2024-09-03T08:46:23-05:00 2023-12-31 341663731 ZINNER & CO LLP 3201 ENTERPRISE PARKWAY SUITE 410 CLEVELAND OH 441227329 990 2023-01-01 341212421 LAND STUDIO INC LAND 2166215413 2519 DETROIT AVENUE 100 CLEVELAND OH 44113 GREG PECKHAM EXECUTIVE DIRECTOR 2166215413 2024-08-26 1 0 SUSAN D KRANTZ P00233254 2168310733 2024-08-26 2023 2024-08-08 14:25:15Z GREG PECKHAM 2519 DETROIT AVENUE 100 CLEVELAND OH 44113 5017911 0 X WWW.LAND-STUDIO.ORG X 1977 OH L.A.N.D. STUDIO, INC. IS A NON-PROFIT THAT CREATES PUBLIC SPACES THAT COMPLEMENT DEVELOPMENT AND ENHANCE THE QUALITY OF LIFE IN CLEVELAND. WE GREEN OUR CITY'S LANDSCAPE WITH ATTRACTIVE, ACTIVE, AND ACCESSIBLE PUBLIC PARKS. WE INSPIRE OUR CITY'S PEOPLE WITH TEMPORARY, PERMANENT, AND PERFORMANCE PUBLIC ART. WE UNITE NEIGHBORHOODS THROUGH COLLABORATIVE PLANNING AND DYNAMIC PROGRAMMING. WE ENRICH OUR COMMUNITIES BY SUPPORTNG AND FACILITATING SUSTAINABLE BUILDING AND SMART DEVELOPMENT. THE SUCCESS OF L.A.N.D. STUDIO INC. GROWS OUT OF OUR WORK ON BOTH MAJOR CIVIC INVESTMENTS, SUCH AS IRISHTOWN BEND PARK ON THE WEST BANK OF THE CUYAHOGA RIVER, AND SMALLER PROJECTS LIKE OUR NEIGHBORHOOD PARK PROGRAMMING AND PUBLIC ART INSTALLATIONS. 26 26 28 231 0 0 1738035 3460125 3550877 1270217 42259 277188 0 9241 5331171 5016771 0 0 0 0 1802582 1834685 0 0 541984 3418518 1877427 5221100 3712112 110071 1304659 8068746 9311253 765946 697363 7302800 8613890 X THE MISSION OF L.A.N.D. STUDIO, INC. IS TO CREATE PLACES AND CONNECT PEOPLE THROUGH PUBLIC ART, SUSTAINABLE BUILDING AND DESIGN, COLLABORATIVE PLANNING, AND DYNAMIC PROGRAMMING. 0 0 2579796 1270217 BEAUTIFICATION, PARKS, SUSTAINABLE DESIGN AND ART PROGRAMS PROVIDE A DIVERSE AGENDA: 1) TO ENHANCE THE LIVABILITY OF DOWNTOWN AND LEVERAGE THE INVESTMENT IN AND IMPLEMENTATION OF PUBLIC SPACE PROJECTS THROUGH DESIGN, FUNDRAISING, BUILDING AND PROGRAMMING; 2) TO PROVIDE NEIGHBORHOOD EFFORTS TO USE URBAN PARKS AND RELATED PROGRAMS AS COMMUNITY DEVELOPMENT TOOLS; 3) TO COLLABORATE WITH MAJOR COMMUNITY FOUNDATIONS AND INSTITUTIONS TO ASSESS PUBLIC SPACE UTILIZATION; 4) TO HARNESS SUSTAINABLE DESIGN AND DEVELOPMENT EXPERTISE THAT EXISTS WITHIN MANY OF CLEVELAND'S DESIGN RELATED NONPROFITS AND FIND A MECHANISM TO MARRY THESE RESOURCES IN DEVELOPMENT EFFORTS TAKING PLACE THROUGHOUT THE REGION; 5) TO IMPROVE PUBLIC SPACES THROUGH IDENTIFYING PUBLIC ART OPPORTUNITIES AND BRINGING EXPERTISE TO THE SELECTION OF ARTISTS AND THE IMPLEMENTATION OF PUBLIC ART PROJECTS; AND 6) BEAUTIFICATION PROGRAMS ARE PROVIDED TO IMPROVE, DEVELOP AND CONSERVE URBAN GREEN SPACE TO MAKE CLEVELAND A BETTER PLACE TO LIVE, WORK AND VISIT. 