Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| SCHEDULE E, PART I, LINE 3 | GAGE ACADEMY'S QUARTERLY CATALOGS AND WEBSITE PUBLICLY STATE THE ORGANIZATION'S NON-DISCRIMINATION POLICY. CURRENTLY GAGE MEDIA PARTICIPATION IS LIMITED TO PUBLIC SERVICE AND COMMUNITY EVENTS ANNOUNCEMENTS. |
| SCHEDULE E, PART I, LINE 4 | AS AN OPEN ENROLLMENT CONTINUING EDUCATION SCHOOL, GAGE DOES NOT RETAIN ANY DEMOGRAPHIC RECORDS OF ITS STUDENT POPULATION BEYOND THE BASIC NAME AND CONTACT INFORMATION. GAGE'S CAMPUS IS OPEN TO ANYONE WHO WISHES TO ATTEND AND DOES NOT TRACK GENDER, SEXUAL ORIENTATION, ETHNICITY, AGE (EXCEPT FOR YOUTH PROGRAMS) OR ECONOMIC STATUS. |
| SCHEDULE E, PART I, LINE 6 | GAGE RECEIVED GRANTS FROM 4CULTURE AND SOACA. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 6: | WE HAVE AN INVOLVED BOARD OF DIRECTORS AS WELL AS SUB-COMMITTEES THAT MEET EITHER MONTHLY OR SEMI-MONTHLY. GAGE ALSO ENGAGES IN 3 LARGE EVENTS DURING THE YEAR WHICH INVOLVES AMAZING VOLUNTEERS TO ENSURE SUCCESSFUL EVENTS. THROUGHOUT THE YEAR WE HAVE EXHIBIT OPENINGS, LECTURES, ETC. THAT REQUIRE VOLUNTEER INVOLVEMENT. FOR THE YEAR ENDED JUNE 30, 2020 GAGE VOLUNTEERS CONTRIBUTED TIME TOTALING OVER 5,000 HOURS. |
| FORM 990, PART III, LINE 1 | LED BY A BOARD OF 18 AND A STAFF OF PERMANENT 22 FULL-TIME/PART-TIME AND ANOTHER 15 SEASONAL PART TIME NON-PROFIT PROFESSIONALS, GAGE IS A LEAN ORGANIZATION THAT HAS SUSTAINED REGULAR GROWTH IN BOTH ENROLLMENT AND PROGRAMS OVER THE LAST FOUR YEARS. GAGE HAS GROWN IN BREADTH AND DEPTH AND NOW ENCOMPASSES A 16,000 SQUARE FEET SCHOOL FACILITY IN NORTH CAPITOL HILL AS WELL AS A FACILITY IN GEORGETOWN. DURING ITS TRAJECTORY, GAGE HAS STEADILY EVOLVED INTO WHAT IS NOW ONE OF SEATTLE'S MOST DISTINCTIVE AND GENERATIVE ARTS AND CULTURAL ORGANIZATIONS IN THE NORTHWEST. THE ORGANIZATION HAS SEEN EXCEPTIONAL PROGRAMMATIC GROWTH AND NOW HOSTS SCORES OF FREE LECTURES, EXHIBITS, EVENTS, PUBLIC CRITIQUES, PORTFOLIO REVIEWS, WORKSHOPS, DEMONSTRATIONS, DROP-IN STUDIOS AND ARTIST TOOL-KITS, BUT THE ARTISTIC BACKBONE OF THE GAGE PROGRAM IS INSTRUCTION IN THE PRINCIPLES OF DRAWING, PAINTING, SCULPTING AND PRINTMAKING. DEDICATED TO HELPING STUDENTS REALIZE AND EXPRESS THEMSELVES AS ARTISTS, GAGE IS AIMED AT ENGAGING STUDENTS OF EVERY AGE, ABILITY AND ECONOMIC MEANS AND DRAWS STUDENTS FROM ACROSS WASHINGTON STATE, THE NORTHWEST, CALIFORNIA, NEW YORK AND FROM ACROSS THE WORLD WITH ITS SPECIAL PROGRAMMING. THE HALLMARKS OF GAGE ARE ITS CELEBRATION OF CREATIVE PURSUIT, ITS VIBRANT CULTURE OF ACTIVE ART MAKING AND ITS RIGOROUS DEDICATION TO EXCEPTIONAL INSTRUCTION. THE WIDE RANGE OF ACTIVITIES AND EVENTS AT GAGE ARE ALL CENTERED ON THE STRENGTH OF FOUNDATIONAL ART SKILLS AS A BASIS FOR LIFELONG ARTISTIC ENGAGEMENT. |
