2018-08-20T09:18:34-07:00 2017-12-31 680260103 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2017-01-01 943355076 Independent Arts & Media INDE 4157384975 PO Box 420442 San Francisco CA 94142 Lisa Burger President 2018-08-20 true Douglas W Regalia P00186389 9253140390 2017 2022-09-23 18:48:47Z Lisa Burger PO Box 420442 San Francisco CA 94142 821686 false false X www.artsandmedia.net X 2000 CA IAMs mission is to support independent, non-commercial art and media projects and producers for the purpose of building community and civic participation, and facilitating cultural engagement and free expression. 5 0 0 75 874 798270 603266 159735 192829 3106 7118 29332 14144 990443 817357 109635 295412 0 6000 25900 0 6602 694621 543021 810256 864333 180187 -46976 463473 398553 22810 11491 440663 387062 Our ultimate vision is to strengthen a culture of democracy by cultivating art and media projects that engage neighbors in civic life. false false 787899 206099 IAM offers fiscal sponsorship to projects and producers that advance IAMs charitable purpose as approved by the IRS: to raise the educational and social levels of the residents of the San Francisco Bay Area and surrounding regional and national communities, through the development of non-commercial, educational and cultural media, news and arts projects for the benefit of the general public.All IAM Affiliates must also advance IAMs mission to support independent, non-commercial arts and media projects and producers for the purpose of building community and civic participation, and facilitating cultural engagement and free expression.[cotinued next section] IAM currently supports over 60 affiliates dedicated to non-commercial work in media and the arts, including publishing, theater, dance, music, visual art, film and video, radio, mixed media and transmedia, journalism, history, and public-events production and convening.While most of IAM's Affiliates are in the Bay Area, several are located throughout the United States, including New York, Georgia, Washington and Florida. 787899 true true false false false false false false false false false false false false false true false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false false false false false false 57 0 true 0 false false false false false false false false false 0 false false false false false false false false false false X 5 0 false false false false false false false true true false false true true true true true true true true false CA X X Lisa Burger 4157384975 PO Box 420442 San Francisco CA 94142 Lisa Burger President 15.00 0.00 X X 25900 0 0 Benjamin Russell Treasurer 15.00 0.00 X X 0 0 0 Anthony St George Secretary 4.00 0.00 X X 0 0 0 Martin Caplan Director 2.00 0.00 X 0 0 0 Chen Zang Director 2.00 0.00 X 0 0 0 25900 0 false false false 0 68604 534662 89906 603266 Contract fees 76339 76339 Event Ticket Sales 7297 7297 Fiscal sponsorship fees 76024 76024 Other Earned Revenue 33169 33169 192829 7118 7118 0 0 5203 4329 874 874 874 0 0 0 13270 13270 13270 0 817357 206099 874 7118 X 236297 236297 55624 55624 3491 3491 0 25900 25900 0 0 0 0 0 0 6028 3290 2738 21241 21241 0 0 0 259253 250178 5550 3525 6140 6064 76 0 6091 5645 446 0 23447 18187 5260 13382 11836 1011 535 0 1212 225 987 0 0 0 9001 9001 Supplies and materials 78280 78144 136 Fiscal sponsorship fees 64899 64899 Program Expenses 39690 39690 Model C Expenses 5548 5548 8809 8781 -2514 2542 864333 787899 69832 6602 23293 47987 284237 278420 125880 21397 0 0 0 0 0 1790 2795 0 28273 47954 0 0 0 0 463473 398553 17040 10691 5770 800 22810 11491 X 242860 363391 197803 23671 440663 387062 463473 398553 X -46976 -6625 X false false false X 456702 419115 479223 798270 603266 2756576 0 0 456702 419115 479223 798270 603266 2756576 202289 2554287 82 313 3106 7118 10619 0 3513 2553 12277 18343 2785538 507108 0.91700 0.99140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 817357 817357 817357 864333 864333 864333 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, IAM is required to report information regarding its exposure to various tax positions taken by IAM 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 IAM has adequately evaluated its current tax positions and has concluded that as of December 31, 2017, IAM does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.IAM 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. IAM may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, IAM will calculate, accrue and remit the applicable taxes. false Circus Bella LLC 231 MULLEN AVENUE SAN FRANCISCO CA 94110 472600698 17035 0 Program Support Craftsmanship LLC 490 Second Street 200 San Francisco CA 94107 182500 0 Program Support Mpowerdance Company 1032 Irving Street 426 San Francisco CA 94122 12000 0 Program Support The Wild Hunt Inc 1205 Johnson Ferry Rd 13645 Marietta GA 30068 16810 0 Program Support 1 3 Program Support 16 58979 X 1 26121 FMV X Laptops 1 38240 FMV X Laptops 1 17600 FMV X Computer Equipment 1 7945 FMV false false false 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 AND AT LEAST ONE MEMBER OF THE BOARD OF DIRECTORS. THIS GROUP OF INDIVIDUALS THEN 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 OR THE BOARD 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 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 There are no employees. The Executive Director recieves a nominal payment for services rendered. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees There are no employees. The Executive Director recieves a nominal payment for services rendered. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available No documents available to the public. Other Changes In Net Assets Or Fund Balances - Other Decreases Prior year activity = -$6625