BETA

LIFE ON EARTH ART: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LIFE ON EARTH ART (EIN 87-3805682)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-06
IRS object ID
202443119349303979
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

FieldValueIRS element (for citing)
Return2024-11-06T16:51:27-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1101 SECOND STREET SUITE 900AddressLine1Txt
CitySAN FRANCISCOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94105ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN873805682EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIFE ON ARTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIFEBusinessNameControlTxt
Phone7077805440PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 691AddressLine1Txt
CityPETALUMACityNm
State AbbreviationCAStateAbbreviationCd
ZIP949530691ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARK FERRONPersonNm
Person TitleTREASURER / CFOPersonTitleTxt
Phone7077805440PhoneNum
Signature2024-10-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL LUMSDENPreparerPersonNm
PTINP01262236PTIN
Phone4159561500PhoneNum
Preparation2024-10-22PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name ChangeYes (X)NameChangeInd
Principal OfficerKRISTIN NELSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 691AddressLine1Txt
CityPETALUMACityNm
State AbbreviationCAStateAbbreviationCd
ZIP949530691ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,135,319GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LIFEONART.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2021FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionLIFE ON ART UNITES PEOPLE FROM DIVERSE COMMUNITIES TO CO-CREATE HANDMADE LARGE SCALE INTERACTIVE ART AS A PLATFORM FOR SOCIAL ACTION AND HEALING.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Volunteers35TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$59,307PYContributionsGrantsAmt
CY Contributions Grants$2,050,600CYContributionsGrantsAmt
PY Program Service Revenue$3,426PYProgramServiceRevenueAmt
CY Program Service Revenue$44,084CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$40,635CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$62,733PYTotalRevenueAmt
CY Total Revenue$2,135,319CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$280,821PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$426,235CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$4,000PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$27,413CYTotalFundraisingExpenseAmt
PY Other Expenses$586,372PYOtherExpensesAmt
CY Other Expenses$749,334CYOtherExpensesAmt
PY Total Expenses$871,193PYTotalExpensesAmt
CY Total Expenses$1,175,569CYTotalExpensesAmt
PY Revenues Less Expenses-$808,460PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$959,750CYRevenuesLessExpensesAmt
Total Assets BOY$874,188TotalAssetsBOYAmt
Total Assets EOY$2,240,775TotalAssetsEOYAmt
Total Liabilities BOY$182,563TotalLiabilitiesBOYAmt
Total Liabilities EOY$585,020TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$691,625NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,655,755NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionLIFE ON ART UNITES PEOPLE FROM DIVERSE COMMUNITIES TO CO-CREATE HANDMADE LARGE SCALE INTERACTIVE ART AS A PLATFORM FOR SOCIAL ACTION AND HEALING.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$936,497ExpenseAmt
Grant$0GrantAmt
Revenue$44,084RevenueAmt
DescLIFE ON ART UNITES PEOPLE FROM DIVERSE COMMUNITIES TO CO-CREATE HANDMADE, LARGE-SCALE INTERACTIVE ART AS A PLATFORM FOR SOCIAL ACTION AND HEALING.LOA'S 2023 ACCOMPLISHMENTS INCLUDE: (I) THE LAUNCHING OF ONGOING ART WORKSHOPS WITH SEVERAL VETERAN ORGANIZATIONS; (II) LOA OFFERED ITS FIRST FEATHER JOURNEY EVENT FOR WOMEN VETERANS IN HONOR OF WOMEN'S VETERAN DAY; (III) LOA PRODUCED AND FACILITATED SONOMA COUNTY'S FIRST ANNUAL VETERANS ART DAY BENEFITING OVER 350 LOCAL VETERANS; (IV) LOA WAS FEATURED IN A DIA DE LOS MUERTOS EXHIBITION AT THE MUSEUM OF SONOMA COUNTY, WHICH INCLUDED COMMUNITY ARTWORK HONORING LOST LOVED ONES WHO HAD SERVED IN THE MILITARY; (V) CODAWORX NAMED LOA'S "UNBOUND" ONE OF THE TOP 100 GLOBAL PUBLIC ART PROJECTS FOR 2023; AND (VI) LOA'S HEART SPACE WORKSHOPS PROGRAM SERVED OVER 175 STUDENTS EXPERIENCING EMOTIONAL AND ACADEMIC CHALLENGES AT SIX SONOMA COUNTY ALTERNATIVE MIDDLE AND HIGH SCHOOLS.Desc
