2020-01-29T08:08:50-06:00 2019-09-30 351307701 KRUGGEL LAWTON & COMPANY LLC 526 UPTON DRIVE ST JOSEPH MI 49085 990 2018-10-01 237009281 KRASL ART CENTER INC KRAS 2699830271 707 LAKE BOULEVARD ST JOSEPH MI 49085 BUD HAEMER TREASURER 2699830271 2020-01-13 1 MICHAEL LAYHER P00736155 2699830131 2020-01-10 199.58.74.130 2020-01-13 07:21:21 ES P 9762094311112B17F07E8522B3A25D6B3FC1555B 011B8129FDBFCA5D5A01E10ABB85AE81719C79E1 2018 2020-09-23 17:36:50Z JULIA GOURLEY 707 LAKE BOULEVARD ST JOSEPH MI 49085 2475996 0 X WWW.KRASL.ORG X 1967 MI TO PROMOTE THE STUDY OF ART, ART HISTORY, AND THE ACQUISITION OF WORKS OF ART BY PUBLICE, PRIVATE, AND INDIVIDUAL COLLECTORS. TO PROVIDE COMMUNICATION AND AESTHETIC APPRECIATION OF THE VISUAL FINE ARTS THROUGH EDUCATION AND MAINTIANING AN EXHIBITION FACILITY THAT IS REGULARLY OPEN TO THE PUBLIC IN SOUTHWESTERN MICHIGAN. 12 12 26 673 0 0 1063918 658420 326022 339556 518299 731219 0 0 1908239 1729195 0 0 0 0 444663 474980 0 0 93296 1314596 833573 1759259 1308553 148980 420642 11218116 10630157 1138261 592289 10079855 10037868 X INSPIRE MEANINGFUL CHANGE AND STRENGTHEN COMMUNITY THROUGH THE VISUAL ARTS. 0 0 204977 178455 ART FAIR - BRINGING HIGH QUALITY ARTS AND FINE CRAFTS TO THE COMMUNITY. BOOTHS WERE PROVIDED BY 200 ARTISTS AND APPROXIMATELY 50,000 PEOPLE WERE IN ATTENDANCE. 191441 13560 CURATORIAL - THE ORGANIZATION FEATURES EXCEPTIONAL FINE ART EXHIBITIONS THROUGHOUT THE YEAR INCLUDING HISTORICAL AND CONTEMPORARY ART IN ITS MAIN GALLERIES, AND INSTALLATION-BASED IMMERSIVE EXPERIENCES IN THE ARTLAB. ADDITIONALLY, CONTEMPORARY SCULPTURE FROM THE ORGANIZATION'S PERMANENT COLLECTION IS SHOWCASED 24 HOURS A DAY, 365 DAYS OF THE YEAR IN OUTDOOR LOCATIONS ON THE CENTER'S GROUNDS, AT LOCAL COLLEGE CAMPUSES AS WELL AS CITY AND COUNTY PARKS FROM NEW BUFFALO TO SOUTH HAVEN, MICHIGAN. 222522 140657 ART EDUCATION - THE ORGANIZATION PROVIDES STUDIO ART CLASSES IN A VARIETY OF MEDIA TO INDIVIDUALS OF ALL AGES AND SKILL SETS. HOMESCHOOLERS, PUBLIC SCHOOL STUDENTS, ADULTS AND SENIORS REGISTER AND ARE ELIGIBLE FOR SCHOLARSHIP FUNDS TO ATTEND. THE KAC OFFERS WEEKLY GALLERY TOURS, FREE MONTHLY FAMILY DAYS AND BIANNUAL STUDIO OPEN HOUSES. IT PARTNERS WITH LOCAL SCHOOLS, YOUTH PROGRAMS, PROFESSIONAL GROUPS AND ARTS AND CULTURE ORGANIZATIONS TO PROVIDE PROGRAMS SUCH AS THE COASTLINE CHILDERN'S FILM FESTIVAL, LEGO BUILD YOUR WAY AROUND TOWN, COMMUNITY STUDENT ART EXHIBITIONS, THE YOUTH ARTS SHOWCASE AND PECHA KUCHA. THE KAC ALSO PROVIDES INTEGRAL ART OUTREACH THROUGH PROGRAMS LIKE ART ANGELS, SERVING MEDICAL PATIENTS. 240729 6884 THE ORGANIZATION OFFERS OTHER PROGRAM SERVICES INCLUDING MUSIC, ART SHOP, AND ARTISAN MARKET. 240729 6884 859669 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 30 0 1 26 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MI X X JULIA GOURLEY EXECUTIVE DIRECTOR 2699830271 707 LAKE BOULEVARD ST JOSEPH MI 49085 SUSAN MILLER PRESIDENT 5.00 X X 0 0 0 LAURA LUKAS VICE PRESIDENT 5.00 X X 0 0 0 PAUL FLETCHER SECRETARY 5.00 X X 0 0 0 BUDD HAEMER TREASURER 5.00 X X 0 0 0 BRIAN EDLEFSON DIRECTOR 1.00 X 0 0 0 JUAN GANUM DIRECTOR 1.00 X 0 0 0 JIM HAHN DIRECTOR 1.00 X 0 0 0 DESIE HARDIN DIRECTOR 1.00 X 0 0 0 GRACE KELMER DIRECTOR 1.00 X 0 0 0 KATIE KWON DIRECTOR 1.00 X 0 0 0 HEATHER MARSCHKE