2025-07-15T10:07:54-05:00 2024-08-31 471352305 O'CONNELL & COMPANY LLC 240 GIBRALTAR ROAD SUITE 260 HORSHAM PA 19044 990 2023-09-01 261308515 FRESH ARTISTS FRES 2673318614 PO BOX 44 LAFAYETTE HILL PA 19444 BARBARA CHANDLER ALLEN PRESIDENT 2673318614 2025-07-14 1 0 TERENCE M O'CONNELL CPA P01436232 2158874425 2025-07-15 2023 2025-03-06 01:10:19Z BARBARA CHANDLER ALLEN PO BOX 44 LAFAYETTE HILL PA 19444 1092874 0 X WWW.FRESHARTISTS.ORG X 2007 PA GREAT ART DOING GOOD! 10 9 8 0 0 0 714006 1075951 0 0 0 14691 5380 1817 719386 1092459 0 0 0 0 295960 301808 0 0 85440 549450 646051 845410 947859 -126024 144600 1028317 1127897 493349 448330 534968 679567 X TO EMPOWER K-12 CHILDREN AS PHILANTHROPISTS AND CHANGEMAKERS THROUGH THEIR ART. TO ADVOCATE FOR QUALITY PUBLIC EDUCATION BY DISPLAYING CHILDREN'S ART IN HIGHLY VISIBLE AND UNEXPECTED PLACES. TO DELIVER ART SUPPLIES AND INNOVATIVE ART PROGRAMS TO SEVERLY UNDERFUNDED PUBLIC SCHOOLS. 0 0 704517 THIS YEAR FRESH ARTISTS DELIVERED ESSENTIAL ART MATERIALS AND INNOVATIVE ART PROGRAMS TO 175 TEACHERS ACROSS 34 STATES - IMPACTING MORE THAN 45,000 K-12 CHILDREN. THE ART TEACHERS WE SERVE WERE PROVIDED WITH LITTLE TO NO BUDGET FOR ART MATERIALS. THEY TEACH IN PUBLIC SCHOOLS WHERE 70-100% OF THE CHILDREN LIVE AT OR BELOW THE POVERTY LEVEL, MAKING IT VIRTUALLY IMPOSSIBLE FOR FAMILIES TO PROVIDE THEIR OWN CONSUMABLE SUPPLIES FOR ART CLASSES OR PAY FOR OUT-OF-SCHOOL TIME ART PROGRAMS. FRESH ARTISTS INVITES GENEROUS AND TALENTED CHILDREN TO DONATE ARTWORK TO OUR CORPORATE COLLECTION TO HELP OTHER CHILDREN ACCESS ART EDUCATION. WE ARE GRATEFUL TO OUR GENEROUS ADULT AND CHILD DONORS FOR HELPING FRESH ARTISTS PROVIDE YOUNG PEOPLE WITH CRITICALLY NEEDED ART MATERIALS AND PROGRAMS VITAL TO A CHILD'S SELF-EXPRESSION, SELF-ESTEEM, AND SKILL-BUILDING NEEDED FOR LIFELONG SUCCESS! 704517 1 1 0 0 0 0 0 0 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 1 0 1 0 0 0 0 0 0 0 0 1 0 0 8 1 0 0 0 0 0 0 0 0 0 0 X 10 9 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 0 0 0 PA AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR RI SC TN UT VA WA WV WI X X THE ORGANIZATION 2673318614 PO BOX 44 LAFAYETTE HILL PA 19444 BARBARA CHANDLER ALLEN PRESIDENT 40.00 X X 0 0 3951 SUSAN YEAGER TREASURER 1.00 X X 0 0 0 ROSEMARIE FABIEN SECRETARY 1.00 X X 0 0 0 ADAM AQUINO BOARD MEMBER 1.00 X 0 0 0 LYN GODLY BOARD MEMBER 1.00 X 0 0 0 KEISHA HUDSON BOARD MEMBER 1.00 X 0 0 0 JASON JAMES BOARD MEMBER 1.00 X 0 0 0 CHRISTINE KOCHEVAR BOARD MEMBER 1.00 X 0 0 0 JIM PINHEIRO BOARD MEMBER 1.00 X 0 0 0 CARALYN SPECTOR BOARD MEMBER 1.00 X 0 0 0 ROGER ALLEN EXECUTIVE DIRECTOR 40.00 X 61413 0 0 61413 0 3951 0 0 0 0 0 1075951 327294 1075951 14691 14691 1740 415 1325 1325 MISCELLANEOUS REVENUE 900099 492 492 492 1092459 1325 0 15183 62921 42358 11942 8621 187413 126165 35571 25677 32711 22021 6208 4482 18763 12631 3561 2571 3996 177 3819 1430 63 1367 2558 112 2446 54836 20079 23247 11510 60087 19415 21256 19416 6910 1839 4136 935 30490 15982 7254 7254 10055 10055 AWARDS AND KITS 349586 349586 0 0 ART REPRODUCTION 70828 70546 282 0 MISCELLANEOUS 26254 11284 10343 4627 SUPPLIES 18525 12259 6260 6 10496 10155 341 947859 704517 157902 85440 267463 296438 