Exploring the Arts INC FY2020 filing

Tax-deductible

Astoria, NY501(c)(3)Since 2000Arts & CultureEIN 13-4069251

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The mission is to expand equitable access to Arts education in historically underserved public middle and high schools.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$385K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $548K a year · 36% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$385K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
12
named funders · $610K
Looks good: 12 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$295K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
Spent
$2.0M
To programs
78%
Net assets
$4.9M
By yearFY2020–FY2024
Revenue
$1.6M
FY2020
Revenue by fiscal year
FY2020$1.6M
FY2021$1.1M
FY2022$2.4M
FY2023$1.0M
FY2024$1.6M
FY2024$1.4M
Expenses
$2.0M
FY2020
Expenses by fiscal year
FY2020$2.0M
FY2021$1.9M
FY2022$2.1M
FY2023$2.1M
FY2024$2.2M
FY2024$1.9M
Net assets
$4.9M
FY2020
Net assets by fiscal year
FY2020$4.9M
FY2021$3.9M
FY2022$3.8M
FY2023$2.6M
FY2024$2.1M
FY2024$1.7M

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2000.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $1.6M Management & general 10% · $209K Fundraising 11% · $228K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $385K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director (outgoing)
$152,376Pt VII · Sec A
Director of La Office
$113,968Pt VII · Sec A
Director of Programs
$101,753Pt VII · Sec A
Executive Director
$16,667Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Rubi Fregoso’s $143K as La Executive Director is at the 63rd percentile of top reported officer pay among 3924 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Toby Boshak$137,308$212,308$200,000$200,000$199,746$16,667
Cheri Walsh————$1,768$152,376
Rubi Fregoso$142,643$132,746$116,333$115,000——
Faith Childs-Davis—————$113,968
Hannah Berson——$110,500$106,500$104,810$101,753

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Transforms young lives through arts education in public schools.

Provided by the organization

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3 program services account for $1.6M of program spending, described in the organization's own filed words · FY2019.
01

The 4-Year Plan

In 2019-2020 eta collaborated with the principal at each of its 21 partner schools to develop a 4-YEAR plan for each school's arts program, which eta then helped fund with annual grant. Each plan is unique, designed to support a principal-led vision, centered on clearly articulated goals.

$690Kprogram expense
02

Eta's arts internship program was created to help demystify the professional world for students who aspire to work in the arts and connect them with mentors in their field of interest. While young people can often identify clear steps toward a career in law, medicine, or education, for example, they are often unsure of how to pursue a…

$665Kprogram expense
03

Lang Art Scholars Program

Through a multi-year commitment by the eugene m. Lang foundation, over the span of three years, the program engages trusted cultural partners to provide artistic, craft-based training to a select cohort of eta partner school teens, who also participate in eta's carefully curated curriculum of activities providing targeted college and…

$234Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 12 funders →
Grants paid · 10 grants · $735K · 2019–2024
Unitemized GrantFY2024$147,770
Unitemized GrantFY2023$190,224
Unitemized GrantFY2022$50,000
Frank Sinatra School of the ArtsFY2022$40,000
Frank Sinatra School of the ArtFY2021$40,000
Unitemized GrantFY2021$38,263
Unitemized GrantFY2020$49,410
Frank Sinatra School of the ArtFY2020$41,500
Unitemized GrantFY2019$97,965
Frank Sinatra School of the ArtFY2019$40,000

