Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
18th Street Arts Complex
Employer identification number
95-3825203
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
314,979
461,919
384,275
505,047
494,586
2,160,806
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
389,949
379,768
398,595
418,440
434,872
2,021,624
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
704,928
841,687
782,870
923,487
929,458
4,182,430
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
4,182,430
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
704,928
841,687
782,870
923,487
929,458
4,182,430
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
10,521
3,904
2,312
2,721
4,551
24,009
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
10,521
3,904
2,312
2,721
4,551
24,009
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
32,899
22,176
27,000
51,869
133,944
13
Total support (Add lines 9, 10c, 11 and 12.).
715,449
878,490
807,358
953,208
985,878
4,340,383
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
96.360 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
97.430 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
0.550 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
0.580 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
10000105
Software Version:
2010v3.2
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
18th Street Arts Complex
Employer identification number
95-3825203
Identifier
Return Reference
Explanation
FORM 990, PART VI, LINE 15B - COMPENSATI
COMPENSATION PAID TO THE CO-EXECUTIVE DIRECTORS ARE SET BY THE INDEPENDENT BOARD OF DIRECTORS AND IS DETERMINED BY A REVIEW OF CURRENT SALARY AND COMPENSATION SURVEYS.
FORM 990, PART VI, LINE 12C-EXPLANATION
EVERY TIME THERE IS A POLICY OR FIDUCIARY ISSUE AT HAND, SUCH AS APPROVING THE BUDGET, MAKING MAJOR PROGRAMMING DECISIONS, WE LOOK FOR POTENTIAL CONFLICTS WITH THE DECISION MAKERS.
FORM 990, PART III, LINE 1 - ORGANIZATIO
SUPPORT LOCAL ARTISTS THROUGH WORKSHOPS, GALLERY EXHIBITIONS, AND OTHER EDUCATIONAL EVENTS WHICH REACH OUT TO THE COMMUNITY AT LARGE; SUPPORT LOCAL AND INTERNATIONAL ARTISTS THROUGH RENTING SPACES AT RATES BELOW MARKET VALUE TO ARTISTS AND ARTS-RELATED ORGANIZATIONS.
FORM 990, PART 111, LINE 4A- PROGRAM SER
18th Street Arts Centers mission is to provoke public dialogue through contemporary art making. It is the organizations vision to foster a community which values art making as an essential component of a vibrant, just and healthy society. The Center supports the work of individual artists and nonprofit arts organizations by functioning as a hub for contemporary art through two program areas that reflect its mission: 1) A three-tiered Residency Program that fosters inter-cultural collaboration and dialogue and 2) A Public Events and Presenting Program that focuses on engaging the public and revealing the art-making process to them. The Residency Program has three strategies to support artists: Short-term residencies, for one to three months; Medium-term residencies of three years to advance California artists careers; and Long-term residencies for mentoring artists and anchor organizations who offer programs compatible with 18th Streets mission. Through 18th Streets exhibitions, workshops, talks, community festivals and publications the organization encourages and supports the creation of progressive and innovative art, and fosters a learning environment for the public to engage more deeply in contemporary art. During the Fiscal year 2010-2011 18th Street Arts Center provided 23 LA-based artists and 5 arts organizations with subsidized studio rents, joint marketing and high visibility at our signature events to large audiences. Fostering intercultural collaboration and dialogue, 18th Street also hosted 18 national and international artists from Hong Kong, Iran, Taiwan, Australia, Romania, US, Korea, Tibet, South Africa, Austria, Poland, and Argentina. 18th Street provided these artists with the creative time and space to develop new works during their one to three-month residency. Their Presenting Program included 49 free public events during the 2010-2011 fiscal year that were derived from it's residencies to reach a broad cross section of the public. These events included 6 tours, 6 film screenings, 4 public performances, 12 exhibitions, 19 classes and/or workshops, and 2 popular ArtNight events where music, art and open artist studios are all free to the public. Ranging in audience size from 20 to 1,200 people our events aim to create dynamic opportunities for public engagement with the art-making process. In addition, 18th Street produced a Beer, Art and Music Festival, a Benefit Dinner and a unique fundraising event associated with the Los Angeles Marathon.
Form 990, Part VI, Line 19
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
No documents available to the public.
Form 990, Part VI, Line 12c
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
EVERY TIME THERE IS A POLICY OR FIDUCIARY ISSUE AT HAND, SUCH AS APPROVING THE BUDGET, MAKING MAJOR PROGRAMMING DECISIONS, WE REVIEW FOR POTENTIAL CONFLICTS WITH THE DECISION MAKERS.
Form 990, Part VI, Line 11
Form 990, Part VI, Line 11: Form 990 Review Process
FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO SUBMISSION.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.