| FORM 990, PART VI, SECTION A, LINE 8B | NO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD. COMMITTEES MAKE RECOMMENDATIONS TO THE BOARD, WHO THEN VOTES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND THEN SUBMITTED TO THE FULL BOARD OF TRUSTEES FOR FINAL APPROVAL PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS ARE PROVIDED THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO SIGN A CONFLICT OF INTEREST CONTRACT. IT IS THE RESPONSIBILITY OF ALL BOARD MEMBERS TO CONTINUALLY MONITOR AND DISCLOSE ANY NEW OR POTENTIAL CONFLICT OF INTEREST CONCERNS ON AN ONGOING BASIS WHEN A CONFLICT OF INTEREST OCCURS. THE BOARD DETERMINES IF THERE IS A CONFLICT OF INTEREST, REVIEWS IT, AND DETERMINES WHETHER CERTAIN ACTIONS NEED TO BE TAKEN. THE BOARD WILL BE ALERTED IF ANY OUTSIDE PERSON OR ORGANIZATION ATTEMPT TO PROVIDE AN INDUCEMENT TO DO BUSINESS OR PROVIDE SERVICES TO GAGE (WHICH THE BOARD MEMBER MAY NOT ACCEPT). THE BOARD WILL BE ALERTED FOR ANY POTENTIAL OR ACTUAL CONFLICT WHERE THEY MAY HAVE OUTSIDE BUSINESS OR PROFESSIONAL INTERESTS, ASK THAT THIS NOTICE IS REFLECTED IN THE MINUTES OF THE MEETING, AVOID TAKING PART IN DISCUSSING THE MATTER, AND EXCUSE THEMSELVES FROM THE ROOM DURING THE DISCUSSION AND VOTE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE DELIBERATES ON THE ARTISTIC DIRECTOR AND EXECUTIVE DIRECTOR'S SALARY ADJUSTMENTS AND COMES UP WITH A PROPOSAL THAT WILL BE PRESENTED TO THE TRUSTEES DURING AN EXECUTIVE SESSION AT THE JUNE BOARD MEETING. THE COMMITTEE COMPARED SALARY AMOUNTS TO OTHER LIKE' POSITIONS INCLUDING COMPENSATION RANGES THAT WERE APPROPRIATE FOR AN EXECUTIVE DIRECTOR OF AN ORGANIZATION OUR SIZE WITH THE BACKGROUND OF OUR CURRENT EXECUTIVE DIRECTOR. THE LAST REVIEW FOR THE EXECUTIVE DIRECTOR AND ARTISTIC DIRECTOR TOOK PLACE IN MID-2020. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE GAGE ACADEMY OF ART'S OFFICE DURING NORMAL BUSINESS HOURS. |
| FORM 990, PART IX, LINE 11G | INSTRUCTORS FEES: PROGRAM SERVICE EXPENSES 390,334. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 106. TOTAL EXPENSES 390,440. STRATEGIC PLANNING CONSULTING: PROGRAM SERVICE EXPENSES 672. MANAGEMENT AND GENERAL EXPENSES 1,215. FUNDRAISING EXPENSES 26,033. TOTAL EXPENSES 27,920. |
| Software ID: | |
| Software Version: |