Arts Orange County FY2021 filing

Tax-deductible

Irvine, CA501(c)(3)Since 1995Arts & CultureEIN 33-0668009

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.
81¢ of each $1 spent went to programs.
$154K 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

FY2021 · 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
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$154K
to officers and key staff · 24% of spending
Worth a look: pay to officers and key staff is 24% of spending; over 20%.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 10.5 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
$72K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$727K
+41% vs prior year
Spent
$647K
To programs
81%
Net assets
$961K
By yearFY2020–FY2024
Revenue
$727K
FY2021▲ +41%
Revenue by fiscal year
FY2020$515K
FY2021$727K
FY2022$779K
FY2023$1.2M
FY2024$972K
FY2024$668K
Expenses
$647K
FY2021▲ +22%
Expenses by fiscal year
FY2020$530K
FY2021$647K
FY2022$706K
FY2023$1.1M
FY2024$915K
FY2024$782K
Net assets
$961K
FY2021▲ +19%
Net assets by fiscal year
FY2020$810K
FY2021$961K
FY2022$1.0M
FY2023$1.1M
FY2024$1.2M
FY2024$1.1M

From the FY2021 Form 990 (year ending June 2021) · see the original

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You’re viewing the FY2021 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

81 cents of each dollar spent went to programs.

Program services 81% · $523K Management & general 15% · $97K Fundraising 4% · $27K

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

Who runs it and what they're paid

33 people listed on the 990; $154K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Chief Executive Officer
$154,500Pt VII · Sec A
Past Chair
$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.

Provided by the organization

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3 program services account for $492K of program spending, described in the organization's own filed words · FY2020.
01

Arts Community Building and Arts Leadership

Building appreciation of, participation in, and support for the arts and arts education throughout orange county, ca. During the COVID-19 pandemic, arts orange county converted its professional development gatherings to virtual platforms, conducting nearly 100 online meetings of 12 different cohorts of artists and arts leaders.

$324Kprogram 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) voices: veterans storytelling project, which engages military veterans in creative writing projects that recount their…

$152Kprogram expense
03

Spark oc, a website providing comprehensive listings of arts & cultural events in orange county, ca. During the COVID-19 shutdown, arts orange county re-designed spark oc to focus upon virtual arts and culture programming being offered by the community's artists and arts organizations.

$15Kprogram 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 · FY2024
Total grants receivedfrom 3 funders$125K
See all 3 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$727K
Ln 12
Gifts and grantsLn 1h$532K
Fees for servicesLn 2g$192K
Investment incomeLn 3$3K
Money outPt IX
$647K
Ln 25
Programscol B$523K
Managementcol C$97K
Fundraisingcol D$27K
Owns and owesPt X
$961K
net assets · Ln 32
Cash and savingsLn 1–2$567K
Total assetsLn 16$1.0M
LiabilitiesLn 26$72K
PeoplePt VI, VII
33
listed · VII A
PaidVII A1
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$532K
Government grantsLn 1e$182K
Fees for servicesLn 2g$192K
Investment incomeLn 3$3K
Total revenueLn 12$727K
Assets in detailPt X, end of year
CashLn 1$66K
SavingsLn 2$501K
Cash and savings togetherLn 1–2$567K
InvestmentsLn 11–13$312K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$1.0M
LiabilitiesLn 26$72K
Net assetsLn 32$961K
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 FY21End FY21
Cash and savingsLn 1–2$533K$567K
InvestmentsLn 11–13$243K$312K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$987K$1.0M
LiabilitiesLn 26$177K$72K
Net assetsLn 32$810K$961K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$247K$198K$25K$25K
Other salaries and wagesLn 7$4K$4K
Other employee benefitsLn 9$5K$4K$511$511
Payroll taxesLn 10$19K$15K$2K$2K
Investment management feesLn 11f$3K$3K
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$15K$15K
Office expensesLn 13$23K$23K
Information technologyLn 14$11K$11K
OccupancyLn 16$26K$26K
Conferences, conventions and meetingsLn 19$3K$3K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$282K$282K
Total functional expensesLn 25$647K$523K$97K$27K

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 Viewing $727K$647K$80K$961K 990 PDF
FY2020 $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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $726,931 across 7 lines filed
VIII-1b Membership dues$32,480
VIII-1e Government grants$181,557
VIII-1f All other contributions, gifts and grants$317,647
VIII-1h Total contributions, gifts and grants$531,684
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $192,394$192,394
VIII-3 Investment incomeRelated to mission $2,853$2,853
VIII-12 Total revenueRelated to mission $195,247 · Unrelated business $0 · Excluded from tax $0$726,931
Part IX · Statement of functional expenses $646,820 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $197,940 · Management $24,742 · Fundraising $24,742$247,424
IX-7 Other salaries and wagesPrograms $3,923$3,923
IX-9 Other employee benefitsPrograms $4,088 · Management $511 · Fundraising $511$5,110
IX-10 Payroll taxesPrograms $15,477 · Management $1,935 · Fundraising $1,935$19,347
IX-11f Investment management feesManagement $2,766$2,766
IX-11g Other fees for servicesPrograms $1,457$1,457
IX-12 Advertising and promotionPrograms $15,080$15,080
IX-13 Office expensesManagement $23,291$23,291
IX-14 Information technologyManagement $11,491$11,491
IX-16 OccupancyManagement $25,826$25,826
IX-19 Conferences, conventions and meetingsPrograms $2,542$2,542
IX-23 InsuranceManagement $6,219$6,219
IX-24 Other expenses (24a–d)Programs $282,344$282,344
IX-25 Total functional expensesPrograms $522,851 · Management $96,781 · Fundraising $27,188$646,820
Part X · Balance sheet $1,033,115 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $54,437$65,918
X-2 Savings and temporary cash investmentsStart of year $478,472$500,812
X-3 Pledges and grants receivableStart of year $204,575$148,377
X-9 Prepaid expenses and deferred chargesStart of year $6,880$6,309
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $242,590$311,699
X-16 Total assetsStart of year $986,954$1,033,115
X-17 Accounts payable and accrued expensesStart of year $14,468$24,097
X-19 Deferred revenueStart of year $133,500$47,750
X-26 Total liabilitiesStart of year $176,768$71,847
X-27 Net assets without donor restrictionsStart of year $567,596$649,569
X-28 Net assets with donor restrictionsStart of year $242,590$311,699
X-32 Total net assets or fund balancesStart of year $810,186$961,268
X-33 Total liabilities and net assetsStart of year $986,954$1,033,115
Part XI · Reconciliation of net assets $961,268 net assets at year end
XI-1 Total revenue$726,931
XI-2 Total expenses$646,820
XI-3 Revenue less expenses$80,111
XI-4 Net assets at start of year$810,186
XI-5 Net unrealized gains (losses) on investments$70,971
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$961,268

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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