The Crucible FY2024 filing

Tax-deductible

Oakland, CA501(c)(3)Since 1999EducationEIN 52-2137825Revenue $3.5M in FY2024

On file with the IRSthecrucible.org1260 7th St, 94607-2150 · Oakland, CATax-exempt since Dec 1999School — 170(b)(1)(A)(ii)

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A leader in the bay area arts community, the Crucible is widely recognized for its exceptional learning experiences, rich and varied arts programs, skilled and committed faculty, and unparalleled educational facilities.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$194K 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
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
3 of 6
filings with a surplus
Average deficit $235K a year · 7% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$194K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $219K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3.7M
94% of total assets
Concern: liabilities are 94% of assets; over 80%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.5M
+13% vs prior year
Spent
$3.6M
To programs
75%
Net assets
$215K
By yearFY2020–FY2025
Revenue
$3.5M
FY2024▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.8M
FY2021$3.4M
FY2022$3.3M
FY2023$3.1M
FY2024$3.5M
FY2025$4.1M
Expenses
$3.6M
FY2024▼ -13%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.7M
FY2021$3.2M
FY2022$4.1M
FY2023$4.1M
FY2024$3.6M
FY2025$3.8M
Net assets
$215K
FY2024▼ -37%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$1.9M
FY2022$1.2M
FY2023$340K
FY2024$215K
FY2025$439K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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 Dec 1999.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $2.7M Management & general 16% · $574K Fundraising 9% · $324K

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

7 people listed on the 990; $194K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$194,363Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Seth Steward’s $133K as Former Executive Director is at the 55th percentile of top reported officer pay among 3395 $1–10M education 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 · 5 named individuals · Part VII

NameFY2025FY2024FY2022FY2021FY2020
Seth Steward$132,729$194,363———
Susan Mernit——$170,000$161,420$147,000
Renee Ventimiglia——$125,351$132,953$114,178
Douglas Yeiser$104,915————
Natasha Von Kanael———$104,494—

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 The Crucible 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
  • Loans to or from officersSch L · Pt II4 listed

Programs and updates

Inspires creative exploration through welcoming, hands-on arts education and experiences.

Questions for The Crucible

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Provided by the organization

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1 program · $2.7M · in their own filed words · FY2024
01

Studio

The crucible helps to make the arts accessible by providing affordable studios, stalls and locker spaces to working artists. We developed the crucible's expanded access to tools & equipment (create) program as a way for current and former students to benefit from broader access to the tools and resources of the CRUCIBLE.ADULTS: the…

$2.7Mprogram 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
See all 6 funders →
Grants paid · 2 grants · $66K · 2020–2021
Unitemized GrantFY2021$15,500
Unitemized GrantFY2020$50,960

