2024-11-06T16:51:27-06:00 2023-12-31 910189318 MOSS ADAMS LLP 101 SECOND STREET SUITE 900 SAN FRANCISCO CA 94105 990 2023-01-01 873805682 LIFE ON ART LIFE 7077805440 PO BOX 691 PETALUMA CA 949530691 MARK FERRON TREASURER / CFO 7077805440 2024-10-22 1 1 MICHAEL LUMSDEN P01262236 4159561500 2024-10-22 2023 2024-10-15 13:58:12Z X KRISTIN NELSON PO BOX 691 PETALUMA CA 949530691 2135319 0 X WWW.LIFEONART.ORG X 2021 CA LIFE ON ART UNITES PEOPLE FROM DIVERSE COMMUNITIES TO CO-CREATE HANDMADE LARGE SCALE INTERACTIVE ART AS A PLATFORM FOR SOCIAL ACTION AND HEALING. 6 6 10 35 0 0 59307 2050600 3426 44084 0 40635 0 0 62733 2135319 0 0 0 0 280821 426235 4000 0 27413 586372 749334 871193 1175569 -808460 959750 874188 2240775 182563 585020 691625 1655755 X LIFE ON ART UNITES PEOPLE FROM DIVERSE COMMUNITIES TO CO-CREATE HANDMADE LARGE SCALE INTERACTIVE ART AS A PLATFORM FOR SOCIAL ACTION AND HEALING. 0 0 936497 0 44084 LIFE ON ART UNITES PEOPLE FROM DIVERSE COMMUNITIES TO CO-CREATE HANDMADE, LARGE-SCALE INTERACTIVE ART AS A PLATFORM FOR SOCIAL ACTION AND HEALING.LOA'S 2023 ACCOMPLISHMENTS INCLUDE: (I) THE LAUNCHING OF ONGOING ART WORKSHOPS WITH SEVERAL VETERAN ORGANIZATIONS; (II) LOA OFFERED ITS FIRST FEATHER JOURNEY EVENT FOR WOMEN VETERANS IN HONOR OF WOMEN'S VETERAN DAY; (III) LOA PRODUCED AND FACILITATED SONOMA COUNTY'S FIRST ANNUAL VETERANS ART DAY BENEFITING OVER 350 LOCAL VETERANS; (IV) LOA WAS FEATURED IN A DIA DE LOS MUERTOS EXHIBITION AT THE MUSEUM OF SONOMA COUNTY, WHICH INCLUDED COMMUNITY ARTWORK HONORING LOST LOVED ONES WHO HAD SERVED IN THE MILITARY; (V) CODAWORX NAMED LOA'S "UNBOUND" ONE OF THE TOP 100 GLOBAL PUBLIC ART PROJECTS FOR 2023; AND (VI) LOA'S HEART SPACE WORKSHOPS PROGRAM SERVED OVER 175 STUDENTS EXPERIENCING EMOTIONAL AND ACADEMIC CHALLENGES AT SIX SONOMA COUNTY ALTERNATIVE MIDDLE AND HIGH SCHOOLS. 936497 1 1 0 0 0 0 0 1 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 31 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 1 1 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 CA X MARK FERRON 4157557034 133 COPELAND STREET SUITE C1A PETALUMA CA 94952 X TRACY FERRON BOARD CHAIR / EXEC DIR (THRU 5/2023) 40.00 X X 0 0 0 MARK FERRON TREASURER / CFO 30.00 X X 0 0 0 CARROLL YANDELL SECRETARY 1.00 X X 0 0 0 CATHERINE AINSWORTH BOARD MEMBER 1.00 X 0 0 0 GLENDA CORNING BOARD MEMBER (AS OF 5/2023) 1.00 X 0 0 0 EMILY SCOTT BOARD MEMBER 1.00 X 0 0 0 KATRINA STEFFEK INT EXEC DIRECTOR (AS OF 5/2023) 40.00 X 0 0 0 0 0 0 0 0 0 0 MALEY PRODUCTION SERVICE LLC 911 LAKEVILLE STREET PETALUMA CA 94952 PRODUCTION SERVICES 106644 1 2000 2048600 2050600 PROGRAM SERVICE FEES 541900 42941 42941 PRODUCT SALES 711300 1143 1143 44084 40635 40635 2135319 44084 0 40635 X 372165 324918 38287 8960 22889 19983 2355 551 31181 27223 3207 751 98950 66768 28485 3697 5599 5599 52859 52859 171810 162194 8511 1105 74611 47615 24309 2687 10582 6633 3736 213 14904 9342 5263 299 249998 227498 15000 7500 6984 6887 64 33 33033 26257 5911 865 8053 8053 OTHER PRODUCTION EXPENS 13273 5739 