ART STUDENTS LEAGUE OF DENVER: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
ART STUDENTS LEAGUE OF DENVER (EIN 84-1042289)
Tax period
2021-09-01 to 2022-08-31
Filed
2022-12-09
IRS object ID
202223439349300707
Schema version
2021v4.2
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

FieldValueIRS element (for citing)
Return2022-12-09T09:18:42-06:00ReturnTs
Tax Period End2022-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Kundinger Corder & Montoya PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1475 Lincoln St Ste 200AddressLine1Txt
CityDenverCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80203ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN841042289EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Art Students League of DenverBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlARTSBusinessNameControlTxt
Phone3037786990PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 Grant StreetAddressLine1Txt
CityDenverCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80203ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRachel BasyePersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone3037786990PhoneNum
Signature2022-12-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRachelPersonFirstNm
Person LastBasyePersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTiffany KnightPreparerPersonNm
PTINP01725779PTIN
Phone3035345953PhoneNum
Preparation2022-12-09PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRachel BasyePrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 Grant StreetAddressLine1Txt
CityDenverCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80203ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,553,983GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.ASLD.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionSee Part III, Line 1.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee156TotalEmployeeCnt
Total Volunteers36TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$954,570PYContributionsGrantsAmt
CY Contributions Grants$1,287,209CYContributionsGrantsAmt
PY Program Service Revenue$718,266PYProgramServiceRevenueAmt
CY Program Service Revenue$1,265,215CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income-$264,197CYInvestmentIncomeAmt
PY Other Revenue$516PYOtherRevenueAmt
CY Other Revenue$1,147CYOtherRevenueAmt
PY Total Revenue$1,673,352PYTotalRevenueAmt
CY Total Revenue$2,289,374CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$921,559PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,326,086CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$137,971CYTotalFundraisingExpenseAmt
PY Other Expenses$560,073PYOtherExpensesAmt
CY Other Expenses$849,870CYOtherExpensesAmt
PY Total Expenses$1,481,632PYTotalExpensesAmt
CY Total Expenses$2,175,956CYTotalExpensesAmt
PY Revenues Less Expenses$191,720PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$113,418CYRevenuesLessExpensesAmt
Total Assets BOY$2,398,361TotalAssetsBOYAmt
Total Assets EOY$2,150,049TotalAssetsEOYAmt
Total Liabilities BOY$751,322TotalLiabilitiesBOYAmt
Total Liabilities EOY$417,331TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,647,039NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,732,718NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionThe Art Students League of Denver (ASLD) is a non-accredited, not-for-profit, membership based fine arts education community. ASLD provides an inclusive art community where professional artists guide individuals of all abilities to reach their highest potential.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,534,880ExpenseAmt
Revenue$1,059,328RevenueAmt
DescArt Courses: ASLD focuses on teaching the fundamentals of the visual arts to anyone interested in studying with no requirement of background or experience. The teaching philosophy is the Atelier (master/ apprentice) method. The immersion approach provides students the opportunity to work side by side with a master artist in the studio. When ASLD first opened, it employed only a handful of artists who taught fewer than 100 students. Currently we employ more than 100 professional artists serving approximately 800 students per month. We offer more than 400 hands on workshops, classes, lectures and youth courses.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$75,045ExpenseAmt
Revenue$151,045RevenueAmt
DescSummer Art Market: Summer Art Market (SAM) is ASLD's annual outdoor street fair, held since 1992. The event showcases almost 300 local artists, all of whom are part of the ASLD community, as faculty, students and members. Each year, 10,000 people attend, comprising a loyal base of collectors, donors, sponsors and members of the public. It has widely been called the best art market in all of Colorado. ASLD makes no money from the sale of art, but does raise funds through booth rental fees, and food and beverage sales at the event. Expenses include event planners, licenses, entertainment, supplies, marketing, security, and other infrastructure for the event itself.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$149,861ExpenseAmt
Revenue$54,842RevenueAmt
