Borrego Art Institute FY2022 filing

Tax-deductible

Borrego Spgs, CA501(c)(3)Arts & CultureEIN 20-2491691Revenue $673K in FY2022

On file with the IRSborregoartinstitute.com665 Palm Canyon Dr, 92004-5001 · Borrego Spgs, CATax-exempt since Feb 2006Publicly supported charity — 170(b)(1)(A)(vi)

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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.
80¢ of each $1 spent went to programs.
$11K 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

FY2022 · 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
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$11K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 12.0 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
$381K
16% of total assets
Looks good: liabilities are 16% 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
$673K
+17% vs prior year
Spent
$485K
To programs
80%
Net assets
$1.9M
By yearFY2020–FY2025
Revenue
$673K
FY2022▲ +17%
Tap a bar for its year
Revenue by fiscal year
FY2020$377K
FY2021$575K
FY2022$673K
FY2023$537K
FY2024$418K
FY2025$498K
Expenses
$485K
FY2022▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$588K
FY2021$436K
FY2022$485K
FY2023$690K
FY2024$623K
FY2025$581K
Net assets
$1.9M
FY2022▲ +11%
Tap a bar for its year
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 FY2022 Form 990 (year ending June 2022) · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

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

80 cents of each dollar spent went to programs.

Program services 80% · $389K Management & general 20% · $96K

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; $11K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Vice President
$11,120Pt VII · Sec A
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

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.

See Borrego Art Institute executive salaries →

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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.

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Provided by the organization

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3 programs · $389K · in their own filed words · FY2021
01

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

$266Kprogram expense
02

ArtPark is the outdoor portion of the Borrego Art Institute campus, a creative blend of community gardens, orchard, and stunning desertscape, Here you can get hands-on education on creating a sustainable and ecofriendly environment, take a healthy eating stroll and enjoy the serenity of an ever-changing desert garden.

$100Kprogram expense
03

Provide art workshops for the youth and general public.

$23Kprogram expense

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 FY2022 990, line by line.

1The main four
Money inPt VIII
$673K
Ln 12
Gifts and grantsLn 1h$341K
Fees for servicesLn 2g$204K
Other incomeLn 4–11$127K
Money outPt IX
$485K
Ln 25
Programscol B$389K
Managementcol C$96K
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$484K
Total assetsLn 16$2.3M
LiabilitiesLn 26$381K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$341K
Government grantsLn 1e$59K
Fees for servicesLn 2g$204K
Investment incomeLn 3$637
Other incomeLn 4–11$127K
Gains on assetsLn 7$0
Total revenueLn 12$673K
Assets in detailPt X, end of year
CashLn 1$24K
SavingsLn 2$460K
Cash and savings togetherLn 1–2$484K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.6M
Other assetsLn 15$180K
Total assetsLn 16$2.3M
LiabilitiesLn 26$381K
Net assetsLn 32$1.9M
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 FY22End FY22
Cash and savingsLn 1–2$292K$484K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.6M$1.6M
Total assetsLn 16$2.2M$2.3M
LiabilitiesLn 26$419K$381K
Net assetsLn 32$1.8M$1.9M
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$14K$9K$5K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$113K$73K$39K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$3K$2K$1K
Payroll taxesLn 10$10K$8K$2K
Management feesLn 11a$0
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$21K$21K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$4K$2K$1K
Office expensesLn 13$2K$2K$588
Information technologyLn 14$8K$6K$3K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$11K$10K$1K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$57K$52K$5K
InsuranceLn 23$14K$10K$4K
Other expenses (24a–d)Ln 24$184K$183K$974
All other expensesLn 24e$42K$32K$11K
Total functional expensesLn 25$485K$389K$96K$0

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 Viewing $673K$485K$188K$1.9M 990 PDF
FY2021 $575K$436K$138K$1.8M 990 PDF
FY2020 $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 FY2022 990 (6 parts)
Part I · Summary $673,019 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $390,872$341,285
I-9 Program service revenuePrior year $105,281$203,868
I-10 Investment incomePrior year $38,441$637
I-11 Other revenuePrior year $39,929$127,229
I-12 Total revenuePrior year $574,523$673,019
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $112,268$140,786
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $323,966$344,671
I-18 Total expensesPrior year $436,234$485,457
I-19 Revenue less expensesPrior year $138,289$187,562
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $673,019 across 11 lines filed
Lines not itemized here account for $48,677 of total revenue; see the IRS return.
VIII-1b Membership dues$11,038
VIII-1e Government grants$58,621
VIII-1f All other contributions, gifts and grants$271,626
VIII-1h Total contributions, gifts and grants$341,285
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $203,868$203,868
VIII-3 Investment incomeExcluded from tax $637$637
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $26,566$26,566
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $51,986$51,986
VIII-12 Total revenueRelated to mission $230,434 · Excluded from tax $101,300$673,019
Part IX · Statement of functional expenses $485,457 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 staffPrograms $9,089 · Management $4,894$13,983
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $73,347 · Management $39,495$112,842
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $2,259 · Management $1,216$3,475
IX-10 Payroll taxesPrograms $8,375 · Management $2,111$10,486
IX-11a Management fees$0
IX-11b Legal feesManagement $1,185$1,185
IX-11c Accounting feesManagement $21,042$21,042
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 $2,335 · Management $1,218$3,553
IX-13 Office expensesPrograms $1,840 · Management $588$2,428
IX-14 Information technologyPrograms $5,528 · Management $2,569$8,097
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $10,198 · Management $1,133$11,331
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $51,552 · Management $5,429$56,981
IX-23 InsurancePrograms $10,137 · Management $3,608$13,745
IX-24 Other expenses (24a–d)Programs $183,076 · Management $974$184,050
IX-24e All other expensesPrograms $31,567 · Management $10,692$42,259
IX-25 Total functional expensesPrograms $389,303 · Management $96,154 · Fundraising $0$485,457
Part X · Balance sheet $2,321,086 assets, 21 lines filed
Asset lines not itemized here account for $52,286; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $37,880$24,352
X-2 Savings and temporary cash investmentsStart of year $254,508$460,112
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $5,520$75
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $3,478$2,612
X-10c Land, buildings and equipment, netStart of year $1,642,706$1,601,323
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 $172,299$180,326
X-16 Total assetsStart of year $2,171,701$2,321,086
X-17 Accounts payable and accrued expensesStart of year $4,548$3,196
X-19 Deferred revenueStart of year $4,400$4,360
X-24 Unsecured notes and loans payableStart of year $44,500$24,500
X-25 Other liabilitiesStart of year $5,548$10,867
X-26 Total liabilitiesStart of year $419,029$380,852
X-27 Net assets without donor restrictionsStart of year $1,602,672$1,940,234
X-32 Total net assets or fund balancesStart of year $1,752,672$1,940,234
X-33 Total liabilities and net assetsStart of year $2,171,701$2,321,086
Part XI · Reconciliation of net assets $1,940,234 net assets at year end
XI-1 Total revenue$673,019
XI-2 Total expenses$485,457
XI-3 Revenue less expenses$187,562
XI-4 Net assets at start of year$1,752,672
XI-10 Net assets at end of year$1,940,234

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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