2021-07-16T15:06:50-07:00 2020-12-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2020-01-01 943148481 ArtSpan ARTS 4158619838 934 Brannan Street San Francisco CA 94103 Joen Madonna Executive Director 4158619838 2021-07-16 true Joen Madonna 999009999 Douglas W Regalia P00186389 9253140390 3 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z Joen Madonna 934 Brannan Street San Francisco CA 94103 662453 false X www.artspan.org X 1991 CA ArtSpan is committed to cultivating a vibrant, accessible, and world-class art community in San Francisco and to promoting the city's unique creative energy locally and globally. We champion an inclusive art experience by providing hundreds (continued on Schedule O page 2) 12 11 10 10 0 347748 498299 312906 147553 0 178865 13578 839519 659430 0 0 360259 383480 0 44626 449680 224115 809939 607595 29580 51835 329806 577114 80399 275872 249407 301242 ArtSpan builds community by connecting the public to visual arts in san Francisco. Through SF Open Studios, youth and adult education, and art-centric events, ArtSpan creates a platform for artists to thrive, fostering a Bay Area that values the arts. false false 151159 57541 San Francisco Open Studios is an annual, month-long event in October that showcases over 800 emerging and established San Francisco artists in their studios. ArtSpan publishes a printed Guide of artists with comprehensive online catalog. The event connects collectors with artists for engaging dialog and a glimpse into the life of the working artist. In addition to SF Open Studios, ArtSpan produces Exhibitions and Professional Development Workshops for Artists. 148422 29993 Art-In-Neighborhoods programArtSpans Art-In-Neighborhoods program serves the city of San Francisco by connecting communities with local artists while activating spaces with vibrant, locally-made artwork. ArtSpan partners with local businesses and building owners to bring art studios, art exhibitions, and art events to businesses, dormant storefronts, and empty spaces. Local artists who are ArtSpan members are given the opportunity to create, display, promote, and sell their artwork in these diverse venues. All aspects of the program allow otherwise unused walls, spaces, or properties to become creative arenas for celebrating local arts. (continued on Schedule O pages 1 and 2) 120610 60820 Artist Resources, Advocacy & MembershipArtSpan hosts workshops throughout the year to create community and to help inform artists and art-appreciators about art, art business, art collecting and supporting a successful art career. ArtSpan also provides online resources as well as in-person mentoring to help artists reach their professional goals. ArtSpan's Executive Director has been working with local artists to create community action groups, Save Our Studios and Cultural Space Coalition. She has also been working with Artists for a Better Bay Area, the SF Art Commission and other local organizations about artists studio and residential displacement and an $8-million enhancement to the Mayors budget for additional funding for the arts sector. (continued on Schedule O page 2) 420191 true true false false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 22 0 true 10 true false false false false true true false false 0 false false false false false false false X 12 11 false false false false false false false true true false false true true true true true true true true false CA X X Pam Garcia 5109229859 934 Brannan Street San Francisco CA 94103 Joen Madonna Executive Dir. 40.00 0.00 X 122500 0 0 Matt McKinley Vice-Chair 2.00 0.00 X X 12000 0 0 Audrey Heller Director 1.00 0.00 X 6550 0 0 Curtis Wilhelm Chair 2.00 0.00 X X 0 0 0 Robo Gerson Secretary 1.00 0.00 X X 0 0 0 Brian Cullen Director 1.00 0.00 X 0 0 0 CHRISTOPHER J GILBERT PHD Director 1.00 0.00 X 0 0 0 CYNTHIA FARNER MD Director 1.00 0.00 X 0 0 0 GRETA SCHNETZLER Director 1.00 0.00 X 0 0 0 Jane Steel Director 1.00 0.00 X 0 0 0 Renee DeCarlos Director 1.00 0.00 X 0 0 0 Sejal Hall Director 1.00 0.00 X 0 0 0 141050 1 false false false 0 136750 361549 2900 498299 Ad sales 711300 13986 13986 Admissions/registrations 711300 46645 46645 Membership 711300 67725 67725 Studio Rentals 711300 18710 18710 Workshop/Performance 711300 487 487 147553 0 0 0 0 0 15860 3023 12837 0 0 Other 741 741 741 659430 148294 X 0 0 0 0 141050 101495 23901 15654 0 194474 138982 35562 19930 0 22009 15729 4025 2255 25947 18543 4745 2659 0 0 25724 25724 0 0 0 72038 76299 -1161 -3100 10470 10341 129 10542 1188 8292 1062 20953 10135 10818 