2026-07-20T15:14:29-04:00 2025-12-31 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2025-01-01 510097839 REHOBOTH ART LEAGUE INC REHO 3022278408 12 DODDS LANE REHOBOTH BEACH DE 199711668 HENRY DEWITT TREASURER 3022278408 2026-07-17 true JOSEPH V GIORDANO CPA P01249336 3022660202 2026-07-20 2025 2025-03-06 01:10:19Z SARA GANTER 12 DODDS LANE REHOBOTH BEACH DE 199711668 1344549 false X WWW.REHOBOTHARTLEAGUE.ORG X 1941 DE BASED IN OUR HISTORIC SETTING AND WORKING IN PARTNERSHIP WITH OTHER ORGANIZATIONS THROUGHOUT THE REGION, THE REHOBOTH ART LEAGUE LEADS IN SPONSORING ART EXHIBITIONS, EDUCATION AND OTHER PROGRAMS THAT INSPIRE ALL COMMUNIY MEMBERS TO EMBRACE LIFELONG VALUE OF ART. 12 12 12 200 0 413168 539023 704732 741968 36842 37187 25462 26371 1180204 1344549 0 0 499648 496344 0 206553 792895 819677 1292543 1316021 -112339 28528 2835803 3006552 93435 69182 2742368 2937370 X BASED IN OUR HISTORIC SETTING AND WORKING IN PARTNERSHIP WITH OTHER ORGANIZATIONS THROUGHOUT THE REGION, THE REHOBOTH ART LEAGUE LEADS IN SPONSORING ART EXHIBITIONS, EDUCATION AND OTHER PROGRAMS THAT INSPIRE ALL COMMUNIY MEMBERS TO EMBRACE LIFELONG VALUE OF ART. false false 727296 741968 BASED IN OUR HISTORIC SETTING AND WORKING IN PARTNERSHIP WITH OTHER ORGANIZATIONS THROUGHOUT THE REGION, THE REHOBOTH ART LEAGUE LEADS IN SPONSORING ART EXHIBITIONS, EDUCATION AND OTHER PROGRAMS THAT INSPIRE ALL COMMUNIY MEMBERS TO EMBRACE LIFELONG VALUE OF ART. 727296 true true false false false false true true false true true false false false true true true false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false true 40 0 true 12 true false false false false false false false false false false false false false false X 12 12 false false false false true true true true true false false true true true true true true true false false X X SARA GANTER 3022278408 12 DODDS LANE REHOBOTH BEACH DE 199711668 DENISE CLEMONS CHAIRMAN X X 0 0 0 KIM GRUBE VICE CHAIR X X 0 0 0 HENRY DEWITT TREASURER X X 0 0 0 MARTHA SPAK SECRETARY X X 0 0 0 JENNINE ANDERSON BOARD MEMBER X 0 0 0 HAZEL BRADSHAW-BEAUMONT BOARD MEMBER X 0 0 0 CATHY COFRANCESCO BOARD MEMBER X 0 0 0 ELLEN RONEY HUGHES BOARD MEMBER X 0 0 0 GABRIELLE KOEPPEL BOARD MEMBER X 0 0 0 THOMAS PROTACK BOARD MEMBER X 0 0 0 GW THOMPSON BOARD MEMBER X 0 0 0 PHIL TOBEY BOARD MEMBER X 0 0 0 SARA GANTER EXECUTIVE DI 40.00 X 92695 0 0 92695 false false false 113755 227507 197761 1020 539023 ART SHOWS 309890 309890 EDUCATION 264692 264692 GALLERY SALES 167386 167386 741968 37187 37187 10693 10693 10693 12928 12928 12928 MISCELLANEOUS REVENUE 2750 2750 2750 1344549 744718 60808 92695 40803 16883 35009 325674 143359 59315 123000 4693 2425 1238 1030 31049 31049 42233 18610 7742 15881 683 683 41355 10009 26060 5286 12408 12408 8706 632 7394 680 90552 69121 14388 7043 109874 58863 39828 11183 48674 14310 31612 2752 1296 679 417 200 80491 28566 51925 23798 23798 CLASSROOM EXPENSES 135479 135479 ARTIST PAYMENTS 110940 110940 REPAIRS & MAINTENANCE 92237 52069 39218 950 SHOW EXPENSE 45348 41156 653 3539 17836 275 17561 1316021 727296 382172 206553 185135 97377 54060 80714 9694 25281 32315 2730572 1471594 1215532 1258978 1346101 1537168 2835803 3006552 3453 3275 66829 63055 23153 2852 93435 69182 X 2197108 2508937 545260 428433 2742368 2937370 2835803 3006552 28528 166474 X false true X true false X 873322 462358 620649 413168 539023 2908520 500400 573492 738357 707771 744718 3264738 26009 21818 23693 22423 23621 117564 1399731 1057668 1382699 1143362 1307362 6290822 6290822 8116 11941 23850 37885 37187 118979 8116 11941 23850 37885 37187 118979 1407847 1069609 1406549 1181247 1344549 