Live Arts INC FY2020 filing

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To forge theater and community since 1990.

501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
$41K 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

FY2020 · 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
2 of 6
filings with a surplus
Average deficit $43K a year · 5% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$41K
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
2 mo
of spending, in cash
Fine: 2.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $101K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$92K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$759K
Spent
$842K
To programs
71%
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$759K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$759K
FY2021$708K
FY2022$992K
FY2023$1.0M
FY2024$967K
FY2025$1.0M
Expenses
$842K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$842K
FY2021$645K
FY2022$947K
FY2023$1.1M
FY2024$1.1M
FY2025$1.1M
Net assets
$1.1M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.2M
FY2023$1.1M
FY2024$997K
FY2025$917K

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Jun 1990.

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

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $599K Management & general 19% · $160K Fundraising 10% · $83K

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

22 people listed on the 990; $41K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Prior Exec D
$41,333Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Lisa Capraro’s $72K as Executive Di is at the 12th 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 · 3 named individuals · Part VII

NameFY2025FY2023FY2022FY2021FY2020
Anne Hunter—$79,609$80,049$65,763—
Lisa Capraro$71,625————
Bree Luck————$41,333

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 Live Arts INC executive salaries →

1 open job right now. See them →

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

Creates theater and builds community since 1990.

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1 program · $599K · in their own filed words · FY2019
01

To provide artists with affordable performance and rehearsal space, so that they may develop and nurture their crafts and talents; to enhance community cultural events.

