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 |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 145,110 | 240 | 152,470 | 235,885 | 267,864 | 801,569 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 145,110 | 240 | 152,470 | 235,885 | 267,864 | 801,569 |
| 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) .. | 101,969 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 699,600 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 145,110 | 240 | 152,470 | 235,885 | 267,864 | 801,569 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | |||||
| 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.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 801,569 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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 on 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) |
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| 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | 23017517 |
| Software Version: | 2023v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, Line 11b | THE RETURN PREPARER EMAILS A COPY OF THE FINAL VERSION OF FORM 990 TO ART ACTIVE INC'S PRESIDENT AND DIRECTOR PRIOR TO ITS FILING WITH THE IRS. PRESIDENT AND/OR DIRECTOR MAKE SURE THAT THE RETURN IS FORWARDED TO THE ORGANIZATION'S DESIGNATED TRUSTEES FOR THEIR REVIEW AND APPROVAL. ONCE APPROVED BY THE BOARD, PRESIDENT AND/OR DIRECTOR WILL EMAIL AN ACKNOWLEDGMENT BACK TO THE RETURN PREPARER FOR FINAL PROCESSING AND FILING. |
| Form 990, Part VI, Section B, Line 12c | EVERY INDIVIDUAL TRUSTEE AND SENIOR ADMINISTRATOR HAS THE RESPONSIBILITY TO ENSURE THE ENTIRE BOARD IS MADE AWARE OF SITUATIONS THAT INVOLVE PERSONAL, FAMILIAL, OR BUSINESS RELATIONSHIPS THAT COULD CREATE A REAL OR PERCEIVE A CONFLICT OF INTEREST. THUS, THE BOARD REQUIRES EACH TRUSTEE AND INSTITUTIONAL OFFICER ANNUALLY (A) TO BE FAMILIAR WITH THE TERMS OF THIS POLICY; (B) TO DISCLOSE TO THE BOARD CHAIR ANY POSSIBLE PERSONAL, FAMILIAL, OR BUSINESS RELATIONSHIPS THAT REASONABLY MIGHT GIVE RISE TO A CONFLICT INVOLVING ART ACTIVE, INC; AND (C) TO ACKNOWLEDGE BY HIS OR HER SIGNATURE THAT HE OR SHE IS IN ACCORDANCE WITH THE LETTER AND SPIRIT OF THIS POLICY.IN THE EVENT ANY FINANCIAL TRANSACTION INVOLVING ART ACTIVE, INC ALSO INVOLVES (A) A DIRECTOR, OFFICER, EMPLOYEE OR A MEMBER OF THEIR EXTENDED FAMILY, OR (B) AN ORGANIZATION WITH WHICH ANY DIRECTOR, OFFICER, OR EMPLOYEE OF ART ACTIVE, INC HAS ANY MATERIAL FINANCIAL INTEREST, THE DIRECTOR, OFFICER, OR EMPLOYEE HAVING THE AFFILIATION OR INTEREST, AT THE FIRST KNOWLEDGE OF THE TRANSACTION, SHALL DISCLOSE FULLY THE PRECISE NATURE OF THE INTEREST OR INVOLVEMENT.EACH BOARD MEMBER, OFFICER, AND EMPLOYEE OF ART ACTIVE, INC SHALL BE REQUESTED ANNUALLY BY ART ACTIVE, INC TO SUBMIT A DISCLOSURE STATEMENT LISTING ALL ORGANIZATIONS WITH WHICH HE OR SHE IS AFFILIATED AND DESCRIBING THE NATURE OF THE AFFILIATION. IN THE EVENT THERE IS ANY MATERIAL CHANGE IN THE INFORMATION CONTAINED IN ANY DISCLOSURE STATEMENT, THE PERSON WHO SUBMITTED IT SHALL PROMPTLY SUBMIT WRITTEN NOTIFICATION OF THE CHANGE.A DIRECTOR, OFFICER, OR EMPLOYEE IS DEEMED TO BE AFFILIATED WITH ANY ORGANIZATION THAT MAY BE POTENTIALLY RELATED TO THE FINANCIAL OPERATION OF ART ACTIVE, INC (A) OF