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        <Desc>SEEDS OF THE LEAGUE PROGRAM. THROUGH SEEDS OF THE LEAGUE AND OUR UNIQUE RELATIONSHIP WITH THE NEW YORK CITY DEPARTMENT OF PARKS AND RECREATION, WE ARE REACHING OUT BEYOND OUR WALLS INTO THE BROADER COMMUNITY. TEACHING ARTISTS ARE PLACED IN PARKS &amp; RECREATION CENTERS AROUND THE CITY TO OFFER STRUCTURED AFTER-SCHOOL ARTS PROGRAMMING WHERE LITTLE OR NO ART INSTRUCTION WAS PREVIOUSLY AVAILABLE. THE OBJECTIVES ARE TO GIVE THE CHILDREN A SENSE OF TEAMWORK AND CREATIVITY, TWO ASPECTS WHICH WILL REMAIN IMPORTANT TO THEM FOR THE REST OF THEIR LIVES. FOR EXAMPLE, THIS WAS ILLUSTRATED BY EXPLAINING AND SHOWING PICTURES OF LASCAUX ABORIGINAL CAVES AND THE COLLABORATIVE EFFORTS USED IN CREATING THEM AND HOW YOUNG TEENS WERE THE FIRST TO DISCOVER THE CAVES. THE NEXT STEP WAS TO ASK STUDENTS WHAT THEY WOULD DRAW ON CAVES TO BE FOUND FOR FUTURE GENERATIONS. USING KRAFT PAPER, PASTELS AND OTHER MATERIALS THEY CREATED THEIR OWN IMAGERY. THE TEACHING ARTIST CREATED MANY STENCILS OUT OF MYLAR, WHICH THE CHILDREN HELPED SPRAY ONTO THE PAPER FURTHER ENHANCING THE LOOK OF A CAVE. THIS IS JUST ONE OF MANY PROJECTS USED TO INSPIRE CREATIVITY, TEAMWORK, AND SELF CONFIDENCE. THEY CAN'T DO IT INCORRECTLY - IT'S ART.</Desc>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Harriet Lester</PersonNm>
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        <PersonNm>Robin Letcher Frank</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Jack Gordon</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Jack Howard-Potter</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Alan Katz</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Stephen Rosenthal</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Jacquetta Szathmari</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Charles van Horne</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Jonathan Spies</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Dana Sachs</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Patricia Van Ardoy</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>32558</TotalOtherCompensationAmt>
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      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>METROPOLITAN ELEVATOR SERVICE CORP</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>330 W 38TH STREET</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10018</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>capital improvements</ServicesDesc>
        <CompensationAmt>536084</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>AFGO MECHANICAL SERVICES INC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>36-14 32nd St</AddressLine1Txt>
            <CityNm>QUEENS</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11106</ZIPCd>
          </USAddress>
        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>SENSE LIGHTING DESIGN LLC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>311 E 3RD ST 24</AddressLine1Txt>
            <CityNm>NEW YORK</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>10009</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>capital improvements</ServicesDesc>
        <CompensationAmt>198120</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>BEAR CONSTRUCTION REPAIRS CORP</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>2300 OCEAN AVE</AddressLine1Txt>
            <CityNm>BROOKLYN</CityNm>
            <StateAbbreviationCd>NY</StateAbbreviationCd>
            <ZIPCd>11229</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>capital improvements</ServicesDesc>
        <CompensationAmt>121621</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>HAHN BROS FIREPROOF WAREHOUSES IN</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>622 COMMUNIPAW AVE</AddressLine1Txt>
            <CityNm>JERSEY CITY</CityNm>
            <StateAbbreviationCd>NJ</StateAbbreviationCd>
            <ZIPCd>07304</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>STORAGE - COLLECTION</ServicesDesc>
