2025-09-12T08:47:24-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 150 S WARNER ROAD SUITE 310 KING OF PRUSSIA PA 19406 990 2022-09-01 261308515 FRESH ARTISTS FRES 2673318614 PO BOX 44 LAFAYETTE HILL PA 19444 ROGER ALLEN EXECUTIVE DIRECTOR 2673318614 2025-08-29 1 1 WILLIAM A LOUGHERY P01603932 2156433900 2025-08-29 2022 2025-03-06 01:10:19Z BARBARA CHANDLER ALLEN PO BOX 44 LAFAYETTE HILL PA 19444 720602 0 X WWW.FRESHARTISTS.ORG X 2007 PA SEE SCHEDULE O.FRESH ARTISTS AMPLIFIES THE VOICE OF VULNERABLE CHILDREN BY PROMOTING THEIR ACCESS TO THE TRANSFORMATIVE PROCESS OF ART MAKING, VALIDATING THEIR TALENT AND PROVIDING OPPORTUNITIES TO EXPRESS THEIR SELFLESS CONCERN FOR THE WELL BEING OF OTHERS. 12 11 7 19 0 0 772268 714006 0 0 116 3175 9050 2205 781434 719386 0 19773 0 0 253924 295226 0 0 80307 557570 530411 811494 845410 -30060 -126024 821323 1028317 160331 493349 660992 534968 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. (CONTINUED ON SCHEDULE O.)TO DELIVER ART SUPPLIES AND INNOVATIVE ART PROGRAMS TO SEVERELY UNDERFUNDED PUBLIC SCHOOLS. 0 0 599218 19773 1535 THIS YEAR FRESH ARTISTS DELIVERED ESSENTIAL ART MATERIALS AND INNOVATIVE ART PROGRAMS TO 190 TEACHERS ACROSS 24 STATES - IMPACTING MORE THAN 50,000 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 LEVELMAKING IT VIRTUALLY IMPOSSIBLE FOR FAMILIES TO PROVIDE THEIR OWN CONSUMABLE SUPPLIES FOR ART CLASSES OR PAY FOR OUT-OF-SCHOOL TIME ART PROGRAMS.(CONTINUED ON SCHEDULE O.)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! 599218 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 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 10 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 0 1 0 0 0 AL AK AR CA CO CT DE FL GA HI IL KS KY ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA 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 JIM PINHEIRO VICE PRESIDENT 1.00 X X 0 0 0 SUSAN YEAGER TREASURER 2.00 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 TED BOROWSKY BOARD MEMBER 1.00 X 0 0 0 LYN GODLEY 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 KIM SEDMAK BOARD MEMBER 1.00 X 0 0 0 CARALYN SPECTOR BOARD MEMBER 1.00 X 0 0 0 0 0 3951 0 0 0 0 0 18325 695681 235262 714006 3175 3175 2751 1216 1535 1535 MISCELLANEOUS REVENUE 900099 670 670 670 719386 1535 0 3845 19773 19773 3951 2766 1185 65646 52516 6565 6565 192951 122340 41971 28640 13717 8356 3900 1461 18961 12765 3598 2598 3000 3000 19529 19529 4453 2509 1343 601 380 163 150 67 30918 11321 13108 6489 34795 13561 14365 6869 57126 18458 20209 18459 9869 2627 5907 1335 4194 1803 1652 739 20138 10556 4791 4791 10737 211 10483 43 KITS AND ART SUPPLIES 240868 240868 ART REPRODUCTION 60274 60034 240 STUDIO SUPPLIES/EQUIP. 27022 17881 9131 10 FEES AND LICENSES 5694 5473 221 1414 710 470 234 845410 599218 165885 80307 405389 159085 231759 360819 13630 22902 1589 342627 179744 168021 162883 935 322628 821323 1028317 10431 25254 149900 146402 0 321693 160331 493349 X 623492 523702 37500 11266 660992 534968 821323 1028317 -126024 0 X 0 1 X 1 0 X 540588 495388 818542 772268 714006 3340792 10458 8771 6028 10395 2751 38403 551046 504159 824570 782663 716757 3379195 301551 188576 502497 454658 352967 1800249 0 301551 188576 502497 454658 352967 1800249 1578946 653 550 329 116 3175 4823 653 550 329 116 3175 4823 507 563 189 2099 670 4028 552206 505272 825088 784878 720602 3388046 0.46600 0.48060 0.00140 0.00070 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 507. 2019 AMOUNT: $ 563. 2020 AMOUNT: $ 189. 2021 AMOUNT: $ 2,099. 2022 AMOUNT: $ 670. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 59297 17575 41722 240188 134027 106161 43142 28142 15000 162883 SECURITY DEPOSIT 935 RIGHT OF USE ASSET - OPERATING LEASE 321693 322628 OPERATING LEASE LIABILITY 321693 321693 X 719386 0 719386 0 719386 845410 0 845410 0 845410 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). GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) REQUIRE 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 BELIEVES THAT IT HAD NO UNCERTAIN TAX POSITIONS AS DEFINED IN GAAP. ROGER ALLEN FAMILY MEMBER OF BARBARA CHANDLER ALLEN, PRESIDENT 65646 ROGER ALLEN IS A PAID EMPLOYEE OF THE ORGANIZATION. 0 X ART SUPPLIES 46676 235262 ESTIMATE OF WHOLESAL 0 0 0 PART I, COLUMN (B): THE NUMBER REPORTED IS THE NUMBER OF INDIVIDUAL DONATED ITEMS. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER IS 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 CHANDLER 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 OF INCORPORATION AND BYLAWS MAY ONLY BE AMENDED WITH THE APPROVAL OF THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAD NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY DURING THE TAX YEAR. 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 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. 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 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 IS NOT PAID A SALARY. FORM 990, PART VI, SECTION C, LINE 15B: 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. DESPITE OUR BEST EFFORTS TO COMPLY WITH THE FILING DEADLINE, WE ENCOUNTERED AN UNFORESEEN DELAY THAT WAS BEYOND OUR CONTROL.OUR ORGANIZATION RELIES ON THE TIMELY COMPLETION OF AUDITED FINANCIAL STATEMENTS TO ACCURATELY PREPARE AND FILE FORM 990. OUR ORGANIZATION'S MANAGEMENT CONSISTENTLY COMPLIED WITH AUDITOR REQUESTS AND COMMUNICATED WITH THE EXTERNAL AUDIT TEAM TO MOVE THE PROCESS FORWARD AS QUICKLY AS POSSIBLE. UNFORTUNATELY, OUR EXTERNAL AUDITOR EXPERIENCED SIGNIFICANT DELAYS IN PERFORMING THE AUDIT PROCEDURES AND FINALIZING THE FINANCIAL STATEMENTS DUE TO MULTIPLE INTERNAL FACTORS. WE HAVE TAKEN PROACTIVE STEPS TO ADDRESS THIS ISSUE, INCLUDING ENGAGING A NEW EXTERNAL AUDIT FIRM WHO WILL ALSO PREPARE THE FORM 990. WE ARE COMMITTED TO ENSURING THAT SUCH DELAYS DO NOT OCCUR IN THE FUTURE AND THAT WE REMAIN COMPLIANT WITH ALL FILING REQUIREMENTS.WE RESPECTFULLY REQUEST THAT THE PENALTY FOR THE LATE FILING BE WAIVED DUE TO THE REASONABLE CAUSE OUTLINED ABOVE. WE APPRECIATE YOUR UNDERSTANDING AND CONSIDERATION OF OUR SITUATION.