Gallery 110 Seattle FY2023 filing

Tax-deductible

Seattle, WA501(c)(3)Arts & CultureEIN 27-1283473

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to provide exhibition and other opportunities for member artists

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$38K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$38K
to officers and key staff · 42% of spending
Concern: pay to officers and key staff is 42% of spending; over 30%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $8K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$9K
22% of total assets
Looks good: liabilities are 22% 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
$90K
-2% vs prior year
Spent
$92K
To programs
93%
Net assets
$31K
By yearFY2021–FY2025
Revenue
$90K
FY2023▼ -2%
Revenue by fiscal year
FY2021$56K
FY2022$92K
FY2023$90K
FY2024$132K
FY2025$115K
Net assets
$31K
FY2023▼ -6%
Net assets by fiscal year
FY2021$33K
FY2022$32K
FY2023$31K
FY2024$63K
FY2025$78K

From the FY2023 Form 990 · 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 Aug 2011.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $85K Management & general 6% · $5K Fundraising 1% · $938

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

11 people listed on the 990; $38K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director
$38,307Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Operations Manager
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Jessica S Russo’s $51K as Director is at the 45th 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Jessica S Russo$50,765$44,519———
Shayley Timm——$38,307$31,540$4,367
Kevin Marshall————$7,870

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 Gallery 110 Seattle 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 and supports member artists through exhibitions and other opportunities.

Provided by the organization

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3 programs · $81K · in their own filed words · FY2023
01

General Program

mounted and promoted 18 solo exhibitions for member artists, and 3 group shows including members and non-members' work. Promoted member artists at Seattle Art Fair.

$48Kprogram expense
02

Emerging Artists Program. Continued 12-months of subsidized membership and mentorship for 9 artists of color. Created the Emerge East program: conducted scholarship competition for subsidized memberships for artists living in Eastern Washington who have limited exhibition opportunities by virtue of geography; held two scholarship…

$23Kprogram expense
03

Annual Juried Show. In 2022 solicited applications for juried titled "Sovereignty and Liberation" with juror Jaimie Isaac of Vancouver Art Museum, which was held in February 2023 (expenses refer to costs of that exhibit paid in 2023). In 2023 solicited applications for our 14th annual juried show (untitled), to be held in February 2024.

$10Kprogram 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 · FY2023
ArtsfundFY2023$8K
Total grants receivedfrom 2 funders$8K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$90K
Ln 12
Gifts and grantsLn 1h$59K
Other incomeLn 4–11$18K
Fees for servicesLn 2g$13K
Money outPt IX
$92K
Ln 25
Programscol B$85K
Managementcol C$5K
Fundraisingcol D$938
Owns and owesPt X
$31K
net assets · Ln 32
Cash and savingsLn 1–2$39K
Total assetsLn 16$39K
LiabilitiesLn 26$9K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$59K
Government grantsLn 1e$6K
Noncash giftsLn 1g$524
Fees for servicesLn 2g$13K
Investment incomeLn 3$50
Other incomeLn 4–11$18K
Total revenueLn 12$90K
Assets in detailPt X, end of year
CashLn 1$39K
Cash and savings togetherLn 1–2$39K
Total assetsLn 16$39K
LiabilitiesLn 26$9K
Net assetsLn 32$31K
OperationsPt I, VI
EmployeesI 51
VolunteersI 627
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
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$32K$39K
Total assetsLn 16$32K$39K
LiabilitiesLn 26$0$9K
Net assetsLn 32$32K$31K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$40K$38K$2K$520
Payroll taxesLn 10$4K$4K$181$49
Other fees for servicesLn 11g$258$258
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$6K$5K$575$29
Information technologyLn 14$1K$1K$53$14
OccupancyLn 16$25K$24K$1K$326
TravelLn 17$30$28$2
InsuranceLn 23$972$972
Other expenses (24a–d)Ln 24$10K$10K$486
Total functional expensesLn 25$92K$85K$5K$938

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $115K$78K 990 PDF
FY2024 $132K$63K 990 PDF
FY2023 Viewing $90K$92K−$2K$31K 990 PDF
FY2022 $92K$32K 990 PDF
FY2021 $56K$33K 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 (5 parts)
Part I · Summary $89,994 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $77,856$58,526
I-9 Program service revenue$12,952
I-10 Investment incomePrior year $2$50
I-11 Other revenuePrior year $13,642$18,466
I-12 Total revenuePrior year $91,500$89,994
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $35,357$44,227
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $57,061$47,588
I-18 Total expensesPrior year $92,418$91,815
I-19 Revenue less expensesPrior year −$918−$1,821
Part VIII · Statement of revenue $89,994 across 10 lines filed
Lines not itemized here account for $17,966 of total revenue; see the IRS return.
VIII-1b Membership dues$27,720
VIII-1e Government grants$5,679
VIII-1f All other contributions, gifts and grants$25,127
VIII-1g Noncash contributions (included above)$524
VIII-1h Total contributions, gifts and grants$58,526
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,952$12,952
VIII-3 Investment incomeRelated to mission $50$50
VIII-6 Net rental income or loss$500
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $13,002$89,994
Part IX · Statement of functional expenses $91,815 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $37,977 · Management $1,915 · Fundraising $520$40,412
IX-10 Payroll taxesPrograms $3,585 · Management $181 · Fundraising $49$3,815
IX-11g Other fees for servicesPrograms $258$258
IX-12 Advertising and promotionPrograms $3,411$3,411
IX-13 Office expensesPrograms $5,432 · Management $575 · Fundraising $29$6,036
IX-14 Information technologyPrograms $1,047 · Management $53 · Fundraising $14$1,114
IX-16 OccupancyPrograms $23,804 · Management $1,200 · Fundraising $326$25,330
IX-17 TravelPrograms $28 · Management $2$30
IX-23 InsuranceManagement $972$972
IX-24 Other expenses (24a–d)Programs $9,951 · Management $486$10,437
IX-25 Total functional expensesPrograms $85,493 · Management $5,384 · Fundraising $938$91,815
Part X · Balance sheet $39,370 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $32,386$39,220
X-3 Pledges and grants receivable$150
X-16 Total assetsStart of year $32,386$39,370
X-17 Accounts payable and accrued expenses$8,821
X-26 Total liabilitiesStart of year $0$8,821
X-27 Net assets without donor restrictionsStart of year $27,276$30,549
X-32 Total net assets or fund balancesStart of year $32,386$30,549
X-33 Total liabilities and net assetsStart of year $32,386$39,370
Part XI · Reconciliation of net assets $30,549 net assets at year end
XI-1 Total revenue$89,994
XI-2 Total expenses$91,815
XI-3 Revenue less expenses−$1,821
XI-4 Net assets at start of year$32,386
XI-10 Net assets at end of year$30,549

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

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