Art Active INC EIN 47-2814898

Art Active INC

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Teaches inner-city children and seniors art to build academic and social skills. For fiscal year 2024 it reported $134K in revenue, $198K in expenses, and $-84K in net assets.Pt I

Type
Public charity (501(c)(3)) · Arts & Culture
Location
Los Angeles, CA
Website
www.artactivela.org
Filings
5 on file (2020–2024)
Revenue
$134KFY2024
Expenses
$198K
Net assets
$-84K
People
3
Filings
5
Updates
0
More identity details & actions ⌄
EIN  47-2814898 Public charity (501(c)(3)) Los Angeles, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Teaches inner-city children and seniors art to build academic and social skills.
Leadership
Christopher Burton · President
Money in and out
$134K revenue, $198K expenses
Bottom line
70% program efficiency
Where the money goes · FY2024
Total revenue
$134K
Pt VIII · Ln 12
Total expenses
$198K
Pt IX · Ln 25
Net assets
$-84K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$63K
Where spending went · Part IX cols B–D
Program services $0.70 Management & general $0.09 Fundraising $0.22
Program efficiency
70%
of spending reaches programs▲ +4% vs prior filing year
Operating runway
0.6mo
months of highly liquid reserves at operating expense rate▼ -57% vs prior filing year
Surplus margin
-47%
revenue over expenses, this year▼ -4440% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$134K
FY2024▼ -50%
Expenses
$198K
FY2024▼ -27%
Total assets
$10K
FY2024▼ -67%
Total liabilities
$94K
FY2024▲ +83%
Total revenue
$134K
Pt VIII · Ln 12
Total expenses
$198K
Pt IX · Ln 25
Net assets
$-84K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$63K
Total assetsPt X · Ln 16$10K
Program-expense ratioPt IX · col B70%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 43
Mission & Programs · Part III

Where the work happens

1 program service account for $138K of program spending, described in the organization's own filed words · FY2024.
01

Art active offerred and conducted multiple art classes in ceramic design, coding, floural design, mindful training and collaging. Conducted various community outreach programs providing art programs for children with autism, for neigbourhood council annual community festival and for "handwraps in the park" community festival.

$138Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CArt Active INC
EINHdr · item D47-2814898
Principal addressHdr · item CLos Angeles, CA
WebsiteHdr · item Jwww.artactivela.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A20)
Ruling yearIRS BMFApr 2015

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1b3
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Christopher Burton’s $7K as President is at the 6th percentile of top reported officer pay among 2213 $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.

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Statement of Revenue

Part VIII
Contributions & grants100%$134K
Total revenueLn 12$134K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.70 Management & general $0.09 Fundraising $0.22
Program services70%$138K
Management & general9%$17K
Fundraising22%$43K
Total functional expensesLn 25$198K

Balance Sheet

Part X · end of year
CashLn 1$10K
Total assetsLn 16$10K
Total liabilitiesLn 26$94K
Total net assetsLn 32$-84K
Months of cash on handcomputed0.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $10K · Operating expenses/yr $198K
0.6 months
Where the money goes
Program services
Program services $138K · Total expenses $198K
70%
Management & General
Management & general $17K · Total expenses $198K
9%
Fundraising
Fundraising $43K · Total expenses $198K
22%
Cost to raise $1
Fundraising expense (3-yr avg) $53K · Solicited contributions (3-yr avg) $213K
$0.25 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $134K · Total revenue $134K
100%
Government reliance
Government grants — · Total revenue $134K
Earned-income share
Program service revenue $0 · Total revenue $134K
0%
Investment reliance
Investment income $0 · Total revenue $134K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $198K
0%
Growth & trend
Revenue growth (YoY)
This year $134K · Prior year $268K
-50%
Revenue CAGR
FY2020 $103K · FY2024 $134K
+7%
Net-asset trend (YoY)
End of year $-84K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $134K · Expenses $198K
-47%
Liabilities-to-Assets
Total liabilities — · Total assets $10K
Net-asset ratio
Net assets $-84K · Total assets $10K
-838%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $10K
0%
People & payroll
Highest Reported Total Compensation
Individual Christopher Burton · Reported title President · Highest reported compensation $0 · Total expenses $198K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $62K · Total expenses $198K
31%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 70%
Overhead ratio 9%
Fundraising cost ratio 32%
Revenue growth -50%
Investment management fee ratio 0%
Legal fee ratio 0.4%
Accounting fee ratio 5%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$33
Grants paid · 1 grant · $6K · 2021–2021
Various Qualified OrganizatioFY2021$5,636

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$134K revenue · viewing · ⤓ 990 PDF
FY2023$268K revenue · ⤓ 990 PDF
FY2022$236K revenue · ⤓ 990 PDF
FY2021$154K revenue · ⤓ 990 PDF
FY2020$103K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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