2019-08-26T08:29:33-07:00 2019-02-28 680260103 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2018-03-01 946115995 Djerassi Resident Artists Program DJER 6507471250 2325 Bear Gulch Road Woodside CA 94062 Margot Knight CEO 6507471250 2019-08-26 true Douglas W Regalia P00186389 9253140390 2018 2019-02-21 02:37:17Z Margot H Knight 2325 Bear Gulch Road Woodside CA 940624405 1308549 false false X www.djerassi.org X 1979 CA The mission of the Djerassi Resident Artists Program is to support and enhance the creativity of artists by providing uninterrupted time for work, reflection, and collegial interaction in a setting of great natural beauty, and to preserve the land on which the Program is situated. 12 11 16 40 0 1267732 801625 164081 156585 210595 227629 61455 60417 1703863 1246256 0 0 693569 787636 0 429466 740467 911817 1434036 1699453 269827 -453197 7467851 7712564 166492 1018659 7301359 6693905 Djerassi is internationally recognized as one of the eminent artist residency programs. We strive to provide the best possible residency experience for artists of superior talent from a diverse range of backgrounds and geographical locations. false false 1065819 158437 The Djerassi Resident Artists Program has provided over 2,200 artist residencies, and currently serves approximately 70-80 artists each year all free of charge. It is the largest artist residency program in the Western United States and considered among the best in the country. Each year dozens of artists from across the United States, and around the world, travel to the open hillsides and deep redwood forests of SMIP Ranch to take inspiration from the beautiful surroundings and seek refuge from the distractions of the world to concentrate on their creative projects. While in residence, the artists work in peaceful isolation within a supportive community of other artists and Program staff. Participants thrive on the intellectual stimulation and the collegial interaction in this intimate artist community. The organization has a robust, mission-driven earned income program that includes day-long public and private sculpture tours and one-week arts-related workshops and retreats for writers, media artists, photographers, dancers, and visual artists. Djerassi alumni act as workshop leaders and select students via an application process. Artist gatherings of one-two days have included groups of playwrights, choreographers, visual artists, and music composers. Sculpture tours are tailored to highlight the environmental/preservation component of our mission and serve approximately 700 local residents, students, and visitors. 1065819 true true false false false false false false false true true true false false true true true false false false false false false false true false false false false true false false false false false false true true false false false true false false false false false false false false true 38 0 true 16 true false false false false false true true true true false 0 false false false false false false false false false false false false X 12 11 true false false false false false false true true false false true true true true true true true true false CA X X X Margot Knight 6507471250 2325 Bear Gulch Road Woodside CA 94062 Jeanne Finley Board Chair 2.00 0.00 X X 0 0 0 Kelly Dennehy Vice Chair 2.00 0.00 X X 0 0 0 Laura J Phelps Treasurer 2.00 0.00 X X 0 0 0 Cass Calder Smith Past Chair 2.00 0.00 X X 0 0 0 Binta Ayofemi Director 1.00 0.00 X 0 0 0 Ingrid Rojas Contreras Director 1.00 0.00 X 0 0 0 Lauren DiCioccio Secretary 2.00 0.00 X X 0 0 0 Dale Djerassi Director 1.00 0.00 X 0 0 0 Victoria Lilienthal Director 1.00 0.00 X 0 0 0 Peter Fish Director 1.00 0.00 X 0 0 0 Barb Newton Director 1.00 0.00 X 0 0 0 Alexander Djerassi Director 1.00 0.00 X 0 0 0 Margot H Knight CEO 40.00 0.00 X 118608 0 38147 118608 38147 1 false true false 0 25848 25000 750777 86968 801625 Program Revenues 711300 156585 156585 156585 227629 227629 0 0 0 0 119005 25848 60440 58565 0 3705 1853 1852 1852 0 1246256 158437 227629 0 0 0 0 122500 30625 30625 61250 0 533853 322507 54204 157142 23978 12901 3099 7978 60907 32769 7872 20266 46398 24963 5997 15438 0 0 12195 12195 0 0 0 0 0 28231 10543 8519 9169 16707 12364 4243 100 0 49931 42363 7544 24 57212 26448 5608 25156 0 0 0 0 170088 144416 23338 2334 62914 57286 5116 512 Outside services 157618 84776 14961 57881 Repairs and maintenance 107379 101573 541 5265 Hospitality 102520 3852 885 97783 Artist Meals 89939 89939 57083 68494 19421 -30832 1699453 1065819 204168 429466 519817 634635 87735 44704 235622 540008 0 15242 10438 0 0 0 92353 127362 5584195 2230316 3176196 3353879 