Arhoolie Foundation FY2023 filing

Tax-deductible

El Cerrito, CA501(c)(3)Arts & CultureEIN 68-0351651

Our mission is to document, preserve, and celebrate regional roots music and its makers. By our activities, we seek to broaden public awareness of our diverse music history, support the vitality of living traditions, and reinforce the value and sustainability of community-based cultures.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
$157K 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
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
4 of 5
filings with a surplus
Average surplus $435K a year · 43% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$157K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 14.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $181K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$106K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$421K
-55% vs prior year
Spent
$708K
To programs
79%
Net assets
$1.4M
By yearFY2020–FY2024
Revenue
$421K
FY2023▼ -55%
Revenue by fiscal year
FY2020$608K
FY2021$771K
FY2022$932K
FY2023$421K
FY2024$2.3M
Expenses
$708K
FY2023▲ +31%
Expenses by fiscal year
FY2020$524K
FY2021$593K
FY2022$542K
FY2023$708K
FY2024$505K
Net assets
$1.4M
FY2023▼ -17%
Net assets by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.7M
FY2023$1.4M
FY2024$2.6M

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

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1995.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $559K Management & general 18% · $126K Fundraising 3% · $22K

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

Who runs it and what they're paid

12 people listed on the 990; $157K paid to officers and key staff.

Part VII, Section A · reportable compensation
Sec/Treasurer
$96,923Pt VII · Sec A
Executive Dir.
$60,451Pt 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
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Adam Machado’s $101K as Executive Dir. is at the 33rd 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

NameFY2024FY2023FY2022FY2021FY2020
John Leopold—$96,923$150,000$124,038—
Adam Machado$100,785$60,451$15,118$67,836$104,661
Tom Diamant———$30,923$45,970

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 Arhoolie Foundation 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 15aNo

Programs and updates

Preserves and celebrates regional roots music, sharing its history and supporting living traditions.

Provided by the organization

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3 program services account for $531K of program spending, described in the organization's own filed words · FY2023.
01

Emerging Projects, Strachwitz Archive

Cataloging, preserving, digitizing, and curating various collections gathered by Chris Strachwitz and related to his life's work documenting American roots music: photographs, videos, audio recordings, posters, papers, etc, shared program expenses.

$360Kprogram expense
02

Emerging Projects

Barbara Dane -- Fiscal sponsor for a documentary film being made about this local jazz and blues singer.

