INDEPENDENT ARTS & MEDIA: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INDEPENDENT ARTS & MEDIA (EIN 94-3355076)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-26
- IRS object ID
- 202422709349301662
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-26T14:11:42-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 680260103 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REGALIA & ASSOCIATES CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 103 TOWN COUNTRY DR STE K | AddressLine1Txt |
| City | DANVILLE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94526 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943355076 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Independent Arts & Media | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INDE | BusinessNameControlTxt |
| Phone | 4157384975 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 420442 | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94142 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lisa Burger | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 4157384975 | PhoneNum |
| Signature | 2024-09-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Douglas W Regalia | PreparerPersonNm |
| PTIN | P00186389 | PTIN |
| Phone | 9253140390 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Lisa Burger | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 420442 | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94142 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,900,845 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.artsandmedia.net | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | Independent Arts & Media's mission is to steward and empower independent arts and media projects that foster community and civic participation, and facilitate cultural engagement and free expression. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 32 | TotalEmployeeCnt |
| Total Volunteers | 120 | TotalVolunteersCnt |
| Total Gross UBI | $354 | TotalGrossUBIAmt |
| PY Contributions Grants | $3,811,975 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,701,326 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $144,839 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $187,436 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,983 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,557 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,381 | PYOtherRevenueAmt |
| CY Other Revenue | $5,640 | CYOtherRevenueAmt |
| PY Total Revenue | $3,974,178 | PYTotalRevenueAmt |
| CY Total Revenue | $5,897,959 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $799,620 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $727,964 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,090,378 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,217,650 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $21,550 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,017,636 | PYOtherExpensesAmt |
| CY Other Expenses | $1,048,572 | CYOtherExpensesAmt |
| PY Total Expenses | $3,907,634 | PYTotalExpensesAmt |
| CY Total Expenses | $2,994,186 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $66,544 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,903,773 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,686,287 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,526,115 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $210,389 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $208,208 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,475,898 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,317,907 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Independent Arts & Media's mission is to steward and empower independent art and media projects that foster community and civic participation and facilitate cultural engagement and free expression. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $2,651,868 | ExpenseAmt |
| Grant | $727,964 | GrantAmt |
| Revenue | $187,436 | RevenueAmt |
| Desc | IAM offers fiscal sponsorship to projects and producers that advance IAMs charitable purpose as approved by the IRS: to raise and support the educational, cultural, and social levels of, and expand the related opportunities available to, the residents of the San Francisco Bay Area and surrounding regional and national communities, including members of under-served, minority, and low-income communities, through the development of non-commercial projects for the benefit of the general public, including, but not limited to, educational, cultural, community, media, news, and art-related projects.(continued next section) | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | IAM currently supports over 75 affiliates dedicated to non-commercial work in media and the arts, including publishing, theater, dance, music, visual art, film and video, radio, mixed media and transmedia, journalism, history, and public-events production and convening.While most of IAM's Affiliates are in the Bay Area, several are located throughout the United States, including New York, Georgia, Illinois, and Massachusetts. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,651,868 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 182 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 32 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lisa Burger | PersonNm |
| Phone | 4157384975 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 420442 | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94142 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| Lisa Burger | |||||||
| Executive Dir. | 25.00 | 0.00 | Yes (X) | Yes (X) | $66,475 | $0 | $579 |
| Krystal Beasley | |||||||
| Director | 15.00 | 0.00 | Yes (X) | $21,061 | $0 | $0 | |
| Afia Thompson | |||||||
| Director | 5.00 | 0.00 | Yes (X) | $12,300 | $0 | $0 | |
| Ahmad Kakar | |||||||
| Treasurer | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Alexandria Wyllie | |||||||
| Secretary | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Robert Philipson | |||||||
| Director | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Eric Wallner | |||||||
| President | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $99,836 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $579 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Walking Cinema | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 43 Conrad Street | AddressLine1Txt |
| City | San Francisco | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94131 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Audio Tours | ServicesDesc |
