Borrego Art Institute FY2020 filing

Tax-deductible

Borrego Spgs, CA501(c)(3)Arts & CultureEIN 20-2491691

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Provide a venue for local residents to display art for the education of the community. To provide a learning center for artists of all ages and provide scholarships for the youth of the Borrego community.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $54K a year · 11% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$491K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$377K
Spent
$588K
To programs
74%
Net assets
$1.6M
By yearFY2020–FY2025
Revenue
$377K
FY2020
Revenue by fiscal year
FY2020$377K
FY2021$575K
FY2022$673K
FY2023$537K
FY2024$418K
FY2025$498K
Expenses
$588K
FY2020
Expenses by fiscal year
FY2020$588K
FY2021$436K
FY2022$485K
FY2023$690K
FY2024$623K
FY2025$581K
Net assets
$1.6M
FY2020
Net assets by fiscal year
FY2020$1.6M
FY2021$1.8M
FY2022$1.9M
FY2023$1.8M
FY2024$1.6M
FY2025$1.5M

From the FY2020 Form 990 (year ending June 2020) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2006.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $433K Management & general 25% · $149K Fundraising 1% · $6K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Kay Levie’s $34K as Vice President is at the 29th percentile of top reported officer pay among 2215 $100K–1M 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Kay Levie$34,016$32,820$18,149$11,120$6,342

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Showcases local art, teaches artists, and offers youth scholarships.

Provided by the organization

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2 program services account for $433K of program spending, described in the organization's own filed words · FY2019.
01

Provided an opportunity to display local artist works to educate the community. Provided a learning center for artist of all ages.

$418Kprogram expense
02

Provide art workshops for the youth and general public.

$15Kprogram 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 · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$377K
Ln 12
Gifts and grantsLn 1h$170K
Fees for servicesLn 2g$111K
Other incomeLn 4–11$96K
Money outPt IX
$588K
Ln 25
Programscol B$433K
Managementcol C$149K
Fundraisingcol D$6K
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$217K
Total assetsLn 16$2.1M
LiabilitiesLn 26$491K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$170K
Fees for servicesLn 2g$111K
Investment incomeLn 3$438
Other incomeLn 4–11$96K
Gains on assetsLn 7$0
Total revenueLn 12$377K
Assets in detailPt X, end of year
CashLn 1$69K
SavingsLn 2$148K
Cash and savings togetherLn 1–2$217K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.7M
Other assetsLn 15$138K
Total assetsLn 16$2.1M
LiabilitiesLn 26$491K
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 58
VolunteersI 630
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$325K$217K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.8M$1.7M
Total assetsLn 16$2.3M$2.1M
LiabilitiesLn 26$437K$491K
Net assetsLn 32$1.8M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$101K$56K$45K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$14K$14K$387
Payroll taxesLn 10$42K$39K$4K
Management feesLn 11a$0
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$32K$21K$11K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$12K$8K$4K
Office expensesLn 13$4K$3K$556
Information technologyLn 14$3K$2K$1K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$2K$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$17K$17K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$91K$44K$47K
InsuranceLn 23$19K$16K$3K
Other expenses (24a–d)Ln 24$152K$150K$2K
All other expensesLn 24e$95K$77K$12K$6K
Total functional expensesLn 25$588K$433K$149K$6K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $498K$581K−$83K$1.5M 990 PDF
FY2024 $418K$623K−$205K$1.6M 990 PDF
FY2023 $537K$690K−$154K$1.8M 990 PDF
FY2022 $673K$485K$188K$1.9M 990 PDF
FY2021 $575K$436K$138K$1.8M 990 PDF
FY2020 Viewing $377K$588K−$210K$1.6M 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 $377,437 across 10 lines filed
Lines not itemized here account for $102,102 of total revenue; see the IRS return.
VIII-1b Membership dues$23,483
VIII-1f All other contributions, gifts and grants$146,789
VIII-1h Total contributions, gifts and grants$170,272
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $110,591$110,591
VIII-3 Investment incomeExcluded from tax $438$438
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax −$5,966−$5,966
VIII-12 Total revenueRelated to mission $110,591 · Excluded from tax $96,574$377,437
Part IX · Statement of functional expenses $587,905 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $56,434 · Management $44,822$101,256
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $14,021 · Management $387$14,408
IX-10 Payroll taxesPrograms $38,612 · Management $3,520$42,132
IX-11a Management fees$0
IX-11b Legal feesManagement $2,000$2,000
IX-11c Accounting feesPrograms $21,275 · Management $10,729$32,004
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $8,204 · Management $3,681$11,885
IX-13 Office expensesPrograms $3,173 · Management $556$3,729
IX-14 Information technologyPrograms $2,414 · Management $1,070$3,484
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $2,217$2,217
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $17,222$17,222
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $44,320 · Management $46,772$91,092
IX-23 InsurancePrograms $16,015 · Management $3,026$19,041
IX-24 Other expenses (24a–d)Programs $149,593 · Management $2,477$152,070
IX-24e All other expensesPrograms $76,796 · Management $12,436 · Fundraising $6,133$95,365
IX-25 Total functional expensesPrograms $433,074 · Management $148,698 · Fundraising $6,133$587,905
Part X · Balance sheet $2,105,753 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $324,859$69,044
X-2 Savings and temporary cash investments$148,364
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $27,546$12,319
X-9 Prepaid expenses and deferred chargesStart of year $13,272$4,947
X-10c Land, buildings and equipment, netStart of year $1,817,161$1,732,614
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $79,200$138,465
X-16 Total assetsStart of year $2,262,038$2,105,753
X-17 Accounts payable and accrued expensesStart of year $11,982$6,767
X-25 Other liabilitiesStart of year $25,636$8,481
X-26 Total liabilitiesStart of year $437,187$491,370
X-27 Net assets without donor restrictionsStart of year $1,824,851$1,614,383
X-32 Total net assets or fund balancesStart of year $1,824,851$1,614,383
X-33 Total liabilities and net assetsStart of year $2,262,038$2,105,753
Part XI · Reconciliation of net assets $1,614,383 net assets at year end
XI-1 Total revenue$377,437
XI-2 Total expenses$587,905
XI-3 Revenue less expenses−$210,468
XI-4 Net assets at start of year$1,824,851
XI-10 Net assets at end of year$1,614,383

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

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