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      <CntrctRcvdGreaterThan100KCnt>7</CntrctRcvdGreaterThan100KCnt>
      <FundraisingAmt>100078</FundraisingAmt>
      <GovernmentGrantsAmt>119090</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>3282440</AllOtherContributionsAmt>
      <TotalContributionsAmt>3501608</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION INCOME</Desc>
        <BusinessCd>611610</BusinessCd>
        <TotalRevenueColumnAmt>4241145</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4241145</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>DUES AND FEES</Desc>
        <BusinessCd>611610</BusinessCd>
        <TotalRevenueColumnAmt>639405</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>639405</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>STORE &amp; CAFETERIA SALES, NET OF COST OF GOODS SOLD</Desc>
        <BusinessCd>611610</BusinessCd>
        <TotalRevenueColumnAmt>459341</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>459341</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>OTHER INCOME</Desc>
        <BusinessCd>611610</BusinessCd>
        <TotalRevenueColumnAmt>258685</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>258685</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>FACILITY RENTAL INCOME</Desc>
        <BusinessCd>611610</BusinessCd>
        <TotalRevenueColumnAmt>234264</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>234264</RelatedOrExemptFuncIncomeAmt>
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      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>2005216</TotalRevenueColumnAmt>
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        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
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      <RentalIncomeOrLossGrp>
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        <PersonalAmt>0</PersonalAmt>
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        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
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      <GainOrLossGrp>
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      <NetGainOrLossInvestmentsGrp>
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      <GamingDirectExpensesAmt>0</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
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      <GrantsToDomesticOrgsGrp>
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      <BenefitsToMembersGrp>
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        <ProgramServicesAmt>106736</ProgramServicesAmt>
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        <ProgramServicesAmt>6391807</ProgramServicesAmt>
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        <ProgramServicesAmt>379606</ProgramServicesAmt>
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        <FundraisingAmt>30419</FundraisingAmt>
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      <FeesForServicesManagementGrp>
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      <FeesForServicesLegalGrp>
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        <ManagementAndGeneralAmt>26626</ManagementAndGeneralAmt>
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      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>55192</ManagementAndGeneralAmt>
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      <FeesForServicesLobbyingGrp>
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        <ProgramServicesAmt>113767</ProgramServicesAmt>
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        <FundraisingAmt>11474</FundraisingAmt>
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      <ConferencesMeetingsGrp>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>793288</ProgramServicesAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>217918</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3115</ManagementAndGeneralAmt>
        <FundraisingAmt>12446</FundraisingAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>62017</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1702</ManagementAndGeneralAmt>
