Arts Orange County FY2020 filing

Tax-deductible

Irvine, CA501(c)(3)Since 1995Arts & CultureEIN 33-0668009Revenue $515K in FY2020

On file with the IRSartsoc.org17620 Fitch Ste 255, 92614-6081 · Irvine, CATax-exempt since Aug 1995Publicly supported charity — 170(b)(1)(A)(vi)

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Arts Orange County is the leader in building appreciation of, participation in, and support for the Arts and Arts education in Orange County, california, serving as the officially-designated local Arts agency of the County of Orange and state-local partner of the california Arts council, a state agency.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
$136K 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

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
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
4 of 5
filings with a surplus
Average surplus $52K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$136K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 12.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $125K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$177K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
22
of 22 voting members
Looks good: 22 of 22 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$515K
Spent
$530K
To programs
79%
Net assets
$810K
By yearFY2020–FY2024
Revenue
$515K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$515K
FY2021$727K
FY2022$779K
FY2023$1.2M
FY2024$972K
FY2024$668K
Expenses
$530K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$530K
FY2021$647K
FY2022$706K
FY2023$1.1M
FY2024$915K
FY2024$782K
Net assets
$810K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$810K
FY2021$961K
FY2022$1.0M
FY2023$1.1M
FY2024$1.2M
FY2024$1.1M

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

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You’re viewing the FY2020 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 Aug 1995.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $418K Management & general 17% · $89K Fundraising 4% · $23K

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

23 people listed on the 990; $136K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Chief Executive Officer
$136,000Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Richard a Stein’s $190K as Chief Executive Officer is at the 100th percentile of top reported officer pay among 2216 $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

NameFY2024FY2024FY2023FY2022FY2021FY2020
Richard a Stein$190,000$180,000$138,000$164,961$154,500$136,000
Patrick J Brien$117,625$110,000$50,004———

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 Arts Orange County 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

Builds appreciation, participation, and support for arts and arts education in Orange County.

Questions for Arts Orange County

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Provided by the organization

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3 programs · $418K · in their own filed words · FY2019
01

Arts Community Building and Arts Leadership

Building appreciation of, participation in, and support for the arts and arts education throughout orange county, california.

$260Kprogram expense
02

Productions and exhibitions, including (1) imagination celebration, a month-long festival of arts for families and children including dia del nino, a festival of arts for underserved families and children and (2) the creative edge lecture, presentation of nationally-regarded speaker on subject of creativity in human endeavor and its…

$145Kprogram expense
03

Spark oc, a website providing comprehensive listings of arts & cultural events in orange county, california.