| Compensation | $120,000 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,123,077 | GovernmentGrantsAmt |
| All Other Contributions | $4,578,249 | AllOtherContributionsAmt |
| Noncash Contributions | $80,092 | NoncashContributionsAmt |
| Total Contributions | $5,701,326 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Contract fees | 711190 | $133,851 | $133,851 |
| Event Ticket Sales | 711190 | $16,891 | $16,891 |
| Other Earned Revenue | 711190 | $2,776 | $2,776 |
| Tuition | 711190 | $25,117 | $25,117 |
| Vendor Fees | 711190 | $8,645 | $8,645 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $156 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $156 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $187,436 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,557 | TotalRevenueColumnAmt |
| Exclusion | $3,557 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,240 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,886 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $354 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $354 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $354 | UnrelatedBusinessRevenueAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $5,286 | GrossSalesOfInventoryAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,286 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,286 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,897,959 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $192,722 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $354 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,557 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $591,705 | TotalAmt |
| Program Services | $591,705 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,259 | TotalAmt |
| Program Services | $136,259 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,836 | TotalAmt |
| Program Services | $33,361 | ProgramServicesAmt |
| Management And General | $66,475 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $987,233 | TotalAmt |
| Program Services | $924,496 | ProgramServicesAmt |
| Management And General | $62,737 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,989 | TotalAmt |
| Program Services | $40,600 | ProgramServicesAmt |
| Management And General | $3,389 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,592 | TotalAmt |
| Program Services | $75,966 | ProgramServicesAmt |
| Management And General | $10,626 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,839 | TotalAmt |
| Management And General | $8,839 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,207 | TotalAmt |
| Management And General | $38,207 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $710,062 | TotalAmt |
| Program Services | $615,090 | ProgramServicesAmt |
| Management And General | $79,172 | ManagementAndGeneralAmt |
| Fundraising | $15,800 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,570 | TotalAmt |
| Program Services | $14,570 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,527 | TotalAmt |
| Program Services | $34,861 | ProgramServicesAmt |
| Management And General | $666 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,886 | TotalAmt |
| Program Services | $47,842 | ProgramServicesAmt |
| Management And General | $7,044 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,354 | TotalAmt |
| Program Services | $28,850 | ProgramServicesAmt |
| Management And General | $6,504 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,656 | TotalAmt |
| Program Services | $45,278 | ProgramServicesAmt |
| Management And General | $15,378 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,627 | TotalAmt |
| Program Services | $1,383 | ProgramServicesAmt |
| Management And General | $14,244 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Return of fisc sponsor funds | $20,236 | $20,236 | ||
| Dues and subscriptions | $18,278 | $8,824 | $3,776 | $5,678 |
| Printing and Publications | $9,892 | $9,812 | $41 | $39 |
| Accessibility and outreach | $8,667 | $8,567 | $100 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,771 | TotalAmt |
| Program Services | $14,168 | ProgramServicesAmt |
| Management And General | $3,570 | ManagementAndGeneralAmt |
| Fundraising | $33 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,994,186 | TotalAmt |
| Program Services | $2,651,868 | ProgramServicesAmt |
| Management And General | $320,768 | ManagementAndGeneralAmt |
| Fundraising | $21,550 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,256 | BOYAmt |
| EOY | $359,474 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,268,552 | BOYAmt |
| EOY | $3,909,622 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,654 | BOYAmt |
| EOY | $1,216,135 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,398 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,122 | BOYAmt |
| EOY | $37,486 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,703 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,686,287 | BOYAmt |
| EOY | $5,526,115 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,969 | BOYAmt |
| EOY | $15,061 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,309 | BOYAmt |
| EOY | $325 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,111 | BOYAmt |
| EOY | $192,822 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,389 | BOYAmt |
| EOY | $208,208 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,858,436 | BOYAmt |
| EOY | $4,004,890 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $617,462 | BOYAmt |
| EOY | $1,313,017 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,475,898 | BOYAmt |
| EOY | $5,317,907 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,686,287 | BOYAmt |
| EOY | $5,526,115 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,903,773 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$61,764 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,377,957 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,241,947 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,820,848 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,811,975 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,701,326 | CurrentTaxYearAmt |
| Total | $16,954,053 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,377,957 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,241,947 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,820,848 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,811,975 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,701,326 | CurrentTaxYearAmt |
| Total | $16,954,053 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,024,370 | SubstantialContributorsTotAmt |
