2024-07-22T10:13:10-05:00 2023-12-31 131655065 LUTZ AND CARR CPAS LLP 551 FIFTH AVENUE SUITE 400 NEW YORK NY 10176 990 2023-01-01 133958495 FREE ARTS FOR ABUSED CHILDREN OF NEW YORK CITY INC FREE 2129749092 1431 BROADWAY 8TH FLOOR NEW YORK NY 10018 LIZBETH HOPFAN EXECUTIVE DIRECTOR 2129749092 2024-07-16 1 LIZBETH HOPFAN 999009999 0 CHRIS BELLANDO P00541714 2126972299 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z FREE ARTS NYC LIZBETH HOPFAN 1431 BROADWAY 8TH FLOOR NEW YORK NY 10018 4321868 0 X WWW.FREEARTSNYC.ORG X 1997 NY FREE ARTS NYC EMPOWERS YOUTH FROM UNDERSERVED COMMUNITIES THROUGH ART (CONTINUED ON SCHEDULE O)AND MENTORING PROGRAMS TO DEVELOP THEIR CREATIVITY, CONFIDENCE, AND SKILLS TO SUCCEED. DURING 2023 FREE ARTS NYC SERVED 2,009 YOUTH THROUGH FREE ARTS DAYS AND THE TEEN ARTS PROGRAM. FROM FREE ARTS DAYS AND ART PARTIES, EMPLOYEE ENGAGEMENT LOGGED 4,062 VOLUNTEER HOURS FROM 2,031 VOLUNTEERS. THE TEEN ARTS PROGRAM LOGGED 1,553 HOURS FROM 105 VOLUNTEER MENTORS. THE RATE WAS $33.49 PER VOLUNTEER HOUR, TOTALING $188,046. 11 10 20 2136 0 0 3048770 1948112 0 0 36310 70951 18043 5924 3103123 2024987 0 0 0 0 1207779 1359308 0 0 356622 884210 1152120 2091989 2511428 1011134 -486441 2478714 3007970 82113 1053481 2396601 1954489 X FREE ARTS NYC EMPOWERS YOUTH FROM UNDERSERVED COMMUNITIES THROUGH ARTS AND MENTORING PROGRAMS TO DEVELOP THEIR CREATIVITY, CONFIDENCE, AND SKILLS TO SUCCEED. THE ORGANIZATION IS DEDICATED TO LEVELING THE PLAYING FIELD BY PROVIDING HIGH QUALITY (CONTINUED ON SCHEDULE O)POSITIVE MENTORSHIP GROUNDED IN TRANSFORMATIVE CREATIVE PROGRAMMING. FREE ART WITH COMMUNITY ORGANIZATIONS THROUGHOUT THE FIVE BOROUGHS THAT SEEK ADDITIONAL CREATIVE AND CAREER OPPORTUNITIES FOR THEIR YOUTH. 0 0 1134063 5924 TEEN ARTS PROGRAM:THE TEEN ARTS PROGRAM PROVIDES ACCESS TO THE ARTS AND BUILDS A PATHWAY TO ACADEMIC AND PROFESSIONAL SUCCESS WITH THE SUPPORT OF A MENTOR. THE PROGRAM TRACKS INCLUDE PORTFOLIO DEVELOPMENT, CREATIVE LAB AND INTERNSHIPS. THE TRACKS INCORPORATE 21ST CENTURY SKILL-BUILDING WORKSHOPS, NETWORKING OPPORTUNITIES AND VISITS TO ARTISTS' STUDIOS, WHILE ALSO DEVELOPING VITAL PROTECTIVE FACTORS, INCLUDING COMMUNICATION, CREATIVITY AND PROBLEM-SOLVING. IN PORTFOLIO DEVELOPMENT, OVER THE COURSE OF 8 MONTHS, 7TH AND 11TH GRADERS WORK ALONGSIDE THEIR MENTOR ON THE (CONTINUED ON SCHEDULE O)RIGOROUS PROCESS OF BUILDING A VISUAL ARTS PORTFOLIO FOR ADMISSION TO AN ART HIGH SCHOOL OR COLLEGE. THROUGH CREATIVE LAB, 9TH-12TH GRADERS LEARN ABOUT THE CREATIVE INDUSTRY THROUGH VISITS TO CREATIVE COMPANIES. SPEAKING WITH EMPLOYEES, THEY LEARN ABOUT DIFFERENT PROFESSIONS AND CAREER PATHS, OFTEN PARTICIPATING IN MOCK WORK PROJECTS. HIGH SCHOOL AND COLLEGE STUDENTS ARE ELIGIBLE FOR PAID INTERNSHIPS AT CREATIVE COMPANIES THROUGHOUT NYC. 719942 FREE ARTS DAYS:FREE ARTS DAYS ARE INTERACTIVE ARTS EDUCATION ACTIVITIES FOR CHILDREN AGES 6-12. THROUGH ART PROJECTS AND ONE-ON-ONE MENTORING, THE DAY HELPS DEVELOP VISUAL LITERACY, CREATIVE PROBLEM-SOLVING, AND DESIGN SKILLS. THE ONE-ON-ONE MENTORSHIP BUILDS PROTECTIVE FACTORS, SUCH AS COMMUNICATION SKILLS, COOPERATION, AND CONFIDENCE. THE PAIRS ARE GUIDED BY A CREATIVE PACKET WITH INFORMATION ABOUT THE DAY'S THEME AND PROJECTS. THE CURRICULUM IS TIED TO THE COMMON CORE STANDARDS AND THE BLUEPRINT FOR TEACHING AND LEARNING. 