252455 258117 22902 43134 921 20415 391965 165907 162883 226058 321693 283735 1028317 1127897 25254 23003 146402 141592 321693 283735 493349 448330 X 523702 679567 11266 0 534968 679567 1028317 1127897 144600 0 X 0 1 X 1 0 X 495388 818542 772268 714006 1075951 3876155 8771 6028 10395 1535 1740 28469 504159 824570 782663 715541 1077691 3904624 188576 502497 454658 1145731 0 188576 502497 454658 1145731 2758893 550 329 116 0 14691 15686 550 329 116 14691 15686 563 189 2099 3845 492 7188 505272 825088 784878 719386 1092874 3927498 0.70250 0.00400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 59297 18845 40452 254002 138292 115710 78666 8770 69896 226058 RIGHT OF USE ASSET 283735 283735 OPERATING LEASE LIABILITY 283735 283735 X 1092459 0 1092459 0 1092459 947860 0 947860 0 947860 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). GAAP REQUIRES ENTITIES TO EVALUATE, MEASURE, RECOGNIZE AND DISCLOSE ANY UNCERTAIN INCOME TAX POSITIONS TAKEN ON THEIR TAX RETURNS. GAAP PRESCRIBES A MINIMUM THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET IN ORDER TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION BELIVES THAT IT HAD NO UNCERTAIN TAX POSITIONS AS DEFINED IN GAAP. ROGER ALLEN SON OF BARBARA CHANDLER ALLEN, PRESIDENT 62921 ROGER ALLEN IS A PAID EMPLOYEE OF THE ORGANIZATION. 0 X ART SUPPLIES 1 327294 ESTIMATE OF WHOLESAL 0 0 0 PART I, COLUMN (B): THE NUMBER REPORTED IS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1A THE BOARD MAY ESTABLISH ONE OR MORE COMMITTEES TO CONSIST OF ONE OR MORE DIRECTORS OF THE CORPORATION. ANY SUCH COMMITTEE, TO THE EXTENT PROVIDED IN THE RESOLUTION OF THE BOARD FORMING THE COMMITTEE, SHALL HAVE AND MAY EXERCISE ANY OF THE POWERS AND AUTHORITY OF THE BOARD, EXCEPT THAT NO COMMITTEE SHALL HAVE ANY POWER OR AUTHORITY AS TO THE FOLLOWING: (A) THE FILLING OF VACANCIES ON THE BOARD. (B) THE ADOPTION, AMENDMENT OR REPEAL OF THE BYLAWS. (C) THE AMENDMENT OR REPEAL OF ANY RESOLUTION OF THE BOARD. (D) ACTION ON MATTERS COMMITTED BY THE BYLAWS OR BY RESOLUTION OF THE BOARD TO ANOTHER COMMITTEE OF THE BOARD. IF ANY PERSON WHO IS NOT A DIRECTOR IS APPOINTED TO ANY COMMITTEE OF THE BOARD, SUCH NON DIRECTOR SHALL HAVE NO RIGHT TO VOTE ON ANY QUESTION THAT WOULD CREATE A BINDING OBLIGATION OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 2 THE PRESIDENT IS THE MOTHER OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER SHALL BE BARBARA CHANDLER ALLEN, WHO MAY, IN HER SOLE DISCRETION, AND FROM TIME TO TIME, ADMIT OTHER PERSONS TO BE MEMBERS OF THE CORPORATION. IF THE SOLE MEMBER SHALL, AT ANY TIME, CEASE TO BE A MEMBER, THE REMAINING MEMBERS, IF ANY, MAY ADMIT OTHER PERSONS TO MEMBERSHIP. AT THIS TIME BARBARA CHANDLE ALLEN IS THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD MEMBERS SHALL BE CHOSEN ANNUALLY BY THE SOLE MEMBER AT THE ANNUAL MEETING OF THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE ARTICLES ON INCORPORATION AND BYLAWS MAY ONLY BE AMENDED WITH THE APPROVAL OF THE SOLE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN IT IS DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS HAS ADOPTED A CONFLICT OF INTEREST POLICY THAT APPLIES TO INTERESTED PARTIES, DEFINED