BETA

SCHOOL OF CONSTRUCTIVE ARTS: Form 990EZ, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
SCHOOL OF CONSTRUCTIVE ARTS (EIN 85-2422074)
Tax period
2022-08-01 to 2023-07-31
Filed
2024-09-23
IRS object ID
202412679349200726
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)
Return2024-09-23T15:41:46-07:00ReturnTs
Tax Period End2023-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN465184750PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Daniela C Lara CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11701 W Highway 90AddressLine1Txt
CityAlpineCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79830ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2022-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN852422074EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCHOOL OF CONSTRUCTIVE ARTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSCHOBusinessNameControlTxt
Phone6464072245PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11316 SNAKE RDAddressLine1Txt
CityALPINECityNm
State AbbreviationTXStateAbbreviationCd
ZIP79830ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT ESTRINPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Signature2024-07-19SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIELA C LARA CPAPreparerPersonNm
PTINP01047525PTIN
Phone4328375861PhoneNum
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$3,929GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$632ContributionsGiftsGrantsEtcAmt
Program Service Revenue$2,628ProgramServiceRevenueAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Other Revenue Total$669OtherRevenueTotalAmt
Total Revenue$3,929TotalRevenueAmt
Salaries Other Comp Empl Bnft$38,646SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$10,088FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$4,635OccupancyRentUtltsAndMaintAmt
Other Expenses Total$60,458OtherExpensesTotalAmt
Total Expenses$113,827TotalExpensesAmt
Excess Or Deficit For Year-$109,898ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$450,450NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$340,552NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$438,678BOYAmt
EOY$267,927EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$16,132BOYAmt
EOY$76,585EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$454,810BOYAmt
EOY$344,512EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,360BOYAmt
EOY$3,960EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$450,450BOYAmt
EOY$340,552EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeThe School of Constructive Arts is a field-school teaching design, building, and ecology through direct participation and experimentation. Our approach combines ancestral knowledge of natural materials and energy with advancing technology and contemporary building techniques to derive sustainable models of living for our time.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtProgram Service ExpensesProgramServiceExpensesAmt
COMMUNITY EVENTS AND WORKSHOP WERE AN OPPORTUNITY TO INVITE THE COMMUNITY TO OUR LAND FOR EDUCATIONAL PROGRAMS, TO HELP WITH SITE CLEAN UP AND REPAIR, AND TO BUILD RELATIONSHIPS AND SPREAD THE WORD ABOUT OUR CAUSE.$9,834
VOLUNTEER PROGRAM- The student volunteer program is at the core of SCAs plan to teach through building and build through teaching. Student volunteers learn a range of skills while working on building facilities for future student volunteers to use. In addition to building projects, recent student volunteers helped organize community events, taught arts workshops, and participated in field trips to Ojinaga, The Chinati Foundation, The McDonald Observatory, and Big Bend National Park. Living communally, working with each other, and with the local community, volunteers will learn practical skills and develop their leadership and teamwork abilities. This lived training is augmented by educational programs that connect the work to concepts of ecology, construction, holistic design. By instilling these values and equipping young people with practical skills and experience, SCA aims to send resident volunteers back to their communities motivated and empowered to enact positive change and more fully realize their own potentials.$17,503
FieldValueIRS element (for citing)
Total Program Service Expenses$27,337TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
JAMES JACKSON
President1.00$0
LIZETTE ROHANA
Treasurer1.00$0
ROBERT ESTRIN
Secretary40.00$24,000
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonROBERT ESTRINPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11316 SNAKE RDAddressLine1Txt
CityALPINECityNm
State AbbreviationTXStateAbbreviationCd
ZIP79830ZIPCd
FieldValueIRS element (for citing)
Phone6464072245PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$345,766CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$200,304CurrentTaxYearMinus1YearAmt
Current Tax Year$632CurrentTaxYearAmt
Total$546,702TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$345,766CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$200,304CurrentTaxYearMinus1YearAmt
Current Tax Year$632CurrentTaxYearAmt
Total$546,702TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$0SubstantialContributorsTotAmt
Public Support Total170$546,702PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$546,702TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind
Public Support CY1700.00000PublicSupportCY170Pct

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (27 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Revenue.1MERCHANDISE REVENUE $669
Other Expenses.1001Advertising and Promotion $1094
Other Expenses.1005Travel $4437
Other Expenses.1009Depreciation $6893
Other Expenses.1012Insurance $3420
Other Expenses.1Progra, Specific Staff - SV $8430
Other Expenses.2Small Tools $7682
Other Expenses.3Teachers - Building WS $6800
Other Expenses.4Lodging - Student Volunteers $4957
Other Expenses.5Food & Beverage - Student Volu $4026
Other Expenses.6Taxes & Licenses $3685
Other Expenses.7Supplies $1793
Other Expenses.8Teacher Lodging - Building WS $1750
Other Expenses.9Software & Subscriptions $1502
Other Expenses.10Storage & Security $1167
Other Expenses.11Merchandise Expense $1016
Other Expenses.12Food & Beverage - Building WS $850
Other Expenses.13Community Events/Workshops $434
Other Expenses.14Fuel $432
Other Expenses.15Field Trip & Activities - SV $90
Other Assets.1001Automobiles - Beginning $3600 Automobiles - Ending $13534
Other Assets.1003Machinery and Equipment - Beginning $529 Machinery and Equipment - Ending $9907
Other Assets.1CONSTRUCTION IN PROGRESS /BLDG - Beginning $12003 CONSTRUCTION IN PROGRESS /BLDG - Ending $51387
Other Assets.2SITE CLEANUP AND DISPOSAL - Beginning $0 SITE CLEANUP AND DISPOSAL - Ending $1757
Total Liabilities.1PAYROLL LIABILITIES - Beginning $399 PAYROLL LIABILITIES - Ending $0
Total Liabilities.2LOAN - Beginning $3960 LOAN - Ending $3960
Total Liabilities.3Rounding - Beginning $1 Rounding - Ending $0

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.