FRESNO ARTS COUNCIL INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- FRESNO ARTS COUNCIL INC (EIN 94-2902674)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202531359349310398
- Schema version
- 2023v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T11:55:37-07:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873267876 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Price Paige & Company CPAs LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 570 N Magnolia Ave Ste 100 | AddressLine1Txt |
| City | Clovis | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942902674 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Fresno Arts Council Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRES | BusinessNameControlTxt |
| Phone | 5592379734 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1245 Van Ness Ave | AddressLine1Txt |
| City | Fresno | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93721 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lilia Chavez | PersonNm |
| Person Title | Executive Dir. | PersonTitleTxt |
| Signature | 2025-05-15 | 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 | Henry Oum CPA | PreparerPersonNm |
| PTIN | P01552333 | PTIN |
| Phone | 5592999540 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Lilia Chavez | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1245 Van Ness Ave | AddressLine1Txt |
| City | Fresno | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93721 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,483,408 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.fresnoartscouncil.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | The Fresno Arts Council (FAC) is a private, 501(c)(3) non-profit organization established in 1979 under the name of the "Alliance for the Arts" by local artists, arts organizations and interested individuals who wished to create a voice for the arts in the Central San Joaquin Valley. Our mission is to "enrich peoples lives through the arts." Our purpose is to foster an arts community that recognizes and honors the contributions of its citizens to the arts; advocate city, county, state and national institutions on issues of concern to valley artists; collaborate with community leaders, businesses, corporations, foundations, and other arts organizations to bring artists and audiences together. The Fresno Arts Council sponsors, promotes and encourages the arts throughout the city and county of Fresno and acts as an umbrella for artists and art organizations from all cultures and disciplines through advocacy, education, programs and services. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 60 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $121,096 | PYContributionsGrantsAmt |
| CY Contributions Grants | $520,256 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $497,002 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $102,171 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6 | PYInvestmentIncomeAmt |
| CY Investment Income | $233,054 | CYInvestmentIncomeAmt |
| PY Other Revenue | $247,949 | PYOtherRevenueAmt |
| CY Other Revenue | $1,627,927 | CYOtherRevenueAmt |
| PY Total Revenue | $866,053 | PYTotalRevenueAmt |
| CY Total Revenue | $2,483,408 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $446,171 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $433,180 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $527,838 | PYOtherExpensesAmt |
| CY Other Expenses | $625,912 | CYOtherExpensesAmt |
| PY Total Expenses | $974,009 | PYTotalExpensesAmt |
| CY Total Expenses | $1,059,092 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$107,956 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,424,316 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,667,517 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,165,620 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $572,570 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,680,014 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,094,947 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,485,606 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Fresno Arts Council (FAC) is a private, 501(c)(3) non-profit organization established in 1979 under the name of the "Alliance for the Arts" by local artists, arts organizations and interested individuals who wished to create a voice for the arts in the Central San Joaquin Valley. Our mission is to "enrich peoples lives through the arts." Our purpose is to foster an arts community that recognizes and honors the contributions of its citizens to the arts; advocate city, county, state and national institutions on issues of concern to valley artists; collaborate with community leaders, businesses, corporations, foundations, and other arts organizations to bring artists and audiences together. The Fresno Arts Council sponsors, promotes and encourages the arts throughout the city and county of Fresno and acts as an umbrella for artists and art organizations from all cultures and disciplines through advocacy, education, programs and services. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $874,051 | ExpenseAmt |
| Revenue | $102,171 | RevenueAmt |
| Desc | Arts in Correction Project - Fresno Arts Council, in partnership with fellow local council of Kern, provides multiple workshops in visual arts, music, creative writing and theater to inmate participants at five facilities in the Central Valley.Arthop - A semi-monthly celebration of the arts that happens every first and third Thursdays of each month from 6pm - 8pm. Museums, studios, galleries and other venues open their exhibitions to the public for free. It is one of the most active and successful programs organized by the Fresno Arts Council. Art lovers and enthusiasts from all walks of life flock downtown Fresno and the Tower District on the first Thursday of each month, and the Arthop venues in the Fresno metro ares on the third Thursdays, to meet and greet with the artists and enjoy the reception and music. Arthop has received a remarkable response from the Fresno community. Over 50 participating artist studios, galleries, museums, and other venues exhibit art and artists reception during arthop. It has become both a cultural and special event for the community with a great deal of media coverage.Arts in Education - The Fresno Arts Council offers a series of workshops designed to train and prepare and deliver common core state standards and visual and performing arts standards, arts-integrated