0 3220551 2877703 0 0 120335 123835 7467851 7712564 18986 410536 24680 40450 122826 567673 166492 1018659 X 6063995 5066057 353372 307541 883992 1320307 7301359 6693905 7467851 7712564 X -453197 -167047 27000 -14210 X false true X true false X 517625 1724921 2026489 1224076 841450 6334561 214554 216408 258407 300515 293470 1283354 0 0 0 732179 1941329 2284896 1524591 1134920 7617915 11538 24853 35416 38342 65815 175964 297536 1395589 1568381 915888 146250 4323644 309074 1420442 1603797 954230 212065 4499608 3118307 66586 105663 52493 210595 227629 662966 0 66586 105663 52493 210595 227629 662966 0 0 798765 2046992 2337389 1735186 1362549 8280881 0.37660 0.34560 0.08010 0.06840 X 883992 361315 84415 9415 1320307 357687 526305 210595 174335 36260 883992 357437 250 52493 21772 30721 357687 357182 255 105663 91816 13847 357437 356932 250 64257 55840 8417 357182 1.00000 false false false 1758250 1758250 3415221 1963688 1451533 290978 198978 92000 119746 67650 52096 3353879 2877703 Accrued payroll and related benefits 33483 Fiscal Sponsorship Payable 534190 567673 X 1146057 -167047 27000 48083 -91964 1238021 35235 -27000 8235 1246256 1753511 27000 62293 89293 1664218 35235 35235 1699453 Part V, Line 4: Intended uses of the endowment fund. All of the endowment funds, classified as permanently restricted net assets, represent donor contributions that are subject to restrictions of gift instruments requiring that the principal be invested in perpetuity. By law, Djerassi is permitted to transfer all interest and realized/unrealized gains to unrestricted net assets. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes, Income Taxes. Under ASC 740, Djerassi is required to report information regarding its exposure to various tax positions taken by Djerassi 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 Djerassi has adequately evaluated its current tax positions and has concluded that as of February 28, 2019 Djerassi does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Djerassi has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that Djerassi continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Djerassi may periodically receive unrelated business income requiring Djerassi to file separate tax returns under federal and state statutes. Under such conditions, Djerassi 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 $60440 Change in discount on long-term receivab $-14210 Cost of inventory sales $1853 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Expenses $60440 Cost of inventory sales $1853 X X X X X X X false Artful Harvest 144853 25848 119005 37975 800 21665 144853 25848 119005 37975 800 21665 60440 58565 X true true X X X false false false false false false false false false false Margot H Knight CEO 122500 38147 160647 Part I, Line 1a: Relevant information in regards to selections on 1a. Dale Djerassi Director Assistance X 10438 false true true 10438 Margot H Knight Chief Executive 32000 Free Housing IRC 119/RevRul Schedule L, Part V Supplemental Information Margot KnightIn connection with the occupation of its facilities in Woodside, California, three employees who manage the property and day-to-day residency operations are provided with room and board. Djerassi has an ongoing commitment to provide its Executive Director with the gratis use of part of a building as a personal residence. Djerassi (as the employer) requires its executive director to live on-site to maintain a physical presence at the facility in order to oversee the art programs and workshops in addition to promoting community relations. Djerassi has relied on Internal Revenue Code Section 119 and Revenue Ruling 75-540 which covers the tax ramifications regarding the value of lodging furnished by an employer for the convenience of the employer.Dale DjerassiDale Djerassi serves on the board of directors. There is a note receivable from Mr. Djerassi in the amount of $10,438 at February 28, 2019. The purpose of the payments from Mr. Djerassi are to assist with expenditures related to facility repair work at the facility. X 3 60715 FMV X Grand Piano 1 10000 FMV X Wine 1 15000 FMV X Supplies 1 1253 FMV false false false Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Board members Dale Djerassi and Alexander Djerassi are related as father and son. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, the organization's audit committee, AND THE EXECUTIVE DIRECTOR. THIS GROUP OF INDIVIDUALS DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN WOODSIDE, CALIFORNIA. Other Changes In Net Assets Or Fund Balances - Other Decreases Change in discount on long-term receivables = -$14210