        <FundraisingAmt>22165</FundraisingAmt>
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      <AllOtherExpensesGrp>
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        <ProgramServicesAmt>422087</ProgramServicesAmt>
        <ManagementAndGeneralAmt>82558</ManagementAndGeneralAmt>
        <FundraisingAmt>132524</FundraisingAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>11740442</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1681011</ManagementAndGeneralAmt>
        <FundraisingAmt>644841</FundraisingAmt>
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        <EOYAmt>34086</EOYAmt>
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        <EOYAmt>1740854</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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      <AccountsReceivableGrp>
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        <EOYAmt>48286</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>150142</EOYAmt>
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        <EOYAmt>58008</EOYAmt>
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        <EOYAmt>6628866</EOYAmt>
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      <CollectionUsedPreservationInd>X</CollectionUsedPreservationInd>
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        <Desc>LOCKER DEPOSITS</Desc>
        <Amt>52528</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>TUITION CREDITS</Desc>
        <Amt>172669</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>225197</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>7655995</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>-3939806</NetUnrealizedGainsInvstAmt>
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      <RevenueSubtotalAmt>11595801</RevenueSubtotalAmt>
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      <RevenueNotReportedFinclStmtAmt>552655</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>12148456</TotalRevenuePerForm990Amt>
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      <OtherExpensesIncludedAmt>1000</OtherExpensesIncludedAmt>
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      <ExpensesSubtotalAmt>13513639</ExpensesSubtotalAmt>
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      <ExpensesNotRptFinclStmtAmt>552655</ExpensesNotRptFinclStmtAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>ELIMINATE FINANCIAL STATEMENT CONSOLIDATION OF AMERICAN FINE ARTS SOCIETY EXPENSES OF $1,000 (EIN 13-6000080) FORM 990-EZ FILED SEPARATELY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 1A:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LEAGUE MAINTAINS A PERMANENT COLLECTION OF PAINTINGS, DRAWINGS AND SCULPTURES OF THE LEAGUE'S PAST AND CURRENT INSTRUCTORS AND STUDENTS, AND OTHER ARTISTS, WHICH ARE HELD FOR PUBLIC EXHIBITIONS AND PRESERVED BY THE LEAGUE FOR THIS PURPOSE. THE ORGANIZATION ELECTED THAT THE PERMANENT COLLECTION IS NOT CAPITALIZED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE LEAGUE'S PERMANENT COLLECTION OF ALMOST 2,000 WORKS MAKES IT UNIQUE AMONG ART SCHOOLS. ACQUIRING AND RESERVING STUDENT WORK AS A "RECORD OF WHAT HAS BEEN ACCOMPLISHED" WAS A GOAL PROUDLY SET IN THE LEAGUE'S EARLIEST YEARS AND MAINTAINED TO THE PRESENT DAY IN THE ANNUAL PURCHASES FROM THE "RED DOT" EXHIBITION. THE COLLECTION ALSO INCLUDES IMPORTANT WORKS BY SIGNIFICANT INSTRUCTORS AND FORMER STUDENTS THAT HAVE BEEN DONATED OVER THE YEARS BY COLLECTORS, FAMILY MEMBERS, AND THE ARTISTS THEMSELVES. SUCH WORKS, WHICH TELL THE SCHOOL'S STORY REFLECTING A TRADITION OF EXCELLENCE AND RESPECT FOR DIVERSITY, ARE SHOWN IN LEAGUE EXHIBITS, LOANED TO MUSEUMS, AND HAVE BEEN INCLUDED IN A NUMBER OF TOURING EXHIBITIONS. THEY ARE ALSO AVAILABLE FOR SCHOLARLY RESEARCH ON AN APPOINTMENT BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PERMANENT ENDOWMENT CONSISTS OF APPROXIMATELY 40 INDIVIDUAL FUNDS ESTABLISHED FOR FACILITY SUPPORT, SCHOLARSHIPS, AND GENERAL SUPPORT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
