Los Angeles Performance Practice FY2023 filing

Tax-deductible

Los Angeles, CA501(c)(3)Arts & CultureEIN 81-2571475

The organization supports the production and presentation of contemporary theater and dance that use innovative approaches to collaboration, technology, and social engagement. We create opportunities for artists to develop their projects and professional practices. We engage in field-wide research and special initiatives that deepen our collective understanding of the implicit value of art in our culture.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
$23K 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 $33K a year · 5% 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
$23K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $349K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$183K
98% of total assets
Concern: liabilities are 98% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+121% vs prior year
Spent
$1.4M
To programs
79%
Net assets
$4K
By yearFY2020–FY2024
Revenue
$1.4M
FY2023▲ +121%
Revenue by fiscal year
FY2020$343K
FY2021$639K
FY2022$620K
FY2023$1.4M
FY2024$545K
Expenses
$1.4M
FY2023▲ +94%
Expenses by fiscal year
FY2020$332K
FY2021$409K
FY2022$703K
FY2023$1.4M
FY2024$543K
Net assets
$4K
FY2023▼ -86%
Net assets by fiscal year
FY2020−$125K
FY2021$107K
FY2022$25K
FY2023$4K
FY2024$5K

From the FY2023 Form 990 · 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 Mar 2017.

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% · $1.1M Management & general 17% · $226K Fundraising 5% · $61K

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

Who runs it and what they're paid

5 people listed on the 990; $23K paid to officers and key staff.

Part VII, Section A · reportable compensation
Founder, Board Member
$22,690Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Terence McFarland’s $22K as Treasurer is at the 18th percentile of top reported officer pay among 2216 $100K–1M 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
Miranda Wright$5,642$22,690$65,755$60,710$46,580
Terence McFarland$22,371————
Shannon Scrofano——$1,000——

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 Los Angeles Performance Practice 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 15aYes

Programs and updates

Supports innovative theater and dance, fostering artist development and cultural understanding.

Provided by the organization

This section is blank until Los Angeles Performance Practice claims this page.

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3 program services account for $312K of program spending, described in the organization's own filed words · FY2023.
01

Supporting the creation and touring of artist-generated theater and dance projects.

$169Kprogram expense
02

Providing presentation opportunities and platforms for local artists, and opportunities for artist-to-artist exchange for visiting artists, through our annual Live Arts Exchange LAX Festival and other presentations of new work.

$88Kprogram expense
03

Offering Programs for Los Angeles-based artists, including Free Advice consultation sessions, creative and professional development workshops, research and development residencies, and work-in-progress showing opportunities.

$55Kprogram 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
Total grants receivedfrom 6 funders$349K
See all 6 funders →
Grants paid · 6 grants · $105K · 2023–2024
Unitemized GrantFY2024$25,000
Unitemized GrantFY2024$10,000
Unitemized GrantFY2024$5,000
Unitemized GrantFY2023$50,000
Unitemized GrantFY2023$10,000
Unitemized GrantFY2023$5,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$99K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.1M
Managementcol C$226K
Fundraisingcol D$61K
Owns and owesPt X
$4K
net assets · Ln 32
Cash and savingsLn 1–2$58K
Total assetsLn 16$187K
LiabilitiesLn 26$183K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$1.0M
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$99K
Gains on assetsLn 7$0
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$58K
SavingsLn 2$0
Cash and savings togetherLn 1–2$58K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$187K
LiabilitiesLn 26$183K
Net assetsLn 32$4K
OperationsPt I, VI
EmployeesI 511
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$129K$58K
InvestmentsLn 11–13$0$0
Total assetsLn 16$186K$187K
LiabilitiesLn 26$189K$183K
Net assetsLn 32−$3K$4K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$686K$686K
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of current officers, directors and key staffLn 5$195K$0$147K$48K
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$119K$114K$1K$4K
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$7K$4K$1K$2K
Payroll taxesLn 10$28K$20K$4K$4K
Management feesLn 11a$4K$0$4K$0
Legal feesLn 11b$420$0$420$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$102K$102K$0$0
Advertising and promotionLn 12$5K$5K$0$0
Office expensesLn 13$4K$0$4K$0
Information technologyLn 14$15K$0$11K$4K
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$53K$28K$25K$0
TravelLn 17$55K$55K$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$6K$0$6K$0
InterestLn 20$968$0$968$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$19K$0$19K$0
Other expenses (24a–d)Ln 24$62K$61K$152$0
Total functional expensesLn 25$1.4M$1.1M$226K$61K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $545K$543K$2K$5K 990 PDF
FY2023 Viewing $1.4M$1.4M$7K$4K 990 PDF
FY2022 $620K$703K−$83K$25K 990 PDF
FY2021 $639K$409K$230K$107K 990 PDF
FY2020 $343K$332K$11K−$125K 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 $1,369,883 across 15 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$1,006,556
VIII-1f All other contributions, gifts and grants$264,645
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$1,271,201
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $98,682 · Unrelated business $0 · Excluded from tax $0$98,682
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $98,682 · Unrelated business $0 · Excluded from tax $0$1,369,883
Part IX · Statement of functional expenses $1,363,169 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $686,500$686,500
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $147,077 · Fundraising $48,106$195,183
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $113,570 · Management $1,405 · Fundraising $3,583$118,558
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $3,992 · Management $1,038 · Fundraising $1,924$6,954
IX-10 Payroll taxesPrograms $19,724 · Management $4,383 · Fundraising $4,293$28,400
IX-11a Management feesPrograms $0 · Management $4,325 · Fundraising $0$4,325
IX-11b Legal feesPrograms $0 · Management $420 · Fundraising $0$420
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $102,470 · Management $0 · Fundraising $0$102,470
IX-12 Advertising and promotionPrograms $5,440 · Management $0 · Fundraising $0$5,440
IX-13 Office expensesPrograms $0 · Management $4,405 · Fundraising $0$4,405
IX-14 Information technologyPrograms $0 · Management $11,204 · Fundraising $3,540$14,744
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $27,955 · Management $25,215 · Fundraising $0$53,170
IX-17 TravelPrograms $55,118 · Management $0 · Fundraising $0$55,118
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $5,909 · Fundraising $0$5,909
IX-20 InterestPrograms $0 · Management $968 · Fundraising $0$968
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $0 · Management $19,079 · Fundraising $0$19,079
IX-24 Other expenses (24a–d)Programs $61,374 · Management $152 · Fundraising $0$61,526
IX-25 Total functional expensesPrograms $1,076,143 · Management $225,580 · Fundraising $61,446$1,363,169
Part X · Balance sheet $186,949 assets, 20 lines filed
Asset lines not itemized here account for $25,677; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $128,674$58,236
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$103,000
X-4 Accounts receivableStart of year $53,672$36
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $185,929$186,949
X-17 Accounts payable and accrued expensesStart of year $7,354$6,503
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $181,715$176,872
X-26 Total liabilitiesStart of year $189,069$183,375
X-32 Total net assets or fund balancesStart of year −$3,140$3,574
X-33 Total liabilities and net assetsStart of year $185,929$186,949
Part XI · Reconciliation of net assets $3,574 net assets at year end
XI-1 Total revenue$1,369,883
XI-2 Total expenses$1,363,169
XI-3 Revenue less expenses$6,714
XI-4 Net assets at start of year−$3,140
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,574

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

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