2018-11-12T20:02:50-08:00 2017-12-31 680260103 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2017-01-01 943148481 ArtSpan ARTS 4158619838 934 Brannan Street San Francisco CA 94103 Joen Madonna Executive Director 4158619838 2018-11-12 true Douglas W Regalia P00186389 9253140390 2017 2019-02-21 02:37:17Z Joen Madonna 934 Brannan Street 2nd Floor San Francisco CA 94103 746383 false 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 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. 17 16 5 10 0 231455 255668 304062 336332 7 88096 95291 623613 687298 1500 0 265410 242969 0 57474 345020 362328 610430 606797 13183 80501 121564 186129 29731 13795 91833 172334 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 206000 164894 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. 188167 1500 Since 2001, Artspan's Art for City Youth Program has connected local working artists with under-served youth in San Francisco. Each year Art for City Youth provides free arts mentoring to public schools, serving over 800 elementary school students with art classes, guided learning in visual thinking strategies, and interactive tours of the San Francisco Open Studios Exhibition. Artspan offers public engagement with youth and families at events throughout the city. 394167 true true false false false false false false false false true false false false false 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 false false false true 22 0 true 5 true false false false false false false false false 0 false false false false false false false false false false X 17 16 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 X 105958 0 6150 Curtis Wilhelm Chairman 2.00 0.00 X X 0 0 0 Matt McKinley Vice-Chair 2.00 0.00 X X 0 0 0 ETHAN JAMES APPLEBY Director 1.00 0.00 X 0 0 0 Deborah Conrad Director 1.00 0.00 X 0 0 0 Andre Gharakhanian Director 1.00 0.00 X 0 0 0 CHRISTOPHER J GILBERT PHD Director 1.00 0.00 X 0 0 0 William Gilmartin III Director 1.00 0.00 X 0 0 0 AUDREY HELLER Director 1.00 0.00 X 0 0 0 Cynthia Farner Director 1.00 0.00 X 0 0 0 Eric Rewitzer Director 1.00 0.00 X 0 0 0 Sejal Hall Director 1.00 0.00 X 0 0 0 Noah Antieau Director 1.00 0.00 X 0 0 0 Robo Gerson Secretary 2.00 0.00 X X 0 0 0 Jay Shah Treasurer 2.00 0.00 X X 0 0 0 Brian Cullen Director 1.00 0.00 X 0 0 0 Jane Steel Director 1.00 0.00 X 0 0 0 105958 6150 1 false false false 0 41700 213968 12500 255668 Ad sales 41889 41889 Admissions/registrations 118659 118659 Membership 82595 82595 Studio Rentals 88621 88621 Workshop/Performance 4568 4568 336332 7 7 0 0 0 0 152165 59085 93080 0 0 Other 2211 2211 2211 687298 338543 7 X 1500 1500 0 0 0 105958 65486 23908 16564 0 110240 68132 24874 17234 0 8062 4982 1819 1261 18709 11563 4222 2924 0 0 19029 300 18729 0 0 0 89195 54258 22779 12158 6019 6019 10781 3154 7618 9 42219 40241 1978 0 10377 10377 2065 1422 536 107 0 0 0 0 1844 1844 5737 750 4987 Hospitality and catering 57314 57314 Cost of goods sold 42365 36397 75 5893 Printing and Publications 36807 33234 3573 Artist Expenses 31182 31182 7394 35547 27837 -55990 606797 394167 155156 57474 36476 102935 0 0 57824 72250 0 0 0 0 24883 8534 6379 3969 2381 2410 0 0 0 0 0 121564 186129 29731 13795 29731 13795 X 80833 85437 11000 86897 91833 172334 121564 186129 80501 X true X false true false X 78537 152305 244235 317155 338263 1130495 0 0 78537 152305 244235 317155 338263 1130495 103220 1027275 0 0 0 1130495 1301278 0.90870 0.88830 X 6379 3969 2410 2410 X 670486 70085 70085 600401 86897 86897 687298 665882 59085 59085 606797 606797 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, 2017, 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 Net assets released from restrictions $11000 Fundraising Expenses $59085 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Temp Restricted Contributions $86897 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Expenses $59085 X X X X X X X false Auctions, art sales 152165 152165 4726 33271 2250 18838 152165 152165 4726 33271 2250 18838 59085 93080 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.