6409801 0.98140 0.98480 0.02000 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 1 1 1 false X X X false 159819 2850 21961 22117 162513 160712 11847 12740 159819 125293 26645 10624 1850 160712 113218 13825 1750 125293 111223 3745 1750 113218 0.07160 0.62420 0.30420 false false 109950 109950 2488781 1372774 1116007 131841 98820 33021 1258978 ACCRUED ABSENCES 2058 ACCRUED WAGES 794 2852 X 1511023 166474 166474 1344549 1344549 1316021 1316021 1316021 SCHEDULE D, PAGE 1, PART II, LINE 9 THE ORGANIZATION OWNS AND USES THE PROPERTY TO FURTHER THE EXEMPT MISSION. THEREFORE, MAINTENANCE COSTS ARE EXPENSED WHEN INCURRED AND IMPROVEMENT COSTS ARE CAPITALIZED AND DEPRECIATED ACCORDING TO THE ORGANIZATION'S CAPITALIZATION POLICY. SCHEDULE D, PAGE 1, PART III, LINE 1A THE ORGANIZATION'S COLLECTION, ACQUIRED THROUGH PURCHASE AND CONTRIBUTIONS, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED IN THE YEAR IN WHICH ITEMS WERE ACQUIRED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS. CONTRIBUTED COLLCTION ITEMS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS, WHICH ARE REFLECTED AS INCREASES IN NET ASSETS WITH DONOR RESTRICTIONS, ARE USED EXCLUSIVELY TO ACQUIRE OTHER ITEMS FOR THE COLLECTION. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION'S ENDOWMENTS CONSIST OF APPROXIMATELY 10 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES BOTH DONOR- RESTRICTED FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. 101,427 HAS PERPETUAL DONOR RESTRICTIONS FOR AWARDS AND 49,444 HAS PERPETUAL DONOR RESTRICTIONS FOR EDUCATION. 11,642 IS THE APPRECIATION ON DONOR-RESTRICTED ENDOWMENTS. SCHEDULE D, PAGE 3, PART X ALTHOUGH THE ORGANIZATION IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ORGANIZATION IS REQUIRED TO ADHERE TO ASC 740, INCOME TAXES, WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER 501(C) (3). ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENTS RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE DECEMBER 31, 2022, 2023, AND 2024 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSE. THERE ARE NO INTEREST AND PENALTIES AS OF DECEMBER 31, 2025 AND 2024. X 7 X 1 1020 false true false SCHEDULE M, PAGE 1, PART I, LINE 33 NO AMOUNT IS INCLUDED IN FORM 990, PART VIII, LINE 1G BECAUSE THE ORGANIZATION DOES NOT CAPITALIZE ITS COLLECTION, AS ALLOWED UNDER FASB ASC 958-360-25. FORM 990 - ORGANIZATION'S MISSION BASED IN OUR HISTORIC SETTING AND WORKING IN PARTNERSHIP WITH OTHER ORGANIZATIONS THROUGHOUT THE REGION, THE REHOBOTH ART LEAGUE LEADS IN SPONSORING ART EXHIBITIONS, EDUCATION AND OTHER PROGRAMS THAT INSPIRE ALL COMMUNIY MEMBERS TO EMBRACE LIFELONG VALUE OF ART. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP IS OPEN TO PEOPLE WITH AN INTEREST IN PROMOTING THE ARTS. FORM 990, PAGE 6, PART VI, LINE 7A THE DIRECTING MEMBERS ELECT THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 7B MOST DECISIONS ARE MADE BY THE BOARD. HOWEVER, THE MEMBERS WOULD HAVE TO APPROVE A CHANGE IN THE PURPOSES OF THE ORGANIZATION AS EXPRESSED IN THE CERTIFICATE OF INCORPORATION. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF TRUSTEES REVIEWS THE 990 BEFORE IT IS SUBMITTED. FORM 990, PAGE 6, PART VI, LINE 12C EACH MEMBER OF THE BOARD, EMPLOYEES, AND THOSE VOLUNTEERS WHO MAKE PURCHASING DECISIONS ON BEHALF OF RAL WILL BE REQUIRED TO SIGN ANNUALLY A CONFLICT OF INTEREST STATEMENT AND DISCLOSE PROMPTLY ANY CONFLICTS OF WHICH THEY MAY BE AWARE TO THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD CONDUCTED A REVIEW OF THE EXECUTIVE DIRECTOR'S SALARY BY USING SEVERAL INDEPENDENT SOURCES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.