2023-11-13T09:21:42-08:00 2022-12-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-01-01 946115995 Djerassi Resident Artists Program DJER 6507471250 2325 Bear Gulch Road Woodside CA 94062 Michelle Quinn Treasurer 6507471250 2023-11-13 true Michelle Quinn 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Alexander Djerassi 2325 Bear Gulch Road Woodside CA 94062 866755 false X www.djerassi.org X 1979 CA The mission of the Djerassi Resident Artists Program is to support and enhance the creativity of artists by providing uninterrupted time for work, reflection, and collegial interaction in a setting of great natural beauty, and to preserve the land on which the Program is situated. 13 13 13 40 0 705255 560013 12144 100717 403374 79042 95354 71179 1216127 810951 0 0 477960 554604 0 114904 1031650 787434 1509610 1342038 -293483 -531087 5870903 4825934 109144 69510 5761759 4756424 Djerassi is internationally recognized as one of the eminent artist residency programs. We strive to provide the best possible residency experience for artists of superior talent from a diverse range of backgrounds and geographical locations. false false 695083 100717 The organization has a robust, mission-driven earned income program that includes day-long public and private sculpture tours and one-week arts-related workshops and retreats for writers, media artists, photographers, dancers, and visual artists. Djerassi alumni act as workshop leaders and select students via an application process. Artist gatherings of one-two days have included groups of playwrights, choreographers, visual artists, and music composers. Sculpture tours are tailored to highlight the environmental/preservation component of our mission and serve approximately 700 local residents, students, and visitors. 290874 The Djerassi Resident Artists Program has provided over 2,200 artist residencies, and currently serves approximately 70-80 artists each year all free of charge. It is the largest artist residency program in the Western United States and considered among the best in the country. Each year dozens of artists from across the United States, and around the world, travel to the open hillsides and deep redwood forests of SMIP Ranch to take inspiration from the beautiful surroundings and seek refuge from the distractions of the world to concentrate on their creative projects. While in residence, the artists work in peaceful isolation within a supportive community of other artists and Program staff. Participants thrive on the intellectual stimulation and the collegial interaction in this intimate artist community. 985957 true true false false false false false false false true true true false false true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 8 0 true 13 true false false false false true true false false 0 false false false false false false false X 13 13 true false false false false false false true true false false true true true true true true true true false CA X X X X Alexander Djerassi 6507471250 2325 Bear Gulch Road Woodside CA 94062 X Timothy DeVoe Ranch Director 40.00 0.00 119484 0 6336 Anna Sidana Board Chair 2.00 0.00 X X 0 0 0 Alexander Djerassi V Chair & In ED 2.00 0.00 X X 0 0 0 Michelle Quinn Treasurer 2.00 0.00 X X 0 0 0 Shara Mays Secretary 2.00 0.00 X X 0 0 0 Lauren DiCioccio Director 1.00 0.00 X 0 0 0 Dale Djerassi Director 1.00 0.00 X 0 0 0 Sally Fay Director 1.00 0.00 X 0 0 0 Cass Calder Smith Director 2.00 0.00 X 0 0 0 Kit Tobin Director 1.00 0.00 X 0 0 0 Elaine Mellis Director 1.00 0.00 X 0 0 0 Cheryl Lu-Lien Tan Director 1.00 0.00 X 0 0 0 Russell Sherman Director 1.00 0.00 X 0 0 0 Peter Fish Director 1.00 0.00 X 0 0 0 119484 6336 1 false false false 0 55000 505013 148669 560013 Program Revenues 711300 100717 100717 100717 79042 79042 0 0 0 0 126983 55804 71179 0 0 0 810951 100717 79042 X 0 0 0 0 0 0 445829 402757 21781 21291 9219 9008 107 104 61121 55207 3000 2914 38435 34758 1860 1817 0 0 100813 100813 0 0 19636 19636 239028 114684 64348 59996 0 44829 43709 944 176 31196 25934 2666 2596 0 0 52601 47577 572 4452 0 0 0 0 151772 136860 14912 29071 20743 5805 2523 Settlement 60000 60000 Vehicles - fuel and repairs 17054 16999 55 Dues, subsciptions, postage 15419 4929 3566 6924 Bank Charges 8845 11 8834 17170 12792 1101 3277 1342038 985957 241177 114904 267354 119819 70013 186177 331377 280190 0 0 0 0 0 82334 80573 5786698 2883297 3040261 2903401 0 2064652 1255774 0 0 14912 0 5870903 4825934 56219 53474 37264 15661 16036 109144 69510 X 4215906 3155184 1545853 1601240 5761759 4756424 5870903 4825934 X -531087 -463635 -10613 X X false true