Arts Orange County FY2023 filing

Tax-deductible

Irvine, CA501(c)(3)Since 1995Arts & CultureEIN 33-0668009Revenue $1.2M in FY2023

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.
85¢ of each $1 spent went to programs.
$188K 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
4 of 6
filings with a surplus
Average surplus $24K a year · 3% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$188K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.1 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
$913K
45% of total assets
Looks good: liabilities are 45% of assets; 50% or less.
Pt X · Ln 26
Independent board members
29
of 29 voting members
Looks good: 29 of 29 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
+50% vs prior year
Spent
$1.1M
To programs
85%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$1.2M
FY2023▲ +50%
Tap a bar for its year
Revenue by fiscal year
FY2020$515K
FY2021$727K
FY2022$779K
FY2023$1.2M
FY2024$972K
FY2025$668K
Expenses
$1.1M
FY2023▲ +56%
Tap a bar for its year
Expenses by fiscal year
FY2020$530K
FY2021$647K
FY2022$706K
FY2023$1.1M
FY2024$915K
FY2025$782K
Net assets
$1.1M
FY2023▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$810K
FY2021$961K
FY2022$1.0M
FY2023$1.1M
FY2024$1.2M
FY2025$1.1M

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 Aug 1995.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $932K Management & general 13% · $142K Fundraising 2% · $27K

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

33 people listed on the 990; $188K 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
Chief Executive Officer
$138,000Pt VII · Sec A
$50,004Pt VII · Sec A
Director
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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 · $905K · in their own filed words · FY2022
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 more than 100 online meetings of 12 different cohorts of artists and arts leaders.

$438Kprogram 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…

$388Kprogram 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 cultural programming being offered by the community's artists and arts organizations.

$79Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$560K
Gifts and grantsLn 1h$533K
Other incomeLn 4–11$55K
Money outPt IX
$1.1M
Ln 25
Programscol B$932K
Managementcol C$142K
Fundraisingcol D$27K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$2.0M
LiabilitiesLn 26$913K
PeoplePt VI, VII
33
listed · VII A
PaidVII A2
Voting boardVI 1a29
IndependentVI 1b29
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$533K
Government grantsLn 1e$65K
Fundraising eventsLn 1c$87K
Fees for servicesLn 2g$560K
Investment incomeLn 3$17K
Other incomeLn 4–11$55K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$9K
SavingsLn 2$1.5M
Cash and savings togetherLn 1–2$1.5M
InvestmentsLn 11–13$323K
Total assetsLn 16$2.0M
LiabilitiesLn 26$913K
Net assetsLn 32$1.1M
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 FY23End FY23
Cash and savingsLn 1–2$728K$1.5M
InvestmentsLn 11–13$302K$323K
Total assetsLn 16$1.1M$2.0M
LiabilitiesLn 26$33K$913K
Net assetsLn 32$1.0M$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$278K$236K$28K$15K
Other salaries and wagesLn 7$179K$152K$18K$9K
Other employee benefitsLn 9$16K$13K$2K$789
Payroll taxesLn 10$38K$32K$4K$2K
Accounting feesLn 11c$3K$3K
Investment management feesLn 11f$3K$3K
Office expensesLn 13$20K$20K
Information technologyLn 14$15K$15K
OccupancyLn 16$30K$30K
Conferences, conventions and meetingsLn 19$12K$12K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$472K$472K
All other expensesLn 24e$27K$27K
Total functional expensesLn 25$1.1M$932K$142K$27K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $668K$782K−$114K$1.1M 990 PDF
FY2024 $972K$915K$57K$1.2M 990 PDF
FY2023 Viewing $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 $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 FY2023 990 (6 parts)
Part I · Summary $1,164,914 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $433,893$533,398
I-9 Program service revenuePrior year $314,108$560,116
I-10 Investment incomePrior year $2,452$16,517
I-11 Other revenuePrior year $28,168$54,883
I-12 Total revenuePrior year $778,621$1,164,914
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 $339,081$510,924
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $366,777$589,421
I-18 Total expensesPrior year $705,858$1,100,345
I-19 Revenue less expensesPrior year $72,763$64,569
Part VI · Governance 29 of 29 board members independent, no flags
VI-1a Voting members of the governing body29
VI-1b Independent voting members29
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 $1,164,914 across 9 lines filed
VIII-1b Membership dues$26,580
VIII-1c Fundraising events$86,503
VIII-1e Government grants$65,400
VIII-1f All other contributions, gifts and grants$354,915
VIII-1h Total contributions, gifts and grants$533,398
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $560,116$560,116
VIII-3 Investment incomeExcluded from tax $16,517$16,517
VIII-8 Net income from fundraising eventsExcluded from tax $54,883$54,883
VIII-12 Total revenueRelated to mission $560,116 · Unrelated business $0 · Excluded from tax $71,400$1,164,914
Part IX · Statement of functional expenses $1,100,345 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $235,732 · Management $27,850 · Fundraising $14,918$278,500
IX-7 Other salaries and wagesPrograms $152,165 · Management $17,902 · Fundraising $8,951$179,018
IX-9 Other employee benefitsPrograms $13,411 · Management $1,578 · Fundraising $789$15,778
IX-10 Payroll taxesPrograms $31,983 · Management $3,763 · Fundraising $1,882$37,628
IX-11c Accounting feesManagement $2,931$2,931
IX-11f Investment management feesManagement $3,107$3,107
IX-13 Office expensesManagement $19,867$19,867
IX-14 Information technologyManagement $15,344$15,344
IX-16 OccupancyManagement $29,873$29,873
IX-19 Conferences, conventions and meetingsManagement $12,213$12,213
IX-23 InsuranceManagement $7,574$7,574
IX-24 Other expenses (24a–d)Programs $471,943$471,943
IX-24e All other expensesPrograms $26,569$26,569
IX-25 Total functional expensesPrograms $931,803 · Management $142,002 · Fundraising $26,540$1,100,345
Part X · Balance sheet $2,025,993 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $19,758$9,311
X-2 Savings and temporary cash investmentsStart of year $708,049$1,470,443
X-3 Pledges and grants receivableStart of year $22,420$215,457
X-9 Prepaid expenses and deferred chargesStart of year $7,025$8,218
X-11 Publicly traded securitiesStart of year $301,987$322,564
X-16 Total assetsStart of year $1,059,239$2,025,993
X-17 Accounts payable and accrued expensesStart of year $32,734$889,663
X-19 Deferred revenue$22,853
X-26 Total liabilitiesStart of year $32,734$912,516
X-27 Net assets without donor restrictionsStart of year $724,518$790,913
X-28 Net assets with donor restrictionsStart of year $301,987$322,564
X-32 Total net assets or fund balancesStart of year $1,026,505$1,113,477
X-33 Total liabilities and net assetsStart of year $1,059,239$2,025,993
Part XI · Reconciliation of net assets $1,113,477 net assets at year end
XI-1 Total revenue$1,164,914
XI-2 Total expenses$1,100,345
XI-3 Revenue less expenses$64,569
XI-4 Net assets at start of year$1,026,505
XI-5 Net unrealized gains (losses) on investments$22,403
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,113,477

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

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