DIRECTOR 1.00 X 0 0 0 JEFF SAYLOR DIRECTOR 1.00 X 0 0 0 JULIA GOURLEY EXECUTIVE DIRECTOR 40.00 X 79622 0 3623 79622 0 3623 0 0 0 0 PEARSON CONSTRUCTION COMPANY 240 W BRITAIN AVE BENTON HARBOR MI 49022 CONSTRUCTION SERVICES 602703 1 658420 135547 658420 PROGRAM SERVICES 900099 339556 339556 339556 536818 536818 941202 746801 194401 194401 194401 1729195 339556 0 731219 X 79632 39811 19109 20712 340636 219887 78643 42106 23449 9236 11135 3078 31263 19318 7272 4673 8239 8239 162508 135513 25916 1079 38829 27043 11771 15 85350 62162 17695 5493 22340 184 22156 87217 37699 46196 3322 7401 6110 1253 38 5438 4077 1361 45271 16062 29209 120515 60257 48206 12052 17846 2670 15176 IN-KIND PROGRAM EXPENSE 135547 135547 0 0 OTHER EXPENSES 36466 34917 1021 528 LICENSES AND FEES 32582 22574 9908 100 EQUIPMENT RENTAL 21187 19773 1314 100 6837 6829 8 1308553 859669 355588 93296 116082 56623 235223 109934 3980 13049 39347 36429 5364984 2193960 2899509 3171024 3852065 3517360 4071910 3725738 11218116 10630157 199647 48925 15000 2750 901780 520037 21834 20577 1138261 592289 X 6043069 6352564 122617 0 3914169 3685304 10079855 10037868 11218116 10630157 X 420642 -116457 -346172 X X 0 1 X 1 0 X 557996 464191 652137 728937 658420 3061681 259970 290790 305453 326022 339556 1521791 817966 754981 957590 1054959 997976 4583472 0 243866 188047 298554 310910 429674 1471051 243866 188047 298554 310910 429674 1471051 3112421 79358 72110 145067 148649 153465 598649 79358 72110 145067 148649 153465 598649 1556 1556 898880 827091 1102657 1203608 1151441 5183677 0.60040 0.63110 0.11550 0.10900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 145366 0 -53306 92060 208250 0 -62884 145366 1.00000 1 0 504706 504706 3621606 1898905 1722701 366861 286022 80839 871811 9033 862778 3171024 PERPETUAL TRUSTS 3633678 BENEFICIAL INTEREST IN ASSETS 92060 3725738 ACCRUED PAYROLL TAX LIABILITIES 20577 20577 X 1258327 -116457 -346172 -462629 1720956 8239 8239 1729195 1300314 0 1300314 8239 8239 1308553 PART III, LINE 1A: THE FOCUS OF THE ORGANIZATION'S PERMANENT ART COLLECTION ARE SCULPTURES WITH THE GOAL TO ACQUIRE PRIMARILY WORKS OF CONTEMPORARY ARTISTS. ANCILLARY OBJECTS MAY BE COLLECTED TO SUPPORT THIS FOCUS, INCLUDING (BUT NOT LIMITED TO) MAQUETTES OF EXISTING OR PROPOSED LARGE-SCALE SCULPTURE AND TWO-DIMENSIONAL WORKS IN VARIOUS MEDIA WHICH RELATE TO SCULPTURE AND THE STUDY OF SCULPTURE. THE ORGANIZATION'S BOARD OF DIRECTORS HAS APPROVED A COLLECTION PLAN TO GUIDE THE GROWTH OF THE COLLECTION. THIS PLAN PROPOSES A TWO-TIER COLLECTING STRATEGY WITH PURCHASES MADE ON THE OCCASION OF EVERY BIENNIAL SCULPTURE INVITATIONAL EXHIBITION, AS WELL AS, ONE MAJOR PURCHASE TO BE MADE EVERY FIVE YEARS. THE COLLECTION PLAN ALSO COMMITS THE ORGANIZATION TO DIVERSIFYING ITS COLLECTION IN RELATION TO THE STYLES, SEX AND RACE OF ARTISTS REPRESENTED. TO DATE, THE ORGANIZATION'S COLLECTION CONSISTED OF AN AVERAGE OF 50 ARTWORKS FOR THE CURRENT AND PRIOR FISCAL YEAR. SCULPTURES ARE LOCATED AT THE ORGANIZATION BOTH INDOORS AND ON ART CENTER GROUNDS, AS WELL AS THROUGHOUT THE SURROUNDING COMMUNITY. THE ORGANIZATION ADHERES TO BEST PRACTICES IN ACCESSIONING AND DEACCESSIONING ARTWORKS WITHIN THE COLLECTION. ALL ACQUISITIONS MUST BE EVALUATED IN ACCORDANCE WITH THE MISSION OF THE ORGANIZATION AND THE FOCUS OF ITS COLLECTION. DEACCESSIONS MAY BE CONSIDERED WHEN OBJECTS NO LONGER MEET THE CRITERIA OF THE INSTITUTION OR THE FOCUS OF ITS COLLECTION. PART V, LINE 4: SPENDABLE PORTION ANNUALLY USED FOR OPERATIONAL PURPOSES. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS NOT CONSIDERED A PRIVATE FOUNDATION. THE ORGANIZATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. FOR THE CURRENT FISCAL YEAR, AND THE YEAR THEN ENDED, THERE ARE NO MATERIAL UNRECOGNIZED/DERECOGNIZED TAX BENEFITS OR TAX PENALTIES OR INTEREST. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THREE YEARS BEFORE THE YEAR ENDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST IN PERPETUAL TRUSTS -292,866. CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION -53,306. X PROGRAM SUPPLIES 31 135547 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION. ANY PERSON MAY HOLD A MEMBERSHIP IN THE ORGANIZATION BY PAYMENT OF ANNUAL DUES. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD SHALL CONSIST OF AT LEAST ELEVEN (11) AND NO MORE THAN FIFTEEN ELECTED REGULAR DIRECTORS WHO ARE MEMBERS OF THE ORGANIZATION. ADDITIONALLY UP TO THREE (3) OTHER PERSONS WHO ARE MEMBERS OF THE ORGANIZATION WILL BE APPOINTED AS SPECIAL DIRECTORS BY THE PRESIDENT WITHAPPROVAL OF THE EXECUTIVE COMMITTEE FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE ENTIRE BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE FORM 990 ELECTORNICALLY. REVIEW OF THE FORM 990 WILL BE DIRECTED BY THE TREASURER OF THE BOARD BEFORE FINALIZING, SIGNING, AND FILING. FORM 990, PART VI, SECTION B, LINE 12C THE MEMBERS OF THE BOARD OF DIRECTORS AND THE STAFF RECEIVE AN APPROVED COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY WHICH EACH ONE SIGNS. FORMS ARE THEN COLLECTED AND FILED. ANY NOTED CONFLICT OF INTEREST IS REVIEWED WITH THE EXECUTIVE COMMITTEE. THE BOARD OF DIRECTORS MAKES THE FINAL DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS. THE BOARD VOTES TO AUTHORIZE OR REJECT THE TRANSACTION IN QUESTION OR RECOMMENDS ANYOTHER ACTION DEEMED NECESSARY TO ADDRESS THE CONFLICT AND TO PROTECT THE ORGANIZATION'S BEST INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION BASED ON ANNUAL GOALS AND OBJECTIVES THAT HAVE BEEN SET. AS PART OF THE PROCESS, THE EXECUTIVE COMMITTEE REVIEWS THE ANNUAL "ASSOCIATION OF MIDWEST MUSEUMS WAGE AND SALARY SURVEY" TO DETERMINE A REASONABLE COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S BUSINESS OFFICES AND PROVIDED UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER: PROGRAM SERVICE EXPENSES 135,513. MANAGEMENT AND GENERAL EXPENSES 25,916. FUNDRAISING EXPENSES 1,079. TOTAL EXPENSES 162,508. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST IN PERPETUAL TRUSTS -292,866. CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION -53,306. FORM 990, PART XII, LINE 2C: NO CHANGES FROM PRIOR YEAR. KRASL ART CENTER CHARITABLE TRUST CO CHEMICAL BANK 720 PLEASANT ST ST JOSEPH MI 49085 386475352 TO FUND OP MI 501C3 11A N/A 0 ST JOSEPH ART ASSOCIATION CHARITABLE TRUST CO CHEMICAL BANK 720 PLEASANT ST ST JOSEPH MI 49085 386719498 TO FUND OP MI 4947A1 11A N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 KRASL ART CENTER CHARITABLE TRUST C 429275 ST JOSEPH ART ASSOCIATION CHARITABLE C 23427