Total Program Service Expenses$936,497TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document31IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee10EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARK FERRONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4157557034PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1133 COPELAND STREET SUITE C1AAddressLine1Txt
CityPETALUMACityNm
State AbbreviationCAStateAbbreviationCd
ZIP94952ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TRACY FERRON
BOARD CHAIR / EXEC DIR (THRU 5/2023)40.00Yes (X)Yes (X)$0$0$0
MARK FERRON
TREASURER / CFO30.00Yes (X)Yes (X)$0$0$0
CARROLL YANDELL
SECRETARY1.00Yes (X)Yes (X)$0$0$0
CATHERINE AINSWORTH
BOARD MEMBER1.00Yes (X)$0$0$0
GLENDA CORNING
BOARD MEMBER (AS OF 5/2023)1.00Yes (X)$0$0$0
EMILY SCOTT
BOARD MEMBER1.00Yes (X)$0$0$0
KATRINA STEFFEK
INT EXEC DIRECTOR (AS OF 5/2023)40.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MALEY PRODUCTION SERVICE LLCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1911 LAKEVILLE STREETAddressLine1Txt
CityPETALUMACityNm
State AbbreviationCAStateAbbreviationCd
ZIP94952ZIPCd
FieldValueIRS element (for citing)
ServicesPRODUCTION SERVICESServicesDesc
Compensation$106,644CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$2,000GovernmentGrantsAmt
All Other Contributions$2,048,600AllOtherContributionsAmt
Total Contributions$2,050,600TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM SERVICE FEES541900$42,941$42,941
PRODUCT SALES711300$1,143$1,143
FieldValueIRS element (for citing)
Total Program Service Revenue$44,084TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$40,635TotalRevenueColumnAmt
Exclusion$40,635ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,135,319TotalRevenueColumnAmt
Related Or Exempt Func Income$44,084RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$40,635ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$372,165TotalAmt
Program Services$324,918ProgramServicesAmt
Management And General$38,287ManagementAndGeneralAmt
Fundraising$8,960FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$22,889TotalAmt
Program Services$19,983ProgramServicesAmt
Management And General$2,355ManagementAndGeneralAmt
Fundraising$551FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$31,181TotalAmt
Program Services$27,223ProgramServicesAmt
Management And General$3,207ManagementAndGeneralAmt
Fundraising$751FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$98,950TotalAmt
Program Services$66,768ProgramServicesAmt
Management And General$28,485ManagementAndGeneralAmt
Fundraising$3,697FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,599TotalAmt
Management And General$5,599ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$52,859TotalAmt
Management And General$52,859ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$171,810TotalAmt
Program Services$162,194ProgramServicesAmt
Management And General$8,511ManagementAndGeneralAmt
Fundraising$1,105FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$74,611TotalAmt
Program Services$47,615ProgramServicesAmt
Management And General$24,309ManagementAndGeneralAmt
Fundraising$2,687FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,582TotalAmt
Program Services$6,633ProgramServicesAmt
Management And General$3,736ManagementAndGeneralAmt
Fundraising$213FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$14,904TotalAmt
Program Services$9,342ProgramServicesAmt
Management And General$5,263ManagementAndGeneralAmt
Fundraising$299FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$249,998TotalAmt
Program Services$227,498ProgramServicesAmt
Management And General$15,000ManagementAndGeneralAmt
Fundraising$7,500FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,984TotalAmt
Program Services$6,887ProgramServicesAmt
Management And General$64ManagementAndGeneralAmt
Fundraising$33FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$33,033TotalAmt
Program Services$26,257ProgramServicesAmt
Management And General$5,911ManagementAndGeneralAmt
Fundraising$865FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,053TotalAmt
Management And General$8,053ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
OTHER PRODUCTION EXPENS$13,273$5,739$6,956$578
DUES & SUBSCRIPTIONS$4,602$2,885$1,625$92
MEALS AND ENTERTAINMENT$4,076$2,555$1,439$82