DescOther Programs: Over the past few years, ASLD has pursued partnerships with a variety of community organizations to provide art experiences to individuals who may not otherwise have the opportunity. Some of these partnerships include the Denver Public Library, where ASLD faculty artists teach hands-on art workshops in libraries to intergenerational audiences; Jefferson County Schools, where faculty teach art teachers studio techniques; and with a variety of other art organizations to offer joint programming. Revenue for these programs comes from a combination of grants and registration fees. Expenses include wages and supplies.Continued on Schedule O.ASLD hosts a variety of exhibitions at our historic Grant Street building and in partnership with various creative spaces throughout the community. Representing the diversity of the thriving Denver arts community, our exhibitions also provide an opportunity to examine current trends and purchase original fine art from faculty, students and celebrated artists from across the U.S.Each year, the Visiting Artist Series brings several notable artists to ASLD to teach master classes, which supplement existing ongoing classes and workshops. This extraordinary opportunity allows students and artists from the community to work and learn from some of today's most significant working artists.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,759,786TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document25IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee156EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Jennifer ZiemerBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3037786990PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 Grant StreetAddressLine1Txt
CityDenverCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80203ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Nancy Walsh
President3.00Yes (X)Yes (X)$0$0$0
Kate Rooney
Treasurer2.00Yes (X)Yes (X)$0$0$0
Harry Utter
Secretary2.00Yes (X)Yes (X)$0$0$0
Patrice Werner
Past President2.00Yes (X)$0$0$0
Kenneth Brewer
Director1.00Yes (X)$0$0$0
Kate Davis
Director1.00Yes (X)$0$0$0
Mikaela Gibson
Director1.00Yes (X)$0$0$0
Maha Kamal
Director1.00Yes (X)$0$0$0
Gerry Kim
Director1.00Yes (X)$0$0$0
Anna Millholland
Director1.00Yes (X)$0$0$0
Robert Savi
Director1.00Yes (X)$0$0$0
Mary Valdez
Director1.00Yes (X)$0$0$0
Raj Chaudhuri
Director1.00Yes (X)$816$0$0
Holly-Kai Hurd
Director1.00Yes (X)$1,667$0$0
Deb Rosenbaum
Director1.00Yes (X)$5,307$0$0
Jim Calvert
Director through 2/20221.00Yes (X)$0$0$0
Rachel Basye
Executive Director40.00Yes (X)$56,732$0$18,419
FieldValueIRS element (for citing)
Total Reportable Comp From Org$64,522TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$18,419TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$101,386MembershipDuesAmt
Fundraising$5,872FundraisingAmt
Government Grants$638,396GovernmentGrantsAmt
All Other Contributions$541,555AllOtherContributionsAmt
Noncash Contributions$24,580NoncashContributionsAmt
Total Contributions$1,287,209TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Class revenue900099$1,059,328$1,059,328
Summer art market900099$151,045$151,045
Participant fees900099$38,000$38,000
Gallery art sales900099$11,243$11,243
Outreach programs900099$4,519$4,519

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,080TotalRevenueColumnAmt
Related Or Exempt Func Income$1,080RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,265,215TotalProgramServiceRevenueAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$264,197OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$264,197OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$264,197TotalRevenueColumnAmt
Exclusion-$264,197ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$412FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$5,872ContriRptFundraisingEventAmt
Fundraising Direct Expenses$412FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMiscellaneousDesc
Business900099BusinessCd
Total Revenue Column$1,147TotalRevenueColumnAmt
Exclusion$1,147ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,147OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,289,374TotalRevenueColumnAmt
Related Or Exempt Func Income$1,265,215RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$263,050ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$149,563TotalAmt
Program Services$67,303ProgramServicesAmt
Management And General$44,869ManagementAndGeneralAmt
Fundraising$37,391FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,023,849TotalAmt
Program Services$828,592ProgramServicesAmt
Management And General$142,673ManagementAndGeneralAmt
Fundraising$52,584FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$10,174TotalAmt
Program Services$9,070ProgramServicesAmt
Management And General$1,044ManagementAndGeneralAmt
Fundraising$60FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$44,364TotalAmt
Program Services$38,862ProgramServicesAmt
Management And General$4,859ManagementAndGeneralAmt
Fundraising$643FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$98,136TotalAmt
Program Services$75,429ProgramServicesAmt
Management And General$15,460ManagementAndGeneralAmt
Fundraising$7,247FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$141,353TotalAmt