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      <PlcyPblczdViaBroadcastMediaInd>true</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>true</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>true</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, SCHEDULE E, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>NONDISCRIMINATORY POLICY IS AVAILABLE ON THE ORGANIZATION'S WEBSITE AND ALSO PUBLISHED IN ANNUAL CATALOG.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, SCHEDULE E, LINE 6A:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ART STUDENTS LEAGUE RECEIVES FUNDING FOR PROGRAMS FROM THE NEW YORK CITY DEPARTMENT OF CULTURAL AFFAIRS, SOME STUDENTS USE ASSISTANCE FROM THE U.S. DEPARTMENT OF VETERANS AFFAIRS TO PAY FOR CLASSES. IN THE FISCAL YEAR 2023, THE ORGANIZATION ALSO RECEIVED ASSISTANCE FROM THE NEW YORK STATE COUNCIL ON THE ARTS.</ExplanationTxt>
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        <Event1Nm>GALA</Event1Nm>
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        <CharitableContriEvent1Amt>100078</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>203345</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>102783</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>100562</FoodAndBeverageEvent1Amt>
        <OtherEventsTotalCnt>0</OtherEventsTotalCnt>
        <GrossReceiptsTotalAmt>303423</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>100078</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>203345</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>102783</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>100562</FoodAndBeverageTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>203345</DirectExpenseSummaryEventsAmt>
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        <NonCashAssistanceAmt>18069</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>ASL TUITION</NonCashAssistanceDesc>
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      <GrantsOtherAsstToIndivInUSGrp>
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        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>ASL TUITION</NonCashAssistanceDesc>
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      <GrantsOtherAsstToIndivInUSGrp>
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        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>PUBLIC ART</NonCashAssistanceDesc>
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        <ValuationMethodUsedDesc>BOOK</ValuationMethodUsedDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE APPLICATIONS FOR GRANTS STATE THE SPECIFIC REQUIREMENTS THAT MUST BE MET FOR EACH. THE SCHOOL'S GENERAL REQUIREMENTS STATE THAT STUDENTS MUST HAVE STUDIED AT THE LEAGUE FOR AT LEAST 16 MONTHS ON A FULL-TIME BASIS (A CLASS THAT MEETS FIVE DAYS A WEEK). SOME DONORS ALSO HAVE SPECIFIC REQUIREMENTS SUCH AS A FEMALE SCULPTOR, OR BY AGE, OR MEDIUM. BEFORE FUNDS ARE DISTRIBUTED, THE SCHOLARSHIP/GRANT COORDINATOR MAKES SURE THAT ALL TIME REQUIREMENTS HAVE BEEN MET. THESE REQUIREMENTS ARE TRACKED BY THE CLASS REGISTRATION SYSTEM. PRIOR TO AWARDING GRANTS, OUTSIDE JUDGES (ART CRITICS, ARTISTS, CURATORS, HISTORIANS) CHOOSE THE BEST ARTWORK WITHIN THE CONTEXT OF THE GRANT, FOR EXAMPLE, AN ART STUDENT WHOSE FOCUS IS PAINTING, OR WHO WORKS IN A NONOBJECTIVE/ABSTRACT STYLE, ETC. IN THE WORKS IN PUBLIC PROGRAM, ACCOMPLISHED LEAGUE STUDENTS FROM ANY DISCIPLINE ARE SELECTED BASED ON A PORTFOLIO AND AN EXTENSIVE PROPOSAL PROCESS THAT INCLUDES PREVIOUS WORK SAMPLES, A PROJECT NARRATIVE FOR A PROPOSED SITE-SPECIFIC SCULPTURE, AND A SCALE MODEL OF THAT SCULPTURE. SELECTIONS ARE MADE BY A JURY THAT INCLUDES CURATORS AND PROFESSIONAL ARTISTS EXPERIENCED IN PUBLIC ART, REPRESENTATIVES FROM THE VENUES, THE PROGRAM MENTOR, AND THE ARTISTIC/EXECUTIVE DIRECTOR. SCHOLARSHIPS TO THE SEEDS OF THE LEAGUE PROGRAM ARE AWARDED THROUGH AN APPLICATION PROCESS. THE APPLICATION IS OPEN TO PUBLIC SCHOOL CHILDREN FROM UNDERSERVED COMMUNITIES. YOUTH ARE NOMINATED BY THEIR PUBLIC SCHOOL TEACHERS AND PARENTS. QUALIFIED STUDENTS HAVE EXPRESSED THE DESIRE FOR FORMAL ART LESSONS. SEEDS ALSO HAS AN EXTERNAL LEARNING AGREEMENT WITH CITY-AS-HIGH-SCHOOL FOR TEENS TO TAKE CLASSES AT THE LEAGUE FOR ART CREDIT. UNDER THIS ARRANGEMENT, ATTENDANCE IS TAKEN AND REPORTED TO CITY-AS-HIGH SCHOOL. THE DIRECTOR OF COMMUNITY PROGRAMS MAKES SURE THAT ALL REQUIREMENTS HAVE BEEN MET BEFORE AWARDING THE SCHOLARSHIP. ALL SCHOLARSHIPS ARE TRACKED BY THE CLASS REGISTRATION SYSTEM.</ExplanationTxt>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