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Gifts and grantsLn 1h$1.5M
Investment incomeLn 3$94K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.6M
Managementcol C$209K
Fundraisingcol D$228K
Owns and owesPt X
$4.9M
net assets · Ln 32
Cash and savingsLn 1–2$624K
Total assetsLn 16$5.2M
LiabilitiesLn 26$295K
PeoplePt VI, VII
15
listed · VII A
PaidVII A4
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$35K
Investment incomeLn 3$94K
Gains on assetsLn 7−$430
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$624K
Cash and savings togetherLn 1–2$624K
InvestmentsLn 11–13$3.6M
Land, buildings, equipmentLn 10c$15K
Other assetsLn 15$5K
Total assetsLn 16$5.2M
LiabilitiesLn 26$295K
Net assetsLn 32$4.9M
OperationsPt I, VI
EmployeesI 512
VolunteersI 610
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$212K$624K
InvestmentsLn 11–13$3.3M$3.6M
Land, buildings, equipmentLn 10c$17K$15K
Total assetsLn 16$5.3M$5.2M
LiabilitiesLn 26$126K$295K
Net assetsLn 32$5.2M$4.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$40K$40K
Grants to domestic individualsLn 2$98K$98K
Pay of current officers, directors and key staffLn 5$203K$127K$12K$64K
Other salaries and wagesLn 7$585K$558K$4K$23K
Other employee benefitsLn 9$89K$78K$2K$10K
Payroll taxesLn 10$62K$54K$1K$7K
Legal feesLn 11b$18K$18K
Professional fundraising feesLn 11e$70K$70K
Investment management feesLn 11f$6K$6K
Other fees for servicesLn 11g$243K$74K$160K$9K
Office expensesLn 13$22K$13K$2K$7K
OccupancyLn 16$112K$97K$2K$12K
TravelLn 17$16K$6K$10K
Depreciation, depletion and amortizationLn 22$8K$7K$157$862
InsuranceLn 23$8K$7K$160$879
Other expenses (24a–d)Ln 24$446K$431K$584$15K
Total functional expensesLn 25$2.0M$1.6M$209K$228K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.6M$2.2M−$551K$2.1M 990 PDF
FY2023 $1.0M$2.1M−$1.1M$2.6M 990 PDF
FY2022 $2.4M$2.1M$240K$3.8M 990 PDF
FY2021 $1.1M$1.9M−$844K$3.9M 990 PDF
FY2020 Viewing $1.6M$2.0M−$454K$4.9M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $1,572,456 across 6 lines filed
VIII-1e Government grants$34,750
VIII-1f All other contributions, gifts and grants$1,443,318
VIII-1h Total contributions, gifts and grants$1,478,068
VIII-3 Investment incomeExcluded from tax $94,818$94,818
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$430−$430
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $94,388$1,572,456
Part IX · Statement of functional expenses $2,026,740 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $40,000$40,000
IX-2 Grants to domestic individualsPrograms $97,965$97,965
IX-5 Pay of current officers, directors and key staffPrograms $126,949 · Management $11,582 · Fundraising $64,023$202,554
IX-7 Other salaries and wagesPrograms $558,198 · Management $4,268 · Fundraising $22,846$585,312
IX-9 Other employee benefitsPrograms $78,125 · Management $1,696 · Fundraising $9,637$89,458
IX-10 Payroll taxesPrograms $54,289 · Management $1,248 · Fundraising $6,864$62,401
IX-11b Legal feesManagement $18,470$18,470
IX-11e Professional fundraising feesFundraising $70,000$70,000
IX-11f Investment management feesManagement $5,878$5,878
IX-11g Other fees for servicesPrograms $73,999 · Management $160,311 · Fundraising $9,001$243,311
IX-13 Office expensesPrograms $12,924 · Management $2,381 · Fundraising $6,767$22,072
IX-16 OccupancyPrograms $97,116 · Management $2,232 · Fundraising $12,279$111,627
IX-17 TravelPrograms $5,779 · Fundraising $9,839$15,618
IX-22 Depreciation, depletion and amortizationPrograms $6,814 · Management $157 · Fundraising $862$7,833
IX-23 InsurancePrograms $6,955 · Management $160 · Fundraising $879$7,994
IX-24 Other expenses (24a–d)Programs $430,505 · Management $584 · Fundraising $15,158$446,247
IX-25 Total functional expensesPrograms $1,589,618 · Management $208,967 · Fundraising $228,155$2,026,740
Part X · Balance sheet $5,164,079 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $212,085$623,569
X-3 Pledges and grants receivableStart of year $1,738,636$903,503
X-9 Prepaid expenses and deferred chargesStart of year $20,252$65,943
X-10c Land, buildings and equipment, netStart of year $17,223$14,628
X-11 Publicly traded securitiesStart of year $3,323,677$3,551,911
X-15 Other assetsStart of year $0$4,525
X-16 Total assetsStart of year $5,311,873$5,164,079
X-17 Accounts payable and accrued expensesStart of year $122,713$86,179
X-19 Deferred revenue$36,000
X-24 Unsecured notes and loans payable$168,706
X-25 Other liabilitiesStart of year $3,418$3,973
X-26 Total liabilitiesStart of year $126,131$294,858
X-27 Net assets without donor restrictionsStart of year $2,897,922$2,965,290
X-28 Net assets with donor restrictionsStart of year $2,287,820$1,903,931
X-32 Total net assets or fund balancesStart of year $5,185,742$4,869,221
X-33 Total liabilities and net assetsStart of year $5,311,873$5,164,079
Part XI · Reconciliation of net assets $4,869,221 net assets at year end
XI-1 Total revenue$1,572,456
XI-2 Total expenses$2,026,740
XI-3 Revenue less expenses−$454,284
XI-4 Net assets at start of year$5,185,742
XI-5 Net unrealized gains (losses) on investments$137,763
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,869,221

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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