Arts & Learning Corporation EIN 73-1724164

Arts & Learning Corporation

EIN  73-1724164 Public charity (501(c)(3)) Costa Mesa, CA
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 8/25/26 · see original filing: IRS
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Size
$1–10M
What they do
an arts and culture nonprofit
Leadership
Debora Wondercheck · CEO/Founder · $144K
Money in and out
$4.4M revenue, $2.2M expenses
Bottom line
52% program efficiency

Arts & Learning Corporation is an arts and culture nonprofit based in Costa Mesa, CA. For fiscal year 2025 it reported $4.4M in revenue, $2.2M in expenses, and $6.5M in net assets.Pt I

Where the money goes · FY2025
Total revenue
$4.4M
Pt VIII · Ln 12
Total expenses
$2.2M
Pt IX · Ln 25
Net assets
$6.5M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $2.2M
Where spending went · Part IX cols B–D
Program services $0.52 Management & general $0.44 Fundraising $0.04
Program efficiency
52%
of spending reaches programs▼ -8% vs prior filing year
Operating runway
14.4mo
months of highly liquid reserves at operating expense rate▲ +162% vs prior filing year
Surplus margin
+50%
revenue over expenses, this year▲ +58% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$4.4M
FY2025▲ +66%
Expenses
$2.2M
FY2025▲ +21%
Total assets
$6.6M
FY2025▲ +43%
Total liabilities
$76K
FY2025▼ -73%
Total revenue
$4.4M
Pt VIII · Ln 12
Total expenses
$2.2M
Pt IX · Ln 25
Net assets
$6.5M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$2.2M
Total assetsPt X · Ln 16$6.6M
Program-expense ratioPt IX · col B52%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

3 program services account for $1.1M of program spending, described in the organization's own filed words · FY2024.
01

The alc after-school programs represent a structured suite of arts-enrichment offerings designed to extend our educational mission beyond regular classroom hours, delivering consistent, standards-aligned instruction across multiple creative disciplines.

$1.1Mprogram expense
02

Gospel voices of oc is a culturally grounded performing-arts initiative that celebrates african american history and artistry through a multidisciplinary production featuring gospel, jazz, spoken word, dance and theatrical storytelling.

$58Kprogram expense
03

Our youth mainstage theatre shows are full-scale, professionally supported productions that provide students with immersive, end-to-end training in the performing arts. These shows mirror industry-standard theatrical processes, giving young performers the opportunity to work with experienced directors, choreographers, designers, and…

$2Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CArts & Learning Corporation
EINHdr · item D73-1724164
Principal addressHdr · item CCosta Mesa, CA
WebsiteHdr · item Jwww.artsandlearning.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A25)
Ruling yearIRS BMFOct 2005

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$144,000Pt VII · Sec A
$112,067Pt 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
Board Member
$0Pt VII · Sec A

Debora Wondercheck’s $144K as CEO/Founder is at the 63rd percentile of top reported officer pay among 3916 $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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Debora Wondercheck$144,000$173,732$115,000$115,000$95,519$83,377
Tiesha Hutchins$112,067

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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Statement of Revenue

Part VIII
Program service revenue$3.1M · 72%
Contributions & grants$1.2M · 27%
Investment income$38K · 1%
Program service revenue72%$3.1M
Contributions & grants27%$1.2M
Investment income1%$38K
Other revenue$5K
Total revenueLn 12$4.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.52 Management & general $0.44 Fundraising $0.04
Program services52%$1.1M
Management & general44%$965K
Fundraising4%$80K
Total functional expensesLn 25$2.2M

Balance Sheet

Part X · end of year
CashLn 1$2.6M
Total assetsLn 16$6.6M
Total liabilitiesLn 26$76K
Total net assetsLn 32$6.5M
Months of cash on handcomputed14.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $2.6M · Operating expenses/yr $2.2M
14.4 months
Where the money goes
Program services
Program services $1.1M · Total expenses $2.2M
52%
Management & General
Management & general $965K · Total expenses $2.2M
44%
Fundraising
Fundraising $80K · Total expenses $2.2M
4%
Cost to raise $1
Fundraising expense (3-yr avg) $110K · Solicited contributions (3-yr avg) $1.3M
$0.08 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $1.2M · Total revenue $4.4M
27%
Government reliance
Government grants — · Total revenue $4.4M
Earned-income share
Program service revenue $3.1M · Total revenue $4.4M
72%
Investment reliance
Investment income $38K · Total revenue $4.4M
+1%
Program self-sufficiency
Program service revenue $3.1M · Total expenses $2.2M
144%
Growth & trend
Revenue growth (YoY)
This year $4.4M · Prior year $2.6M
+66%
Revenue CAGR
FY2019 $638K · FY2024 $4.4M
+47%
Net-asset trend (YoY)
End of year $6.5M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $4.4M · Expenses $2.2M
+50%
Liabilities-to-Assets
Total liabilities — · Total assets $6.6M
Net-asset ratio
Net assets $6.5M · Total assets $6.6M
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $6.6M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Debora Wondercheck · Reported title CEO/FOUNDER · Highest reported compensation $144K · Total expenses $2.2M
7%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $1.5M · Total expenses $2.2M
68%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 52%
Overhead ratio 44%
Fundraising cost ratio 7%
Revenue growth 66%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$4.4M revenue · viewing · ⤓ 990 PDF
FY2024$2.6M revenue · ⤓ 990 PDF
FY2023$2.0M revenue · ⤓ 990 PDF
FY2022$1.1M revenue · ⤓ 990 PDF
FY2021$676K revenue · ⤓ 990 PDF
FY2020$638K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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