6956 578 DUES & SUBSCRIPTIONS 4602 2885 1625 92 MEALS AND ENTERTAINMENT 4076 2555 1439 82 1175569 936497 211659 27413 638084 200858 0 1290636 10000 200 59084 29253 138441 20583 0 117858 0 12450 167020 589520 874188 2240775 37506 63970 145057 521050 182563 585020 X 691625 1655755 691625 1655755 874188 2240775 959750 4380 0 X 0 1 X 1 0 X 1500103 59307 2050600 3610010 1500103 59307 2050600 3610010 1427090 2182920 40635 40635 3650645 47510 X SCHEDULE A, PART II: THE ORGANIZATION'S 2021 TAX YEAR WAS A SHORT TAX YEAR, AS IT WAS THE INITIAL YEAR OF INCORPORATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X IGNITE SOCIETAL HEALING/CHANGE 0 123961 19331 104630 14480 1252 13228 117858 DEPOSITS 14584 OPERATING LEASE RIGHT-OF-USE ASSET 574936 589520 OPERATING LEASE LIABILITY 521050 521050 X 2139699 4380 4380 2135319 0 2135319 1175569 0 1175569 0 1175569 PART III, LINE 1A: THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS DOES NOT CONTAIN A FOOTNOTE ADDRESSING A DESCRIPTION OF COLLECTION ITEMS. PART III, LINE 4: LIFE ON ART BRINGS TOGETHER MULTI-MEDIA ARTISTS, SOCIAL ACTIVISTS, COMMUNITY GROUPS, AND ART THERAPISTS TO CO-CREATE ART FOR LARGE-SCALE INSTALLATIONS TO IGNITE SOCIETAL HEALING AND CHANGE. PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AS A PUBLIC CHARITY. THE ORGANIZATION IS ALSO EXEMPT FROM CALIFORNIA FRANCHISE TAXES UNDER SECTION 23701(D) OF THE REVENUE AND TAXATION CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL OR CALIFORNIA INCOME TAXES. NO INCOME TAX PROVISION HAS BEEN RECORDED FOR THE YEAR ENDED DECEMBER 31, 2023, BECAUSE MANAGEMENT DETERMINED THAT THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. THE ORGANIZATION'S FEDERAL RETURNS COULD BE SUBJECT TO EXAMINATION BY FEDERAL TAXING AUTHORITIES GENERALLY FOR 3 YEARS AFTER THEY ARE FILED. THE ORGANIZATION'S STATE RETURNS COULD BE SUBJECT TO EXAMINATION BY STATE TAXING AUTHORITIES GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. THE ORGANIZATION IS CURRENTLY SUBJECT TO TAX EXAMINATIONS BY TAX AUTHORITIES FOR ALL YEARS OF OPERATIONS. FORM 990, PART VI, SECTION A, LINE 2 TRACY FERRON AND MARK FERRON HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 BEGINNING IN MAY 2023, THE ORGANIZATION CONTRACTED WITH KATRINA STEFFEK, A CONSULTANT WITH VENTURE LEADERSHIP COLLECTIVE, TO FULFILL THE ROLE OF INTERIM EXECUTIVE DIRECTOR. TOTAL PAYMENTS TO VENTURE LEADERSHIP COLLECTIVE IN EXCHANGE FOR THESE SERVICES TOTALED $98,950 DURING THE 2023 CALENDAR YEAR. FORM 990, PART VI, SECTION A, LINE 4 ON AUGUST 6, 2024, THE ORGANIZATION AMENDED ITS BYLAWS AS WELL AS ITS ARTICLES OF INCORPORATION WITH THE STATE OF CALIFORNIA TO CHANGE ITS NAME FROM "LIFE ON EARTH ART" TO "LIFE ON ART". PLEASE SEE ATTACHED THE AMENDED ARTICLES OF INCORPORATION. ADDITIONALLY, THE ORGANIZATION AMENDED ITS BYLAWS ON MAY 30, 2023 TO REMOVE TRACY FERRON AS A "DESIGNATOR" FOR THE ORGANIZATION WITH THE POWER TO APPOINT A MAJORITY OF THE BOARD OF DIRECTORS. EFFECTIVE MAY 30, 2023, ALL MEMBERS OF THE BOARD OF DIRECTORS