1854005 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 70 0 1 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X X LIZBETH HOPFAN 2129749092 C/O FREE ARTS FOR ABUSED CHILDEN NEW YORK NY 10018 DANA FINESILVER PRESIDENT, CHAIR 1.00 X X 0 0 0 TRINA STORFER TREASURER 1.00 X X 0 0 0 CAROL SUCHMAN SECRETARY 1.00 X X 0 0 0 SKY GELLATLY BOARD MEMBER 1.00 X 0 0 0 EDDIE MARTINEZ BOARD MEMBER 1.00 X 0 0 0 JON MEYERS BOARD MEMBER 1.00 X 0 0 0 DAVID MIELKE BOARD MEMBER 1.00 X 0 0 0 LINDA SCHAPS BOARD MEMBER 1.00 X 0 0 0 RICHARD SCHAPS BOARD MEMBER 1.00 X 0 0 0 RENIER VAN ASWEGAN BOARD MEMBER 1.00 X 0 0 0 LIZBETH HOPFAN EXECUTIVE DIRECTOR 40.00 X X 193795 0 20043 BRANDY BAJALIA DIRECTOR OF PROGRAMS 40.00 X 101494 0 628 295289 0 20671 2 0 1 0 0 134758 1813354 82235 1948112 55551 55551 2312281 2296881 15400 15400 15400 5924 0 5924 5924 2024987 5924 0 70951 X 213838 187108 10692 16038 931103 705294 82039 143770 117403 89814 10058 17531 96964 75447 7895 13622 29347 29347 271 271 341539 156484 132046 53009 241 241 109927 80596 11957 17374 64516 48563 2294 13659 204439 183995 10222 10222 9641 8514 819 308 15769 15405 141 223 15779 12285 1352 2142 STIPENDS 148349 148349 ART SUPPLIES 101042 100935 107 EVENT EXPENSE 68072 4420 590 63062 MEALS 30585 25989 722 3874 12603 10807 356 1440 2511428 1854005 300801 356622 507582 156057 242328 367412 334721 24663 149127 117305 36116 31822 1277574 1392583 80393 1035433 2478714 3007970 23167 30217 58946 1023264 82113 1053481 X 2065594 1637354 331007 317135 2396601 1954489 2478714 3007970 -486441 44329 0 X 0 1 X 1 0 X 2097031 2228215 2189415 3048770 1948112 11511543 2097031 2228215 2189415 3048770 1948112 11511543 582859 10928684 49781 50264 19261 36310 55551 211167 5432 32205 887 38524 11761234 38742 0.92920 0.91960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 139127 117305 21822 10000 10000 31822 SECURITY DEPOSIT 21447 OPERATING LEASE RIGHT-OF-USE ASSET 1013986 1035433 LEASE LIABILITY 1023264 1023264 2176365 44329 107320 151649 2024716 271 271 2024987 2618477 107320 107320 2511157 271 271 2511428 X X X 0 0 0 0 0 0 0 0 0 LIZBETH HOPFAN EXECUTIVE DIRECTOR 193795 0 0 0 0 0 0 0 20043 0 213838 0 0 0 X VENUE RENTAL 1 40000 FMV X ART SUPPLIES 4 31697 FMV X TECHNOLOGY 10 10000 FMV X OTHER 4 538 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS RICHARD SCHAPS AND LINDA SCHAPS ARE RELATED BY MARRIAGE. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE FORM 990 BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C FREE ARTS NYC IS A NONPROFIT, TAX-EXEMPT ORGANIZATION WHICH DEPENDS ON CHARITABLE CONTRIBUTIONS FROM THE PUBLIC. MAINTENANCE OF ITS TAX-EXEMPT STATUS IS IMPORTANT BOTH FOR ITS CONTINUED FINANCIAL STABILITY AND FOR THE RECEIPT OF CONTRIBUTIONS AND PUBLIC SUPPORT. THEREFORE, THE IRS AS WELL AS STATE CORPORATE AND TAX OFFICIALS, VIEW THE OPERATIONS