The artscenter exists in order to educate and inspire artistic creativity and to enrich the lives of people of all ages.

501(c)(3) charity; gifts are tax-deductible.
61¢ of each $1 spent went to programs.
$126K 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
5 of 7
filings with a surplus
Average surplus $419K a year · 20% of revenue · last 7 filings
Fine: a surplus in 5 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
61%
of spending
Worth a look: 61% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$126K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $28K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$5.9M
60% of total assets
Fine: liabilities are 60% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.6M
+53% vs prior year
Spent
$2.3M
To programs
61%
Net assets
$3.9M
By yearFY2019–FY2025
Revenue
$2.6M
FY2023▲ +53%
Tap a bar for its year
Revenue by fiscal year
FY2019$3.4M
FY2020$1.1M
FY2021$2.0M
FY2022$1.7M
FY2023$2.6M
FY2024$1.3M
FY2025$2.2M
Expenses
$2.3M
FY2023▲ +53%
Tap a bar for its year
Expenses by fiscal year
FY2019$1.5M
FY2020$843K
FY2021$951K
FY2022$1.5M
FY2023$2.3M
FY2024$2.1M
FY2025$2.3M
Net assets
$3.9M
FY2023▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2019$2.0M
FY2020$2.3M
FY2021$3.3M
FY2022$3.5M
FY2023$3.9M
FY2024$3.2M
FY2025$3.0M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

Give Claim
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 Nov 1976.

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

Where the money goes

61 cents of each dollar spent went to programs.

Program services 61% · $1.4M Management & general 20% · $445K Fundraising 19% · $438K

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

Something off? Claim to add context

Who runs it and what they're paid

16 people listed on the 990; $126K paid to officers and key staff.

Part VII, Section A · reportable compensation
Excutive Director
$99,317Pt VII · Sec A
Interim Executive Director
$27,000Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Wendy Smith’s $79K as Executive Director is at the 17th percentile of top reported officer pay among 3924 $1–10M 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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Wendy Smith$79,231$99,797————
Jennifer L Shultz-Thomas——$99,317$54,417——
Daniel Mayer———$14,275$98,319$96,338
Michael Frisch——$27,000———

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.

See Arts Center executive salaries →

On this list? Claim this org

Something off? Claim to add context

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

Educates and inspires artistic creativity, enriching lives for all ages.

Questions for Arts Center

Tap to ask. Arts Center sees how many people are interested.

Your first name shows with your question. Arts Center answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $1.3M · in their own filed words · FY2023
01

The artscenter's artschool serves as the largest resource in orange county for learners of all ages to explore their artistic capacity and creativity. Sessions are offered quarterly throughout the year at various skill levels in areas such as drawing, painting, digital arts, writing, ceramics, improv, fiber arts, dance, 3d printing…

$673Kprogram expense
02

The artscenter's youth programming is paramount to the mission since nearly half of the patrons are under age 18. For forty years, artscamp has offered week-long summer sessions for grades k-9 taught by local professional teaching artists. These camps offer over 150 arts education classes taught over nine weeks.

$475Kprogram expense
03

The artscenter's performances and concerts program aims to create an inspiring theater experiences to both artists and patrons. The program brings touring artists as well as local performers who bring music, improve, puppetry, and dance to the artscenter's stage. In 2023, the final performances were staged in the wynn theater.

$130Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$28K
Grants paid · 3 grants · $155K · 2023–2025
Unitemized GrantFY2025$60,038
Unitemized GrantFY2024$48,220
Unitemized GrantFY2023$46,422

