The Estria Foundation FY2023 filing

Tax-deductible

Oakland, CA501(c)(3)Arts & CultureEIN 27-3639013Revenue $876K in FY2023

On file with the IRSestria.org484 Lake Park Avenue 667, 94610-2730 · Oakland, CATax-exempt since Mar 2011Publicly supported charity — 170(b)(1)(A)(vi)

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The Estria Foundation creates art in public with assistance from artists, youth, educators, and activists. Goal is to raise awareness and inspire action in the movement to resolve human and environmental issues while educating & developing youth.

501(c)(3) charity; gifts are tax-deductible.
60¢ of each $1 spent went to programs.
$174K 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
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
2 of 5
filings with a surplus
Average deficit $27K a year · 5% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$174K
to officers and key staff · 30% of spending
Worth a look: pay to officers and key staff is 30% of spending; over 20%.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 15.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $31K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$21K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$876K
+58% vs prior year
Spent
$588K
To programs
60%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$876K
FY2023▲ +58%
Tap a bar for its year
Revenue by fiscal year
FY2020$178K
FY2021$428K
FY2022$553K
FY2023$876K
FY2024$651K
Expenses
$588K
FY2023▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2020$435K
FY2021$529K
FY2022$655K
FY2023$588K
FY2024$613K
Net assets
$1.3M
FY2023▲ +22%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1000K
FY2022$1.1M
FY2023$1.3M
FY2024$1.4M

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 (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2011.

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

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $351K Management & general 19% · $110K Fundraising 21% · $126K

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; $174K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$115,000Pt VII · Sec A
Chief Operating Officer
$58,820Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Todd Johnson’s $115K as Executive Director is at the 93rd 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Todd Johnson$115,000$115,000$115,000$100,000$100,000
Christina Tagad—$58,820$100,000——

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 The Estria Foundation 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 15aYes

Programs and updates

Creates public art with artists and youth to raise awareness and inspire action on human and environmental issues.

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Provided by the organization

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2 programs · $351K · in their own filed words · FY2023
01

Mele Murals

Completed three full mele murals. Participan numbers were much lower. Ended our distance learning format and returned to in-person programming with over 1,000 student participants. Halau paheona: served two schools for the spring semester. Both classes each completed a full mural, two murals in total. 40 students served.

$265Kprogram expense
02

Intercession Programs

We served two locations on oahu and one on the big island of hawaii. Summer programs were 4 - 5 weeks depending on location. We completed five murals. Served 382 students of which 54% were native hawaiian.

