2025-11-13T10:51:30+00:00 2024-12-31 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2024-01-01 133253359 Eli Siegel-Martha Baird Foundation Inc ELIS 2127774490 141 Greene Street New York NY 10012 Margot Carpenter Executive Director 2122777449 2025-11-13 true Aaron Shapiro P01333816 2128127000 2025-11-17 2024 2025-03-06 01:10:19Z Ernest Defilippis 141 Greene Street New York NY 10012 611078 false X https://aestheticrealism.org/ X 1985 NY TO SUPPORT AESTHETIC REALISM FOUNDATION, INC., AN ORGANIZATION WITH DIVERSE PROGRAMS TEACHING THE PHILOSOPHY AESTHETIC REALISM AS FOUNDED BY ELI SIEGEL. 10 7 3 13 0 0 0 156907 607288 3271 945 160178 608233 60000 60000 0 0 0 0 81269 73551 141269 133551 18909 474682 3548103 3832083 296389 295847 3251714 3536236 TO SUPPORT THE AESTHETIC REALISM FOUNDATION, INC., IN ITS TEACHING AND PRESENTATION OF THE PHILOSOPHY OF AESTHETIC REALISM, INCLUDING COSTS RELATED TO PUBLICATION, DISTRIBUTION, AND MAINTENANCE OF INFORMATION. false false 100260 60000 SUPPORTS THE AESTHETIC REALISM FOUNDATION, INC. IN ITS TEACHING AND PRESENTATION OF THE EDUCATIONAL PHILOSOPHY OF AESTHETIC REALISM, INCLUDING AS TO COSTS RELATED TO PUBLICATION, DISTRIBUTION, AND MAINTENANCE OF INFORMATION. 100260 true false false false false false false false false false true false false false false true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true false false false false true 1 0 false 3 true false false false false false false false false false false false false X 10 7 true false false false false false false true true false false false true true true true true true false false false false NY X Robert Murphy 2127774490 141 Greene St New York NY 10012 Ernest Defilippis President 10.0 30.0 X X 0 34549 0 Jaime Torres Secretary 5.0 20.0 X X 0 0 0 Robert Murphy Treasurer 3.0 35.0 X X 0 0 0 Anthony Romeo Trustee 2.0 10.0 X 0 0 0 Barbara Allen Trustee 3.0 35.0 X 0 42697 0 Carrie Wilson Trustee 3.0 30.0 X 0 35313 0 Ellen Reiss Trustee 3.0 35.0 X 0 0 0 Jeffrey Carduner Trustee 3.0 15.0 X 0 146 0 Joseph Spetly Trustee 10.0 25.0 X 0 0 0 Margot Carpenter Trustee 3.0 35.0 X 0 0 0 0 112705 0 0 false false false 0 0 0 0 0 0 0 155732 155732 0 0 453916 2360 451556 0 451556 451556 0 1299 485 814 814 Other 900099 131 131 0 0 0 0 131 608233 0 0 608233 60000 60000 32967 1602 31365 325 325 0 0 0 0 5034 4544 490 20246 19135 1111 12740 12740 2121 2121 Miscellaneous 118 118 0 0 0 0 133551 100260 33291 0 10767 22344 474463 380966 0 0 0 0 60941 61131 1137 0 386863 141112 458509 245751 2509804 3080938 0 0 32482 40953 3548103 3832083 296389 295847 0 0 0 0 296389 295847 3251714 3536236 3251714 3536236 3548103 3832083 474682 -190160 0 X true X false X true false X X X 1 Aesthetic Realism Foundation 510179690 9 true 60000 0 1 60000 0 true false false false false false false false false false false false false false false true false Schedule A, Part IV, Section B, Line 1 SAME AFFILIATION OF DIRECTORS AND TRUSTES 262278 22515 239763 124585 118597 5988 245751 0 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true Aesthetic Realism Foundation Inc 141 Greene Street New York NY 10012 510179690 501(c)3 60000 PROGRAMS SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds ALL INTERCOMPANY TRANSACTIONS INCLUDING GRANTS ARE CLOSELY MONITORED BY MANAGEMENT. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Margot Carpenter & Robert Murphy - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body THE FINANCE AND BUDGET COMMITTEE, THE FOUNDATION'S ACCOUNTANT, AND ONE ADDITIONAL TRUSTEE REVIEW THE FORM 990 AFTER IT IS PREPARED. QUESTIONS AND CLARIFICATIONS ARE REVIEWED WITH OUTSIDE ACCOUNTANTS. UPON APPROVAL FROM THE FINANCE AND BUDGET COMMITTEE, EVERY BOARD MEMBER IS GIVEN A COPY OF THE FORM 990 FOR REVIEW. ONCE THE REVIEW IS COMPLETED BY EACH BOARD MEMBER, A MEETING IS HELD, CONDUCTED BY THE TREASURER, ROBERT MURPHY. EACH PAGE IS REVIEWED FOR QUESTIONS, CLARIFICATIONS, AND COMMENTS. ONCE THIS PROCESS IS COMPLETED AND ALL BOARD MEMBERS SIGN-OFF ON THE FORM 990, IT IS FILED WITH THE IRS ELECTRONICALLY. Form 990, Part VI, Line 12c Conflict of interest policy BEFORE BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A TRUSTEE OR COMMITTEE MEMBER HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. A TRUSTEE OR COMMITTEE MEMBER WHO PLANS NOT TO ATTEND A MEETING AT WHICH HE OR SHE HAS REASON TO BELIEVE THAT THE BOARD OR COMMITTEE WILL ACT ON A MATTER IN WHICH THE PERSON HAS A CONFLICT OF INTEREST SHALL DISCLOSE TO THE CHAIR OF THE MEETING ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE CHAIR SHALL REPORT THE DISCLOSURE AT THE MEETING AND THE DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD'S OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. FOR PURPOSES OF THIS PARAGRAPH, A MEMBER OF THE BOARD OF TRUSTEES OF THE ELI SIEGEL-MARTHA BAIRD FOUNDATION, INC. HAS A CONFLICT OF INTEREST WHEN HE OR SHE STANDS FOR ELECTION AS AN OFFICER OR FOR RE-ELECTION AS A MEMBER OF THE BOARD OF TRUSTEES. RESPONSIBLE PERSONS WHO ARE NOT MEMBERS OF THE BOARD OF TRUSTEES OF THE ELI SIEGEL-MARTHA BAIRD FOUNDATION, INC., OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT THE SUBJECT OF BOARD OR COMMITTEE ACTION, SHALL DISCLOSE TO THE CHAIR OR THE CHAIR'S DESIGNEE ANY CONFLICT OF INTEREST THAT SUCH RESPONSIBLE PERSON HAS WITH RESPECT TO A CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL BE MADE AS SOON AS THE CONFLICT OF INTEREST IS KNOWN TO THE RESPONSIBLE PERSON. THE RESPONSIBLE PERSON SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT THE ELI SIEGEL-MARTHA BAIRD FOUNDATION, INC. PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE CHAIR OR THE CHAIR'S DESIGNEE, WHO SHALL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. EACH NEW RESPONSIBLE PERSON SHALL BE REQUIRED TO REVIEW A COPY OF THIS POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS DIRECTOR OF OR CONSULTANT TO A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO THE ELI SIEGEL-MARTHA BAIRD FOUNDATION, INC. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE PRESIDENT, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST WITH PRIOR WRITTEN NOTICE. AESTHETIC REALISM FOUNDATION INC 141 GREENE STREET New York NY 10012 510179690 TEACHING NY 501(c)(3) 10 NA false false true false false false false false false false false false false false true true false false false false