WHICH HE OR SHE, OR A MEMBER OF HIS OR HER FAMILY, IS A DIRECTOR, OFFICER, TRUSTEE, PARTNER, EMPLOYEE, OR AGENT; OR (B) IN WHICH HE OR SHE OR MEMBERS OF HIS OR HER FAMILY RECEIVE DIRECT FINANCIAL BENEFIT FROM SALES OR SERVICES; OR (C) IN WHICH HE OR SHE OR MEMBERS OF HIS OR HER EXTENDED FAMILY HAVE A 35 PERCENT OR GREATER INTEREST.A DIRECTOR OR OFFICER WHO HAS DECLARED OR HAS BEEN FOUND TO HAVE A CONFLICT-OF-INTEREST IN ANY PROPOSED TRANSACTION OR OTHER MATTER SHALL REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE PROPOSED TRANSACTION OR OTHER MATTER, UNLESS FOR SPECIAL REASONS THE BOARD OF DIRECTORS REQUESTS INFORMATION OR INTERPRETATION FROM THE PERSON OR PERSONS INVOLVED. IN THE CASE OF A DIRECTOR, HE OR SHE SHALL NOT VOTE ON THE MATTER IN QUESTION AND SHALL NOT BE PRESENT AT THE TIME OF THE VOTE. WITH RESPECT TO RESTRAINT ON PARTICIPATION BY STAFF, THE PRESIDENT, OR, WHERE APPLICABLE, THE CHAIR SHALL TAKE SUCH ACTION AS IS NECESSARY TO ASSURE THAT THE TRANSACTION IS COMPLETED IN THE BEST INTERESTS OF ART ACTIVE, INC WITHOUT THE SUBSTANTIVE INVOLVEMENT OF THE PERSON WHO HAS THE POSSIBLE CONFLICT-OF INTEREST.ANY BOARD MEMBER WHO IS UNCERTAIN ABOUT POSSIBLE CONFLICT-OF INTEREST IN ANY MATTER MAY REQUEST THE EXECUTIVE COMMITTEE TO DETERMINE WHETHER A POSSIBLE CONFLICT EXISTS; THE EXECUTIVE COMMITTEE SHALL RESOLVE THE QUESTION BY MAJORITY VOTE. IF REQUIRED, THE QUESTION OF POTENTIAL CONFLICT MIGHT BE REFERRED TO COUNSEL FOR AN OPINION PRIOR TO THE EXECUTIVE COMMITTEE VOTE. |
| Form 990, Part VI, Section B, Line 15a | THIS SIMPLE POLICY DELEGATES RESPONSIBILITY FOR MANAGING THE PERFORMANCE REVIEW AND COMPENSATION DETERMINATION PROCESS TO A COMMITTEE THAT WILL WORK WITH AN EXTERNAL CONSULTANT.THE BYLAWS OF ART ACTIVE, INC ESTABLISH A COMPENSATION COMMITTEE THAT HAS GENERAL OVERSIGHT OF THE ORGANIZATION'S HUMAN RESOURCE PLAN. SPECIFIC DUTIES INCLUDE YEARLY EVALUATION OF THE PRESIDENT OF THE ORGANIZATION.A COMPETENT SALARY SURVEY IS USED TO BENCHMARK COMPENSATION FOR THE POSITION UTILIZING INDUSTRY- SPECIFIC REPORTS AND OTHER STUDIES. THE COMMITTEE MEETS INDEPENDENT OF THE PRESIDENT TO DISCUSS PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION. DURING THESES DELIBERATIONS, THE COMMITTEE ALSO CONSIDERS INPUT OBTAINED FROM OTHER BOARD MEMBERS, STAFF, PROFESSIONAL ADVISORS, GRANTED RECIPIENTS, AND OTHER INFORMED COMMUNITY LEADERS.ONCE A CONSENSUS IS REACHED REGARDING PERFORMANCE, A SIMILAR DISCUSSION IS HELD CONCERNING COMPENSATION RELATIVE TO ANNUAL BENCHMARK AND ESTABLISHED OBJECTIVES.THE COMMITTEE PRESENTS ITS FINDING AND RECOMMENDATIONS, IN AN EXECUTIVE SESSION WITHOUT THE PRESIDENT PRESENT, TO THE FULL BOARD FOR REVIEW AND APPROVAL. THE COMMITTEE AND/OR THE BOARD CHAIR (A MEMBER OF THE COMMITTEE) THEN MEET WITH THE PRESIDENT TO DISCUSS AND DOCUMENT STRENGTHS, WEAKNESSES, AND GOALS FOR THE UPCOMING YEAR. COMPENSATION FOR THE UPCOMING YEAR IS ALSO DISCUSSED AND DOCUMENTED. |
| Form 990, Part VI, Section C, Line 19 | THE ORGANIZATION'S BYLAWS, FORM 990, AND ANY OTHER FINANCIAL INFORMATION IS PROVIDED TO PUBLIC UPON REQUEST. ORGANIZATION'S POLICIES AND PROCEDURES ARE COMMUNICATED TO ITS EMPLOYEES AND VOLUNTEERS AT LEAST ANNUALLY. |
| Software ID: | 23017517 |
| Software Version: | 2023v5.1 |