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.5M
Ln 12
Fees for servicesLn 2g$2.0M
Gifts and grantsLn 1h$1.4M
Investment incomeLn 3$54K
Money outPt IX
$3.6M
Ln 25
Programscol B$2.7M
Managementcol C$574K
Fundraisingcol D$324K
Owns and owesPt X
$215K
net assets · Ln 32
Cash and savingsLn 1–2$260K
Total assetsLn 16$3.9M
LiabilitiesLn 26$3.7M
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$105K
Noncash giftsLn 1g$20K
Fundraising eventsLn 1c$5K
Fees for servicesLn 2g$2.0M
Investment incomeLn 3$54K
Other incomeLn 4–11$5K
Total revenueLn 12$3.5M
Assets in detailPt X, end of year
CashLn 1$260K
Cash and savings togetherLn 1–2$260K
Land, buildings, equipmentLn 10c$3.4M
Total assetsLn 16$3.9M
LiabilitiesLn 26$3.7M
Net assetsLn 32$215K
OperationsPt I, VI
EmployeesI 5159
VolunteersI 689
Fiscal year endsHeaderDecember
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$202K$260K
Land, buildings, equipmentLn 10c$3.6M$3.4M
Total assetsLn 16$3.9M$3.9M
LiabilitiesLn 26$3.6M$3.7M
Net assetsLn 32$330K$215K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$194K$154K$25K$16K
Other salaries and wagesLn 7$1.7M$1.4M$220K$144K
Other employee benefitsLn 9$157K$124K$20K$13K
Payroll taxesLn 10$163K$129K$21K$13K
Other fees for servicesLn 11g$413K$83K$227K$103K
Advertising and promotionLn 12$21$12$8$1
Office expensesLn 13$237K$209K$6K$21K
Information technologyLn 14$35K$7K$19K$9K
OccupancyLn 16$135K$125K$9K$1K
InterestLn 20$137K$127K$9K$1K
Depreciation, depletion and amortizationLn 22$185K$182K$2K$299
InsuranceLn 23$92K$76K$13K$2K
Other expenses (24a–d)Ln 24$85K$83K$2K$237
Total functional expensesLn 25$3.6M$2.7M$574K$324K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.1M$3.8M$223K$439K 990 PDF
FY2024 Viewing $3.5M$3.6M−$115K$215K 990 PDF
FY2023 $3.1M$4.1M−$1.1M$340K 990 PDF
FY2022 $3.3M$4.1M−$768K$1.2M 990 PDF
FY2021 $3.4M$3.2M$206K$1.9M 990 PDF
FY2020 $2.8M$2.7M$95K$1.7M 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 FY2024 990 (6 parts)
Part I · Summary $3,460,534 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $989,826$1,362,894
I-9 Program service revenuePrior year $2,095,111$2,039,114
I-10 Investment incomePrior year $4,323$54,010
I-11 Other revenuePrior year $24,805$4,516
I-12 Total revenuePrior year $3,114,065$3,460,534
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 $2,756,654$2,256,057
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,418,077$1,319,206
I-18 Total expensesPrior year $4,174,731$3,575,263
I-19 Revenue less expensesPrior year −$1,060,666−$114,729
Part VI · Governance 6 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $3,460,534 across 10 lines filed
Lines not itemized here account for $592 of total revenue; see the IRS return.
VIII-1c Fundraising events$5,000
VIII-1e Government grants$105,443
VIII-1f All other contributions, gifts and grants$1,252,451
VIII-1g Noncash contributions (included above)$20,213
VIII-1h Total contributions, gifts and grants$1,362,894
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,039,114$2,039,114
VIII-3 Investment incomeExcluded from tax $54,010$54,010
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $3,924$3,924
VIII-12 Total revenueRelated to mission $2,039,114 · Unrelated business $0 · Excluded from tax $58,526$3,460,534
Part IX · Statement of functional expenses $3,575,263 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $153,795 · Management $24,550 · Fundraising $16,018$194,363
IX-7 Other salaries and wagesPrograms $1,378,409 · Management $220,037 · Fundraising $143,562$1,742,008
IX-9 Other employee benefitsPrograms $124,091 · Management $19,809 · Fundraising $12,924$156,824
IX-10 Payroll taxesPrograms $128,869 · Management $20,571 · Fundraising $13,422$162,862
IX-11g Other fees for servicesPrograms $82,619 · Management $227,203 · Fundraising $103,274$413,096
IX-12 Advertising and promotionPrograms $12 · Management $8 · Fundraising $1$21
IX-13 Office expensesPrograms $209,375 · Management $6,365 · Fundraising $21,218$236,958
IX-14 Information technologyPrograms $6,979 · Management $19,193 · Fundraising $8,724$34,896
IX-16 OccupancyPrograms $124,767 · Management $9,473 · Fundraising $1,239$135,479
IX-20 InterestPrograms $126,582 · Management $9,314 · Fundraising $1,218$137,114
IX-22 Depreciation, depletion and amortizationPrograms $182,101 · Management $2,291 · Fundraising $299$184,691
IX-23 InsurancePrograms $76,487 · Management $13,315 · Fundraising $1,741$91,543
IX-24 Other expenses (24a–d)Programs $83,362 · Management $1,809 · Fundraising $237$85,408
IX-25 Total functional expensesPrograms $2,677,448 · Management $573,938 · Fundraising $323,877$3,575,263
Part X · Balance sheet $3,876,007 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $201,581$260,023
X-3 Pledges and grants receivableStart of year $69,535$158,858
X-8 Inventories for sale or useStart of year $5,000$0
X-9 Prepaid expenses and deferred chargesStart of year $43,375$41,295
X-10c Land, buildings and equipment, netStart of year $3,601,227$3,415,831
X-16 Total assetsStart of year $3,920,718$3,876,007
X-17 Accounts payable and accrued expensesStart of year $291,273$317,184
X-19 Deferred revenueStart of year $603,884$459,029
X-25 Other liabilitiesStart of year $333,243$416,363
X-26 Total liabilitiesStart of year $3,590,790$3,660,808
X-27 Net assets without donor restrictionsStart of year $249,928$80,199
X-28 Net assets with donor restrictionsStart of year $80,000$135,000
X-32 Total net assets or fund balancesStart of year $329,928$215,199
X-33 Total liabilities and net assetsStart of year $3,920,718$3,876,007
Part XI · Reconciliation of net assets $215,199 net assets at year end
XI-1 Total revenue$3,460,534
XI-2 Total expenses$3,575,263
XI-3 Revenue less expenses−$114,729
XI-4 Net assets at start of year$329,928
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$215,199

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

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