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      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
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      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
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        <PersonNm>Michael Hall</PersonNm>
        <TitleTxt>Artistic / Executive Director</TitleTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD HAS APPROVED THE AUDIT COMMITTEE FOR OVERSIGHT OF THE AUDIT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ART STUDENTS LEAGUE OF NEW YORK IS A MEMBERSHIP ORGANIZATION. STUDENTS GENERALLY BECOME ELIGIBLE FOR MEMBERSHIP AFTER STUDYING FOR THREE MONTHS IN ONE OF THE LEAGUE'S FULL-TIME CLASSES. APPLICANTS FORMALLY APPLY AND CAN THEN BE ELECTED BY A THREE-FOURTHS VOTE AT A BUSINESS MEETING OF LEAGUE MEMBERS. THE LEAGUE ALSO HAS "HONORARY" MEMBERS, WHO MAY NOT HAVE FULFILLED THE CLASS TIME REQUIREMENT, BUT BECOME ELIGIBLE FOR ELECTION BY A FOUR-FIFTHS MEMBERSHIP VOTE AFTER THE UNANIMOUS RECOMMENDATION OF THE BOARD OF CONTROL. MEMBERS WHO REMAIN IN GOOD STANDING BY PAYING THEIR ANNUAL DUES ARE KNOWN AS "CURRENT MEMBERSRETAIN THEIR RIGHTS, INCLUDING VOTING, WITH CERTAIN CONDITIONS, IN THE ANNUAL ELECTION OF SIX BOARD MEMBERS. MEMBERS WHO DO NOT PAY DUES BY SPECIFIED, SUCCESSIVE DEADLINES ARE CONSIDERED "LAPSEDTHEN "DROPPEDRELINQUISH THEIR MEMBERSHIP RIGHTS. DROPPED MEMBERS MAY APPLY FOR REINSTATEMENT. MEMBERS OF GOOD STANDING FOR TEN YEARS AUTOMATICALLY BECOME LIFE MEMBERS, EXEMPT FROM ANNUAL DUES AND WITH THE SAME RIGHTS AND PRIVILEGES AS ACTIVE MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11:</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF FORM 990 IS SENT TO THE FULL BOARD MEMBERS FOR REVIEW AND COMMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REQUESTS ALL BOARD MEMBERS AND KEY EMPLOYEES TO SIGN AN ANNUAL CONFLICT OF INTEREST POLICY CERTIFICATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15:</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION OF ALL KEY EMPLOYEES IS DISCUSSED AND APPROVED BY THE BOARD AND/OR COMMITTEE. COMPENSATION IS GENERALLY BASED ON INDUSTRY STANDARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 4d:</FormAndLineReferenceDesc>
        <ExplanationTxt>EXHIBITION OUTREACH THE EXHIBITION OUTREACH PROGRAM CREATES OPPORTUNITIES FOR OUR STUDENTS AND MEMBERS TO SHOW THEIR WORK IN OFFICE LOBBIES, GOVERNMENT BUILDINGS, LIBRARIES, RESTAURANTS, HEALTH CENTERS AND AT ART FAIRS. THE COMPETITIVE PROGRAM PROVIDES PROFESSIONAL DEVELOPMENT FOR LEAGUE EMERGING ARTISTS WHILE AT THE SAME TIME INCREASING THE GENERAL PUBLIC'S EXPOSURE TO AND APPRECIATION AND DEMAND FOR VISUAL ART. IN THE MOST RECENT YEAR, EXHIBITION OUTREACH EXHIBITED THE WORK OF SEVERAL HUNDRED LEAGUE MEMBERS AND STUDENTS IN 20 SHOWS IN A DOZEN SPACES, WITH ESTIMATED VIEWERSHIP OF 200,000 PEOPLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS AVAILABLE ON THE ORGANIZATION'S OWN WEBSITE, GUIDESTAR.ORG AND THE NEW YORK STATE CHARITIES BUREAU WEBSITE, ALL OTHERS UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AMERICAN FINE ARTS SOCIETY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>215 WEST 57TH STREET</AddressLine1Txt>
          <CityNm>NEW YORK</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>10019</ZIPCd>
        </USAddress>
        <EIN>136000080</EIN>
        <PrimaryActivitiesTxt>SUPPORT ASL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>NY</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>509(A)(3)</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>true</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>true</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
