PENINSULA ARTS GUILD: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: PENINSULA ARTS GUILD (EIN 82-3421912)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202313199349323971
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T16:24:34-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	262246506	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	APERCEN PARTNERS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	314 LYTTON AVE	AddressLine1Txt
City	PALO ALTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94301	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	823421912	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PENINSULA ARTS GUILD	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	PENI	BusinessNameControlTxt
Phone	6508047100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	314 LYTTON AVE	AddressLine1Txt
City	PALO ALTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94301	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PETER L BRIGER JR	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	6508047100	PhoneNum
Signature	2023-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	PETER	PersonFirstNm
Person Last	BRIGER JR	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TOM VAN LOBEN SELS	PreparerPersonNm
PTIN	P00447955	PTIN
Phone	6508047100	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	THE GUILD THEATRE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	ANDREW DUNLEVIE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	314 LYTTON AVE	AddressLine1Txt
City	PALO ALTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94301	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,521,359	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	THEGUILDTEATRE.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2017	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	PERFORMING ARTS FACILITY IN THE SAN FRANCISCO BAY AREA'S PENINSULA REGION	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	2	VotingMembersIndependentCnt
Total Employee	39	TotalEmployeeCnt
Total Volunteers	2	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$5,917,562	PYContributionsGrantsAmt
CY Contributions Grants	$542,698	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,509,378	CYProgramServiceRevenueAmt
PY Investment Income	$8,274	PYInvestmentIncomeAmt
CY Investment Income	$15,779	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$333,759	CYOtherRevenueAmt
PY Total Revenue	$5,925,836	PYTotalRevenueAmt
CY Total Revenue	$2,401,614	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$175,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$549,982	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,180,871	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$106,478	CYTotalFundraisingExpenseAmt
PY Other Expenses	$367,124	PYOtherExpensesAmt
CY Other Expenses	$2,737,320	CYOtherExpensesAmt
PY Total Expenses	$917,106	PYTotalExpensesAmt
CY Total Expenses	$4,093,191	CYTotalExpensesAmt
PY Revenues Less Expenses	$5,008,730	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,691,577	CYRevenuesLessExpensesAmt
Total Assets BOY	$43,881,441	TotalAssetsBOYAmt
Total Assets EOY	$38,589,754	TotalAssetsEOYAmt
Total Liabilities BOY	$3,791,631	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$691,521	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$40,089,810	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$37,898,233	NetAssetsOrFundBalancesEOYAmt
Mission	BROADEN CULTURAL AND ARTISTIC OFFERINGS IN THE SAN FRANCISCO BAY AREA'S PENINSULA REGION AND ENABLE COMMUNITY-PROGRAMMED EVENTS THROUGH THE OPERATION OF A PERFORMING ARTS FACILITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,488,659	ExpenseAmt
Grant	$175,000	GrantAmt
Revenue	$1,509,378	RevenueAmt
Desc	PENINSULA ARTS GUILD (THE GUILD) OPERATES A PERFORMING ARTS FACILITY WHERE IT ORGANIZES AND HOSTS A WIDE ARRAY OF CULTURAL PROGRAMMING ACCESSIBLE BY ALL MEMBERS OF THE GENERAL PUBLIC, PROVIDES EDUCATIONAL OPPORTUNITIES FOR PEOPLE OF ALL AGES, AND OFFERS HIGH QUALITY PERFORMANCE SPACE TO CREATIVE ARTISTS, MUSICIANS, PLAYWRIGHTS, AUTHORS, FILMMAKERS, DANCERS, COMICS, TEACHERS AND SCHOLARS.	Desc
Total Program Service Expenses	$3,488,659	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	70	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	39	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	2	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6508047100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	611 MENLO AVE	AddressLine1Txt
City	MENLO PARK	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94025	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
ANDREW DUNLEVIE
PRESIDENT/DIRECTOR	40.00	Yes (X)	Yes (X)	$167,708	$0	$35,162
THOMAS BAILEY
GENERAL MANAGER	40.00			$188,462	$0	$9,610	Yes (X)
ANDREW BERGER
PRODUCTION MANAGER	40.00			$107,813	$0	$71		Yes (X)
PETER L BRIGER JR
TREASURER/DIRECTOR	2.00	Yes (X)	Yes (X)	$0	$0	$0
THOMAS LAYTON
SECRETARY/DIRECTOR	2.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$463,983	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$44,843	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	VANCE BROWN INC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3197 PARK BLVD	AddressLine1Txt
City	PALO ALTO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94306	ZIPCd