Program Services$70,477ProgramServicesAmt
Management And General$57,701ManagementAndGeneralAmt
Fundraising$13,175FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$14,890TotalAmt
Program Services$7,980ProgramServicesAmt
Management And General$6,910ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$29,758TotalAmt
Program Services$21,703ProgramServicesAmt
Management And General$107ManagementAndGeneralAmt
Fundraising$7,948FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$28,533TotalAmt
Program Services$27,332ProgramServicesAmt
Management And General$277ManagementAndGeneralAmt
Fundraising$924FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$67,257TotalAmt
Program Services$64,425ProgramServicesAmt
Management And General$653ManagementAndGeneralAmt
Fundraising$2,179FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$25,587TotalAmt
Program Services$25,587ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$41,936TotalAmt
Program Services$41,664ProgramServicesAmt
Management And General$63ManagementAndGeneralAmt
Fundraising$209FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$100,742TotalAmt
Program Services$96,501ProgramServicesAmt
Management And General$977ManagementAndGeneralAmt
Fundraising$3,264FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Miscellaneous$126,725$124,787$1,418$520
Rental and maintenance$84,927$81,352$823$2,752
Summer art market$75,045$75,045
Course expense$51,188$51,188

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$61,929TotalAmt
Program Services$52,489ProgramServicesAmt
Management And General$365ManagementAndGeneralAmt
Fundraising$9,075FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,175,956TotalAmt
Program Services$1,759,786ProgramServicesAmt
Management And General$278,199ManagementAndGeneralAmt
Fundraising$137,971FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$195,220BOYAmt
EOY$403,838EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$765,500BOYAmt
EOY$616,185EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$15,500BOYAmt
EOY$10,500EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$30,111EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,565,705LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$720,352LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,182,120BOYAmt
EOY$845,353EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$240,021BOYAmt
EOY$244,062EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,398,361BOYAmt
EOY$2,150,049EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$105,777BOYAmt
EOY$146,912EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$96,688BOYAmt
EOY$120,419EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$198,174BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$350,683BOYAmt
EOY$150,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$751,322BOYAmt
EOY$417,331EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,441,312BOYAmt
EOY$1,488,611EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$205,727BOYAmt
EOY$244,107EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,647,039BOYAmt
EOY$1,732,718EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,398,361BOYAmt
EOY$2,150,049EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$113,418ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$27,739NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$484,318CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$532,350CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$567,701CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$761,398CurrentTaxYearMinus1YearAmt
Current Tax Year$1,066,191CurrentTaxYearAmt
Total$3,411,958TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,228,597CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,286,078CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$757,331CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$718,266CurrentTaxYearMinus1YearAmt
Current Tax Year$1,265,215CurrentTaxYearAmt
Total$5,255,487TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$50,883CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$36,893CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$27,622CurrentTaxYearMinus1YearAmt
Current Tax Year$6,284CurrentTaxYearAmt
Total$121,682TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$86,879CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$119,047CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$126,922CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$193,172CurrentTaxYearMinus1YearAmt
Current Tax Year$221,018CurrentTaxYearAmt
Total$747,038TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,850,677CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,974,368CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,451,954CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,700,458CurrentTaxYearMinus1YearAmt
Current Tax Year$2,558,708CurrentTaxYearAmt
Total$9,536,165TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$24,642CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$67,494CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,296CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,047CurrentTaxYearMinus1YearAmt
Current Tax Year$12,447CurrentTaxYearAmt