OF FREE ARTS NYC AS A PUBLIC TRUST WHICH IS SUBJECT TO SCRUTINY BY AND ACCOUNTABILITY TO SUCH GOVERNMENTAL AUTHORITIES AS WELL AS TO MEMBERS OF THE PUBLIC. CONSEQUENTLY, THERE EXISTS BETWEEN FREE ARTS NYC AND ITS BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES A FIDUCIARY DUTY WHICH CARRIES WITH IT A BROAD AND UNBENDING DUTY OF LOYALTY AND FIDELITY. THE BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES HAVE THE RESPONSIBILITY OF ADMINISTERING THE AFFAIRS OF FREE ARTS NYC HONESTLY AND PRUDENTLY, AND OF EXERCISING THEIR BEST CARE, SKILL, AND JUDGMENT FOR THE SOLE BENEFIT OF FREE ARTS NYC. THOSE PERSONS SHALL EXERCISE THE UTMOST GOOD FAITH IN ALL TRANSACTIONS INVOLVED IN THEIR DUTIES, AND THEY SHALL NOT USE THEIR POSITIONS WITH FREE ARTS NYC OR KNOWLEDGE GAINED THERE FROM FOR THEIR PERSONAL BENEFIT. THE INTERESTS OF THE ORGANIZATION MUST HAVE THE FIRST PRIORITY IN ALL DECISIONS AND ACTIONS. PERSONS CONCERNED: THIS STATEMENT IS DIRECTED NOT ONLY TO DIRECTORS AND OFFICERS, BUT TO ALL EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF FREE ARTS NYC. FOR EXAMPLE, THIS WOULD INCLUDE ALL WHO MAKE PURCHASING DECISIONS, ALL OTHER PERSONS WHO MIGHT BE DESCRIBED AS "MANAGEMENT PERSONNEL, AND ALL WHO HAVE PROPRIETARY INFORMATION CONCERNING FREE ARTS NYC. AREAS IN WHICH CONFLICT MAY ARISE: CONFLICTS OF INTEREST MAY ARISE IN THE RELATIONS OF DIRECTORS, OFFICERS, AND MANAGEMENT EMPLOYEES WITH ANY OF THE FOLLOWING THIRD PARTIES: PERSONS AND FIRMS SUPPLYING GOODS AND SERVICES TO FREE ARTS NYC; PERSONS AND FIRMS FROM WHOM FREE ARTS NYC LEASES PROPERTY AND EQUIPMENT; PERSONS AND FIRMS WITH WHOM FREE ARTS NYC IS DEALING OR PLANNING TO DEAL IN CONNECTION WITH THE GIFT, PURCHASE OR SALE OF REAL ESTATE, SECURITIES, OR OTHER PROPERTY; COMPETING OR AFFINITY ORGANIZATIONS; DONORS AND OTHERS SUPPORTING FREE ARTS NYC; AGENCIES, ORGANIZATIONS, AND ASSOCIATIONS WHICH AFFECT THE OPERATIONS OF FREE ARTS NYC; FAMILY MEMBERS, FRIENDS, AND OTHER EMPLOYEES. NATURE OF CONFLICTING INTEREST: A MATERIAL CONFLICTING INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT, WITH ANY PERSONS AND FIRMS MENTIONED IN SECTION 3. SUCH AN INTEREST MIGHT ARISE THROUGH: OWNING STOCK OR HOLDING DEBT OR OTHER PROPRIETARY INTERESTS IN ANY THIRD PARTY DEALING WITH FREE ARTS NYC; HOLDING OFFICE, SERVING ON THE BOARD, PARTICIPATING IN MANAGEMENT, OR BEING OTHERWISE EMPLOYED (OR FORMERLY EMPLOYED) IN ANY THIRD PARTY DEALING WITH FREE ARTS NYC; RECEIVING REMUNERATION FOR SERVICES WITH RESPECT TO INDIVIDUAL TRANSACTIONS INVOLVING FREE ARTS NYC; USING FREE ARTS NYC'S TIME, PERSONNEL, EQUIPMENT, SUPPLIES, OR GOOD WILL FOR OTHER THAN FREE ARTS NYC APPROVED ACTIVITIES, PROGRAMS, AND PURPOSES; RECEIVING PERSONAL GIFTS OR LOANS FROM THIRD PARTIES DEALING WITH FREE ARTS NYC. RECEIPT OF ANY GIFT IS DISAPPROVED EXCEPT GIFTS OF NOMINAL VALUE WHICH COULD NOT BE REFUSED WITHOUT DISCOURTESY. NO PERSONAL GIFT OF MONEY SHOULD EVER BE ACCEPTED. INTERPRETATION OF THIS STATEMENT OF POLICY: THE AREAS OF CONFLICTING INTEREST LISTED IN SECTION 3, AND THE RELATIONS IN THOSE AREAS WHICH