0 2371 2371 3131 1329 1799 3 0 1421 805 381 235 2417 2417 0 1126 1126 8331 942 7389 Printing and Publications 18319 16813 1506 Postage and Shipping 11842 4383 3037 4422 Architectural Services 10572 10572 Bank Charges 6662 10 6652 18196 12625 5571 607595 420191 142778 44626 223900 568233 0 0 79051 3860 0 0 0 0 25270 4562 9038 8579 1585 459 0 0 0 0 0 329806 577114 11430 9435 149900 93105 68969 23432 80399 275872 X 69563 80724 179844 220518 249407 301242 329806 577114 51835 X true X false true false X 317155 338263 318679 437503 446042 1857642 0 0 317155 338263 318679 437503 446042 1857642 163996 1693646 0 0 741 741 1858383 1176240 0.91140 0.94030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9038 8579 459 459 Accrued payroll liabilities 18292 Refundable advances 5140 23432 X 621779 55280 55280 566499 92931 92931 659430 610618 3023 3023 607595 607595 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, ArtSpan is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that ArtSpan has adequately evaluated its current tax positions and has concluded that as of December 31, 2020, ArtSpan does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.ArtSpan 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. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. ArtSpan may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, ArtSpan calculates and accrues the applicable taxes payable. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Fundraising Expenses $3023 Net Assets released from restriction $52257 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Temp Restricted Contributions $92931 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Expenses $3023 X X X X X X X false Auctions, art sales 15860 15860 2523 500 15860 15860 2523 500 3023 12837 Robo Gerson Prtnr in vendor 10752 payment for services false Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS REVIEWED BYTHE ORGANIZATION'S MANAGEMENT AND THE EXECUTIVE DIRECTOR. 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 return 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 AT LEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. 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 THE EXECUTIVE DIRECTOR 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 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 reviewed and approved by the Board of Directors (when necessary) and DOCUMENTation is placed 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 FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN SAN FRANCISCO, CALIFORNIA. 4c: Artist Resources, Advocacy & Membership continued ARTSPAN MEMBERSHIP OFFERS THE FOLLOWING BENEFITS TO ARTISTS:Promotion of your artwork through ArtSpan's Instagram profilePromotion of your exhibitions via ArtSpan's Facebook pageSubscription to our weekly Artist Opportunity emailEligibility to participate in SF Open StudiosEligibility to submit to ArtSpan's Calls for Entry & Studio Residency Program Free access to attend Professional Development Workshops and Artist MixersArtist Profile in ArtSpan's Public Artist DirectoryMember's call to participate in ArtSpan's year-round Art-in-Neighborhoods ExhibitionsMember's call to apply for ArtSpan SF Open Studios Guide Cover CompetitionMember's call to submit to Artspan's Annual Juried Art AuctionMember's call to submit to ArtSpan's Selections ExhibitionMember profile web page on ArtSpan.orgDiscounted rates on advertising in the SF Open Studios Guide Magazine eNewsletter including a calendar of eventsInvitations to Artist Networking Events Art-In-Neighborhoods program continued ArtSpan offers below market-rate studio rentals to artists in San Francisco as part of a cooperative residency program. Artists must be new or existing ArtSpan Artist Members to be eligible to apply. Studio space is offered to artists who have recently been displaced from their San Francisco studios, those who have never had a studio (outside of home or school), and those with a project-based need for work space. The selected artists are expected to contribute as cooperative and collaborative members of the studio community, to volunteer with ArtSpan, and to participate with SF Open Studios in the fall. Organization Mission continued of local artists with the equal opportunity to showcase their work and make direct connections to diverse audiences and patrons. We are guided by the belief that artists play a vital role in society and that broad public engagement with their work is essential to defining a new cultural environment for our changing city.