$599Kprogram 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
See all 6 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$759K
Ln 12
Fees for servicesLn 2g$358K
Gifts and grantsLn 1h$344K
Other incomeLn 4–11$55K
Money outPt IX
$842K
Ln 25
Programscol B$599K
Managementcol C$160K
Fundraisingcol D$83K
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$143K
Total assetsLn 16$1.2M
LiabilitiesLn 26$92K
PeoplePt VI, VII
22
listed · VII A
PaidVII A1
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$344K
Noncash giftsLn 1g$9K
Fundraising eventsLn 1c$2K
Fees for servicesLn 2g$358K
Investment incomeLn 3$2K
Other incomeLn 4–11$55K
Gains on assetsLn 7$532
Total revenueLn 12$759K
Assets in detailPt X, end of year
CashLn 1$143K
Cash and savings togetherLn 1–2$143K
InvestmentsLn 11–13$139K
Land, buildings, equipmentLn 10c$916K
Total assetsLn 16$1.2M
LiabilitiesLn 26$92K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 514
VolunteersI 61,019
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3More from this return
EndowmentSch D · Pt V
LineFY20FY19FY18FY17
End of yearLn 1g$139K$132K$123K$111K
Given inLn 1b$100K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$180K$143K
InvestmentsLn 11–13$132K$139K
Land, buildings, equipmentLn 10c$954K$916K
Total assetsLn 16$1.3M$1.2M
LiabilitiesLn 26$72K$92K
Net assetsLn 32$1.2M$1.1M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$46K$27K$11K$8K
Other salaries and wagesLn 7$329K$191K$82K$56K
Other employee benefitsLn 9$37K$21K$9K$6K
Payroll taxesLn 10$29K$17K$7K$5K
Advertising and promotionLn 12$28K$28K
OccupancyLn 16$121K$117K$3K$1K
Depreciation, depletion and amortizationLn 22$38K$19K$19K
InsuranceLn 23$13K$11K$1K
Other expenses (24a–d)Ln 24$150K$150K
All other expensesLn 24e$51K$18K$27K$7K
Total functional expensesLn 25$842K$599K$160K$83K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 15, 2026 $1.0M$1.1M−$80K$917K 990 PDF
FY2024Filed with the IRS May 15, 2025 $967K$1.1M−$137K$997K 990 PDF
FY2023Filed with the IRS May 15, 2024 $1.0M$1.1M−$67K$1.1M 990 PDF
FY2022Filed with the IRS May 15, 2023 $992K$947K$44K$1.2M 990 PDF
FY2021Filed with the IRS May 16, 2022 $708K$645K$63K$1.2M 990 PDF
FY2020 ViewingFiled with the IRS May 17, 2021 $759K$842K−$83K$1.1M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $759,253 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $340,089$344,130
I-9 Program service revenuePrior year $565,954$357,724
I-10 Investment incomePrior year $1,224$2,061
I-11 Other revenuePrior year $76,658$55,338
I-12 Total revenuePrior year $983,925$759,253
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $450,595$440,643
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $504,478$401,709
I-18 Total expensesPrior year $955,073$842,352
I-19 Revenue less expensesPrior year $28,852−$83,099
Part VI · Governance 20 of 20 board members independent, 1 to look at
VI-1a Voting members of the governing body20
VI-1b Independent voting members20
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 $759,253 across 11 lines filed
VIII-1b Membership dues$3,005
VIII-1c Fundraising events$1,846
VIII-1f All other contributions, gifts and grants$339,279
VIII-1g Noncash contributions (included above)$8,727
VIII-1h Total contributions, gifts and grants$344,130
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $349,882 · Unrelated business $7,842$357,724
VIII-3 Investment incomeRelated to mission $1,529$1,529
VIII-6 Net rental income or lossRelated to mission $2,700$2,700
VIII-7 Net gain or loss on sales of assetsExcluded from tax $532$532
VIII-8 Net income from fundraising eventsExcluded from tax $52,638$52,638
VIII-12 Total revenueRelated to mission $354,111 · Unrelated business $7,842 · Excluded from tax $53,170$759,253
Part IX · Statement of functional expenses $842,352 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $26,576 · Management $11,455 · Fundraising $7,790$45,821
IX-7 Other salaries and wagesPrograms $190,623 · Management $82,166 · Fundraising $55,873$328,662
IX-9 Other employee benefitsPrograms $21,308 · Management $9,184 · Fundraising $6,245$36,737
IX-10 Payroll taxesPrograms $17,065 · Management $7,356 · Fundraising $5,002$29,423
IX-12 Advertising and promotionPrograms $28,387$28,387
IX-16 OccupancyPrograms $116,810 · Management $3,481 · Fundraising $1,082$121,373
IX-22 Depreciation, depletion and amortizationPrograms $18,791 · Management $18,791$37,582
IX-23 InsurancePrograms $11,355 · Management $1,262$12,617
IX-24 Other expenses (24a–d)Programs $150,342$150,342
IX-24e All other expensesPrograms $17,845 · Management $26,682 · Fundraising $6,881$51,408
IX-25 Total functional expensesPrograms $599,102 · Management $160,377 · Fundraising $82,873$842,352
Part X · Balance sheet $1,236,448 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $179,723$142,942
X-4 Accounts receivableStart of year $28,056$32,109
X-9 Prepaid expenses and deferred charges$5,607
X-10c Land, buildings and equipment, netStart of year $953,931$916,349
X-13 Program-related investmentsStart of year $131,966$139,441
X-16 Total assetsStart of year $1,293,676$1,236,448
X-17 Accounts payable and accrued expensesStart of year $15,337$2,528
X-19 Deferred revenueStart of year $54,674$9,141
X-25 Other liabilitiesStart of year $1,970$80,770
X-26 Total liabilitiesStart of year $71,981$92,439
X-27 Net assets without donor restrictionsStart of year $1,050,348$1,144,009
X-32 Total net assets or fund balancesStart of year $1,221,695$1,144,009
X-33 Total liabilities and net assetsStart of year $1,293,676$1,236,448
Part XI · Reconciliation of net assets $1,144,009 net assets at year end
XI-1 Total revenue$759,253
XI-2 Total expenses$842,352
XI-3 Revenue less expenses−$83,099
XI-4 Net assets at start of year$1,221,695
XI-5 Net unrealized gains (losses) on investments$6,749
XI-7 Investment expenses−$1,336
XI-10 Net assets at end of year$1,144,009

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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