Field	Value	IRS element (for citing)
Services	CONSTRUCTION	ServicesDesc
Compensation	$8,587,573	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$542,698	AllOtherContributionsAmt
Noncash Contributions	$20,943	NoncashContributionsAmt
Total Contributions	$542,698	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EVENTS	Desc
Business	713990	BusinessCd
Total Revenue Column	$1,509,378	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,509,378	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,509,378	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,632	TotalRevenueColumnAmt
Exclusion	$14,632	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,012,879	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,011,732	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,147	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,147	TotalRevenueColumnAmt
Exclusion	$1,147	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$432,939	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$108,013	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$324,926	TotalRevenueColumnAmt
Exclusion	$324,926	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$8,833	TotalRevenueColumnAmt
Exclusion	$8,833	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$8,833	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,401,614	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,509,378	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$349,538	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$175,000	TotalAmt
Program Services	$175,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$418,625	TotalAmt
Program Services	$236,124	ProgramServicesAmt
Management And General	$92,301	ManagementAndGeneralAmt
Fundraising	$90,200	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$574,933	TotalAmt
Program Services	$561,704	ProgramServicesAmt
Management And General	$7,483	ManagementAndGeneralAmt
Fundraising	$5,746	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$53,420	TotalAmt
Program Services	$14,384	ProgramServicesAmt
Management And General	$38,891	ManagementAndGeneralAmt
Fundraising	$145	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$133,893	TotalAmt
Program Services	$114,493	ProgramServicesAmt
Management And General	$10,274	ManagementAndGeneralAmt
Fundraising	$9,126	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$6,534	TotalAmt
Management And General	$6,534	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$26,325	TotalAmt
Management And General	$26,325	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$104,203	TotalAmt
Program Services	$98,703	ProgramServicesAmt
Management And General	$5,500	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$102,614	TotalAmt
Program Services	$29,160	ProgramServicesAmt
Management And General	$73,454	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$135,402	TotalAmt
Program Services	$30,177	ProgramServicesAmt
Management And General	$104,728	ManagementAndGeneralAmt
Fundraising	$497	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$58,945	TotalAmt
Program Services	$54,982	ProgramServicesAmt
Management And General	$3,963	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$185,700	TotalAmt
Program Services	$125,325	ProgramServicesAmt
Management And General	$60,375	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$19,375	TotalAmt
Program Services	$1,795	ProgramServicesAmt
Management And General	$16,816	ManagementAndGeneralAmt
Fundraising	$764	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$668,550	TotalAmt
Program Services	$668,550	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$53,252	TotalAmt
Program Services	$1,842	ProgramServicesAmt
Management And General	$51,410	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
ARTIST FEES	$988,701	$988,701
EVENT EXPENSES	$387,719	$387,719

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,093,191	TotalAmt
Program Services	$3,488,659	ProgramServicesAmt
Management And General	$498,054	ManagementAndGeneralAmt
Fundraising	$106,478	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,524,987	BOYAmt
EOY	$2,587,001	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$6,707,741	BOYAmt
EOY	$275	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,894,868	BOYAmt
EOY	$526,654	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$102,933	BOYAmt
EOY	$109,286	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$60,743	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$128,982	BOYAmt
EOY	$27,324	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$35,944,411	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$670,582	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$30,517,288	BOYAmt
EOY	$35,273,829	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,642	BOYAmt
EOY	$4,642	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$43,881,441	BOYAmt
EOY	$38,589,754	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,688,498	BOYAmt
EOY	$369,931	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$103,133	BOYAmt
EOY	$321,590	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,791,631	BOYAmt
EOY	$691,521	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	$40,089,810	BOYAmt
EOY	$37,898,233	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$40,089,810	BOYAmt
EOY	$37,898,233	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$43,881,441	BOYAmt
EOY	$38,589,754	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$1,691,577	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$500,000	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

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	$28,383,812	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,986,793	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$834,280	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,917,562	CurrentTaxYearMinus1YearAmt
Current Tax Year	$542,698	CurrentTaxYearAmt
Total	$37,665,145	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year	$1,509,378	CurrentTaxYearAmt
Total	$1,509,378	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year	$432,939	CurrentTaxYearAmt
Total	$432,939	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$28,383,812	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,986,793	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$834,280	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,917,562	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,485,015	CurrentTaxYearAmt
Total	$39,607,462	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,982,372	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,971,932	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$531,027	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,561,616	CurrentTaxYearMinus1YearAmt
Current Tax Year	$15,119	CurrentTaxYearAmt
Total	$10,062,066	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,982,372	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,971,932	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$531,027	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,561,616	CurrentTaxYearMinus1YearAmt
Current Tax Year	$15,119	CurrentTaxYearAmt
Total	$10,062,066	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$29,545,396	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$348,004	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$137,155	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$185,190	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,274	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,632	CurrentTaxYearAmt
Total	$693,255	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$348,004	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$137,155	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$185,190	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$8,274	CurrentTaxYearMinus1YearAmt
Current Tax Year	$14,632	CurrentTaxYearAmt
Total	$693,255	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$8,833	CurrentTaxYearAmt
Total	$8,833	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$28,731,816	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,123,948	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,019,470	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,925,836	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,508,480	CurrentTaxYearAmt
Total	$40,309,550	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.73300	PublicSupportCY509Pct
Investment Income CY	0.01720	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12 - OTHER INCOME	FormAndLineReferenceDesc
Explanation	MISCELLANEOUS INCOME	ExplanationTxt