MAY GIVE RISE TO CONFLICT, AS LISTED IN SECTION 4, ARE NOT EXHAUSTIVE. CONCEIVABLY, CONFLICTS MIGHT ARISE IN OTHER AREAS OR THROUGH OTHER RELATIONS. IT IS ASSUMED THAT THE TRUSTEES, OFFICERS, AND MANAGEMENT EMPLOYEES WILL RECOGNIZE SUCH AREAS AND RELATION BY ANALOGY. THE FACT THAT ONE OF THE INTERESTS DESCRIBED IN SECTION 4 EXISTS DOES NOT MEAN NECESSARILY THAT A CONFLICT EXISTS, OR THAT THE CONFLICT, IF IT EXISTS, IS MATERIAL ENOUGH TO BE OF PRACTICAL IMPORTANCE, OR IF MATERIAL THAT UPON FULL DISCLOSURE OF ALL RELEVANT FACTS AND CIRCUMSTANCES THAT IT IS NECESSARILY ADVERSE TO THE INTERESTS OF FREE ARTS NYC. HOWEVER, IT IS THE POLICY OF THE BOARD THAT THE EXISTENCE OF ANY OF THE INTERESTS DESCRIBED IN SECTION 4 SHALL BE DISCLOSED BEFORE ANY TRANSACTION IS CONSUMMATED. IT SHALL BE THE CONTINUING RESPONSIBILITY OF BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES. DISCLOSURE POLICY AND PROCEDURE: DISCLOSURE SHOULD BE MADE ACCORDING TO THE FREE ARTS NYC STANDARDS. TRANSACTIONS WITH RELATED PARTIES MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED: A MATERIAL TRANSACTION IS FULLY DISCLOSED IN THE AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION; THE RELATED PARTY IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND THE ORGANIZATION'S BOARD HAS ACTED UPON AND DEMONSTRATED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. DISCLOSURE IN THE ORGANIZATION SHOULD BE MADE TO THE EXECUTIVE DIRECTOR (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD CHAIR), WHO SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IS MATERIAL, AND IF THE MATTERS ARE MATERIAL, BRING THEM TO THE ATTENTION OF THE BOARD CHAIR. DISCLOSURE INVOLVING DIRECTORS SHOULD BE MADE TO THE BOARD CHAIR, WHO SHALL BRING THESE MATTERS, IF MATERIAL TO THE BOARD. THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND IS MATERIAL, AND IN THE PRESENCE OF AN EXISTING MATERIAL CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO FREE ARTS NYC. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF FREE ARTS NYC AND THE ADVANCEMENT OF ITS PURPOSE. FORM 990, PART VI, SECTION B, LINE 15 IN FORMATION OF ANNUAL BUDGETS, THE EXECUTIVE COMMITTEE, WITHOUT THE PRESENCE OF THE EXECUTIVE DIRECTOR, DETERMINES THE COMPENSATION AND ANY INCREASES BASED ON PRIOR YEAR PERFORMANCE, UPCOMING PROJECTS/REQUIREMENTS, AND AVAILABLE FUNDS. THE LEVEL OF COMPENSATION IS REVIEWED AGAINST COMPARABLE DATA IN OTHER SIMILAR NON-PROFIT ORGANIZATIONS FOR REASONABLENESS. FORM 990, PART VI, SECTION C, LINE 19 FREE ARTS NYC MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE ONLINE AT ITS WEBSITE AND ON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FACILITATORS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,442. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,442. CONSULTANTS: PROGRAM SERVICE EXPENSES 149,498. MANAGEMENT AND GENERAL EXPENSES 124,469. FUNDRAISING EXPENSES 52,804. TOTAL EXPENSES 326,771. VOLUNTEER, TRAINING AND SCREENING: PROGRAM SERVICE EXPENSES 6,986. MANAGEMENT AND GENERAL EXPENSES 1,135. FUNDRAISING EXPENSES 205. TOTAL EXPENSES 8,326.