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.") .. | 2,967,390 | 3,238,511 | 3,010,904 | 3,571,533 | 5,876,395 | 18,664,733 |
| 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 | 2,967,390 | 3,238,511 | 3,010,904 | 3,571,533 | 5,876,395 | 18,664,733 |
| 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) .. | 2,089,993 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 16,574,740 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,967,390 | 3,238,511 | 3,010,904 | 3,571,533 | 5,876,395 | 18,664,733 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 36,738 | 41,521 | 36,205 | 77,753 | 81,433 | 273,650 |
| 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.).. | 127,525 | 72,950 | 132,210 | 236,415 | 569,100 | |
| 11 | Total support. Add lines 7 through 10 | 19,507,483 | |||||
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 |
|---|---|
| PART II, LINE 10 | OTHER INCOME 332,685 |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ICAA'S MISSION IS TO ADVANCE THE APPRECIATION AND PRACTICE OF THE PRINCIPLES OF TRADITIONAL ARCHITECTURE AND ITS ALLIED ARTS BY ENGAGING EDUCATORS, PROFESSIONALS, STUDENTS, AND ENTHUSIASTS THROUGH EDUCATION, PUBLICATIONS, AND AWARDS PROGRAMS IN NEW YORK CITY AND ACROSS ITS 15 CHAPTERS. |
| FORM 990, PAGE 2, PART III, LINE 4C | COMMUNICATIONS OCCUPY AN IMPORTANT ROLE IN THE ICAA, AS ILLUSTRATED BY THE POPULARITY OF ITS RECENTLY REDESIGNED WEBSITE, WWW.CLASSICIST.ORG, THE READERSHIP AND INTEREST IN THE CLASSICIST, THE ICAA'S ANNUAL ARCHITECTURAL JOURNAL, AND THE BOOKS REPRINTED THROUGH THE CLASSICAL AMERICA SERIES IN ART AND ARCHITECTURE, IN ADDITION TO OUR EXPANDED EFFORTS ON SOCIAL MEDIA, THROUGH INSTAGRAM, TWITTER, AND FACEBOOK. IN RECENT YEARS, THE ICAA HAS ALSO DEVELOPED AN EXTENSIVE VIDEO PROGRAM, TAPING NEARLY ALL PUBLIC PROGRAMS AND CREATING ORIGINAL CONTENT, INCLUDING THE DOCUMENTARY SERIES, DESIGN IN MIND, WHICH IS AIRED ON PBS AFFILIATES NATION-WIDE. WHILE DAY- TO-DAY COMMUNICATIONS, INCLUDING THE ICAA'S PRESS EFFORTS AND ONLINE PRESENCE ARE MANAGED BY STAFF, SPECIAL PROJECTS, THE CLASSICIST, AND BOOKS ARE OVERSEEN BY COMMITTEES OF THE BOARD, ACTIVE VOLUNTEER GROUPS WHICH ARE COMPOSED OF BOARD MEMBERS, STAFF, AND PROFESSIONALS IN THE FIELD. THE COMMUNICATIONS COMMITTEE, A STANDING COMMITTEE TASKED WITH AD-HOC COMMUNICATIONS PROJECTS, HAS HELPED TO DEVELOP A CONTENT MANAGEMENT PLAN AND PROVIDES GUIDANCE ON BRANDING AND OTHER COMMUNICATIONS. THE CLASSICIST COMMITTEE SELECTS CONTENT AND OVERSEES DESIGN OF THE ANNUAL, PEER-REVIEWED JOURNAL, THE CLASSICIST, WHICH PROVIDES A FORUM FOR CONTEMPORARY IDEAS AND PRACTICE RELATED TO THE CLASSICAL TRADITION IN ARCHITECTURE AND THE ALLIED ARTS, AS WELL AS FEATURING PORTFOLIOS OF WORK BY PROFESSIONALS AND STUDENTS OF CLASSICISM. |