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.6M
Ln 12
Investment incomeLn 3$1.2M
Fees for servicesLn 2g$879K
Gifts and grantsLn 1h$363K
Money outPt IX
$2.3M
Ln 25
Programscol B$1.4M
Managementcol C$445K
Fundraisingcol D$438K
Owns and owesPt X
$3.9M
net assets · Ln 32
Cash and savingsLn 1–2$895K
Total assetsLn 16$9.8M
LiabilitiesLn 26$5.9M
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$363K
Government grantsLn 1e$84K
Fees for servicesLn 2g$879K
Investment incomeLn 3$1.2M
Other incomeLn 4–11$134K
Gains on assetsLn 7$1.2M
Total revenueLn 12$2.6M
Assets in detailPt X, end of year
CashLn 1$246K
SavingsLn 2$649K
Cash and savings togetherLn 1–2$895K
Land, buildings, equipmentLn 10c$8.7M
Other assetsLn 15$46K
Total assetsLn 16$9.8M
LiabilitiesLn 26$5.9M
Net assetsLn 32$3.9M
OperationsPt I, VI
EmployeesI 579
VolunteersI 657
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$2.4M$895K
Land, buildings, equipmentLn 10c$5.9M$8.7M
Total assetsLn 16$8.7M$9.8M
LiabilitiesLn 26$5.2M$5.9M
Net assetsLn 32$3.5M$3.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$46K$46K
Pay of current officers, directors and key staffLn 5$112K$42K$41K$29K
Other salaries and wagesLn 7$596K$404K$93K$99K
Pension plan contributionsLn 8$5K$616$3K$2K
Other employee benefitsLn 9$16K$2K$8K$6K
Payroll taxesLn 10$56K$36K$10K$10K
Accounting feesLn 11c$40K$40K
Other fees for servicesLn 11g$97K$19K$76K$2K
Advertising and promotionLn 12$67K$50K$6K$11K
Office expensesLn 13$90K$25K$56K$10K
OccupancyLn 16$484K$310K$87K$87K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$72K$46K$13K$13K
InsuranceLn 23$19K$12K$4K$3K
Other expenses (24a–d)Ln 24$542K$374K$168K
All other expensesLn 24e$6K$6K
Total functional expensesLn 25$2.3M$1.4M$445K$438K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.2M$2.3M−$171K$3.0M 990 PDF
FY2024 $1.3M$2.1M−$754K$3.2M 990 PDF
FY2023 Viewing $2.6M$2.3M$364K$3.9M 990 PDF
FY2022 $1.7M$1.5M$232K$3.5M 990 PDF
FY2021 $2.0M$951K$1.1M$3.3M 990 PDF
FY2020 $1.1M$843K$262K$2.3M 990 PDF
FY2019 $3.4M$1.5M$1.9M$2.0M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $2,615,380 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $859,967$362,864
I-9 Program service revenuePrior year $693,846$879,168
I-10 Investment incomePrior year $2,840$1,239,201
I-11 Other revenuePrior year $147,307$134,147
I-12 Total revenuePrior year $1,703,960$2,615,380
I-13 Grants and similar amounts paidPrior year $23,659$46,422
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $590,776$785,023
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $857,852$1,419,623
I-18 Total expensesPrior year $1,472,287$2,251,068
I-19 Revenue less expensesPrior year $231,673$364,312
Part VI · Governance 14 of 14 board members independent, 1 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,615,380 across 10 lines filed
VIII-1e Government grants$84,250
VIII-1f All other contributions, gifts and grants$278,614
VIII-1h Total contributions, gifts and grants$362,864
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $879,168$879,168
VIII-3 Investment incomeExcluded from tax $15,612$15,612
VIII-6 Net rental income or lossRelated to mission $36,740$36,740
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,223,589$1,223,589
VIII-8 Net income from fundraising eventsExcluded from tax $96,119$96,119
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,288$1,288
VIII-12 Total revenueRelated to mission $917,196 · Unrelated business $0 · Excluded from tax $1,335,320$2,615,380
Part IX · Statement of functional expenses $2,251,068 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $46,422$46,422
IX-5 Pay of current officers, directors and key staffPrograms $42,122 · Management $40,678 · Fundraising $29,119$111,919
IX-7 Other salaries and wagesPrograms $404,355 · Management $92,844 · Fundraising $98,690$595,889
IX-8 Pension plan contributionsPrograms $616 · Management $2,612 · Fundraising $1,901$5,129
IX-9 Other employee benefitsPrograms $1,962 · Management $8,323 · Fundraising $6,056$16,341
IX-10 Payroll taxesPrograms $35,548 · Management $10,275 · Fundraising $9,922$55,745
IX-11c Accounting feesManagement $39,950$39,950
IX-11g Other fees for servicesPrograms $19,491 · Management $75,818 · Fundraising $2,017$97,326
IX-12 Advertising and promotionPrograms $49,731 · Management $6,239 · Fundraising $10,649$66,619
IX-13 Office expensesPrograms $24,585 · Management $55,973 · Fundraising $9,663$90,221
IX-16 OccupancyPrograms $310,448 · Management $86,884 · Fundraising $86,655$483,987
IX-20 InterestManagement $2,838$2,838
IX-22 Depreciation, depletion and amortizationPrograms $46,098 · Management $13,323 · Fundraising $12,867$72,288
IX-23 InsurancePrograms $12,141 · Management $3,509 · Fundraising $3,389$19,039
IX-24 Other expenses (24a–d)Programs $374,165 · Fundraising $167,540$541,705
IX-24e All other expensesManagement $5,650$5,650
IX-25 Total functional expensesPrograms $1,367,684 · Management $444,916 · Fundraising $438,468$2,251,068
Part X · Balance sheet $9,803,962 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,145,631$245,865
X-2 Savings and temporary cash investmentsStart of year $1,297,813$649,385
X-3 Pledges and grants receivableStart of year $338,696$164,110
X-4 Accounts receivableStart of year $25,271$16,072
X-9 Prepaid expenses and deferred chargesStart of year $4,000$151
X-10c Land, buildings and equipment, netStart of year $5,886,865$8,682,858
X-15 Other assetsStart of year $3,636$45,521
X-16 Total assetsStart of year $8,701,912$9,803,962
X-17 Accounts payable and accrued expensesStart of year $22,121$339,634
X-19 Deferred revenueStart of year $59,137$95,199
X-25 Other liabilitiesStart of year $475,000$0
X-26 Total liabilitiesStart of year $5,156,258$5,893,996
X-27 Net assets without donor restrictionsStart of year $1,954,136$3,804,728
X-28 Net assets with donor restrictionsStart of year $1,591,518$105,238
X-32 Total net assets or fund balancesStart of year $3,545,654$3,909,966
X-33 Total liabilities and net assetsStart of year $8,701,912$9,803,962
Part XI · Reconciliation of net assets $3,909,966 net assets at year end
XI-1 Total revenue$2,615,380
XI-2 Total expenses$2,251,068
XI-3 Revenue less expenses$364,312
XI-4 Net assets at start of year$3,545,654
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,909,966

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

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.