Common Field FY2021 filing

Los Angeles, CAUnknown exempt organization EIN 82-1554793Revenue $560K in FY2021Latest return filed May 6, 2024

On file with the IRScommonfield.orgLos Angeles, CA

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National network of independent visual arts organizations and organizers

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 82-1554793) · Dispute this line
73¢ of each $1 spent went to programs.
$80K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2023
latest Form 990
The latest return is for FY2023, 3 tax years back.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $34K a year · 8% of revenue · last 4 filings
A surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
73%
of spending
73% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$80K
to officers and key staff · 12% of spending
Pay to officers and key staff is 12% of spending.
Part VII, Section A
5.2 mo
of spending, in cash
5.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$864
0.3% of total assets
Liabilities are 0.3% of assets.
Pt X · Ln 26
Independent board members
4
of 5 voting members
4 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$560K
-9% vs prior year
Spent
$657K
To programs
73%
Net assets
$285K
By yearFY2020–FY2023
Revenue
$560K
FY2021▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2020$616K
FY2021$560K
FY2022$491K
FY2023$3K
Expenses
$657K
FY2021▲ +77%
Tap a bar for its year
Expenses by fiscal year
FY2020$371K
FY2021$657K
FY2022$742K
FY2023$36K
Net assets
$285K
FY2021▼ -26%
Tap a bar for its year
Net assets by fiscal year
FY2020$382K
FY2021$285K
FY2022$33K
FY2023$0

From the FY2021 Form 990 · see the original

You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $482K Management & general 20% · $129K Fundraising 7% · $46K

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; $80K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Exec. Director
$80,397Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Sheetal Prajapati$15,500$109,000$80,397—
Courtney Fink———$86,786

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 Common Field executive salaries →

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

Connects independent visual arts groups and individuals nationwide.

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1 program · $482K · in their own filed words · FY2021
01

Over the course of 2021, common field board and staff worked with consultants shana turner and mandisa oneal moore to conduct an internal audit of the organization's work and practice with an eye on understanding the relationship between the organization's stated values and internal practices among staff, board, and with external…

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 82-1554793) · Dispute this line
$482Kprogram expense

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 · FY2020
Total grants receivedfrom 1 funder$10K
Grants paid · 1 grant · $17K · 2020–2020
Unitemized GrantFY2020$17,200

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$560K
Ln 12
Gifts and grantsLn 1h$560K
Investment incomeLn 3$114
Money outPt IX
$657K
Ln 25
Programscol B$482K
Managementcol C$129K
Fundraisingcol D$46K
Owns and owesPt X
$285K
net assets · Ln 32
Cash and savingsLn 1–2$285K
Total assetsLn 16$285K
LiabilitiesLn 26$864
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$560K
Investment incomeLn 3$114
Total revenueLn 12$560K
Assets in detailPt X, end of year
CashLn 1$32K
SavingsLn 2$253K
Cash and savings togetherLn 1–2$285K
Total assetsLn 16$285K
LiabilitiesLn 26$864
Net assetsLn 32$285K
OperationsPt I, VI
EmployeesI 55
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$381K$285K
Total assetsLn 16$383K$285K
LiabilitiesLn 26$864$864
Net assetsLn 32$382K$285K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$80K$48K$20K$12K
Other salaries and wagesLn 7$200K$120K$50K$30K
Other employee benefitsLn 9$12K$7K$3K$2K
Payroll taxesLn 10$18K$11K$4K$3K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$164K$163K$533
Advertising and promotionLn 12$3K$3K
Office expensesLn 13$20K$20K
Information technologyLn 14$8K$8K
OccupancyLn 16$9K$9K
TravelLn 17$2K$2K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$130K$123K$7K
Total functional expensesLn 25$657K$482K$129K$46K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 LatestFiled with the IRS May 6, 2024 $3K$36K−$33K$0 990 PDF
FY2022Filed with the IRS Nov 11, 2023 $491K$742K−$251K$33K 990 PDF
FY2021 ViewingFiled with the IRS Jul 19, 2022 $560K$657K−$97K$285K 990 PDF
FY2020Filed with the IRS Oct 10, 2021 $616K$371K$245K$382K 990 PDF

Schedules filed Part IV

I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $559,687 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $553,783$560,297
I-9 Program service revenuePrior year $30,514$0
I-10 Investment incomePrior year $198$114
I-11 Other revenuePrior year $31,582−$724
I-12 Total revenuePrior year $616,077$559,687
I-13 Grants and similar amounts paidPrior year $17,200$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $172,199$309,982
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $181,934$347,170
I-18 Total expensesPrior year $371,333$657,152
I-19 Revenue less expensesPrior year $244,744−$97,465
Part VI · Governance 4 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $559,687 across 5 lines filed
VIII-1f All other contributions, gifts and grants$560,297
VIII-1h Total contributions, gifts and grants$560,297
VIII-3 Investment incomeExcluded from tax $114$114
VIII-6 Net rental income or lossExcluded from tax −$724−$724
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax −$610$559,687
Part IX · Statement of functional expenses $657,152 across 14 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $48,238 · Management $20,099 · Fundraising $12,060$80,397
IX-7 Other salaries and wagesPrograms $119,825 · Management $49,927 · Fundraising $29,956$199,708
IX-9 Other employee benefitsPrograms $7,278 · Management $3,032 · Fundraising $1,820$12,130
IX-10 Payroll taxesPrograms $10,648 · Management $4,437 · Fundraising $2,662$17,747
IX-11b Legal feesManagement $2,456$2,456
IX-11c Accounting feesManagement $6,268$6,268
IX-11g Other fees for servicesPrograms $163,001 · Management $533$163,534
IX-12 Advertising and promotionManagement $2,558$2,558
IX-13 Office expensesManagement $20,452$20,452
IX-14 Information technologyPrograms $7,626$7,626
IX-16 OccupancyManagement $8,901$8,901
IX-17 TravelPrograms $2,094$2,094
IX-23 InsuranceManagement $3,269$3,269
IX-24 Other expenses (24a–d)Programs $123,416 · Management $6,596$130,012
IX-25 Total functional expensesPrograms $482,126 · Management $128,528 · Fundraising $46,498$657,152
Part X · Balance sheet $285,366 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $28,210$32,427
X-2 Savings and temporary cash investmentsStart of year $352,421$252,939
X-9 Prepaid expenses and deferred chargesStart of year $2,200$0
X-16 Total assetsStart of year $382,831$285,366
X-17 Accounts payable and accrued expensesStart of year $864$864
X-26 Total liabilitiesStart of year $864$864
X-27 Net assets without donor restrictionsStart of year $381,967$284,502
X-32 Total net assets or fund balancesStart of year $381,967$284,502
X-33 Total liabilities and net assetsStart of year $382,831$285,366
Part XI · Reconciliation of net assets $284,502 net assets at year end
XI-1 Total revenue$559,687
XI-2 Total expenses$657,152
XI-3 Revenue less expenses−$97,465
XI-4 Net assets at start of year$381,967
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$284,502

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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