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,175,569TotalAmt
Program Services$936,497ProgramServicesAmt
Management And General$211,659ManagementAndGeneralAmt
Fundraising$27,413FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$638,084BOYAmt
EOY$200,858EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,290,636EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,000BOYAmt
EOY$200EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$59,084BOYAmt
EOY$29,253EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$138,441LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$20,583LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$117,858EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$12,450EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$167,020BOYAmt
EOY$589,520EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$874,188BOYAmt
EOY$2,240,775EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$37,506BOYAmt
EOY$63,970EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$145,057BOYAmt
EOY$521,050EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$182,563BOYAmt
EOY$585,020EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$691,625BOYAmt
EOY$1,655,755EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$691,625BOYAmt
EOY$1,655,755EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$874,188BOYAmt
EOY$2,240,775EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$959,750ReconcilationRevenueExpnssAmt
Donated Services And Use Fclts$4,380DonatedServicesAndUseFcltsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

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$1,500,103CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$59,307CurrentTaxYearMinus1YearAmt
Current Tax Year$2,050,600CurrentTaxYearAmt
Total$3,610,010TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$1,500,103CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$59,307CurrentTaxYearMinus1YearAmt
Current Tax Year$2,050,600CurrentTaxYearAmt
Total$3,610,010TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,427,090SubstantialContributorsTotAmt
Public Support Total170$2,182,920PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$40,635CurrentTaxYearAmt
Total$40,635TotalAmt
FieldValueIRS element (for citing)
Total Support$3,650,645TotalSupportAmt
Gross Receipts Rltd Activities$47,510GrossReceiptsRltdActivitiesAmt
First5 Years170Yes (X)First5Years170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION'S 2021 TAX YEAR WAS A SHORT TAX YEAR, AS IT WAS THE INITIAL YEAR OF INCORPORATION.ExplanationTxt