Total$154,926TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$24,642CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$67,494CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,296CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$24,047CurrentTaxYearMinus1YearAmt
Current Tax Year$12,447CurrentTaxYearAmt
Total$154,926TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$9,381,239PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,850,677CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,974,368CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,451,954CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,700,458CurrentTaxYearMinus1YearAmt
Current Tax Year$2,558,708CurrentTaxYearAmt
Total$9,536,165TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98380PublicSupportCY509Pct
Public Support PY5090.98180PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$41,168BeginningYearBalanceAmt
Contributions$26,780ContributionsAmt
Investment Earnings Or Losses-$7,461InvestmentEarningsOrLossesAmt
End Year Balance$60,487EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Contributions$36,935ContributionsAmt
Investment Earnings Or Losses$4,233InvestmentEarningsOrLossesAmt
End Year Balance$41,168EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.60500BoardDesignatedBalanceEOYPct
Term Endowment Balance EOY0.39500TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$14,494OtherCostOrOtherBasisAmt
Book Value$14,494BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,261,261OtherCostOrOtherBasisAmt
Depreciation$581,725DepreciationAmt
Book Value$679,536BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$241,655OtherCostOrOtherBasisAmt
Depreciation$122,703DepreciationAmt
Book Value$118,952BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$48,295OtherCostOrOtherBasisAmt
Depreciation$15,924DepreciationAmt
Book Value$32,371BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$845,353TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Beneficial interest in assets held by The Denver Foundation$183,575
Beneficial interest in assets held by Rose Community Foundation$60,487
FieldValueIRS element (for citing)
Total Book Value Other Assets$244,062TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescEconomic Injury Disaster LoanDesc
Amt$150,000Amt
FieldValueIRS element (for citing)
Total Liability$150,000TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$2,261,635TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$27,739NetUnrealizedGainsInvstAmt
Revenue Not Reported-$27,739RevenueNotReportedAmt
Revenue Subtotal$2,289,374RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,289,374TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,175,956TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,175,956ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,175,956TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart V, Line 4:FormAndLineReferenceDesc
ExplanationThe League entered into an agreement with Rose Community Foundation on December 17, 2020 to establish an agency endowment fund within Rose Community Foundation for the benefit of the League. Rose Community Foundation invests, reinvests, administers, and distributes all such assets. Distributions from the fund are made in accordance with the spending policy of 5% per year.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 6ASLD offers various levels of membership. Membership benefits include newsletters, priority registration at member rates, free admission to certain events, free use of classroom studio space and certain other privileges.
Form 990, Part VI, Section A, line 8bASLD committees do not have the authority to act on behalf of the Board of Directors. Accordingly, this question does not apply.
Form 990, Part VI, Section B, line 11bA draft copy of the return is emailed to the Finance Committee for review, questions and comments. After the Finance Committee has completed their review, a draft copy of the return is emailed to the Board of Directors for review, questions and comments prior to filing.
Form 990, Part VI, Section B, line 12cOfficers, Directors and Key Employees are required to read the policy annually and complete a conflict of interest questionnaire. Disclosure of possible conflicts of interest are disclosed if/when the issue arises.
Form 990, Part VI, Section B, line 15aThe Executive Director's compensation is determined after completion of a performance review by the Executive Committee to evaluate performance toward set objectives for the year. The Executive Committee also uses a local area employment compensation survey to determine comparable pay.
Form 990, Part VI, Section C, line 19The Art Students League of Denver makes its governing documents, conflict of interest policy and financial statements available to the public upon reasonable request.
Form 990, Part XII, Line 2cThe Finance Committee is responsible for the selection of the independent audit firm. The independent auditor meets with the Finance Committee at least annually to review the results of the audit and other matters that may arise. the oversight process of the audit has not changed during the year.

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