<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2023v5.0" xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-08T14:27:24-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>822805677</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ART GUILD OF THE DELTA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ARTG</BusinessNameControlTxt>
      <PhoneNum>6505765608</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3130 Balfour Road Suite D Box 221</AddressLine1Txt>
        <CityNm>Brentwood</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>94513</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Mary Lamb</PersonNm>
      <PersonTitleTxt>Financial Officer</PersonTitleTxt>
      <PhoneNum>6505765608</PhoneNum>
      <SignatureDt>2024-05-07</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Mary</PersonFirstNm>
        <PersonLastNm>Lamb</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>1</TrustedCustomerCd>
        <OOBSecurityVerificationCd>11</OOBSecurityVerificationCd>
        <LastSubmissionRqrOOBCd>1</LastSubmissionRqrOOBCd>
        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <ProfilePasswordChangeInd>X</ProfilePasswordChangeInd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="R000001" referenceDocumentId="R000004" softwareId="23018249" softwareVersionNum="v1.00">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>www.artguildofthedelta.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="R000002">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>60730</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>23314</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>12234</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>2215</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">500</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>500</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>22467</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>22467</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueAmt>60730</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>5157</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>16960</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>0</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>0</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>18126</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>250</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>19982</OtherExpensesTotalAmt>
      <TotalExpensesAmt>60475</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>255</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>21618</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>21873</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>25016</BOYAmt>
        <EOYAmt>22204</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1000</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>26016</BOYAmt>
        <EOYAmt>22204</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>4398</BOYAmt>
        <EOYAmt>331</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>21618</BOYAmt>
        <EOYAmt>21873</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Art Guild of the Delta (AGD) brings together people with a mutual interest in the fine arts and promotes creativity among artists. AGD is of service to the community by providing art instruction and support to local organizations via volunteer time, and donated supplies. AGD provides scholarship awards to high school and local college students to help them pursue their art education.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Operated Delta Gallery Community Art Center until its lease was lost in July 2023. The Gallery provided space for the public to view and purchase artwork from local artists. The Guild maintained a classroom and provided art instruction to members and the local community. 30 artists were regular showing members and the Guild had 8-10 instructors that provided classes. Expenses: payment to artists/instructors and gallery occupancy.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>25360</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Banner Up! Program is an annual program that provides 70 local artists an opportunity to paint a banner that will be displayed publicly and then auctioned off. Proceeds from the sales benefit the artist and a local charity, Brentwood Veterans Memorial Building, Inc.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>8055</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>11882</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Scholarships for 3 local high school students and 6 students attending Los Medanos College.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>3000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>40242</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Rosalinda Grejsen</PersonNm>
        <TitleTxt>President, Board of Directors</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mary Lamb</PersonNm>
        <TitleTxt>Treasurer, Board of Directors</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Sherry Cummings</PersonNm>
        <TitleTxt>Secretary, Board of Directors</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tom State</PersonNm>
        <TitleTxt>President, Art Guild of the Delta, 2023</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Andrea Schwartz</PersonNm>
        <TitleTxt>Vice President, Art Guild of the Delta, 2023</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Mary Lamb</PersonNm>
        <USAddress>
          <AddressLine1Txt>3130 Balfour Road Suite D Box 221</AddressLine1Txt>
          <CityNm>Brentwood</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>94513</ZIPCd>
        </USAddress>
        <PhoneNum>6505765608</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="R000002" softwareId="23018249" softwareVersionNum="v1.00">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>36223</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21260</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32831</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15556</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25529</CurrentTaxYearAmt>
        <TotalAmt>131399</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>44162</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>14094</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>43335</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>38443</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22967</CurrentTaxYearAmt>
        <TotalAmt>163001</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>80385</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35354</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>76166</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>53999</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48496</CurrentTaxYearAmt>
        <TotalAmt>294400</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>294400</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>80385</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35354</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>76166</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>53999</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>48496</CurrentTaxYearAmt>
        <TotalAmt>294400</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsPY509Ind>X</ThirtyThrPctSuprtTestsPY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="R000003" softwareId="23018249" softwareVersionNum="v1.00">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="R000004" softwareId="23018249" softwareVersionNum="v1.00">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Scholarship awards to local high school seniors and college students, cash award to Banner Up! partner organization</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank fees, Square usage fees, financial services fees, website maintenance, Banner Up! program expenses, publicity, general office supplies, community outreach</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Return of deposit for licensing agreement with Streets of Brentwood management, 2485 Sand Creek Road, Brentwood, CA. 94513 ($1000)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CA State sales tax due for 4Q23</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