X true false X 841450 871765 288103 705255 560013 3266586 293470 288362 121864 153951 227700 1085347 0 0 0 1134920 1160127 409967 859206 787713 4351933 65815 93200 110286 48459 18285 336045 146250 291151 106215 39496 336139 919251 212065 384351 216501 87955 354424 1255296 3096637 227629 217372 281517 403374 79042 1208934 0 227629 217372 281517 403374 79042 1208934 0 0 1362549 1377499 691484 1262580 866755 5560867 0.55690 0.50380 0.21740 0.20850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1545853 57598 43289 14309 1545853 1545853 203356 183063 20293 1545853 1545853 319451 307514 11937 1545853 1320307 225546 113535 96915 16620 1545853 883992 361315 84415 9415 1320307 1.00000 false false false 1651524 1651524 2199341 1411855 787486 1433548 1003796 429752 382539 349293 33246 119746 118353 1393 2903401 1255774 Accrued payroll liabilities 16036 16036 X 372871 -463635 45191 -418444 791315 19636 19636 810951 1378206 55804 55804 1322402 19636 19636 1342038 Part V, Line 4: Intended uses of the endowment fund. All of the endowment funds, classified as net assets with donor restrictions in perpetuity, represent donor contributions that are subject to restrictions of gift instruments requiring that the principal be invested in perpetuity. By law, Djerassi is permitted to transfer all interest and realized/unrealized gains to net assets without donor restrictions. Part X : FIN48 Footnote Income Taxes:Djerassi is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. Djerassi is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. Djerassi is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended December 31, 2022.Djerassi 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. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Djerassi continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Fundraising Expenses $55804 Change in discount long-term receivables $-2113 Write of net assets with restrictions $-8500 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Expenses $55804 X X X X X X X false Artful Harvest 126983 126983 55804 126983 126983 55804 55804 71179 Alexander Djerassi Exec Director On Site Housing false Schedule L, Part V Supplemental Information Alexander Djerassi - In connection with the occupation of its facilities in Woodside, California, Djerassi has an ongoing commitment to provide its Executive Director with the gratis use of part of a building as a personal residence. Djerassi (as the employer) requires staff to live on-site to maintain a physical presence at the facility in order to oversee the art programs and workshops in addition to promoting community relations. Djerassi has relied on Internal Revenue Code Section 119 and Revenue Ruling 75-540 which covers the tax ramifications regarding the value of lodging furnished by an employer for the convenience of the employer. X 7 148669 FMV false false false Form 990, Part VI, Section A, Line 2 Board members Dale Djerassi and Alexander Djerassi are related as father and son. 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 Woodside, 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 discount for long-term pledges = -$2113 Form 990, Part XI, Line 9 Write off of net assets with restrictions = -$8500 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. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Directors. Non-Cash Employee Benefits In connection with the occupation of its facilities in Woodside, California, two to four employees who manage the property and day-to-day residency operations are provided with room and board. Djerassi has an ongoing commitment to provide its Executive Director and other staff with the gratis use of part of a building as a personal residence. Djerassi (as the employer) requires staff to live on-site to maintain a physical presence at the facility in case of emergency, as well as to oversee the art programs and workshops, and promote community relationships. The Djerassi Program traditionally houses up to 12 artists/4 week sessions, March-November, and approximately 6 artists/4 weeks, December February of each year. Other staff who may include the resident manager(s), program assistant, the administrative assistant and deputy program director can also live on-site to provide direct oversight and assistance to artists-in-residence, and further ensure the safety and security of the artists and the facilities. Djerassi has relied on Internal Revenue Code Section 119 and Revenue Ruling 75-540 which covers the tax ramifications regarding the value of lodging furnished by an employer for the convenience of the employer.