lessons and units of study along side teachers in classrooms. The artists share their considerable art skills with teachers and students within their lessons. Arts Alive- Arts Alive in agriculture exhibition and competition is an event to pay respect to the admirable attributes of our community tradition and resources. The Central Valley is a large flat valley covering the innermost portion of the state of California. Surrounded by the Sierra Nevada, Cascade and Tehachapi mountain ranges, the Central Valley is one of the world's most fruitful regions where nearly all non-tropical crops are grown. The Fresno Arts Council seeks to highlight the agriculture industry by showing thoughtful and compelling works from credible artists from the Central Valley.Horizon Awards - The Fresno Arts Council honors the exceptional contributions of individuals, organizations and businesses with its yearly hosted event called Horizon Awards. This much awaited event started in 1984 to provide recognition to the Fresno community dedicated in the excellence in the arts. Poetry Out Loud - Poetry Out Loud is a national recitation contest created by the National Endowment for the Arts & Poetry Foundation. The California Arts Council supports this exciting program to encourage the California youth master their public speaking skills, develop self-confidence and learn about their literary heritage. The Fresno Arts Council hosts the regional poetry out load competition, with instructional support and creative direction by former Fresno poet laureates. Social Network for the Arts - the Organization maintains and updates a list of over 1,800 e-mail addresses and over 2,000 mailing addresses for community notification of current arts and cultural information on a regular basis. WWW.Fresnoarts.net was originally created to engage artists, arts organizations and arts enthusiasts to learn, discuss and connect with one another. Approximately 500,000 page views a year and over 5,000 unique visitors per month utilize this resource. Fresnoarts.info list serve has also been established for the arts community to post/receive a daily digest of e-mails related to the local arts. The organization also offers to arts community the use of its space for workshops and receptions.Expanded Access to Arts and Culture - grant award program generated by the Measure P sales tax to nonprofit community-based organizations for the purpose of increasing access to the Arts in the City of Fresno. | Desc |
| Total Program Service Expenses | $874,051 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 66 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Lilia Chavez | PersonNm |
| Phone | 5592379734 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1245 Van Ness Ave | AddressLine1Txt |
| City | Fresno | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93721 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Lilia Chavez | |||||||
| Executive Dir. | 30.00 | 0.00 | Yes (X) | $83,000 | $0 | $0 | |
| Olga Gtierrez De Nunez | |||||||
| President | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Karen Takeda Simpson | |||||||
| Vice President | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Harpreet Gill | |||||||
| Treasurer | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Sal Lucatero | |||||||
| Secretary | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Bruce Kalkowski | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Thomas Whit Ellis | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Jolene Telles | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Tiffany Mangum | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Jeff Meacham | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Julia Copeland | |||||||
| Trustee | 1.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $83,000 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $436 | MembershipDuesAmt |
| Government Grants | $148,300 | GovernmentGrantsAmt |
| All Other Contributions | $371,520 | AllOtherContributionsAmt |
| Total Contributions | $520,256 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| Arts Alive | $31,916 | $31,916 |
| Arts in Correction | $400 | $400 |
| Arts in Education | $1,500 | $1,500 |
| Breakbox Through Collecti | $11,350 | $11,350 |
| Other Programs | $57,005 | $57,005 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $102,171 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $233,054 | TotalRevenueColumnAmt |
| Exclusion | $233,054 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Contract Services | 900099 | $225,868 | $225,868 |
| Other Income | 900099 | $288,891 | $288,891 |
| Public Art Fee | 900099 | $1,108,518 | $1,108,518 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,650 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,650 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,627,927 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,483,408 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,730,098 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $233,054 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,000 | TotalAmt |
| Program Services | $62,250 | ProgramServicesAmt |
| Management And General | $20,750 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $263,195 | TotalAmt |
| Program Services | $215,699 | ProgramServicesAmt |
| Management And General | $47,496 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,540 | TotalAmt |
| Program Services | $47,803 | ProgramServicesAmt |
| Management And General | $11,737 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,445 | TotalAmt |
| Program Services | $22,035 | ProgramServicesAmt |
| Management And General | $5,410 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,993 | TotalAmt |
| Management And General | $16,993 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,863 | TotalAmt |
| Program Services | $4,863 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,938 | TotalAmt |
| Management And General | $7,938 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,506 | TotalAmt |
| Program Services | $10,829 | ProgramServicesAmt |
| Management And General | $5,677 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $943 | TotalAmt |
| Program Services | $943 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,275 | TotalAmt |
| Program Services | $2,275 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,051 | TotalAmt |
| Program Services | $630 | ProgramServicesAmt |