$139Kprogram expense
03

Oakland Film Project

$33Kprogram expense

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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 · 7 grants · $133K · 2020–2023
Unitemized GrantFY2023$10,000
Unitemized GrantFY2022$22,955
Unitemized GrantFY2021$30,000
Unitemized GrantFY2021$500
Unitemized GrantFY2020$40,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$421K
Ln 12
Gifts and grantsLn 1h$389K
Fees for servicesLn 2g$14K
Investment incomeLn 3$13K
Money outPt IX
$708K
Ln 25
Programscol B$559K
Managementcol C$126K
Fundraisingcol D$22K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$846K
Total assetsLn 16$1.5M
LiabilitiesLn 26$106K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$389K
Government grantsLn 1e$103K
Fees for servicesLn 2g$14K
Investment incomeLn 3$13K
Other incomeLn 4–11$5K
Gains on assetsLn 7$0
Total revenueLn 12$421K
Assets in detailPt X, end of year
CashLn 1$502K
SavingsLn 2$345K
Cash and savings togetherLn 1–2$846K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$19K
Other assetsLn 15$587K
Total assetsLn 16$1.5M
LiabilitiesLn 26$106K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 55
VolunteersI 610
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$790K$846K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$36K$19K
Total assetsLn 16$1.7M$1.5M
LiabilitiesLn 26$18K$106K
Net assetsLn 32$1.7M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$10K$10K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$157K$117K$31K$10K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$155K$115K$30K$10K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$18K$12K$6K$990
Payroll taxesLn 10$25K$19K$4K$2K
Management feesLn 11a$0
Legal feesLn 11b$11K$11K
Accounting feesLn 11c$13K$13K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$70K$65K$5K
Advertising and promotionLn 12$44K$44K
Office expensesLn 13$23K$19K$3K$149
Information technologyLn 14$4K$449$3K
RoyaltiesLn 15$0
OccupancyLn 16$19K$17K$2K$182
TravelLn 17$10K$8K$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$1K$909$163
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$16K$16K
InsuranceLn 23$4K$3K$195$132
Other expenses (24a–d)Ln 24$128K$128K$83
All other expensesLn 24e$0
Total functional expensesLn 25$708K$559K$126K$22K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.3M$505K$1.8M$2.6M 990 PDF
FY2023 Viewing $421K$708K−$287K$1.4M 990 PDF
FY2022 $932K$542K$390K$1.7M 990 PDF
FY2021 $771K$593K$179K$1.3M 990 PDF
FY2020 $608K$524K$84K$1.1M 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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $420,830 across 11 lines filed
Lines not itemized here account for $275 of total revenue; see the IRS return.
VIII-1e Government grants$103,163
VIII-1f All other contributions, gifts and grants$285,669
VIII-1h Total contributions, gifts and grants$388,832
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $13,910$13,910
VIII-3 Investment incomeExcluded from tax $13,063$13,063
VIII-5 RoyaltiesRelated to mission $3,750$3,750
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,000$1,000
VIII-12 Total revenueRelated to mission $17,660 · Unrelated business $275 · Excluded from tax $14,063$420,830
Part IX · Statement of functional expenses $707,664 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $10,000$10,000
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $117,113 · Management $30,536 · Fundraising $9,725$157,374
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $115,041 · Management $29,995 · Fundraising $9,553$154,589
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $11,731 · Management $5,678 · Fundraising $990$18,399
IX-10 Payroll taxesPrograms $19,015 · Management $3,927 · Fundraising $1,702$24,644
IX-11a Management fees$0
IX-11b Legal feesManagement $10,675$10,675
IX-11c Accounting feesManagement $13,002$13,002
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $65,409 · Management $4,839$70,248
IX-12 Advertising and promotionPrograms $44,153$44,153
IX-13 Office expensesPrograms $19,359 · Management $3,308 · Fundraising $149$22,816
IX-14 Information technologyPrograms $449 · Management $3,131$3,580
IX-15 Royalties$0
IX-16 OccupancyPrograms $17,067 · Management $1,719 · Fundraising $182$18,968
IX-17 TravelPrograms $7,806 · Management $2,359$10,165
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $909 · Management $163$1,072
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $16,463$16,463
IX-23 InsurancePrograms $3,327 · Management $195 · Fundraising $132$3,654
IX-24 Other expenses (24a–d)Programs $127,779 · Management $83$127,862
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $559,158 · Management $126,073 · Fundraising $22,433$707,664
Part X · Balance sheet $1,522,753 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $498,198$501,925
X-2 Savings and temporary cash investmentsStart of year $291,659$344,505
X-3 Pledges and grants receivableStart of year $300,000$49,987
X-4 Accounts receivable$1,463
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $8,152$18,458
X-10c Land, buildings and equipment, netStart of year $35,956$19,494
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $586,921$586,921
X-16 Total assetsStart of year $1,720,886$1,522,753
X-17 Accounts payable and accrued expensesStart of year $17,577$106,278
X-26 Total liabilitiesStart of year $17,577$106,278
X-27 Net assets without donor restrictionsStart of year $1,276,281$1,276,231
X-28 Net assets with donor restrictionsStart of year $427,028$140,244
X-32 Total net assets or fund balancesStart of year $1,703,309$1,416,475
X-33 Total liabilities and net assetsStart of year $1,720,886$1,522,753
Part XI · Reconciliation of net assets $1,416,475 net assets at year end
XI-1 Total revenue$420,830
XI-2 Total expenses$707,664
XI-3 Revenue less expenses−$286,834
XI-4 Net assets at start of year$1,703,309
XI-10 Net assets at end of year$1,416,475

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

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