2024-03-18T15:59:30-05:00 2023-06-30 310800053 CLARK SCHAEFER HACKETT & CO 3505 COOLIDGE RD EAST LANSING MI 48823 990 2022-07-01 381889973 LANSING ART GALLERY & EDUCATION CENTER LANS 5173746400 300 S WASHINGTON SQUARE STE 100 LANSING MI 48933 MICHELLE CARLSON EXECUTIVE DIRECTOR 5173746400 2024-03-18 1 MICHELLE CARLSON 999009999 0 JANE C OREWILER CPA P00159270 5173515508 2024-03-18 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHELLE CARLSON 300 S WASHINGTON SQUARE STE 100 LANSING MI 48933 320045 0 X WWW.LANSINGARTGALLERY.ORG X 1965 MI THE LANSING ART GALLERY & EDUCATION CENTER PROVIDES PUBLIC AWARENESS, EDUCATION, AND ENJOYMENT OF THE VISUAL ARTS BY PROMOTING THE WORK OF MICHIGAN ARTISTS. 14 14 11 41 0 0 313189 195746 177779 118748 -7963 2760 -1825 2791 481180 320045 0 0 0 0 232895 218731 0 0 11388 217839 186110 450734 404841 30446 -84796 401038 443369 12791 139918 388247 303451 THE LANSING ART GALLERY & EDUCATION CENTER PROVIDES PUBLIC AWARENESS, EDUCATION AND ENJOYMENT OF THE VISUAL ARTS BY PROMOTING THE WORK OF MICHIGAN ARTISTS. 0 0 313064 45658 SALE OF ARTWORK FROM MICHIGAN ARTISTS TO PROMOTE AND DEVELOP THE VISUAL ARTS IN THE METROPOLITAN LANSING AREA. 4790 48395 EXHIBITIONS-SEVERAL SEPARATE EXHIBITIONS WITH 183 LOCAL ARTISTS PARTICIPATING. 22289 24695 EDUCATION OUTREACH PROGRAMS FOR ART STUDENTS - 1082 PARTICIPANTS IN VARIOUS CLASSES AND COMPETITIONS FOR ARTISTS AND STUDENTS. 340143 1 1 0 0 0 0 0 1 0 0 1 0 0 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 0 1 29 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X MICHELLE CARLSON 5173746400 300 S WASHINGTON SQ SUITE 100 LANSING MI 48933 RACHEL BEATTY BOARD MEMBER 0.25 X 0 0 0 KEITH ROUSE PRESIDENT 1.25 X X 0 0 0 DANIELLE DENEAU BOARD MEMBER 0.25 X 0 0 0 MICKEY HADICK SECRETARY 0.25 X X 0 0 0 BEN RATHBUN BOARD MEMBER 0.25 X 0 0 0 JUDY EYDE BOARD MEMBER 0.25 X 0 0 0 KIM LONG BOARD MEMBER 0.25 X 0 0 0 LAURIE LONSDORF BOARD MEMBER 1.50 X 0 0 0 RICH SNEARY BOARD MEMBER 0.50 X 0 0 0 BRIAN WHITFIELD BOARD MEMBER 0.25 X 0 0 0 REBECCA TENBRINK VICE PRESIDENT 0.50 X X 0 0 0 RYAN RANSPACH BOARD MEMBER 0.25 X 0 0 0 CHELSEA ROBERTS BOARD MEMBER 0.25 X 0 0 0 EMILY WISNIEWSKI BOARD MEMBER 0.25 X 0 0 0 MICHELLE CARLSON ACTING EXECUTIVE DIRECTOR 40.00 X 56140 0 0 BARB WHITNEY EXECUTIVE DIRECTOR- PART YEAR 40.00 X 19731 0 0 75871 0 0 0 0 0 0 0 8402 92833 94511 1635 195746 ART, EDUCATION AND EXH 611600 73090 73090 ART SALES INCOME 900099 45658 45658 118748 2760 2760 2791 0 2791 2791 320045 118748 0 5551 60770 54692 3039 3039 136661 122995 6833 6833 6114 5502 306 306 15186 13668 759 759 6500 6500 3749 3749 4669 1107 3562 50709 45663 5046 13324 13324 1203 1203 ART SALES COMMISSION 37975 37975 COST OF SALES 24800 24800 EDUCATION EXPENSE 22289 22289 SUPPLIES 12447 12447 8445 7994 451 404841 340143 53310 11388 61640 44718 211492 160486 70403 63371 4909 6507 4167 4167 59727 39356 23770 20371 662 662 23995 143087 401038 443369 12791 20784 0 119134 12791 139918 X 247233 217549 141014 85902 388247 303451 401038 443369 -84796 0 X X 1 X 0 1 0 X 182902 178569 297565 313189 195746 1167971 161072 158993 150904 177779 118748 767496 343974 337562 448469 490968 314494 1935467 16800 6500 31041 49322 4465 108128 12500 12500 5000 53202 15000 98202 29300 19000 36041 102524 19465 206330 1729137 483 11 205 673 2760 4132 483 11 205 673 2760 4132 4170 2791 6961 348627 337573 448674 491641 320045 1946560 0.88830 0.89830 0.00210 0.00080 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: IN KIND DONATIONS - GOODS - 2018 AMOUNT: $ 4,170. FUNDRAISING INCOME - 2022 AMOUNT: $ 2,791. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 16142 1435 14707 29825 25562 4263 13760 12359 1401 20371 COLLECTION OF ARTWORK 23995 ROU ASSETS (NET OF AMORTIZATION) 119092 143087 LEASE LIABILITY 119134 119134 X 328960 8915 8915 320045 0 320045 413756 8915 8915 404841 0 404841 PART X, LINE 2: THE GALLERY EVALUATED ALL SIGNIFICANT TAX POSITIONS UNDER A MORE LIKELY THAN NOT THRESHOLD AS REQUIRED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. AS OF JUNE 30, 2023, THE GALLERY DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS, THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE GALLERY'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. THE GALLERY'S JUNE 30, 2023 FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE FORM 990 AND REPORTS TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C 1. EACH DIRECTOR, PRINCIPAL OFFICER, AND A MEMBER OF THE COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS LAG IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. 2. EACH VOTING MEMEBER OF THE BOARD SHALL ANNUALLY SIGN A STATEMENT WHICH DECLARES WHETHER SUCH PERSON IS AN INDEPENDENT DIRECTOR. 3. IF AT ANY TIME DURING THE YEAR, THE INFORMATION IN THE ANNUAL STATEMENT CHANGES MATERIALLY, THE DIRECTOR SHALL DISCLOSE SUCH CHANGES AND REVISE THE ANNUAL DISCLOSURE FORM. 4. THE EXECUTIVE COMMITTEE SHALL REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THIS POLICY BY REVIEWING ANNUAL STATEMENTS AND TAKING SUCH OTHER ACTIONS AS ARE NECESSARY FOR EFFECTIVE OVERSIGHT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS AND APPROVES THE SALARY OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS. A COMPREHENSIVE PERFORMANCE EVALUATION IS PERFORMED BY A COMMITTEE APPOINTED BY THE PRESIDENT ON AN ANNUAL BASIS. THE PRESIDENT OFTHE BOARD SERVES AS A MEMBER OF THE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.