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) 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 | 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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 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) |
||||
| 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 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. |
||||
| 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) |
||||
| 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. |
||||
|
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. |
||||
|
7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
||||
| 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 |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| Governmental Agency Financial Aid (Questions 6a and 6b) | THE ART INSTITUTE OF AUSTIN PARTICIPATES IN U.S. DEPARTMENT OF EDUCATION PROGRAMS INCLUDING:- FEDERAL DIRECT STUDENT LOANS- FEDERAL PELL GRANT PROGRAM- FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS- FEDERAL WORK-STUDY PROGRAM- FEDERAL CARES ACTTHE ORGANIZATION ALSO PARTICIPATES IN POST 9/11 VETERAN EDUCATION ASSISTANCE PROGRAM. |
| Description of nondiscriminatory policy (Question 3) | SINCE THE SCHOOL: (1) DRAWS ITS STUDENTS FROM AN EXTENSIVE AREA, MORE THAN THE LOCAL COMMUNITY, AND (2) FOLLOWS A RACIALLY NONDISCRIMINATORY POLICY AS TO THEIR STUDENTS, WE SATISFY THE PUBLICITY REQUIREMENT BY INCLUDING A STATEMENT OF OUR RACIALLY NONDISCRIMINATORY POLICY IN ALL OUR BROCHURES AND CATALOGS DEALING WITH STUDENT ADMISSIONS, PROGRAMS, AND SCHOLARSHIPS.ALSO, WE INCLUDE A REFERENCE TO OUR RACIALLY NONDISCRIMINATORY POLICY ON OUR WEBSITE AND IN OTHER WRITTEN ADVERTISING THAT WE USE TO INFORM PROSPECTIVE STUDENTS OF OUR PROGRAMS. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| Members or stockholder classes and rights Part VI line 6 | THE MEMBER HAS THE POWER TO APPOINT MEMBERS OF THE ORGANIZATIONS GOVERNING BODY, BUT GRANTS THE ORGANIZATIONS GOVERNING BODY THE GENERAL AUTHORITY TO CONDUCT THE BUSINESS OPERATIONS OF THE ORGANIZATION. |
| Member election for additional members Part VI line 7a | THE MEMBER HAS THE POWER TO APPOINT MEMBERS OF THE ORGANIZATIONS GOVERNING BODY. |
| Governing body decisions Part VI line 7b | THE MEMBER GRANTS THE ORGANIZATIONS GOVERNING BODY THE GENERAL AUTHORITY TO CONDUCT THE BUSINESS OPERATIONS OF THE ORGANIZATION. |
| Form 990 governing body review Part VI line 11 | FORM 990 WILL BE REVIEWED BY THE BOARD CHAIR PRIOR TO FILING. |
| Conflict of interest policy compliance Part VI line 12c | EACH DIRECTOR , PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHOULD ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT PERSON: (A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THAT THE ORGANIZATION IS CHARITABLE AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. TO ENSURE THAT THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS OF EMPLOYEE COMPENSATION AND VENDOR PAYMENTS SHOULD BE CONDUCTED AT LEAST ANNUALLY. |
| CEO executive director top management comp Part VI line 15a | THE BOARD DEVELOPS THE COMPENSATION ARRANGEMENTS FOR CHIEF EMPLOYED EXECUTIVES. THE ARRANGEMENTS ARE REVIEWED AND APPROVED BY THE BOARD OR DELEGATED COMMITTEE OF THE BOARD. THE PROCESS UTILIZES IMPARTIAL DECISION MAKERS, COMPARABILITY DATA, AND CONCURRENT DOCUMENTATION IN SETTING COMPENSATION. |
| Other officer or key employee compensation Part VI line 15b | THE BOARD DEVELOPS THEC COMPENSATION ARRANGEMENTS FOR OFFICERS AND KEY EMPLOYEES. THE ARRANGEMENTS ARE REVIEWED AND APPROVED BY THE BOARD OR DELEGATED COMMITTEE OF THE BOARD. THE PROCESS UTILIZES IMPARTIAL DECISION MAKERS, COMPARABILITY DATA, AND CONCURRENT DOCUMENTATION IN SETTING COMPENSATION. |
| Governing documents etc available to public Part VI line 19 | THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
| Cessation of or significant change to any program service Part III line 3 | ON SEPTEMBER 22, 2023, THE INSTITUTION ANNOUNCED THAT IT CEASED ALL ENROLLMENTS AND ALL FUTURE CLASSES WERE CANCELLED. THE INSTITUTION PERMANENTLY CLOSED ON SEPTEMBER 30, 2023. THE INSTITUTION HAD STAFF THROUGH THE END OF 2023 TO ASSIST STUDENTS AFFECTED BY CLOSURE. |
| List of other fees for services expenses Part IX line 11g | PROGRAM SERVICE EXPENSES 45,341MANAGEMENT AND GENERAL EXPENSES 741,483FUNDRAISING EXPENSES 0TOTAL EXPENSES 786,824 |
| Part III response or note to any other line in Part III | FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:THE MISSION OF THE ART INSTITUTE OF HOUSTON AND ITS BRANCH CAMPUSES, THE ART INSTITUTE OF AUSTIN, AND THE ART INSTITUTE OF SAN ANTONIO, IS TO PROVIDE A QUALITY, COLLABORATIVE ACADEMIC ENVIRONMENT FOR INDIVIDUALS SEEKING CREATIVE CAREERS THROUGH HIGHER EDUCATION. AS A PRIVATE, MULTICAMPUS COLLEG, OUR BACHELOR DEGREES, ASSOCIATE DEGREES, AND DIMPLOMA PROGRAMS ARE COMPETENCY BASED, INCORPORATING TRADITIONAL LIBERAL ARTS, PROFESSIONAL EDUCATION, AND MANAGEMENT LEVEL COMPETENCIES WITH HANDS-ON INSTRUCTION. FACULTY USE LEARNING-CENTERED METHODOLOGY TO PREPARE STUDENTS FOR ENTRY-LEVEL POSITIONS IN THE DESIGN, MEDIA, FASHION, AND CULINARY ARTS FIELDS AS WELL AS LIFELONG LEARNING. |
| Part V response or note to any other line in Part V | FORM 990, PART V, LINES 2A & 2B:THE W-2S FOR EMPLOYEES OF THE ENTITY ARE ISSUED BY G&A OUTSOURCING, LLC AS A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) - A PROFESSIONAL EMPLOYER ORGANIZATION (PEO). A PEO PROVIDES OUTSOURCING OF PAYROLL, WORKERS COMPENSATION, HUMAN RESOURCES AND EMPLOYEE BENEFITS ADMINISTRATION BY HIRING A CLIENT COMPANYS EMPLOYEES, THUS BECOMING THEIR EMPLOYER OF RECORD, AND LEASING THESE EMPLOYEES BACK TO THE CLIENT. THIS PRACTICE IS KNOWN AS CO-EMPLOYMENT, EMPLOYEE LEASING, OR STAFF LEASING. THE EMPLOYEES OF THE ORGANIZATION ARE REPORTED AS EMPLOYEES OF THE PEO ON THE OFFICIAL PAYROLL TAX RETURNS. |
| Part VII response or note to any other line in Part VII | SECTION B, LINE 1ALL 1099S WERE ISSUED BY THE PARENT ORGANIZATION, THE ARTS INSTITUTES INTERNATIONAL, LLC |
| Software ID: | |
| Software Version: |