| Public Support Total170 | $15,929,683 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,257 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,700 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,804 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,983 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,502 | CurrentTaxYearAmt |
| Total | $27,246 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $16,981,299 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $842,922 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.93810 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99350 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Accrued Payroll | $41,998 |
| Conditional advance | $150,824 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $192,822 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,839,081 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$58,878 | OtherRevenueAmt |
| Revenue Not Reported | -$58,878 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,897,959 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $5,897,959 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,997,072 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,886 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,886 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,994,186 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $2,994,186 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X : FIN48 Footnote | Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, IAM is required to report information regarding its exposure to various tax positions taken by IAM and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that IAM has adequately evaluated its current tax positions and has concluded that as of December 31, 2023, IAM does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.IAM has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. IAM may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, IAM will calculate, accrue and remit the applicable taxes. |
| Part XII, Line 2d: Other expenses and losses per audited F/S | Form 990-T Sublease rental expense $2886 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (19 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt | IRC SectionIRCSectionDesc |
|---|---|---|---|---|---|---|---|---|
| Art Forces | ||||||||
| 2633 Telegraph Ave Ste 405 | Oakland | CA | 94612 | 680463892 | $90,774 | $0 | Program Support | |
| Craftsmanship LLC | ||||||||
| 150 Funston Ave | San Francisco | CA | 94107 | 474806034 | $30,000 | $0 | Program Support | |
| Dogpatch Collective LLC | ||||||||
| 1661 Tennessee St Suite 3D | San Francisco | CA | 94107 | 814943326 | $23,180 | $0 | Program support | |
| East Bay Queer Healing Arts C | ||||||||
| 3411 Lakeshore Ave | Oakland | CA | 94610 | 853876096 | $9,315 | $0 | Program support | |
| East Bay Sanctuary Covenant | ||||||||
| PO Box 4670 | Berkeley | CA | 94704 | 943249753 | $10,000 | $0 | Stop Hate Project | 501(c)(3) |
| Howard Zinn Book Fair | ||||||||
| 1680 Market St | San Francisco | CA | 94102 | 465626713 | $9,740 | $0 | Program support | |
| KidNuz | ||||||||
| 3697 Mt Diablo Blvd 205 | Lafayette | CA | 94549 | 364965481 | $9,322 | $0 | Program support | |
| Little Boxes Theater | ||||||||
| 1661 Tennessee St | San Francisco | CA | 94107 | 465223122 | $22,700 | $0 | Program support | |
| Mendocino News Media LLC | ||||||||
| PO Box 37 | Ukiah | CA | 95482 | 813797192 | $33,062 | $0 | Program Support | |
| Mpowerdance Company | ||||||||
| 1032 Irving Street 426 | San Francisco | CA | 94122 | 465490814 | $16,075 | $0 | Program Support | |
| New Modality LLC | ||||||||
| 340 S Lemon Ave 6953 | Walnut | CA | 91789 | 842577374 | $14,000 | $0 | Program support | |
| Samobe Inc | ||||||||
| 2218 21st St | Santa Monica | CA | 90405 | 464796931 | $15,500 | $0 | Program support | |
| San Francisco Art Book Fair | ||||||||
| 1150 25th St | San Francisco | CA | 94107 | 821242009 | $33,750 | $0 | Program Support | |
| Shaping San Francisco | ||||||||
| 518 Valencia St | San Francisco | CA | 94110 | 841976118 | $51,687 | $0 | Program Support | |
| The Atlantic Monthly Grp LLC | ||||||||
| 600 New Hampshire Ave NW | Washington | DC | 20037 | 043483736 | $48,912 | $0 | Program Support | |
| The Crucible | ||||||||
| 1260 7th St | Oakland | CA | 94607 | 522137825 | $36,000 | $0 | Program support | |
| The Frisc | ||||||||
| 3003 Goodwin Ave | Redwood City | CA | 94061 | 824841329 | $74,366 | $0 | Program Support | |
| TWH Publishing LLC | ||||||||
| 8004 NW 154 St Num 216 | Miami Lakes | FL | 33014 | 832265631 | $13,273 | $0 | Program Support | |
| Wasatch Public Media | ||||||||
| PO Box 2547 | Salt Lake City | UT | 84110 | 800166208 | $41,359 | $0 | Program Support | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 18 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Program Support | GrantTypeTxt |
| Recipient | 26 | RecipientCnt |
| Cash Grant | $136,259 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Grantmaker's Description of How Grants are Used | FormAndLineReferenceDesc |
| Explanation | For each grant, IAM requires the grantee to submit a description of how the funds will be spent on their project. Additionally, all grantees are required to submit semi-annual written reports describing the programs conducted by the grantee and all expenditures made with grant funds. IAM verifies that the reports contain sufficient information to establish that all grant funds were used exclusively for the purposes of the project in furtherance of IAM's exempt purpose. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $74,666 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Wine | 1 | $432 | FMV |
| Yes (X) | Event Passes | 1 | $4,750 | FMV |
| Yes (X) | Music equip | 1 | $244 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. |
| Form 990, Part VI, Section B, Line 12c | Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. |
| Form 990, Part VI, Section B, Line 15a | Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. |
| Form 990, Part VI, Section B, Line 15b | Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. |
| Form 990, Part VI, Section C, Line 18 | Tax returns are available for download from several websites and by request from the organization's office in San Francisco, California. |
| Form 990, Part VI, Section C, Line 19 | All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. |
| Form 990, Part XI, Line 9 | Change in unamortized discount = -$61764 |
| Form 990, Part XII, Line 2c | Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. |
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