ARTSPAN: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ARTSPAN (EIN 94-3148481)
Tax period
2023-01-01 to 2023-12-31
Filed
2025-10-17
IRS object ID
202502909349300645
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

FieldValueIRS element (for citing)
Return2025-10-17T13:16:05-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN680260103PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1REGALIA BERGER & BERGER CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1103 TOWN COUNTRY DR STE KAddressLine1Txt
CityDANVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94526ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN943148481EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ArtSpanBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlARTSBusinessNameControlTxt
Phone4158619838PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1934 Brannan StreetAddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94103ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGreta SchnetzlerPersonNm
Person TitleBoard TreasurerPersonTitleTxt
Phone4158619838PhoneNum
Signature2025-10-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRachel BergerPreparerPersonNm
PTINP03276517PTIN
Phone9253140390PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Amended ReturnYes (X)AmendedReturnInd
Principal OfficerGreta SchnetzlerPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1934 Brannan StreetAddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94103ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$478,486GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.artspan.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1991FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionArtSpan 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)ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers89TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$216,845PYContributionsGrantsAmt
CY Contributions Grants$191,195CYContributionsGrantsAmt
PY Program Service Revenue$163,651PYProgramServiceRevenueAmt
CY Program Service Revenue$175,294CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$97,545PYOtherRevenueAmt
CY Other Revenue$65,616CYOtherRevenueAmt
PY Total Revenue$478,041PYTotalRevenueAmt
CY Total Revenue$432,105CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$400,864PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$390,166CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$97,487CYTotalFundraisingExpenseAmt
PY Other Expenses$354,540PYOtherExpensesAmt
CY Other Expenses$392,450CYOtherExpensesAmt
PY Total Expenses$755,404PYTotalExpensesAmt
CY Total Expenses$782,616CYTotalExpensesAmt
PY Revenues Less Expenses-$277,363PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$350,511CYRevenuesLessExpensesAmt
Total Assets BOY$734,049TotalAssetsBOYAmt
Total Assets EOY$384,068TotalAssetsEOYAmt
Total Liabilities BOY$218,296TotalLiabilitiesBOYAmt
Total Liabilities EOY$218,826TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$515,753NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$165,242NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionArtSpan 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.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$220,027ExpenseAmt
Revenue$119,365RevenueAmt
DescSan 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.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$197,051ExpenseAmt
Revenue$55,929RevenueAmt
DescArtist 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)Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$73,037ExpenseAmt
DescArt-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.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$490,115TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
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PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
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Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
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Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

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PersonShamsher VirkPersonNm
Phone4158619838PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1934 Brannan StreetAddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94103ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Joen Madonna
Executive Dir.40.000.00Yes (X)$135,000$0$14,732
Vanessa Wilson
Deputy Director40.000.00Yes (X)$92,000$0$10,316
Matthew McKinley
Board Chair2.000.00Yes (X)$0$0$0Yes (X)
Robo Gerson
Secretary2.000.00Yes (X)$0$0$0Yes (X)
Greta Schnetzler
Treasurer1.000.00Yes (X)$0$0$0Yes (X)
Michelle Cooke
Director1.000.00$0$0$0Yes (X)
Brian Cullen
Director1.000.00$0$0$0Yes (X)
Cynthia Farner MD
Director1.000.00$0$0$0Yes (X)
Chirstopher Gilbert
Director1.000.00$0$0$0Yes (X)
Seja Hall
Director1.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$227,000TotalReportableCompFromOrgAmt
Total Other Compensation$25,048TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$105,253GovernmentGrantsAmt
All Other Contributions$85,942AllOtherContributionsAmt
Total Contributions$191,195TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Ad sales711300$28,550$28,550
Admissions/registrations711300$90,815$90,815
Membership711300$37,686$37,686
Other Serivce/Fee Income711300$2,096$2,096
Studio Rentals711300$16,147$16,147
FieldValueIRS element (for citing)
Total Program Service Revenue$175,294TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

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

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

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

Royalties Revenue RoyaltiesRevenueGrp

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

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

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

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$111,997FundraisingGrossIncomeAmt
Fundraising Direct Expenses$46,381FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$65,616TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

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

Net Income Or Loss NetIncomeOrLossGrp

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

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$432,105TotalRevenueColumnAmt
Related Or Exempt Func Income$175,294RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$227,177TotalAmt
Program Services$157,435ProgramServicesAmt
Management And General$20,309ManagementAndGeneralAmt
Fundraising$49,433FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$103,890TotalAmt
Program Services$72,210ProgramServicesAmt
Management And General$9,264ManagementAndGeneralAmt
Fundraising$22,416FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$32,513TotalAmt
Program Services$17,949ProgramServicesAmt
Management And General$8,907ManagementAndGeneralAmt
Fundraising$5,657FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$26,586TotalAmt
Program Services$16,482ProgramServicesAmt
Management And General$4,179ManagementAndGeneralAmt
Fundraising$5,925FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,011TotalAmt
Management And General$24,011ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$132,345TotalAmt
Program Services$95,665ProgramServicesAmt
Management And General$29,498ManagementAndGeneralAmt
Fundraising$7,182FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$31,311TotalAmt
Program Services$31,191ProgramServicesAmt
Fundraising$120FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$16,658TotalAmt
Program Services$2,084ProgramServicesAmt
Management And General$13,664ManagementAndGeneralAmt
Fundraising$910FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$55,358TotalAmt
Program Services$16,437ProgramServicesAmt
Management And General$38,921ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$10,907TotalAmt
Program Services$1,115ProgramServicesAmt
Management And General$9,792ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,366TotalAmt
Management And General$4,366ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,523TotalAmt
Program Services$1,523ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$7,936TotalAmt
Program Services$1,884ProgramServicesAmt
Management And General$6,052ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Printing and Publications$25,016$25,016
Program$22,262$21,659$603
Artists Expenses$18,041$17,691$350
Hospitality and Catering$12,748$1,953$10,651$144