$87Kprogram 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$31K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$876K
Ln 12
Gifts and grantsLn 1h$749K
Fees for servicesLn 2g$92K
Investment incomeLn 3$36K
Money outPt IX
$588K
Ln 25
Programscol B$351K
Managementcol C$110K
Fundraisingcol D$126K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$777K
Total assetsLn 16$1.3M
LiabilitiesLn 26$21K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$749K
Government grantsLn 1e$133K
Fees for servicesLn 2g$92K
Investment incomeLn 3$36K
Total revenueLn 12$876K
Assets in detailPt X, end of year
CashLn 1$187K
SavingsLn 2$590K
Cash and savings togetherLn 1–2$777K
InvestmentsLn 11–13$495K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$5
Total assetsLn 16$1.3M
LiabilitiesLn 26$21K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 511
VolunteersI 610
Fiscal year endsHeaderDecember
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 FY23End FY23
Cash and savingsLn 1–2$98K$777K
InvestmentsLn 11–13$804K$495K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$1.1M$1.3M
LiabilitiesLn 26$25K$21K
Net assetsLn 32$1.1M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$174K$89K$43K$43K
Other salaries and wagesLn 7$134K$125K$4K$4K
Other employee benefitsLn 9$17K$12K$3K$3K
Payroll taxesLn 10$31K$22K$5K$5K
Legal feesLn 11b$7K$7K
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$122K$38K$17K$67K
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$3K$3K
Information technologyLn 14$6K$6K$616
TravelLn 17$9K$9K
InsuranceLn 23$20K$14K$3K$2K
Other expenses (24a–d)Ln 24$50K$43K$7K
All other expensesLn 24e$602$602
Total functional expensesLn 25$588K$351K$110K$126K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $651K$613K$38K$1.4M 990 PDF
FY2023 Viewing $876K$588K$288K$1.3M 990 PDF
FY2022 $553K$655K−$102K$1.1M 990 PDF
FY2021 $428K$529K−$101K$1000K 990 PDF
FY2020 $178K$435K−$257K$1.3M 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 (6 parts)
Part I · Summary $875,916 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $390,631$748,590
I-9 Program service revenuePrior year $85,325$91,649
I-10 Investment incomePrior year $19,954$35,677
I-11 Other revenuePrior year $57,156$0
I-12 Total revenuePrior year $553,066$875,916
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $457,666$355,493
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $197,572$232,460
I-18 Total expensesPrior year $655,238$587,953
I-19 Revenue less expensesPrior year −$102,172$287,963
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $875,916 across 6 lines filed
VIII-1e Government grants$132,973
VIII-1f All other contributions, gifts and grants$615,617
VIII-1h Total contributions, gifts and grants$748,590
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $91,649$91,649
VIII-3 Investment incomeRelated to mission $35,677$35,677
VIII-12 Total revenueRelated to mission $127,326 · Unrelated business $0 · Excluded from tax $0$875,916
Part IX · Statement of functional expenses $587,953 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $88,608 · Management $42,606 · Fundraising $42,606$173,820
IX-7 Other salaries and wagesPrograms $125,338 · Management $4,161 · Fundraising $4,324$133,823
IX-9 Other employee benefitsPrograms $11,734 · Management $2,651 · Fundraising $2,515$16,900
IX-10 Payroll taxesPrograms $21,665 · Management $4,643 · Fundraising $4,642$30,950
IX-11b Legal feesManagement $7,491$7,491
IX-11c Accounting feesManagement $11,825$11,825
IX-11g Other fees for servicesPrograms $37,682 · Management $17,368 · Fundraising $66,754$121,804
IX-12 Advertising and promotionFundraising $2,618$2,618
IX-13 Office expensesManagement $2,816$2,816
IX-14 Information technologyManagement $5,867 · Fundraising $616$6,483
IX-17 TravelPrograms $8,971$8,971
IX-23 InsurancePrograms $14,467 · Management $2,957 · Fundraising $2,290$19,714
IX-24 Other expenses (24a–d)Programs $42,748 · Management $7,388$50,136
IX-24e All other expensesManagement $602$602
IX-25 Total functional expensesPrograms $351,213 · Management $110,375 · Fundraising $126,365$587,953
Part X · Balance sheet $1,313,400 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $98,423$186,574
X-2 Savings and temporary cash investments$589,939
X-4 Accounts receivableStart of year $174,847$36,882
X-9 Prepaid expenses and deferred chargesStart of year $2,673$4,943
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $804,174$495,057
X-15 Other assetsStart of year $5$5
X-16 Total assetsStart of year $1,080,122$1,313,400
X-17 Accounts payable and accrued expensesStart of year $4,554$9,507
X-25 Other liabilitiesStart of year $20,193$11,822
X-26 Total liabilitiesStart of year $24,747$21,329
X-27 Net assets without donor restrictionsStart of year $1,055,375$1,292,071
X-32 Total net assets or fund balancesStart of year $1,055,375$1,292,071
X-33 Total liabilities and net assetsStart of year $1,080,122$1,313,400
Part XI · Reconciliation of net assets $1,292,071 net assets at year end
XI-1 Total revenue$875,916
XI-2 Total expenses$587,953
XI-3 Revenue less expenses$287,963
XI-4 Net assets at start of year$1,055,375
XI-5 Net unrealized gains (losses) on investments−$51,267
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,292,071

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

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