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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,212,479	OtherCostOrOtherBasisAmt
Book Value	$3,212,479	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$30,656,703	OtherCostOrOtherBasisAmt
Depreciation	$636,758	DepreciationAmt
Book Value	$30,019,945	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$128,149	OtherCostOrOtherBasisAmt
Depreciation	$33,824	DepreciationAmt
Book Value	$94,325	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,947,080	OtherCostOrOtherBasisAmt
Book Value	$1,947,080	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$35,273,829	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,219,072	TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts	$317,458	DonatedServicesAndUseFcltsAmt
Other Revenue	-$500,000	OtherRevenueAmt
Revenue Not Reported	-$182,542	RevenueNotReportedAmt
Revenue Subtotal	$2,401,614	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,401,614	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,410,649	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$317,458	DonatedServicesUseFcltsAmt
Expenses Not Reported	$317,458	ExpensesNotReportedAmt
Expenses Subtotal	$4,093,191	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,093,191	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

FIN 48 (ASC 740) UNCERTAIN TAX POSITIONS FINANCIAL STATEMENTS FOOTNOTE: THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO INCOME TAX MATTERS IN OTHER EXPENSES. THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2022 OR 2021.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

PLEDGE WRITE-OFF -500,000.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE MARIGOLD PROJECT	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	753 KALAMATH ST	AddressLine1Txt
City	DENVER	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80204	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	823585141	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$175,000	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	GENERAL SUPPORT	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ANDREW DUNLEVIE
PRESIDENT/DIRECTOR	$167,708	$0	$0	$0	$0	$0	$0	$0	$35,162	$0	$202,870	$0	$0	$0
THOMAS BAILEY
GENERAL MANAGER	$188,462	$0	$0	$0	$0	$0	$0	$0	$9,610	$0	$198,072	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS PREPARED BY AUTHORIZED AGENTS OF THE ORGANIZATION AND REVIEWED BY THE BOARD OF DIRECTORS BEFORE BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, OR MEMBERS OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAVE A DIRECT OR INDIRECT FINANCIAL INTEREST. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER A POTENTIAL CONFLICT HAS BEEN DISCLOSED, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE BOARD OR COMMITTEE DETERMINES THAT A COVERED PERSON HAS A FINANCIAL INTEREST, THEN IT WILL BE INVESTIGATED AND DETERMINED BY A MAJORITY VOTE OF THE DISINTERESTED BOARD MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTERESTS.
FORM 990, PART VI, SECTION B, LINE 15	IN SETTING COMPENSATION FOR THE PRESIDENT AND GENERAL MANAGER, THE BOARD FOLLOWED THE PROCEDURES SET FORTH IN THE INTERNAL REVENUE CODE AND TREASURY REGULATIONS SECTION 53.4958 TO ESTABLISH A REBUTTABLE PRESUMPTION THAT THE TOTAL COMPENSATION OFFERED TO THE CHIEF EXECUTIVE IS FAIR, REASONABLE, AND NOT EXCESSIVE. PRIOR TO APPROVING THE COMPENSATION ARRANGEMENT, AN INDEPENDENT BODY OF DIRECTORS WAS FORMED TO CONDUCT A COMPARABILITY REVIEW OF THE PROPOSED COMPENSATION. THIS INDEPENDENT BODY DID NOT INCLUDE THE PRESIDENT OR ANY DIRECTORS HAVING A CONFLICT OF INTEREST WITH RESPECT TO THE PROPOSED TRANSACTION. THE INDEPENDENT DIRECTORS OBTAINED DATA OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. SUCH COMPARABLE COMPENSATION DATA WAS OBTAINED FROM PUBLICLY AVAILABLE IRS FORMS 990 AND OTHER SOURCES. THE INDEPENDENT DIRECTORS HAVE DETERMINED AN ANNUAL SALARY THAT IS FAIR, REASONABLE, AND NOT EXCESSIVE IN COMPARISON TO SALARIES OF SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST WHEN REQUIRED BY FEDERAL AND STATE LAW.
FORM 990, PART XI, LINE 9:	WRITE DOWN OF UNCOLLECTIBLE PLEDGE -500,000.
PART XII. LINE 2B - AUDITED FINANCIAL STATEMENTS	A FINANCIAL STATEMENT AUDIT IS BEING COMPLETED FOR THE 2022 TAX YEAR BUT WAS NOT COMPLETED BY THE DUE DATE OF FORM 990. THE AMOUNTS IN SCHEDULE D, PARTS XI AND XII ARE BASED ON INTERNAL FINANCIAL STATEMENTS. THE ORGANIZATION WILL AMEND ITS FORM 990 IF THE FINAL AUDITED FINANCIAL STATEMENTS MATERIALLY DIFFER FROM THE INTERNAL FINANCIAL STATEMENTS.