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$29,968TotalAmt
Program Services$9,821ProgramServicesAmt
Management And General$14,797ManagementAndGeneralAmt
Fundraising$5,350FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$782,616TotalAmt
Program Services$490,115ProgramServicesAmt
Management And General$195,014ManagementAndGeneralAmt
Fundraising$97,487FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$670,426BOYAmt
EOY$377,021EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

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EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$53,684BOYAmt
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

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EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,447BOYAmt
EOY$3,269EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$16,042LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,264LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,492BOYAmt
EOY$3,778EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

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EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

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EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$734,049BOYAmt
EOY$384,068EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$33,178BOYAmt
EOY$17,438EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$19,879EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$149,900BOYAmt
EOY$149,900EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$35,218BOYAmt
EOY$31,609EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$218,296BOYAmt
EOY$218,826EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$349,140BOYAmt
EOY$107,961EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$166,613BOYAmt
EOY$57,281EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$515,753BOYAmt
EOY$165,242EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$734,049BOYAmt
EOY$384,068EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$350,511ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$437,503CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$446,042CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$942,257CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$216,845CurrentTaxYearMinus1YearAmt
Current Tax Year$191,195CurrentTaxYearAmt
Total$2,233,842TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$437,503CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$446,042CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$942,257CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$216,845CurrentTaxYearMinus1YearAmt
Current Tax Year$191,195CurrentTaxYearAmt
Total$2,233,842TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$622,342SubstantialContributorsTotAmt
Public Support Total170$1,611,500PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$535CurrentTaxYearMinus2YearsAmt
Total$535TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$741CurrentTaxYearMinus3YearsAmt
Total$741TotalAmt
FieldValueIRS element (for citing)
Total Support$2,235,118TotalSupportAmt
Gross Receipts Rltd Activities$1,229,008GrossReceiptsRltdActivitiesAmt
Public Support CY1700.72100PublicSupportCY170Pct
Public Support PY1700.77090PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$16,042OtherCostOrOtherBasisAmt
Depreciation$12,264DepreciationAmt
Book Value$3,778BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,778TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Accrued Interest$6,329
Accrued payroll liabilities$25,280
FieldValueIRS element (for citing)
Total Liability$31,609TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$587,818TotalRevEtcAuditedFinclStmtAmt
Other Revenue$185,713OtherRevenueAmt
Revenue Not Reported$185,713RevenueNotReportedAmt
Revenue Subtotal$402,105RevenueSubtotalAmt
Other Revenues Not Included$30,000OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$30,000RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$432,105TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$828,997TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$46,381OtherExpensesIncludedAmt
Expenses Not Reported$46,381ExpensesNotReportedAmt
Expenses Subtotal$782,616ExpensesSubtotalAmt
Total Expenses Per Form990$782,616TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X : FIN48 FootnoteIncome Taxes ArtSpan is organized as a 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. ArtSpan is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. ArtSpan 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, 2023. 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. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that ArtSpan 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 990Fundraising Expenses $46381 Net Assets Released from Restriction $139332
Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/SRestricted Net Assets $30000
Part XII, Line 2d: Other expenses and losses per audited F/SFundraising Expenses $46381

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Solicitation Of Govt GrantsYes (X)SolicitationOfGovtGrantsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Auctions, art salesEvent1Nm
Gross Receipts Event1$111,997GrossReceiptsEvent1Amt
Gross Revenue Event1$111,997GrossRevenueEvent1Amt
Rent Facility Costs Event1$16,199RentFacilityCostsEvent1Amt
Food And Beverage Event1$2,954FoodAndBeverageEvent1Amt
Entertainment Event1$600EntertainmentEvent1Amt
Other Direct Expenses Event1$26,628OtherDirectExpensesEvent1Amt
Gross Receipts Total$111,997GrossReceiptsTotalAmt
Gross Revenue Total Events$111,997GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$16,199RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$2,954FoodAndBeverageTotalEventsAmt
Entertainment Total Events$600EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$26,628OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$46,381DirectExpenseSummaryEventsAmt
Net Income Summary$65,616NetIncomeSummaryAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonMatt McKinleyPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionPartnr in vendorRelationshipDescriptionTxt
Transaction$12,227TransactionAmt
Transactionpayment for servicesTransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4dOTHER PROGRAM SERVICES 4: Onondaga CampaignArtSpan is redeveloping a city-owned historic building at 45 Onondaga Avenue to provide artists and local residents a community classroom, gallery, resource center, and 10 full-time artist studios. The facility will also serve as ArtSpan's offices and headquarters for our public and member programming and events.
Form 990, Part VI, Section B, Line 11bForm 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. 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 form 990 which is then e-filed with the internal revenue service.
Form 990, Part VI, Section B, Line 12cMembers of the Board of Directors review all potential conflicts of interest periodically. Top management and all 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, Section B, Line 15aMembers 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, Section B, Line 15bCompensation of other personnel and highly compensated 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, Section C, Line 19All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.
Amended ExplanationAmended Return--------------Subsequent to filing the original tax return, ArtSpan underwent a review of its financial statements. Upon conclusion of the examination, certain modifications were made to the tax return, which included corrections of previously reported income, expense, asset, liability, and equity figures. These adjustments necessitated the preparation and submission of an amended return.
4c: Artist Resources, Advocacy & Membership continuedARTSPAN 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 continuedArtSpan 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 continuedof 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.

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