Eastside Arts Alliance FY2023 filing

Tax-deductible

Oakland, CA501(c)(3)Arts & CultureEIN 74-3073621

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Cultural visual and performing arts

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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 4
filings with a surplus
Average surplus $237K a year · 14% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
12 mo
of spending, in cash
Looks good: 12.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
9
named funders · $1.2M
Looks good: 9 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$42K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
+15% vs prior year
Spent
$1.6M
To programs
89%
Net assets
$3.4M
By yearFY2020–FY2024
Revenue
$1.7M
FY2023▲ +15%
Revenue by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2023$1.7M
FY2024$2.2M
Expenses
$1.6M
FY2023▲ +59%
Expenses by fiscal year
FY2020$1.2M
FY2021$979K
FY2023$1.6M
FY2024$2.0M
Net assets
$3.4M
FY2023▲ +24%
Net assets by fiscal year
FY2020$2.2M
FY2021$2.7M
FY2023$3.4M
FY2024$3.5M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
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 Jul 2003.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $1.4M Management & general 11% · $166K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Elena Serrano’s $40K as President is at the 3rd percentile of top reported officer pay among 3925 $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 · 1 named individual · Part VII

NameFY2021FY2020
Elena Serrano$40,022$40,022

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 Eastside Arts Alliance 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

Promotes cultural visual and performing arts through diverse programs and events.

Provided by the organization

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1 program · $1.4M · in their own filed words · FY2022
01

EastSide Cultural Center ProjectEastSide Arts Alliance (ESAA) has continued to expand its programming ni our EastSide Cultural Center facility. The EastSide Cultural Center also supports over 50 community organizations, artists, musicians, performers, schools and community groups with very affordable multi-use theater space for…

$1.4Mprogram 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 9 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$167K
Investment incomeLn 3$209
Money outPt IX
$1.6M
Ln 25
Programscol B$1.4M
Managementcol C$166K
Owns and owesPt X
$3.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.6M
Total assetsLn 16$3.4M
LiabilitiesLn 26$42K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$786K
Fees for servicesLn 2g$167K
Investment incomeLn 3$209
Gains on assetsLn 7$0
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$460K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.6M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$1
Total assetsLn 16$3.4M
LiabilitiesLn 26$42K
Net assetsLn 32$3.4M
OperationsPt I, VI
EmployeesI 526
VolunteersI 610
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
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$1.7M$1.6M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.4M$1.4M
Total assetsLn 16$3.7M$3.4M
LiabilitiesLn 26$499K$42K
Net assetsLn 32$3.2M$3.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$80K$80K
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$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$540K$486K$54K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$104K$94K$10K
Payroll taxesLn 10$45K$41K$5K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$521K$454K$66K
Advertising and promotionLn 12$3K$2K$925
Office expensesLn 13$85K$75K$10K
Information technologyLn 14$6K$3K$3K
RoyaltiesLn 15$0
OccupancyLn 16$124K$111K$13K
TravelLn 17$19K$17K$3K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$483$483
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$15K$14K$2K
Other expenses (24a–d)Ln 24$9K$9K
All other expensesLn 24e$0
Total functional expensesLn 25$1.6M$1.4M$166K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.2M$2.0M$189K$3.5M 990 PDF
FY2023 Viewing $1.7M$1.6M$124K$3.4M 990 PDF
FY2022 Not on file
FY2021 $1.5M$979K$479K$2.7M 990 PDF
FY2020 $1.4M$1.2M$158K$2.2M 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 $1,679,914 across 11 lines filed
VIII-1d Related organizations$644,526
VIII-1e Government grants$785,815
VIII-1f All other contributions, gifts and grants$78,222
VIII-1h Total contributions, gifts and grants$1,513,138
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $166,567$166,567
VIII-3 Investment incomeRelated to mission $209$209
VIII-5 Royalties$0
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-12 Total revenueRelated to mission $166,776$1,679,914
Part IX · Statement of functional expenses $1,555,646 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $80,000$80,000
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 staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $486,319 · Management $53,662$539,981
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $93,541 · Management $10,394$103,935
IX-10 Payroll taxesPrograms $40,575 · Management $4,667$45,242
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $454,106 · Management $66,442$520,548
IX-12 Advertising and promotionPrograms $2,471 · Management $925$3,396
IX-13 Office expensesPrograms $74,759 · Management $10,246$85,005
IX-14 Information technologyPrograms $2,819 · Management $2,769$5,588
IX-15 Royalties$0
IX-16 OccupancyPrograms $111,000 · Management $12,951$123,951
IX-17 TravelPrograms $16,547 · Management $2,507$19,054
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $483$483
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $4,672$4,672
IX-23 InsurancePrograms $13,644 · Management $1,516$15,160
IX-24 Other expenses (24a–d)Programs $8,631$8,631
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $1,389,567 · Management $166,079 · Fundraising $0$1,555,646
Part X · Balance sheet $3,395,376 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $617,641$460,269
X-2 Savings and temporary cash investmentsStart of year $1,101,891$1,102,100
X-3 Pledges and grants receivableStart of year $300,446$210,568
X-4 Accounts receivableStart of year $280,340$210,137
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $31,205$20,459
X-10c Land, buildings and equipment, netStart of year $1,396,515$1,391,842
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 $1$1
X-16 Total assetsStart of year $3,728,039$3,395,376
X-17 Accounts payable and accrued expensesStart of year $98,475$11,772
X-25 Other liabilitiesStart of year $41,370$30,605
X-26 Total liabilitiesStart of year $499,308$42,377
X-27 Net assets without donor restrictionsStart of year $2,046,221$2,587,934
X-28 Net assets with donor restrictionsStart of year $1,182,510$765,065
X-32 Total net assets or fund balancesStart of year $3,228,731$3,352,999
X-33 Total liabilities and net assetsStart of year $3,728,039$3,395,376
Part XI · Reconciliation of net assets $3,352,999 net assets at year end
XI-1 Total revenue$1,679,914
XI-2 Total expenses$1,555,646
XI-3 Revenue less expenses$124,268
XI-4 Net assets at start of year$3,228,731
XI-10 Net assets at end of year$3,352,999

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

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