ARE TO BE ELECTED BY THE DIRECTORS THEN IN OFFICE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION DOES NOT HAVE "MEMBERS" BY DEFINITION OF THE BYLAWS, HOWEVER, THE FORM 990 INSTRUCTIONS FURTHER DEFINES A "MEMBER" AS ANY PERSON WITH THE POWER TO APPOINT MEMBERS OF THE GOVERNING BODY. ACCORDINGLY, THE ORGANIZATION HAD ONE "MEMBER" (UNTIL MAY 30, 2023, WHEN THE BYLAWS WERE AMENDED): TRACY FERRON. FORM 990, PART VI, SECTION A, LINE 7A UNTIL MAY 30, 2023, THE ORGANIZATION HAD TWO CLASSES OF DIRECTORS: DESIGNATED DIRECTORS AND ELECTED DIRECTORS. WHILE ELECTED DIRECTORS WERE ELECTED BY THE BOARD, DESIGNATED DIRECTORS WERE DESIGNATED BY TRACY FERRON. OF THE AUTHORIZED NUMBER OF DIRECTOR POSITIONS, THE NUMBER OF DESIGNATED DIRECTOR POSITIONS WERE TO ALWAYS EXCEED THE NUMBER OF ELECTED DIRECTOR POSITIONS BY ONE. EFFECTIVE MAY 30, 2023, THE ORGANIZATION REMOVED DESIGNATED DIRECTORS AS A CLASS OF DIRECTORS; THEREAFTER, ALL MEMBERS OF THE BOARD OF DIRECTORS ARE TO BE ELECTED BY DIRECTORS THEN IN OFFICE. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT, WHICH IS THEN REVIEWED BY THE TREASURER AND CHAIR; ADJUSTMENTS ARE MADE, AS NECESSARY. A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, OR PERSONS WHO MIGHT HAVE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION (INCLUDING KEY EMPLOYEES). UNDER THE CONFLICT OF INTEREST POLICY, EACH INTERESTED PERSON ANNUALLY FURNISHES A STATEMENT WHICH AFFIRMS THE PERSON HAS: (I) RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY; AND (II) DISCLOSES THE PERSON'S FINANCIAL INTERESTS AND FAMILY RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. ADDITIONALLY, EACH INTERESTED PERSON(S) HAS AN ONGOING DUTY TO DISCLOSE TO THE BOARD TRANSACTIONS WHICH COULD GIVE RISE TO CONFLICTS OF INTEREST. DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS DETERMINE IF A CONFLICT OF INTEREST EXISTS; THE INSIDER(S) AND ANY OTHER INTERESTED PERSON(S) INVOLVED IN THE TRANSACTION ARE NOT PRESENT DURING THE BOARD'S DISCUSSION OR DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS. ONCE A CONFLICT OF INTEREST HAS BEEN FOUND, THE BOARD MAY ASK QUESTIONS OF AND RECEIVE PRESENTATIONS FROM INSIDER(S) AND OTHER INTERESTED PERSON(S), BUT SHALL DELIBERATE AND VOTE ON THE TRANSACTION IN THEIR ABSENCE. THE DELIBERATION AND VOTE IN REGARDS TO THE TRANSACTION ARE RECORDED IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PRODUCTION CONTRACTORS: PROGRAM SERVICE EXPENSES 126,950. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 126,950. ARTISTIC CONTRACTORS: PROGRAM SERVICE EXPENSES 9,210. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,210. MEDIA PRODUCTION: PROGRAM SERVICE EXPENSES 6,082. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,082. BUSINESS CONSULTANT: PROGRAM SERVICE EXPENSES 19,490. MANAGEMENT AND GENERAL EXPENSES 8,314. FUNDRAISING EXPENSES 1,079. TOTAL EXPENSES 28,883. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 462. MANAGEMENT AND GENERAL EXPENSES 197. FUNDRAISING EXPENSES 26. TOTAL EXPENSES 685.