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 D IRS990ScheduleD

FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd

Collection Used Other Purposes CollectionUsedOtherPurposesGrp

FieldValueIRS element (for citing)
Collection Used Other PurposesYes (X)CollectionUsedOtherPurposesInd
Other PurposesIGNITE SOCIETAL HEALING/CHANGEOtherPurposesDesc
FieldValueIRS element (for citing)
Solicited Assets Sale0SolicitedAssetsSaleInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$123,961OtherCostOrOtherBasisAmt
Depreciation$19,331DepreciationAmt
Book Value$104,630BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$14,480OtherCostOrOtherBasisAmt
Depreciation$1,252DepreciationAmt
Book Value$13,228BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$117,858TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DEPOSITS$14,584
OPERATING LEASE RIGHT-OF-USE ASSET$574,936
FieldValueIRS element (for citing)
Total Book Value Other Assets$589,520TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$521,050Amt
FieldValueIRS element (for citing)
Total Liability$521,050TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,139,699TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$4,380DonatedServicesAndUseFcltsAmt
Revenue Not Reported$4,380RevenueNotReportedAmt
Revenue Subtotal$2,135,319RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,135,319TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,175,569TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,175,569ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,175,569TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III, LINE 1A:THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS DOES NOT CONTAIN A FOOTNOTE ADDRESSING A DESCRIPTION OF COLLECTION ITEMS.
PART III, LINE 4:LIFE ON ART BRINGS TOGETHER MULTI-MEDIA ARTISTS, SOCIAL ACTIVISTS, COMMUNITY GROUPS, AND ART THERAPISTS TO CO-CREATE ART FOR LARGE-SCALE INSTALLATIONS TO IGNITE SOCIETAL HEALING AND CHANGE.
PART X, LINE 2:THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AS A PUBLIC CHARITY. THE ORGANIZATION IS ALSO EXEMPT FROM CALIFORNIA FRANCHISE TAXES UNDER SECTION 23701(D) OF THE REVENUE AND TAXATION CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL OR CALIFORNIA INCOME TAXES. NO INCOME TAX PROVISION HAS BEEN RECORDED FOR THE YEAR ENDED DECEMBER 31, 2023, BECAUSE MANAGEMENT DETERMINED THAT THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. THE ORGANIZATION'S FEDERAL RETURNS COULD BE SUBJECT TO EXAMINATION BY FEDERAL TAXING AUTHORITIES GENERALLY FOR 3 YEARS AFTER THEY ARE FILED. THE ORGANIZATION'S STATE RETURNS COULD BE SUBJECT TO EXAMINATION BY STATE TAXING AUTHORITIES GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. THE ORGANIZATION IS CURRENTLY SUBJECT TO TAX EXAMINATIONS BY TAX AUTHORITIES FOR ALL YEARS OF OPERATIONS.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2TRACY FERRON AND MARK FERRON HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 3BEGINNING IN MAY 2023, THE ORGANIZATION CONTRACTED WITH KATRINA STEFFEK, A CONSULTANT WITH VENTURE LEADERSHIP COLLECTIVE, TO FULFILL THE ROLE OF INTERIM EXECUTIVE DIRECTOR. TOTAL PAYMENTS TO VENTURE LEADERSHIP COLLECTIVE IN EXCHANGE FOR THESE SERVICES TOTALED $98,950 DURING THE 2023 CALENDAR YEAR.
FORM 990, PART VI, SECTION A, LINE 4ON AUGUST 6, 2024, THE ORGANIZATION AMENDED ITS BYLAWS AS WELL AS ITS ARTICLES OF INCORPORATION WITH THE STATE OF CALIFORNIA TO CHANGE ITS NAME FROM "LIFE ON EARTH ART" TO "LIFE ON ART". PLEASE SEE ATTACHED THE AMENDED ARTICLES OF INCORPORATION. ADDITIONALLY, THE ORGANIZATION AMENDED ITS BYLAWS ON MAY 30, 2023 TO REMOVE TRACY FERRON AS A "DESIGNATOR" FOR THE ORGANIZATION WITH THE POWER TO APPOINT A MAJORITY OF THE BOARD OF DIRECTORS. EFFECTIVE MAY 30, 2023, ALL MEMBERS OF THE BOARD OF DIRECTORS ARE TO BE ELECTED BY THE DIRECTORS THEN IN OFFICE.
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION DOES NOT HAVE "MEMBERS" BY DEFINITION OF THE BYLAWS, HOWEVER, THE FORM 990 INSTRUCTIONS FURTHER DEFINES A "MEMBER" AS ANY PERSON WITH THE POWER TO APPOINT MEMBERS OF THE GOVERNING BODY. ACCORDINGLY, THE ORGANIZATION HAD ONE "MEMBER" (UNTIL MAY 30, 2023, WHEN THE BYLAWS WERE AMENDED): TRACY FERRON.
FORM 990, PART VI, SECTION A, LINE 7AUNTIL MAY 30, 2023, THE ORGANIZATION HAD TWO CLASSES OF DIRECTORS: DESIGNATED DIRECTORS AND ELECTED DIRECTORS. WHILE ELECTED DIRECTORS WERE ELECTED BY THE BOARD, DESIGNATED DIRECTORS WERE DESIGNATED BY TRACY FERRON. OF THE AUTHORIZED NUMBER OF DIRECTOR POSITIONS, THE NUMBER OF DESIGNATED DIRECTOR POSITIONS WERE TO ALWAYS EXCEED THE NUMBER OF ELECTED DIRECTOR POSITIONS BY ONE. EFFECTIVE MAY 30, 2023, THE ORGANIZATION REMOVED DESIGNATED DIRECTORS AS A CLASS OF DIRECTORS; THEREAFTER, ALL MEMBERS OF THE BOARD OF DIRECTORS ARE TO BE ELECTED BY DIRECTORS THEN IN OFFICE.
FORM 990, PART VI, SECTION B, LINE 11BA DRAFT FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT, WHICH IS THEN REVIEWED BY THE TREASURER AND CHAIR; ADJUSTMENTS ARE MADE, AS NECESSARY. A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, OR PERSONS WHO MIGHT HAVE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION (INCLUDING KEY EMPLOYEES). UNDER THE CONFLICT OF INTEREST POLICY, EACH INTERESTED PERSON ANNUALLY FURNISHES A STATEMENT WHICH AFFIRMS THE PERSON HAS: (I) RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY; AND (II) DISCLOSES THE PERSON'S FINANCIAL INTERESTS AND FAMILY RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. ADDITIONALLY, EACH INTERESTED PERSON(S) HAS AN ONGOING DUTY TO DISCLOSE TO THE BOARD TRANSACTIONS WHICH COULD GIVE RISE TO CONFLICTS OF INTEREST. DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS DETERMINE IF A CONFLICT OF INTEREST EXISTS; THE INSIDER(S) AND ANY OTHER INTERESTED PERSON(S) INVOLVED IN THE TRANSACTION ARE NOT PRESENT DURING THE BOARD'S DISCUSSION OR DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS. ONCE A CONFLICT OF INTEREST HAS BEEN FOUND, THE BOARD MAY ASK QUESTIONS OF AND RECEIVE PRESENTATIONS FROM INSIDER(S) AND OTHER INTERESTED PERSON(S), BUT SHALL DELIBERATE AND VOTE ON THE TRANSACTION IN THEIR ABSENCE. THE DELIBERATION AND VOTE IN REGARDS TO THE TRANSACTION ARE RECORDED IN THE BOARD MEETING MINUTES.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GPRODUCTION CONTRACTORS: PROGRAM SERVICE EXPENSES 126,950. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 126,950. ARTISTIC CONTRACTORS: PROGRAM SERVICE EXPENSES 9,210. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,210. MEDIA PRODUCTION: PROGRAM SERVICE EXPENSES 6,082. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,082. BUSINESS CONSULTANT: PROGRAM SERVICE EXPENSES 19,490. MANAGEMENT AND GENERAL EXPENSES 8,314. FUNDRAISING EXPENSES 1,079. TOTAL EXPENSES 28,883. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 462. MANAGEMENT AND GENERAL EXPENSES 197. FUNDRAISING EXPENSES 26. TOTAL EXPENSES 685.

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