2025-04-09T17:31:37-05:00 2024-09-30 351307701 KRUGGEL LAWTON & COMPANY LLC 526 UPTON DRIVE ST JOSEPH MI 49085 990 2023-10-01 237009281 KRASL ART CENTER INC KRAS 2699830271 707 LAKE BOULEVARD ST JOSEPH MI 49085 PAUL FLETCHER TREASURER 2699830271 2025-03-10 1 1 ROBERT ALEX SCHAEFFER P01439018 2699830131 2025-03-10 2023 2025-03-06 01:10:19Z TAMI FAUVER 707 LAKE BOULEVARD ST JOSEPH MI 49085 1700448 0 X WWW.KRASL.ORG X 1967 MI TO PROMOTE THE STUDY OF ART, ART HISTORY, AND THE ACQUISITION OF WORKS OF ART BY PUBLICE, PRIVATE, AND INDIVIDUAL COLLECTORS. TO PROVIDE COMMUNICATION AND AESTHETIC APPRECIATION OF THE VISUAL FINE ARTS THROUGH EDUCATION AND MAINTIANING AN EXHIBITION FACILITY THAT IS REGULARLY OPEN TO THE PUBLIC IN SOUTHWESTERN MICHIGAN. 13 13 22 640 0 0 814669 752039 391295 363863 91752 168858 0 0 1297716 1284760 0 0 0 0 694528 674600 0 0 150040 803192 867067 1497720 1541667 -200004 -256907 10181417 10858812 91875 101003 10089542 10757809 X INSPIRE MEANINGFUL CHANGE AND STRENGTHEN COMMUNITY THROUGH THE VISUAL ARTS. 0 0 198954 138103 SUPPORTING ARTISTS: KRASL ART CENTER PROVIDES OPPORTUNITIES FOR VISUAL ARTISTS TO SELL THEIR ONE-OF-A-KIND ARTWORKS THROUGH SUMMER ART MARKETS, ITS NATIONALLY RANKED ANNUAL ART FAIR, AND ITS GIFT SHOP WHICH FOCUSES ON ARTIST MADE GOODS, AS WELL AS OTHER SPECIAL EVENTS THROUGHOUT THE YEAR. KRASL ALSO EMPLOYS ARTISTS AS FACULTY FOR ITS ROBUST OFFERING OF STUDIO CLASSES YEAR ROUND. 231239 3945 CURATORIAL - THE ORGANIZATION FEATURES EXCEPTIONAL FINE ART EXHIBITIONS THROUGHOUT THE YEAR INCLUDING HISTORICAL AND CONTEMPORARY ART IN ITS MAIN GALLERIES, AND INSTALLATION-BASED IMMERSIVE EXPERIENCES IN THE LAB. ADDITIONALLY, CONTEMPORARY SCULPTURE FROM THE ORGANIZATION'S PERMANENT COLLECTION IS SHOWCASED 24 HOURS A DAY, 365 DAYS OF THE YEAR IN OUTDOOR LOCATIONS ON THE CENTER'S GROUNDS, AT LOCAL COLLEGE CAMPUSES AS WELL AS CITY AND COUNTY PARKS THROUGHOUT ST. JOSEPH AND BENTON HARBOR, MICHIGAN. 314759 147458 ART EDUCATION - THE ORGANIZATION PROVIDES STUDIO ART CLASSES IN A VARIETY OF MEDIA TO INDIVIDUALS OF ALL AGES AND SKILL SETS. HOMESCHOOLERS, PUBLIC SCHOOL STUDENTS, ADULTS AND SENIORS REGISTER AND ARE ELIGIBLE FOR SCHOLARSHIP FUNDS TO ATTEND. THE KAC OFFERS WEEKLY GALLERY TOURS, FREE MONTHLY FAMILY DAYS AND BIANNUAL STUDIO OPEN HOUSES. IT PARTNERS WITH LOCAL SCHOOLS, YOUTH PROGRAMS, PROFESSIONAL GROUPS AND ARTS AND CULTURE ORGANIZATIONS TO PROVIDE PROGRAMS SUCH AS THE COASTLINE CHILDERN'S FILM FESTIVAL, COMMUNITY STUDENT ART EXHIBITIONS, ANNUAL JUNETEENTH FESTIVITIES, AND PECHAS KUCHA. THE KAC ALSO PROVIDES INTEGRAL ART OUTREACH THROUGH PROGRAMS LIKE ART ANGELS, SERVING MEDICAL PATIENTS. PROGRAMS ARE OFFERED ON SITE AND THROUGHOUT THE COMMUNITIES OF ST. JOSEPH AND BENTON HARBOR, MICHIGAN. 138116 74357 THE ORGANIZATION OFFERS OTHER PROGRAM SERVICES INCLUDING MUSIC, ART SHOP, AND ARTISAN MARKET. 