| Management And General | $22,421 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Independent Contractors | $405,630 | $405,630 | |
| Other Program Expenses | $43,212 | $43,212 | |
| Equipment & Software | $28,625 | $18,701 | $9,924 |
| Printing and Publications | $20,699 | $20,483 | $216 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,177 | TotalAmt |
| Program Services | $18,698 | ProgramServicesAmt |
| Management And General | $36,479 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,059,092 | TotalAmt |
| Program Services | $874,051 | ProgramServicesAmt |
| Management And General | $185,041 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,448,197 | BOYAmt |
| EOY | $762,894 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,433 | BOYAmt |
| EOY | $9,911,888 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,450 | BOYAmt |
| EOY | $1,490,838 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,437 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,667,517 | BOYAmt |
| EOY | $12,165,620 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,422 | BOYAmt |
| EOY | $15,342 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $570,148 | BOYAmt |
| EOY | $9,664,672 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $572,570 | BOYAmt |
| EOY | $9,680,014 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,094,947 | BOYAmt |
| EOY | $2,485,606 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,094,947 | BOYAmt |
| EOY | $2,485,606 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,667,517 | BOYAmt |
| EOY | $12,165,620 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,424,316 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $17,306 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$50,963 | PriorPeriodAdjustmentsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $150,182 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,579 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,166 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $121,096 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $520,256 | CurrentTaxYearAmt |
| Total | $875,279 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,271,991 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,392,550 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,150,351 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $497,002 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $102,171 | CurrentTaxYearAmt |
| Total | $5,414,065 | 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 | $1,422,173 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,424,129 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,202,517 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $618,098 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $622,427 | CurrentTaxYearAmt |
| Total | $6,289,344 | 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 | $6,289,344 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $18 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $233,054 | CurrentTaxYearAmt |
| Total | $233,078 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $18 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $233,054 | CurrentTaxYearAmt |
| Total | $233,078 | 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) |
|---|---|---|
| Current Tax Year Minus2 Years | $128,551 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $247,949 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,627,927 | CurrentTaxYearAmt |
| Total | $2,004,427 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,422,173 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,424,129 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,331,086 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $866,053 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,483,408 | CurrentTaxYearAmt |
| Total | $8,526,849 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.73760 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94250 | PublicSupportPY509Pct |
| Investment Income CY | 0.02730 | 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 D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Accrued Leave & Payroll | $1,901 |
| Agency Funds | $9,508,100 |
| Fiscal Receivership | $148,710 |
| Payroll Liabilities | $5,961 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,664,672 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,500,714 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $17,306 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $17,306 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,483,408 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $2,483,408 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,059,092 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,059,092 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,059,092 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X : FIN48 Footnote | FormAndLineReferenceDesc |
| Explanation | FRESNO ARTS COUNCIL IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FRESNO ARTS COUNCIL HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS.GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURES GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. FRESNO ART COUNCIL RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE TO FOUR YEARS,RESPECTIVELY, AFTER THEY ARE FILED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | A copy of the 990 is provided to the Organization for review prior to submission to the government. |
| Form 990, Part VI, Section B, Line 12c | Fresno Arts Council has a written policy for staff within their employee handbook that they are required to sign at the time of employment and any handbook revisions made bi-annually, if any. The Organization requires the Board of Directors to sign and declare annually a conflict-of-interest policy as part of the Board of Director procedures. |
| Form 990, Part VI, Section B, Line 15a | All salary increases for the Executive Director require review and approval from the Board of Directors annually after an annual performance review. |
| Form 990, Part VI, Section C, Line 19 | The latest filed IRS Form 990 is on www.guidestar.org and the national center for charitable statistics at http://NCCS.urban.org. Anybody requesting information can write a request to the Organization so that the Organization can comply. |
| Part XII Financial Statements and Reporting | The Organization is currently undergoing their financial statement audit that has not been completed at the time of this filing. |
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