2579796 1 1 0 1 0 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 79 0 1 28 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OH X ELIZABETH PLACE 2166215413 2519 DETROIT AVENUE STE 100 CLEVELAND OH 44113 ALYSHA ELLIS DIRECTOR 2.00 X 0 0 0 ARIANE KIRKPATRICK DIRECTOR 2.00 X 0 0 0 BRIAN WILLIAMS DIRECTOR 2.00 X 0 0 0 CONOR COAKLEY DIRECTOR 2.00 X 0 0 0 DIONE ALEXANDER DIRECTOR 2.00 X 0 0 0 ELIZABETH HIJAR DIRECTOR 2.00 X 0 0 0 JOHN LEPELLEY DIRECTOR 2.00 X 0 0 0 LAURA KEPLEY DIRECTOR 2.00 X 0 0 0 MARQUES RICHESON DIRECTOR 2.00 X 0 0 0 MICHAEL GRIFFIN DIRECTOR 2.00 X 0 0 0 NEIL VINY DIRECTOR 2.00 X 0 0 0 ROBIN SCHACHAT DIRECTOR 2.00 X 0 0 0 SARA EDWARDS DIRECTOR 2.00 X 0 0 0 SCOTT FINE DIRECTOR 2.00 X 0 0 0 SUZANNE ARAL BOUTROS DIRECTOR 2.00 X 0 0 0 TERA COLEMAN DIRECTOR 2.00 X 0 0 0 WES HARPER DIRECTOR 2.00 X 0 0 0 RUPAL MALANI DIRECTOR 2.00 X 0 0 0 EMILY QUAN DIRECTOR 2.00 X 0 0 0 KRISTINE BRYAN DIRECTOR 2.00 X 0 0 0 NICOLE JIRA DIRECTOR 2.00 X 0 0 0 CHRIS MALSTEAD DIRECTOR 2.00 X 0 0 0 ZOSIMO MAXIMO DIRECTOR 2.00 X 0 0 0 CHRISTINE MEDVEDEV DIRECTOR 2.00 X 0 0 0 JULIAN ROGERS DIRECTOR 2.00 X 0 0 0 ROBERT GRIES EMERITUS DIRECTOR 2.00 X 0 0 0 BARBARA LEUKART EMERITUS DIRECTOR 2.00 X 0 0 0 KEVIN BAILEY SECRETARY 2.00 X X 0 0 0 BRENT LESLIE TREASURER 2.00 X X 0 0 0 COLETTE JONES BOARD PRESIDENT 2.00 X X 0 0 0 NICK REIF VICE CHAIR 2.00 X X 0 0 0 GREG PECKHAM EXECUTIVE DIRECTOR 40.00 X 169732 0 15570 ELIZABETH PLACE DIRECTOR OF FINANCE & HUMAN RESOURCES 40.00 X 107685 0 8236 277417 0 23806 2 0 1 0 0 3460125 1140 3460125 CONTRACTED SERVICES 900099 1270217 1270217 1270217 277187 277187 1141 1140 1 1 1 MISC INCOME 900099 9241 9241 9241 5016771 1279458 0 277188 169732 94397 35390 39945 1352232 752050 281949 318233 199576 100323 47339 51914 113145 62470 24337 26338 4285 4285 85465 49672 18103 17690 4811 4685 33 93 258 258 9110 3218 5892 16081 5205 10781 95 CONTRACT LABOR 1023044 978272 29699 15073 DIRECT PROGRAM EXPENSES 320475 320475 0 0 PROFESSIONAL FEES 128412 73379 54975 58 CONSULTING 75025 58625 12950 3450 210461 80243 71300 58918 3712112 2579796 590332 541984 7390898 6528669 255639 2396624 376345 99719 27064 17430 49857 28670 100 21187 10802 4910 7898 242714 8068746 9311253 645927 418731 112111 18611 7908 260021 765946 697363 X 3076736 2948161 4226064 5665729 7302800 8613890 8068746 9311253 1304659 6431 0 X X 0 1 X 1 0 X 1949108 1623264 5231380 1738035 3460125 14001912 1949108 1623264 5231380 1738035 3460125 14001912 6185884 7816028 12016 7652 1728 42329 277188 340913 11890 9241 21131 14363956 8241240 0.54410 0.57780 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: BWC REFUND - 2020 AMOUNT: $ 11,890. MISCELLANEOUS INCOME - 2023 AMOUNT: $ 9,241. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 72000 72000 2507796 2579796 278990 69748 2252 0 1 237258 244576 355071 278990 1115895 1673843 25000 21000 60000 72000 178000 59315 61144 88768 69748 278975 418463 25000 21000 60000 72000 178000 X 1 1.22 1 1 25.00 3500 100 100 49757 28670 21087 21187 LEASE LIABILITY 244699 CAPITAL LEASE OBLIGATIONS 15322 260021 X 5023202 6431 6431 5016771 0 5016771 3712112 0 3712112 0 3712112 PART X, LINE 2: AS OF JANUARY 1, 2022 AND FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE ORGANIZATION HAS NOT ENGAGED IN ANY ACTIVITY WHICH MANAGEMENT CONSIDERS TO BE ACTIVITY THAT COULD RESULT IN A LOSS OF ITS CURRENT IRS DESIGNATION. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THERE WAS NO TAX INTEREST OR PENALTIES REFLECTED IN THE STATEMENT OF ACTIVITIES OR IN THE STATEMENTS OF FINANCIAL POSITION. THE ORGANIZATION FOLLOWS GAAP FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATIONS TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING THE ORGANIZATIONS ACTIVITIES, THE ORGANIZATION BELIEVES ITS POSITION OF TAX-EXEMPT STATUS IS APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES. X X X 0 0 0 0 0 0 0 0 0 GREG PECKHAM EXECUTIVE DIRECTOR 169732 0 0 0 0 0 14850 0 720 0 185302 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM IN CONSULTATION WITH L.A.N.D. STUDIO INC.'S ACCOUNTING STAFF. THE 990 DRAFT IS REVIEWED BY THE L.A.N.D. STUDIO INC.'S DIRECTOR OF FINANCE AND ANY CORRECTIONS NEEDED ARE MADE BY THE ACCOUNTING FIRM. THE 990 DRAFT IS THEN REVIEWED BY THE FINANCE/AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR. ADJUSTMENTS ARE MADE, IF NEEDED, AND THE FINAL 990 IS PREPARED BY THE ACCOUNTING FIRM. THE 990 IS SIGNED BY THE EXECUTIVE DIRECTOR AND THE ACCOUNTING FIRM. THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE EMPLOYEES AND BOARD OF DIRECTORS ARE ASKED TO: REVIEW L.A.N.D. STUDIO INC.'S CONFLICT OF INTEREST POLICIES, ACKNOWLEDGE COMPLIANCE TO THE POLICIES, DISCLOSE CONFLICTS OF INTEREST, AND SIGN THE ACKNOWLEDGEMENT. ANY CONFLICTS IDENTIFIED ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND THE AUDIT AND EXECUTIVE COMMITTEES OF L.A.N.D. STUDIO INC. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD ANNUALLY REVIEWS THE PERFORMANCE AND COMPENSATION OF THE EXECUTIVE DIRECTOR AT AN INDEPENDENT MEETING. COMPARABILITY DATA COMPILED ON LOCAL ORGANIZATIONS OF SIMILAR SIZE AND NOT-FOR-PROFIT SURVEYS ARE USED IN THE COMPENSATION REVIEW PROCESS. ADJUSTMENTS TO COMPENSATION ARE APPROVED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE COPIES (VIA US MAIL OR EMAIL), OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND AUDITED FINANCIAL STATEMENTS WITHIN ONE WEEK OF A REQUEST FROM THE PUBLIC. FORM 990, PART XII, LINE 2C: THERE ARE NO CHANGES FORM THE PRIOR YEAR REGARDING THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE FINANCE AND AUDIT COMMITTEE ASUSMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR. FORM 990 THE VOLUNTEERS INCLUDE 31 BOARD MEMBERS AND 200 PUBLIC ART VOLUNTEERS. THE PUBLIC ART VOLUNTEERS CONTRIBUTED TO A SIGNIFICANT LARGE-SCALE ART INSTALLATION AT A LOCAL LIBRARY THIS YEAR. THESE VOLUNTEERS PLAYED A CRUCIAL ROLE IN BRINGING THE PROJECT TO LIFE, COLLABORATING CLOSELY WITH ARTISTS AND THE COMMUNITY. THEY ASSISTED WITH VARIOUS TASKS, INCLUDING MATERIAL PREPARATION, INSTALLATION, AND COMMUNITY ENGAGEMENT ACTIVITIES. THEIR COLLECTIVE EFFORTS ENHANCED THE PROJECT'S SUCCESS, FOSTERING A STRONGER CONNECTION BETWEEN THE ART AND THE COMMUNITY WHILE EFFICIENTLY UTILIZING OUR RESOURCES. FORM 990, PART III, LINES 4A-D THE REVENUE RELATED TO THE PROGRAM SERVICE ACCOMPLISHMENTS ONLY INCLUDE AMOUNTS FROM CONTRACTED SERVICES. THE REVENUE AMOUNTS DO NOT INCLUDE GRANTS AND CONTRIBUTIONS FROM DONORS.