| FORM 990, PAGE 2, PART III, LINE 4D | MEMBERSHIP PROGRAM: EXPENSES 251,676 - THE ICAA HAS PROFESSIONAL AND GENERAL MEMBERSHIPS. MEMBERSHIP INCLUDES ACCESS TO LECTURES, PRIVATE TOURS, PUBLICATIONS, CONTINUING EDUCATION, DYNAMIC CLASSES, AND OTHER EVENTS SPECIALLY CURATED BY THE ORGANIZATION. FOR PROFESSIONALS, WE OFFER THE ADDED BENEFIT OF LISTING ON OUR WEBSITE AND IN A PRINTED PROFESSIONAL DIRECTORY. OUR MEMBERS INCLUDE MORE THAN 2,000 PROFESSIONAL FIRMS AND INDIVIDUALS WITH OVER 18,000 SUBSCRIBERS. OUR PROFESSIONAL MEMBERS INCLUDE MANY OF THE TOP 100 CLASSICAL ARCHITECTS IN PRACTICE TODAY, AND MANY NOTABLE MEMBERS IN INTERIOR DESIGN, LANDSCAPE DESIGN, AS WELL AS FINE ARTISTS, ARTISANS, MANUFACTURERS, AND CONSTRUCTION. LEGACY GRANTS PROGRAM: EXPENSES 299,670 - THANKS TO A GENEROUS GRANT FROM THE GERARD B. LAMBERT FOUNDATION, THE INSTITUTE OF CLASSICAL ARCHITECTURE & ART WAS PROUD TO PRESENT FIRST-OF-ITS-KIND PROGRAMMING IN LANDSCAPE ARCHITECTURE FOR DESIGNERS, STUDENTS, AND ENTHUSIASTS, WITH PARTICULAR EMPHASIS ON EDUCATING THE NEXT GENERATION: THE BUNNY MELLON CURRICULA. THIS CURRICULA, THE FIRST TO BE NAMED IN HONOR OF BUNNY MELLON, HONORS HER COMMITMENT TO LANDSCAPE DESIGN, AND HER DEEPLY- HELD BELIEF THAT ARCHITECTURE IS FIRMLY LINKED TO ITS SURROUNDING LANDSCAPE. THE RICHARD H. DRIEHAUS CURRICULA FOR THE BUILT ENVIRONMENT ENDOWMENT FUND HAS GIVEN THE ICAA THE RESOURCES TO REGULARLY UPDATE AND EXPAND ITS EDUCATIONAL CURRICULA AND PROGRAMMING, PARTICULARLY AS NEW ISSUES OR AREAS OF CONCERN ARISE IN ARCHITECTURAL DESIGN. THIS INITIATIVE WILL LAUNCH NEW OFFERINGS REGARDING CURRENT ISSUES LIKE URBANISM, SUSTAINABILITY, AND HEALTHY CITIES STILL HIGHLIGHTING THE IMPORTANCE OF HISTORIC PRESERVATION AND PRECEDENT, ESPECIALLY HOW IT PERTAINS TO SHARED PUBLIC SPACES. WITH THE RECEIPT OF GENEROUS GRANTS FROM THE ORVILLE GORDON BROWNE FOUNDATION, THE ICAA BEGAN WORK ON A REDESIGNED WEBSITE, CLASSICIST.ORG WITH SOPHISTICATED DESIGN, STRONG IMAGERY, AND INTUITIVE NAVIGATION. AMONGST OTHER FEATURES, THE WEBSITE OFFERS VASTLY UPGRADED FUNCTIONALITY FOR MEMBERSHIP AND DONATION TRANSACTIONS. IN ADDITION TO THE AFOREMENTIONED FEATURES, THE REDESIGNED CLASSICIST.ORG AND THE SUPPORT FROM THE ORVILLE GORDON BROWNE FOUNDATION HAS ALSO MADE IT POSSIBLE FOR THE ICAA TO OFFER SEVERAL READILY-ACCESSIBLE EDUCATIONAL FEATURES ON ITS WEBSITE, INCLUDING: A DIGITAL VERSION OF THE CLASSICIST PUBLICATION, A DIGITAL RARE BOOKS ARCHIVE, AN ONLINE PLASTER CAST HALL CATALOGUE AMONG OTHER IMPROVEMENTS. WITH THESE GRANTS, THE ICAA HAS ALSO BEEN ABLE TO OFFER SEVERAL DRAWING TOURS AND SCHOLARSHIPS. A GIANT BENEFIT DUE TO THIS GRANT IS THE ICAA'S ABILITY TO CREATE VIDEO PROJECTS, WHICH WERE A BOON DURING THE GLOBAL PANDEMIC. THE ICAA'S VIDEOS ARE PARTICULARLY IMPACTFUL FOR THE STUDENT AND YOUNG PROFESSIONAL AUDIENCE, MAKING IT POSSIBLE FOR THEM TO ENHANCE THEIR OWN EDUCATIONAL JOURNEYS WITH SUPPLEMENTARY CONTENT, AND TO ROUND OUT THEIR EDUCATION IN ARCHITECTURE AND DESIGN. |
| FORM 990, PAGE 6, PART VI, LINE 11B | EMAIL. |
| FORM 990, PAGE 6, PART VI, LINE 12C | WE SEND CONFLICT OF INTEREST FORMS TO BOARD MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | HIGHER MEMBERS OF THE BOARD WORK TOGETHER TO RESOLVE THIS ISSUE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | MAINLY VIA EMAIL. |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| Software ID: | |
| Software Version: |