138116 74357 883068 1 1 0 0 0 0 0 1 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 42 0 1 22 1 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MI X X TAMI FAUVER EXECUTIVE DIRECTOR 2699830271 707 LAKE BOULEVARD ST JOSEPH MI 49085 BRIAN EDLEFSON PRESIDENT 5.00 X X 0 0 0 GRACE KELMER VICE PRESIDENT 5.00 X X 0 0 0 PAUL FLETCHER SECRETARY 5.00 X X 0 0 0 STEVE WESSELL TREASURER 5.00 X X 0 0 0 BUDD HAEMER DIRECTOR 1.00 X 0 0 0 ALAN CORKHILL DIRECTOR 1.00 X 0 0 0 KATIE KWON DIRECTOR 1.00 X 0 0 0 ANNA BROOKS DIRECTOR 1.00 X 0 0 0 ZACHARY VAUGHN DIRECTOR 1.00 X 0 0 0 ALISON BULLOCK DIRECTOR 1.00 X 0 0 0 NICOLE BROWN DIRECTOR 1.00 X 0 0 0 PAULETTE JOHNSON DIRECTOR 1.00 X 0 0 0 PRINCELLA TOBIAS DIRECTOR 1.00 X 0 0 0 TAMI FAUVER EXECUTIVE DIRECTOR 40.00 X 101996 0 0 101996 0 0 1 0 0 0 0 72638 679401 23670 752039 PROGRAM SERVICES 900099 363863 363863 363863 82485 82485 502061 399915 15773 102146 -15773 86373 86373 1284760 363863 0 168858 X 106573 57549 37301 11723 474227 265628 156340 52259 6396 6396 42764 21435 17663 3666 44640 24723 15022 4895 283721 211575 33346 38800 12804 8955 3849 100994 61661 30016 9317 34855 4803 30017 35 75371 19416 51544 4411 7158 3843 3180 135 3502 2002 1500 373 373 181554 90777 72622 18155 22307 3315 18992 LICENSES AND FEES 47720 20719 26834 167 EQUIPMENT RENTAL 28370 25735 1700 935 OTHER EXPENSES 27409 19630 2237 5542 IN KIND EXPENSES 23670 23670 17259 17259 1541667 883068 508559 150040 29245 122968 18948 10026 500 19805 13853 6005135 2965788 3135470 3039347 3316008 3603552 3661941 4068566 10181417 10858812 66875 101003 25000 0 91875 101003 X 6507080 6771236 3582462 3986573 10089542 10757809 10181417 10858812 X -256907 530364 -24896 909 418797 X X 0 1 X 1 0 X 438668 436550 264979 247715 438726 1826638 146789 259670 357872 408283 363863 1536477 585457 696220 622851 655998 802589 3363115 0 135400 389838 179360 206560 362773 1273931 135400 389838 179360 206560 362773 1273931 2089184 223435 455009 237229 55994 82485 1054152 223435 455009 237229 55994 82485 1054152 808892 1151229 860080 711992 885074 4417267 0.47300 0.47350 0.23860 0.24020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 68569 16456 85025 61230 7339 68569 76802 -15572 61230 63118 13684 76802 92060 -28942 63118 1 0 436306 436306 4223970 2341158 1882812 473048 397642 75406 871811 226988 644823 3039347 PERPETUAL TRUSTS 3983541 BENEFICIAL INTEREST IN ASSETS 85025 4068566 X 2278338 530364 69313 418797 1018474 1259864 24896 24896 1284760 1610071 69313 -909 68404 1541667 0 1541667 PART III, LINE 1A: THE FOCUS OF THE ORGANIZATION'S PERMANENT ART COLLECTION ARE SCULPTURES WITH THE GOAL TO ACQUIRE PRIMARILY WORKS OF CONTEMPORARY ARTISTS. ANCILLARY OBJECTS MAY BE COLLECTED TO SUPPORT THIS FOCUS, INCLUDING (BUT NOT LIMITED TO) MAQUETTES OF EXISTING OR PROPOSED LARGE-SCALE SCULPTURE AND TWO-DIMENSIONAL WORKS IN VARIOUS MEDIA WHICH RELATE TO SCULPTURE AND THE STUDY OF SCULPTURE. THE ORGANIZATION'S BOARD OF DIRECTORS HAS APPROVED A COLLECTION PLAN TO GUIDE THE GROWTH OF THE COLLECTION. THIS PLAN PROPOSES A TWO-TIER COLLECTING STRATEGY WITH PURCHASES MADE ON THE OCCASION OF EVERY BIENNIAL SCULPTURE INVITATIONAL EXHIBITION, AS WELL AS, ONE MAJOR PURCHASE TO BE MADE EVERY FIVE YEARS. THE COLLECTION PLAN ALSO COMMITS THE ORGANIZATION TO DIVERSIFYING ITS COLLECTION IN RELATION TO THE STYLES, SEX AND RACE OF ARTISTS REPRESENTED. TO DATE, THE ORGANIZATION'S COLLECTION CONSISTED OF AN AVERAGE OF 60 ARTWORKS FOR THE CURRENT AND PRIOR FISCAL YEAR. SCULPTURES ARE LOCATED AT THE ORGANIZATION BOTH INDOORS AND ON ART CENTER GROUNDS, AS WELL AS THROUGHOUT THE SURROUNDING COMMUNITY. THE ORGANIZATION ADHERES TO BEST PRACTICES IN ACCESSIONING AND DEACCESSIONING ARTWORKS WITHIN THE COLLECTION. ALL ACQUISITIONS MUST BE EVALUATED IN ACCORDANCE WITH THE MISSION OF THE ORGANIZATION AND THE FOCUS OF ITS COLLECTION. DEACCESSIONS MAY BE CONSIDERED WHEN OBJECTS NO LONGER MEET THE CRITERIA OF THE INSTITUTION OR THE FOCUS OF ITS COLLECTION. PART V, LINE 4: SPENDABLE PORTION ANNUALLY USED FOR OPERATIONAL PURPOSES. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS NOT CONSIDERED A PRIVATE FOUNDATION. THE ORGANIZATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. FOR THE CURRENT FISCAL YEAR, AND THE YEAR THEN ENDED, THERE ARE NO MATERIAL UNRECOGNIZED/DERECOGNIZED TAX BENEFITS OR TAX PENALTIES OR INTEREST. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THREE YEARS BEFORE THE YEAR ENDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST IN PERPETUAL TRUSTS 402,341. CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION 16,456. X 1 18700 MARKET VALUE X ART SUPPLIES 1 4970 MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION. ANY PERSON MAY HOLD A MEMBERSHIP IN THE ORGANIZATION BY PAYMENT OF ANNUAL DUES. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD SHALL CONSIST OF AT LEAST ELEVEN (11) AND NO MORE THAN FIFTEEN ELECTED REGULAR DIRECTORS WHO ARE MEMBERS OF THE ORGANIZATION. ADDITIONALLY UP TO THREE (3) OTHER PERSONS WHO ARE MEMBERS OF THE ORGANIZATION WILL BE APPOINTED AS SPECIAL DIRECTORS BY THE PRESIDENT WITHAPPROVAL OF THE EXECUTIVE COMMITTEE FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE ENTIRE BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE FORM 990 ELECTORNICALLY. REVIEW OF THE FORM 990 WILL BE DIRECTED BY THE TREASURER OF THE BOARD BEFORE FINALIZING, SIGNING, AND FILING. FORM 990, PART VI, SECTION B, LINE 12C THE MEMBERS OF THE BOARD OF DIRECTORS AND THE STAFF RECEIVE AN APPROVED COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY WHICH EACH ONE SIGNS. FORMS ARE THEN COLLECTED AND FILED. ANY NOTED CONFLICT OF INTEREST IS REVIEWED WITH THE EXECUTIVE COMMITTEE. THE BOARD OF DIRECTORS MAKES THE FINAL DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS. THE BOARD VOTES TO AUTHORIZE OR REJECT THE TRANSACTION IN QUESTION OR RECOMMENDS ANYOTHER ACTION DEEMED NECESSARY TO ADDRESS THE CONFLICT AND TO PROTECT THE ORGANIZATION'S BEST INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION BASED ON ANNUAL GOALS AND OBJECTIVES THAT HAVE BEEN SET. AS PART OF THE PROCESS, THE EXECUTIVE COMMITTEE REVIEWS THE ANNUAL "ASSOCIATION OF MIDWEST MUSEUMS WAGE AND SALARY SURVEY" TO DETERMINE A REASONABLE COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE AT THE ORGANIZATION'S BUSINESS OFFICES AND PROVIDED UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 211,575. MANAGEMENT AND GENERAL EXPENSES 33,346. FUNDRAISING EXPENSES 38,800. TOTAL EXPENSES 283,721. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST IN PERPETUAL TRUSTS 402,341. CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY COMMUNITY FOUNDATION 16,456. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN AUDIT OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. KRASL ART CENTER CHARITABLE TRUST CO 1ST SOURCE BANK 720 PLEASANT ST ST JOSEPH MI 49085 386475352 TO FUND OPERATIONS MI 501C3 11A N/A 0 ST JOSEPH ART ASSOCIATION CHARITABLE TRUST CO 1ST SOURCE BANK 720 PLEASANT ST ST JOSEPH MI 49085 386719498 TO FUND OPERATIONS MI 4947A1 11A N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 KRASL ART CENTER CHARITABLE TRUST C 12500 FMV ST JOSEPH ART ASSOCIATION CHARITABLE TRUST C 367975 FMV