Arts Visalia EIN 77-0428527 Form 990 (PDF) Claim this org

Arts Visalia

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Promotes arts in Visalia and Tulare County, California. For fiscal year 2025 it reported $158K in revenue, $179K in expenses, and $334K in net assets.Pt I

Type
Public charity (501(c)(3)) · Arts & Culture
Location
Visalia, CA
Website
www.artsvisalia.org
Filings
6 on file (2020–2025)
Revenue
$158KFY2025
Expenses
$179K
Net assets
$334K
People
15
Filings
6
Updates
0
More identity details & actions ⌄
EIN  77-0428527 Public charity (501(c)(3)) Visalia, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Promotes arts in Visalia and Tulare County, California.
Leadership
Carla D Calhoun · Director
Money in and out
$158K revenue, $179K expenses
Bottom line
53% program efficiency
Where the money goes · FY2025
Total revenue
$158K
Pt VIII · Ln 12
Total expenses
$179K
Pt IX · Ln 25
Net assets
$334K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$21K
Where spending went · Part IX cols B–D
Program services $0.53 Management & general $0.47
Program efficiency
53%
of spending reaches programs▼ -3% vs prior filing year
Operating runway
9.2mo
months of highly liquid reserves at operating expense rate▼ -8% vs prior filing year
Surplus margin
-13%
revenue over expenses, this year▲ +39% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$158K
FY2025▲ +12%
Expenses
$179K
FY2025▲ +5%
Total assets
$340K
FY2025▼ -6%
Total liabilities
$6K
FY2025▼ -9%
Total revenue
$158K
Pt VIII · Ln 12
Total expenses
$179K
Pt IX · Ln 25
Net assets
$334K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$21K
Total assetsPt X · Ln 16$340K
Program-expense ratioPt IX · col B53%
Voting members of governing bodyPt I · Ln 315
Independent voting membersPt I · Ln 415

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CArts Visalia
EINHdr · item D77-0428527
Principal addressHdr · item CVisalia, CA
WebsiteHdr · item Jwww.artsvisalia.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A400)
Ruling yearIRS BMFSep 1996

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a15
Independent voting membersPt VI · Ln 1b15
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 15aNo
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
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service account for $95K of program spending, described in the organization's own filed words · FY2024.
01

Presented various shows representing the works of local artists, provided art classes to the public, and made available for sale various works of art by local artists.

$95Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$82K · 52%
Program service revenue$43K · 27%
Other revenue$31K · 20%
Investment income$2K · 1%
Contributions & grants52%$82K
Program service revenue27%$43K
Other revenue20%$31K
Investment income1%$2K
— government grantsLn 1e$23K
Total revenueLn 12$158K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.53 Management & general $0.47
Program services53%$95K
Management & general47%$84K
Total functional expensesLn 25$179K

Balance Sheet

Part X · end of year
CashLn 1$138K
Total assetsLn 16$340K
Total liabilitiesLn 26$6K
Total net assetsLn 32$334K
Months of cash on handcomputed9.2

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $138K · Operating expenses/yr $179K
9.2 months
Where the money goes
Program services
Program services $95K · Total expenses $179K
53%
Management & General
Management & general $84K · Total expenses $179K
47%
Fundraising
Fundraising $0 · Total expenses $179K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $57K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $82K · Total revenue $158K
52%
Government reliance
Government grants $23K · Total revenue $158K
15%
Earned-income share
Program service revenue $43K · Total revenue $158K
27%
Investment reliance
Investment income $2K · Total revenue $158K
+1%
Program self-sufficiency
Program service revenue $43K · Total expenses $179K
24%
Growth & trend
Revenue growth (YoY)
This year $158K · Prior year $141K
+12%
Revenue CAGR
FY2019 $106K · FY2024 $158K
+8%
Net-asset trend (YoY)
End of year $334K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $158K · Expenses $179K
-13%
Liabilities-to-Assets
Total liabilities — · Total assets $340K
Net-asset ratio
Net assets $334K · Total assets $340K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $340K
0%
People & payroll
Highest Reported Total Compensation
Individual Carla D Calhoun · Reported title Director · Highest reported compensation $0 · Total expenses $179K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $74K · Total expenses $179K
41%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 53%
Overhead ratio 47%
Fundraising cost ratio 0%
Revenue growth 12%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0.7%
Fundraising fee ratio 0%

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
Total grants receivedfrom 2 funders$22K

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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)$158K revenue · viewing · ⤓ 990 PDF
FY2024$141K revenue · ⤓ 990 PDF
FY2023$192K revenue · ⤓ 990 PDF
FY2022$200K revenue · ⤓ 990 PDF
FY2021$119K revenue · ⤓ 990 PDF
FY2020$106K 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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