$13Kprogram 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 · FY2024
Total grants receivedfrom 3 funders$125K
See all 3 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$515K
Ln 12
Gifts and grantsLn 1h$374K
Fees for servicesLn 2g$147K
Investment incomeLn 3$4K
Money outPt IX
$530K
Ln 25
Programscol B$418K
Managementcol C$89K
Fundraisingcol D$23K
Owns and owesPt X
$810K
net assets · Ln 32
Cash and savingsLn 1–2$533K
Total assetsLn 16$987K
LiabilitiesLn 26$177K
PeoplePt VI, VII
23
listed · VII A
PaidVII A1
Voting boardVI 1a22
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$374K
Government grantsLn 1e$70K
Fundraising eventsLn 1c$59K
Fees for servicesLn 2g$147K
Investment incomeLn 3$4K
Total revenueLn 12$515K
Assets in detailPt X, end of year
CashLn 1$54K
SavingsLn 2$478K
Cash and savings togetherLn 1–2$533K
InvestmentsLn 11–13$243K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$987K
LiabilitiesLn 26$177K
Net assetsLn 32$810K
OperationsPt I, VI
EmployeesI 511
VolunteersI 60
Fiscal year endsHeaderJune
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 FY20End FY20
Cash and savingsLn 1–2$337K$533K
InvestmentsLn 11–13$247K$243K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$889K$987K
LiabilitiesLn 26$63K$177K
Net assetsLn 32$825K$810K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$213K$171K$21K$21K
Other salaries and wagesLn 7$3K$3K
Other employee benefitsLn 9$3K$3K$342$342
Payroll taxesLn 10$17K$14K$2K$2K
Advertising and promotionLn 12$14K$14K
Office expensesLn 13$29K$29K
Information technologyLn 14$2K$2K
OccupancyLn 16$28K$28K
Conferences, conventions and meetingsLn 19$4K$4K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$210K$210K
Total functional expensesLn 25$530K$418K$89K$23K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $972K$915K$57K$1.2M 990 PDF
FY2023 $1.2M$1.1M$65K$1.1M 990 PDF
FY2022 $779K$706K$73K$1.0M 990 PDF
FY2021 $727K$647K$80K$961K 990 PDF
FY2020 Viewing $515K$530K−$15K$810K 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 (6 parts)
Part I · Summary $515,432 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $523,567$373,512
I-9 Program service revenuePrior year $129,318$146,919
I-10 Investment incomePrior year $5,631$3,553
I-11 Other revenuePrior year $31,985−$8,552
I-12 Total revenuePrior year $690,501$515,432
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 $181,358$236,842
I-16a Professional fundraising feesPrior year $24,000$0
I-17 Other expensesPrior year $307,952$293,648
I-18 Total expensesPrior year $513,310$530,490
I-19 Revenue less expensesPrior year $177,191−$15,058
Part VI · Governance 22 of 22 board members independent, no flags
VI-1a Voting members of the governing body22
VI-1b Independent voting members22
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 $515,432 across 10 lines filed
VIII-1b Membership dues$25,915
VIII-1c Fundraising events$59,042
VIII-1e Government grants$69,600
VIII-1f All other contributions, gifts and grants$218,955
VIII-1h Total contributions, gifts and grants$373,512
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $146,919$146,919
VIII-3 Investment incomeExcluded from tax $3,553$3,553
VIII-8 Net income from fundraising eventsExcluded from tax −$5,298−$5,298
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax −$3,254−$3,254
VIII-12 Total revenueRelated to mission $146,919 · Unrelated business $0 · Excluded from tax −$4,999$515,432
Part IX · Statement of functional expenses $530,490 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $170,596 · Management $21,324 · Fundraising $21,324$213,244
IX-7 Other salaries and wagesPrograms $3,237$3,237
IX-9 Other employee benefitsPrograms $2,734 · Management $342 · Fundraising $342$3,418
IX-10 Payroll taxesPrograms $13,555 · Management $1,694 · Fundraising $1,694$16,943
IX-12 Advertising and promotionPrograms $13,755$13,755
IX-13 Office expensesManagement $28,509$28,509
IX-14 Information technologyManagement $2,450$2,450
IX-16 OccupancyManagement $27,528$27,528
IX-19 Conferences, conventions and meetingsPrograms $3,984$3,984
IX-23 InsuranceManagement $7,100$7,100
IX-24 Other expenses (24a–d)Programs $210,322$210,322
IX-25 Total functional expensesPrograms $418,183 · Management $88,947 · Fundraising $23,360$530,490
Part X · Balance sheet $986,954 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $16,235$54,437
X-2 Savings and temporary cash investmentsStart of year $320,881$478,472
X-3 Pledges and grants receivableStart of year $292,899$204,575
X-4 Accounts receivableStart of year $5,000$0
X-9 Prepaid expenses and deferred chargesStart of year $6,728$6,880
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $246,836$242,590
X-16 Total assetsStart of year $888,579$986,954
X-17 Accounts payable and accrued expensesStart of year $25,535$14,468
X-19 Deferred revenueStart of year $37,800$133,500
X-24 Unsecured notes and loans payable$28,800
X-26 Total liabilitiesStart of year $63,335$176,768
X-27 Net assets without donor restrictionsStart of year $578,407$567,596
X-28 Net assets with donor restrictionsStart of year $246,837$242,590
X-32 Total net assets or fund balancesStart of year $825,244$810,186
X-33 Total liabilities and net assetsStart of year $888,579$986,954
Part XI · Reconciliation of net assets $810,186 net assets at year end
XI-1 Total revenue$515,432
XI-2 Total expenses$530,490
XI-3 Revenue less expenses−$15,058
XI-4 Net assets at start of year$825,244
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$810,186

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

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