Borrego Art Institute FY2023 filing

Tax-deductible

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

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.
84¢ of each $1 spent went to programs.
$18K 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

FY2023 · 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
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$18K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.7 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
$368K
17% of total assets
Looks good: liabilities are 17% 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
$537K
-20% vs prior year
Spent
$690K
To programs
84%
Net assets
$1.8M
By yearFY2020–FY2025
Revenue
$537K
FY2023▼ -20%
Revenue by fiscal year
FY2020$377K
FY2021$575K
FY2022$673K
FY2023$537K
FY2024$418K
FY2025$498K
Expenses
$690K
FY2023▲ +42%
Expenses by fiscal year
FY2020$588K
FY2021$436K
FY2022$485K
FY2023$690K
FY2024$623K
FY2025$581K
Net assets
$1.8M
FY2023▼ -8%
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 FY2023 Form 990 (year ending June 2023) · see the original

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You’re viewing the FY2023 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

84 cents of each dollar spent went to programs.

Program services 84% · $579K Management & general 16% · $111K

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

Who runs it and what they're paid

8 people listed on the 990; $18K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Vice President
$18,149Pt VII · Sec A
$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.

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.

Provided by the organization

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3 program services account for $579K of program spending, described in the organization's own filed words · FY2022.
01

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

$281Kprogram 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.

$214Kprogram expense
03

Provide art workshops for the youth and general public.

$84Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$537K
Ln 12
Gifts and grantsLn 1h$279K
Fees for servicesLn 2g$162K
Other incomeLn 4–11$94K
Money outPt IX
$690K
Ln 25
Programscol B$579K
Managementcol C$111K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$503K
Total assetsLn 16$2.2M
LiabilitiesLn 26$368K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$279K
Government grantsLn 1e$37K
Fees for servicesLn 2g$162K
Investment incomeLn 3$2K
Other incomeLn 4–11$94K
Gains on assetsLn 7$0
Total revenueLn 12$537K
Assets in detailPt X, end of year
CashLn 1$3K
SavingsLn 2$501K
Cash and savings togetherLn 1–2$503K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.6M
Other assetsLn 15$55K
Total assetsLn 16$2.2M
LiabilitiesLn 26$368K
Net assetsLn 32$1.8M
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 FY23End FY23
Cash and savingsLn 1–2$484K$503K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.6M$1.6M
Total assetsLn 16$2.3M$2.2M
LiabilitiesLn 26$381K$368K
Net assetsLn 32$1.9M$1.8M
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$27K$18K$9K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$164K$139K$25K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$5K$4K$1K
Payroll taxesLn 10$14K$12K$2K
Management feesLn 11a$0
Legal feesLn 11b$12K$12K
Accounting feesLn 11c$23K$23K
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$3K$999
Office expensesLn 13$8K$3K$5K
Information technologyLn 14$10K$9K$993
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$2K$809$1K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$311$311
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$57K$52K$4K
InsuranceLn 23$16K$14K$2K
Other expenses (24a–d)Ln 24$284K$269K$15K
All other expensesLn 24e$65K$56K$9K
Total functional expensesLn 25$690K$579K$111K$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 Viewing $537K$690K−$154K$1.8M 990 PDF
FY2022 $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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $536,933 across 11 lines filed
Lines not itemized here account for $48,778 of total revenue; see the IRS return.
VIII-1b Membership dues$9,706
VIII-1e Government grants$37,376
VIII-1f All other contributions, gifts and grants$231,563
VIII-1h Total contributions, gifts and grants$278,645
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $162,081$162,081
VIII-3 Investment incomeExcluded from tax $2,131$2,131
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $31,943$31,943
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising eventsExcluded from tax $13,355$13,355
VIII-12 Total revenueRelated to mission $162,081 · Excluded from tax $96,207$536,933
Part IX · Statement of functional expenses $690,465 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 $17,576 · Management $9,464$27,040
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $139,079 · Management $24,714$163,793
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $3,897 · Management $1,313$5,210
IX-10 Payroll taxesPrograms $12,027 · Management $1,562$13,589
IX-11a Management fees$0
IX-11b Legal feesManagement $12,158$12,158
IX-11c Accounting feesManagement $22,559$22,559
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 $3,451 · Management $999$4,450
IX-13 Office expensesPrograms $2,807 · Management $4,984$7,791
IX-14 Information technologyPrograms $8,937 · Management $993$9,930
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $809 · Management $1,293$2,102
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $311$311
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $52,159 · Management $4,486$56,645
IX-23 InsurancePrograms $13,814 · Management $2,276$16,090
IX-24 Other expenses (24a–d)Programs $268,918 · Management $14,704$283,622
IX-24e All other expensesPrograms $55,694 · Management $9,481$65,175
IX-25 Total functional expensesPrograms $579,168 · Management $111,297 · Fundraising $0$690,465
Part X · Balance sheet $2,154,305 assets, 21 lines filed
Asset lines not itemized here account for $35,704; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $24,352$2,810
X-2 Savings and temporary cash investmentsStart of year $460,112$500,530
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $75$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $2,612$5,542
X-10c Land, buildings and equipment, netStart of year $1,601,323$1,554,718
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 $180,326$55,001
X-16 Total assetsStart of year $2,321,086$2,154,305
X-17 Accounts payable and accrued expensesStart of year $3,196$8,081
X-19 Deferred revenueStart of year $4,360$4,050
X-24 Unsecured notes and loans payableStart of year $24,500$24,076
X-25 Other liabilitiesStart of year $10,867$16,321
X-26 Total liabilitiesStart of year $380,852$367,603
X-27 Net assets without donor restrictionsStart of year $1,940,234$1,786,702
X-32 Total net assets or fund balancesStart of year $1,940,234$1,786,702
X-33 Total liabilities and net assetsStart of year $2,321,086$2,154,305
Part XI · Reconciliation of net assets $1,786,702 net assets at year end
XI-1 Total revenue$536,933
XI-2 Total expenses$690,465
XI-3 Revenue less expenses−$153,532
XI-4 Net assets at start of year$1,940,234
XI-10 Net assets at end of year$1,786,702

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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