Summer camps, art classes art education

501(c)(3) charity; gifts are tax-deductible.
59¢ of each $1 spent went to programs.
$87K 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

FY2024 · 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
1 of 3
filings with a surplus
Average deficit $111K a year · 36% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$87K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $32K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$479K
264% of total assets
Concern: liabilities are 264% of assets; over 80%.
Pt X · Ln 26
Independent board members
0
of 7 voting members
Concern: none of 7 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$326K
+39% vs prior year
Spent
$317K
To programs
59%
Net assets
−$298K
By yearFY2021–FY2024
Revenue
$326K
FY2024▲ +39%
Tap a bar for its year
Revenue by fiscal year
FY2021$361K
FY2023$235K
FY2024$326K
Expenses
$317K
FY2024▼ -33%
Tap a bar for its year
Expenses by fiscal year
FY2021$461K
FY2023$476K
FY2024$317K
Net assets
−$298K
FY2024▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2021$21K
FY2023−$306K
FY2024−$298K

From the FY2024 Form 990 (year ending May 2024) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2015.

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

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $187K Management & general 41% · $130K

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

8 people listed on the 990; $87K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Facilities Dir
$45,000Pt VII · Sec A
Program Dir
$42,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Comm Director
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Mara Tirado’s $45K as Facilities Dir is at the 39th 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2021
Mara Tirado$45,000$45,000—
Laura Horton$42,000$42,000$38,250
Shelancia Dani——$32,427
Janet Lipp——$32,000

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.

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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

Offers summer camps and art classes to provide art education.

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Provided by the organization

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1 program · $114K · in their own filed words · FY2023
01

Summer camps and art classes

$114Kprogram 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 1 funder$32K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$326K
Ln 12
Fees for servicesLn 2g$189K
Gifts and grantsLn 1h$137K
Money outPt IX
$317K
Ln 25
Programscol B$187K
Managementcol C$130K
Owns and owesPt X
−$298K
net assets · Ln 32
Cash and savingsLn 1–2$4K
Total assetsLn 16$181K
LiabilitiesLn 26$479K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$137K
Government grantsLn 1e$114K
Fees for servicesLn 2g$189K
Total revenueLn 12$326K
Assets in detailPt X, end of year
CashLn 1$4K
Cash and savings togetherLn 1–2$4K
Other assetsLn 15$177K
Total assetsLn 16$181K
LiabilitiesLn 26$479K
Net assetsLn 32−$298K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderMay
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 FY24End FY24
Cash and savingsLn 1–2$3K$4K
Total assetsLn 16$180K$181K
LiabilitiesLn 26$487K$479K
Net assetsLn 32−$306K−$298K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$168K$168K
Accounting feesLn 11c$630$630
Advertising and promotionLn 12$175$175
Office expensesLn 13$5K$5K
OccupancyLn 16$114K$114K
TravelLn 17$39$39
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$21K$19K$2K
Total functional expensesLn 25$317K$187K$130K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $326K$317K$9K−$298K 990 PDF
FY2023 $235K$476K−$241K−$306K 990 PDF
FY2022 Not on file
FY2021 $361K$461K−$100K$21K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $326,040 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $132,590$137,486
I-9 Program service revenuePrior year $102,276$188,554
I-10 Investment incomePrior year $8$0
I-11 Other revenue$0
I-12 Total revenuePrior year $234,874$326,040
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $191,212$168,252
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $285,088$149,087
I-18 Total expensesPrior year $476,300$317,339
I-19 Revenue less expensesPrior year −$241,426$8,701
Part VI · Governance 0 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members0
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 $326,040 across 7 lines filed
VIII-1b Membership dues$7,019
VIII-1e Government grants$114,000
VIII-1f All other contributions, gifts and grants$16,467
VIII-1h Total contributions, gifts and grants$137,486
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $188,554$188,554
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $188,554$326,040
Part IX · Statement of functional expenses $317,339 across 8 lines filed
IX-7 Other salaries and wagesPrograms $168,252$168,252
IX-11c Accounting feesManagement $630$630
IX-12 Advertising and promotionManagement $175$175
IX-13 Office expensesManagement $4,813$4,813
IX-16 OccupancyManagement $113,841$113,841
IX-17 TravelManagement $39$39
IX-23 InsuranceManagement $8,567$8,567
IX-24 Other expenses (24a–d)Programs $18,949 · Management $2,073$21,022
IX-25 Total functional expensesPrograms $187,201 · Management $130,138 · Fundraising $0$317,339
Part X · Balance sheet $181,280 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $3,284$4,284
X-15 Other assetsStart of year $177,002$176,996
X-16 Total assetsStart of year $180,286$181,280
X-17 Accounts payable and accrued expensesStart of year $21,111$17,686
X-24 Unsecured notes and loans payableStart of year $465,615$461,367
X-26 Total liabilitiesStart of year $486,726$479,053
X-32 Total net assets or fund balancesStart of year −$306,440−$297,773
X-33 Total liabilities and net assetsStart of year $180,286$181,280
Part XI · Reconciliation of net assets −$297,773 net assets at year end
XI-1 Total revenue$326,040
XI-2 Total expenses$317,339
XI-3 Revenue less expenses$8,701
XI-4 Net assets at start of year−$306,440
XI-10 Net assets at end of year−$297,773

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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