2022-08-26T14:00:12-07:00 2021-12-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2021-01-01 946115995 Djerassi Resident Artists Program DJER 6507471250 2325 Bear Gulch Road Woodside CA 94062 Laura J Phelps Treasurer 6507471250 2022-08-26 true Laura Phelps 999009999 Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z Alexander Djerassi 2325 Bear Gulch Road Woodside CA 94062 1262580 false X www.djerassi.org X 1965 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. 10 10 15 40 0 288103 705255 47937 12144 281517 403374 12562 95354 630119 1216127 0 0 683162 477960 0 228515 478987 1031650 1162149 1509610 -532030 -293483 6765859 5870903 598199 109144 6167660 5761759 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 847288 12144 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. 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. 847288 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 true false true false false false false false false false false true 35 0 true 15 true false false false false false false false 0 false false false false false false false X 10 10 true false false false false false false true true false false true true true true true true true true false CA X X X Alexander Djerassi 6507471250 2325 Bear Gulch Road Woodside CA 94062 X 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 Laura Phelps Treasurer 2.00 0.00 X X 0 0 0 Shara Mays Secretary 2.00 0.00 X X 0 0 0 Michelle Bravin Director 1.00 0.00 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 2.00 0.00 X 0 0 0 Cass Calder Smith Director 1.00 0.00 X 0 0 0 Kit Tobin Director 1.00 0.00 X 0 0 0 0 false false false Marcelle Hinand Consulting 147487 Marni Corbett Consulting Consulting 100000 1 16500 423361 265394 44898 705255 Program Revenues 711300 12144 12144 12144 403374 403374 0 0 0 0 141807 16500 46453 95354 0 0 0 1216127 12144 403374 X 0 0 0 0 0 0 375987 262979 86782 26226 0 67139 51014 7954 8171 34834 8157 26314 363 0 0 110038 110038 0 0 28957 28957 427034 177247 94601 155186 0 54952 51381 2295 1276 0 0 0 13861 9185 226 4450 0 0 0 0 216494 167343 49151 25127 17503 3600 4024 Utilities 35091 25354 8554 1183 Artists Stipends 31302 25959 5343 Vehicles - fuel and repairs 23208 23208 Miscellaneous 17568 17403 105 60 48018 10555 15230 22233 1509610 847288 433807 228515 794730 267354 57730 70013 418452 331377 0 0 0 0 0 75197 82334 5786698 2746437 3207604 3040261 0 2148083 2064652 0 0 64063 14912 6765859 5870903 5459 56219 37264 37264 555476 15661 598199 109144 X 4480589 4215906 1687071 1545853 6167660 5761759 6765859 5870903 X -293483 -113200 782 X false true X true false X 1224076 841450 871765 288103 705255 3930649 300515 293470 288362 121864 153951 1158162 0 0 0 1524591 1134920 1160127 409967 859206 5088811 33271 65815 93200 110286 48459 351031 915888 146250 291151 106215 39496 1499000 949159 212065 384351 216501 87955 1850031 3238780 210595 227629 217372 281517 403374 1340487 0 210595 227629 217372 281517 403374 1340487 0 0 1735186 1362549 1377499 691484 1262580 6429298 0.50380 0.42570 0.20850 0.13190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1545853 203356 183062 20294 1545853 1545853 319451 307514 11937 1545853 1320307 225546 113535 96915 16620 1545853 883992 361315 84415 9415 1320307 357687 526305 210595 174335 36260 883992 1.00000 false false false 1651524 1651524 2199341 1370755 828586 1433548 924237 509311 382539 334249 48290 119746 117196 2550 3040261 2064652 Accrued payroll and related benefits 15661 15661 X 1121205 -113200 47235 -65965 1187170 28957 28957 1216127 1527106 46453 46453 1480653 28957 28957 1509610 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, 2021.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 $46453 Change in discount on long-term receivab $782 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Expenses $46453 X X X X X X X false Artful Harvest 158307 16500 141807 46453 158307 16500 141807 46453 46453 95354 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 4 44898 FMV false false false Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Board members Dale Djerassi and Alexander Djerassi are related as father and son. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, the organization's audit committee, AND THE EXECUTIVE DIRECTOR. THIS GROUP OF INDIVIDUALS DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST PERIODICALLY. ALL PERSONNEL AND 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY 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, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE BY REQUEST FROM THE ORGANIZATION'S OFFICE IN WOODSIDE, CALIFORNIA. Other Changes In Net Assets Or Fund Balances - Other Increases Change in discount on long-term receivables = $782 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.