AS: ALL MEMBERS OF THE BOARD OF DIRECTORS, STAFF AND TO CERTAIN VOLUNTEERS WHO HAVE BEEN GRANTED FRESH ARTISTS 26-1308515 SIGNIFICANT INDEPENDENT DECISION-MAKING AUTHORITY WITH RESPECT TO FINANCIAL OR OTHER RESOURCES OF THE ORGANIZATION. AN INTERESTED PARTY IS UNDER A CONTINUING OBLIGATION TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS KNOWN, OR REASONABLY SHOULD BE KNOWN. AN INTERESTED PARTY SHALL COMPLETE FRESH ARTISTS DISCLOSURE STATEMENT ("DISCLOSURE STATEMENT"), TO FULLY AND COMPLETELY DISCLOSE THE MATERIAL FACTS ABOUT ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST WHICH HAD OCCURRED IN THE PRIOR TWELVE (12) MONTH PERIOD. THE DISCLOSURE STATEMENT SHALL BE COMPLETED UPON HIS OR HER ASSOCIATION WITH THE ORGANIZATION AND SHALL BE UPDATED ANNUALLY THEREAFTER. AN ADDITIONAL DISCLOSURE STATEMENT SHALL BE FILED WHEN AN ACTUAL OR POTENTIAL CONFLICT ARISES. FOR BOARD MEMBERS, THE DISCLOSURE STATEMENTS SHALL BE PROVIDED TO THE PRESIDENT OF THE BOARD, OR IN THE CASE OF THE PRESIDENT'S DISCLOSURE STATEMENT, SHALL BE PROVIDED TO THE SECRETARY OF THE BOARD. COPIES SHALL ALSO BE PROVIDED TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. IF A POTENTIAL CONFLICT ARISES THE ORGANIZATION SHALL REFRAIN FROM THE PROPOSED ACTION, UNLESS APPROVED BY DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS. APPROVAL BY THE DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS SHALL BE BY VOTE OF A MAJORITY OF THE DISINTERESTED DIRECTORS IN ATTENDANCE AT A MEETING AT WHICH A QUORUM OF DISINTERESTED MEMBERS IS PRESENT. FOR BOARD MEMBERS, THE DISCLOSURE STATEMENTS SHALL BE PROVIDED TO THE PRESIDENT OF THE BOARD, OR IN THE CASE OF THE PRESIDENT'S DISCLOSURE STATEMENT, SHALL BE PROVIDED TO THE SECRETARY OF THE BOARD. COPIES SHALL ALSO BE PROVIDED TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. IF A POTENTIAL CONFLICT ARISES THE ORGANIZATION SHALL REFRAIN FROM THE PROPOSED ACTION, UNLESS APPROVED BY DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS. APPROVAL BY THE DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS SHALL BE BY VOTE OF A MAJORITY OF THE DISINTERESTED DIRECTORS IN ATTENDANCE AT A MEETING AT WHICH A QUORUM OF DISINTERESTED MEMBERS IS PRESENT. AN INTERESTED PARTY SHALL AT A MINIMUM PROVIDE NOTICE OF A CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST AT LEAST 15 DAYS PRIOR TO THE NEXT SCHEDULED BOARD MEETING SO THAT THE BOARD MAY HAVE AMPLE TIME TO REQUEST FURTHER INFORMATION AND DOCUMENTATION OF THE CONFLICT OF INTEREST PRIOR TO MAKING ITS DETERMINATION OF THE REASONABLENESS AND FAIRNESS OF THE PROPOSED TRANSACTION. THE INTERESTED PARTY SHALL NOT PARTICIPATE IN ANY WAY FRESH ARTISTS 26-1308515 IN, OR BE PRESENT DURING, THE DELIBERATIONS AND DECISION MAKING OF THE ORGANIZATION WITH RESPECT TO SUCH ACTION OR TRANSACTION. THE INTERESTED PARTY MAY, UPON REQUEST, BE AVAILABLE TO ANSWER QUESTIONS OR PROVIDE MATERIAL FACTUAL INFORMATION ABOUT THE PROPOSED ACTION OR TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT ACCEPTS A SALARY WHICH IS LESS THAN WHAT WOULD BE PAID AT A COMPARABLE ORGANIZATION. THERE ARE NO OTHER PAID OFFICERS OR KEY EMPLOYEES. 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.