmt>6454</TotalAmt>
      </OtherIncome170Grp>
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      <GrossReceiptsRltdActivitiesAmt>87956</GrossReceiptsRltdActivitiesAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SHORT TAX YEAR</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 2021 COLUMN REPRESENTS A SHORT TAX YEAR AS THE ORGANIZATION WAS FORMED IN TAX YEAR 2021. THIS COLUMN REPRESENTS THE INITIAL TAX YEAR FILING FOR THE ORGANIZATION.</ExplanationTxt>
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        <ContributorBusinessName>
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        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>2216068</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>385800</DepreciationAmt>
        <BookValueAmt>1830268</BookValueAmt>
      </OtherLandBuildingsGrp>
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        <GrossRevenueEvent1Amt>35221</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>3011</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>7207</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>250</EntertainmentEvent1Amt>
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        <Event2Nm>GALA</Event2Nm>
        <GrossReceiptsEvent2Amt>51978</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>44752</CharitableContriEvent2Amt>
        <GrossRevenueEvent2Amt>7226</GrossRevenueEvent2Amt>
        <RentFacilityCostsEvent2Amt>6027</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>13185</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>4895</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>6761</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>92199</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>49752</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>42447</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>9038</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>20392</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>5145</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>8377</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>42952</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-505</NetIncomeSummaryAmt>
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    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SOUL RISER LLC HELIOS MV CAMP LLC</BusinessNameLine1Txt>
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        <USAddress>
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          <CityNm>SAN FRANCISCO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94123</ZIPCd>
        </USAddress>
        <CashGrantAmt>451250</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>SUPPORT FOR MOBILE ART SCULPTURE</PurposeOfGrantTxt>
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      <Total501c3OrgCnt>0</Total501c3OrgCnt>
      <TotalOtherOrgCnt>1</TotalOtherOrgCnt>
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        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>WE HAVE A FISCAL SPONSORSHIP AGREEMENT SIGNED OUTLINING OUR FEE AND THE SPONSEE SOLICITS DONATIONS WHICH ARE GIVEN TO BIG ARTS DIRECTLY AND MAINTAINED IN A SEPARATE BANK ACCOUNT UNDER BIG ARTS. WE REVIEW THE PRE-APPROVED BUDGET FOR THE INITIAL DISBURSEMENT OF FUNDS AND THEN ISSUE PAYMENTS TO THEM BASED ON PLANNED CAPITAL NEEDS WITH SUPPORTING VENDOR ESTIMATES AS AVAILABLE. THEY ISSUE BUDGET VERSUS ACTUAL FINANCIALS AND IDENTIFY ANY CHANGES IN PLANNED SPEND WHICH BIG ARTS REVIEWS. THE GRANT AND SUPPORT GIVEN IN FY 23 WAS TO AN ORGANIZATION WHOSE MISSION IS CLOSELY ALIGNED WITH BIG ARTS ORGANIZATION.</ExplanationTxt>
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        <BalanceDueAmt>400000</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>1</WrittenAgreementInd>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ONE CLASS OF MEMBERSHIP AND TWO INITIAL MEMBERS WHO ARE: ROBERT TESTA AND EDWIN SELLERS, JR.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ONE CLASS OF MEMBERSHIP AND TWO INITIAL MEMBERS WHO HAVE THE EXCLUSIVE RIGHT TO ELECT ANY DIRECTOR AND TO SET THE NUMBER OF AUTHORIZED DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INITIAL MEMBERS HAVE THE FOLLOWING MEMBERSHIP RIGHTS OF THE ORGANIZATION: (A) THE EXCLUSIVE RIGHT TO ELECT ANY DIRECTOR AND TO SET THE NUMBER OF AUTHORIZED DIRECTORS; (B) THE RIGHT TO REMOVE A DIRECTOR; (C) THE RIGHT TO VOTE ON ANY SALE, LEASE, TRANSFER, OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OR PROPERTIES OF THIS CORPORATION; (D) THE RIGHT TO VOTE ON ANY MERGER OF THIS CORPORATION, BUT ONLY TO THE EXTENT REQUIRED BY THE DELAWARE GENERAL CORPORATION LAW; (E) THE RIGHT TO VOTE ON DISSOLUTION OF THIS CORPORATION; (F) THE RIGHT TO VOTE ON THE AMENDMENT OR REPEAL OFTHESE BYLAWS; (G) THE RIGHT TO VOTE ON ANY AMENDMENT TO THIS CORPORATION'S CERTIFICATE OF INCORPORATION; AND (H) THE RIGHT TO VOTE ON ANY OTHER MATTERS THAT MAY PROPERLY BE PRESENTED TO THE MEMBERS FOR A VOTE, PURSUANT TO THIS CORPORATION'S CERTIFICATE OF INCORPORATION, BYLAWS, OR ACTION OF THE BOARD OF DIRECTORS, OR BY OPERATION OF LAW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE ORGANIZATION'S BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>AT EACH BOARD MEEING, BOARD MEMBERS AND OFFICERS DISCUSS POTENTIAL CONFLICTS OF INTEREST AND THE APPROPRIATE RESOLUTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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    </IRS990ScheduleO>
  </ReturnData>
</Return>