MARIN OPEN STUDIOS: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MARIN OPEN STUDIOS (EIN 45-3605193)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-08
- IRS object ID
- 202443139349201739
- 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 | 2024-11-08T13:39:46-08:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 680095377 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Perotti & Carrade CPAs | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 McInnis Pkwy Ste 200 | AddressLine1Txt |
| City | San Rafael | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94903 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453605193 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARIN OPEN STUDIOS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MARI | BusinessNameControlTxt |
| Phone | 4158450665 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2786 | AddressLine1Txt |
| City | SAUSALITO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94966 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAY CARLSON | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2024-11-08 | 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 | MARC SAMBORSKI | PreparerPersonNm |
| PTIN | P00100601 | PTIN |
| Phone | 4154618500 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | marinopenstudios.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $163,964 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $57,352 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $106,612 | ProgramServiceRevenueAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $163,964 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $53,656 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $30,805 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $1,800 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $617 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $88,105 | OtherExpensesTotalAmt |
| Total Expenses | $174,983 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$11,019 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $145,659 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $134,640 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,696 | BOYAmt |
| EOY | $134,338 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,015 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,696 | BOYAmt |
| EOY | $135,353 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,037 | BOYAmt |
| EOY | $713 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,659 | BOYAmt |
| EOY | $134,640 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | MARIN OPEN STUDIOS IS A NON-PROFIT VISUAL ARTS ORGANIZATION DEDICATED TO ENGAGING AND SUPPORTING MARIN COUNTY ARTISTS AND THEIR AUDIENCES THROUGH EVENTS, PROGRAMS AND SERVICES. MARIN OPEN STUDIOS CHAMPIONS A DIVERSE AND INCLUSIVE COMMUNITY ART EXPERIENCE PROVIDING ESTABLISHED AND EMERGING ARTISTS WITH DIRECT CONNECTIONS TO BAY AREA AUDIENCES AND ART PATRONS. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| MARIN OPEN STUDIOS OFFERS THE PUBLIC SELF-GUIDED TOURS OF THE STUDIOS OF MARIN COUNTY'S ARTISTS DURING THE FIRST TWO WEEKENDS OF MAY, WITH A LARGE GALLERY OPEN FOR ONE MONTH. THE EVENT INCLUDES AN EXHIBITION OF OVER 250 PARTICIPATING ARTISTS AT THE SAUSALITO CENTER FOR THE ARTS. AN ONLINE YEAR AROUND WEBSITE FEATURING ALL ARTISTS WITH THEIR INDIVIDUAL SEACHABLE BIO PAGE, IMAGES, AND LINK TO THEIR WEBSITE IS OFFERED AT MARINOPENSTUDIOS.ORG.A PREVIEW GALA RECEPTION AT THE GALLERY IS ATTENDED BY OVER 800 ART LOVERS, GIVING THE PUBLIC THE OPPORTUNITY TO MEET ARTISTS AND SAMPLE THEIR ARTWORK. EACH YEAR APPROXIMATELY 30,000 RESIDENTS ARE DIRECTLY EXPOSED TO MARIN OPEN STUDIOS ARTISTS. A 40 PAGE ARTISTS' TOUR GUIDE WITH ENCLOSED MAPS IS DISTRIBUTED TO 35,000 RESIDENTS WITHIN MARIN MAGAZINE AND TO COUNTYWIDE VENUES, ALONG WITH COMPREHENSIVE PRINT, SOCIAL, AND DIGITAL MEDIA COVERAGE.MARIN OPEN STUDIOS OFFERS A SHARED EXHIBITION SPACE PROGRAM FOR ARTISTS WITHOUT STUDIOS, AND THIS YEAR THEY PARTNERED WITH TEN COUNTYWIDE VENUES TO BROADEN THE SUPPORT FOR A VARIETY OF ARTMAKING. | $68,497 |
| AN ARTIST GUIDE FOR THE OPEN STUDIOS EVENT IS PRINTED TO LIST THE LOCATION OF EACH OPEN STUDIO, TO SHOW AN EXAMPLE OF THE ARTIST'S WORK, AND OFFER MAPS TO FIND THE STUDIOS. THE PRINTING OF THE GUIDE IS PARTIALLY FUNDED BY SELLING ADVERTISEMENT SPACE IN THE GUIDE. | $64,782 |
| MARIN OPEN STUDIES ALSO PROVIDES SERVICES TO THE YOUTH OF MARIN COUNTY THROUGH VARIOUS ACTIVITIES SUCH AS SUPPORTING THE ANNUAL RISING STARS HIGH SCHOOL ART SHOW AT YOUTH IN ARTS. MARIN OPEN STUDIOS PROVIDES A VOLUNTEER TO JUDGE THE HIGH SCHOOL ART SHOW AND PRESENTS MONETARY AWARDS TO THE WINNERS. | $200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $133,479 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| KAY CARLSON | ||
| Executive Dir. | 40.00 | $50,000 |
| LAURA CULVER | ||
| Director | 2.00 | $0 |
| JOHN HELLMANN | ||
| CFO/TREASURER | 1.00 | $0 |
| STUART BASS | ||
| Director | 0 | $0 |
| JOE GRENN | ||
| Director | 1.00 | $0 |
| JAKE KARGER | ||
| Director | 1.00 | $0 |
| PHIL LEDDELL | ||
| Chairman | 1.00 | $0 |
| TOMI HOLT | ||
| Director | 3.00 | $0 |
| SHIVA PAKDEL | ||
| Director | 1.00 | $0 |
| SIOBAN SCANLON | ||
| Director | 4.00 | $0 |
| JONAH BURLINGAME | ||
| Director | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | Yes (true) | OrganizationHadUBIInd |
| Organization Filed990 T | Yes (true) | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAY CARLSON | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 480 GATE 5 ROAD SUITE 331 | AddressLine1Txt |
| City | SAUSALITO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94965 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4153435667 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $70,692 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $156,811 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,689 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $85,532 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $51,621 | CurrentTaxYearAmt |
| Total | $417,345 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $114,532 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,103 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $65,889 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $108,609 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $112,343 | CurrentTaxYearAmt |
| Total | $404,476 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $185,224 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $159,914 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $118,578 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $194,141 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $163,964 | CurrentTaxYearAmt |
| Total | $821,821 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $821,821 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $185,224 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $159,914 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $118,578 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $194,141 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $163,964 | CurrentTaxYearAmt |
| Total | $821,821 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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 L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DON MCCARTNEY | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | HUSBAND | RelationshipDescriptionTxt |
| Transaction | $11,667 | TransactionAmt |
| Transaction | TOUR GUIDE DESIGN | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part V Supplemental Information | FormAndLineReferenceDesc |
| Explanation | PAYMENTS MADE TO A RELATED PARTY:DON MCCARTNEY WHO IS THE HUSBAND OF KAY CARLSON, EXECUTIVE DIRECTOR, WAS PAID $11,667 FOR PROVIDING DESIGN AND PRINTING SERVICES | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $64782 |
| Other Expenses.1002 | Office Expenses $9939 |
| Other Expenses.1012 | Insurance $2001 |
| Other Expenses.1 | GALLERY EXPENSE $6128 |
| Other Expenses.2 | RECEPTION $3646 |
| Other Expenses.3 | MEETINGS $750 |
| Other Expenses.5 | MEALS $584 |
| Other Expenses.6 | YOUTH PROGRAMS $200 |
| Other Expenses.7 | GENERAL TAX $75 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $1015 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $1037 Accounts Payable and Accrued Expenses - Ending $713 |
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