Common Field FY2022 filing

Los Angeles, CAUnknown exempt organization EIN 82-1554793Revenue $491K in FY2022Latest 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, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 82-1554793) · Dispute this line
72¢ of each $1 spent went to programs.
$109K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
72%
of spending
72% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$109K
to officers and key staff · 15% of spending
Pay to officers and key staff is 15% of spending.
Part VII, Section A
0.5 mo
of spending, in cash
0.5 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
$0
0% of total assets
Liabilities are 0% 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
$491K
-12% vs prior year
Spent
$742K
To programs
72%
Net assets
$33K
By yearFY2020–FY2023
Revenue
$491K
FY2022▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$616K
FY2021$560K
FY2022$491K
FY2023$3K
Expenses
$742K
FY2022▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$371K
FY2021$657K
FY2022$742K
FY2023$36K
Net assets
$33K
FY2022▼ -88%
Tap a bar for its year
Net assets by fiscal year
FY2020$382K
FY2021$285K
FY2022$33K
FY2023$0

From the FY2022 Form 990 · see the original

You’re viewing the FY2022 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

72 cents of each dollar spent went to programs.

Program services 72% · $532K Management & general 22% · $166K Fundraising 6% · $45K

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; $109K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Exec. Director
$109,000Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$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 · $532K · in their own filed words · FY2022
01

In 2022, common field began an intentional sunsetting process to close the organization in december 2022. During this period of time, we organized a number of major initiatives related to our closure for our constituents. What not?

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 82-1554793) · Dispute this line
$532Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$491K
Ln 12
Gifts and grantsLn 1h$490K
Fees for servicesLn 2g$1K
Investment incomeLn 3$2
Money outPt IX
$742K
Ln 25
Programscol B$532K
Managementcol C$166K
Fundraisingcol D$45K
Owns and owesPt X
$33K
net assets · Ln 32
Cash and savingsLn 1–2$33K
Total assetsLn 16$33K
LiabilitiesLn 26$0
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$490K
Government grantsLn 1e$5K
Fees for servicesLn 2g$1K
Investment incomeLn 3$2
Total revenueLn 12$491K
Assets in detailPt X, end of year
CashLn 1$33K
Cash and savings togetherLn 1–2$33K
Total assetsLn 16$33K
LiabilitiesLn 26$0
Net assetsLn 32$33K
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 FY22End FY22
Cash and savingsLn 1–2$32K$33K
Total assetsLn 16$285K$33K
LiabilitiesLn 26$864$0
Net assetsLn 32$285K$33K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$109K$33K$71K$5K
Other salaries and wagesLn 7$197K$151K$12K$34K
Other employee benefitsLn 9$16K$8K$6K$3K
Payroll taxesLn 10$25K$18K$5K$2K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$183K$183K
Advertising and promotionLn 12$23K$23K
Office expensesLn 13$15K$15K
Information technologyLn 14$9K$9K
TravelLn 17$28K$19K$9K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$119K$112K$7K
Total functional expensesLn 25$742K$532K$166K$45K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 LatestFiled with the IRS May 6, 2024 $3K$36K−$33K$0 990 PDF
FY2022 ViewingFiled with the IRS Nov 11, 2023 $491K$742K−$251K$33K 990 PDF
FY2021Filed 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 FY2022 990
Part I · Summary $491,261 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $560,297$490,000
I-9 Program service revenuePrior year $0$1,259
I-10 Investment incomePrior year $114$2
I-11 Other revenuePrior year −$724$0
I-12 Total revenuePrior year $559,687$491,261
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $309,982$347,058
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $347,170$395,402
I-18 Total expensesPrior year $657,152$742,460
I-19 Revenue less expensesPrior year −$97,465−$251,199
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 $491,261 across 6 lines filed
VIII-1e Government grants$5,000
VIII-1f All other contributions, gifts and grants$485,000
VIII-1h Total contributions, gifts and grants$490,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,259$1,259
VIII-3 Investment incomeExcluded from tax $2$2
VIII-12 Total revenueRelated to mission $1,259 · Unrelated business $0 · Excluded from tax $2$491,261
Part IX · Statement of functional expenses $742,460 across 13 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $32,700 · Management $70,850 · Fundraising $5,450$109,000
IX-7 Other salaries and wagesPrograms $150,778 · Management $11,715 · Fundraising $34,303$196,796
IX-9 Other employee benefitsPrograms $7,987 · Management $5,705 · Fundraising $2,608$16,300
IX-10 Payroll taxesPrograms $17,763 · Management $4,984 · Fundraising $2,215$24,962
IX-11b Legal feesManagement $2,500$2,500
IX-11c Accounting feesManagement $10,335$10,335
IX-11g Other fees for servicesPrograms $183,407$183,407
IX-12 Advertising and promotionManagement $23,080$23,080
IX-13 Office expensesManagement $14,798$14,798
IX-14 Information technologyPrograms $8,501$8,501
IX-17 TravelPrograms $18,907 · Management $8,764$27,671
IX-23 InsuranceManagement $6,509$6,509
IX-24 Other expenses (24a–d)Programs $111,563 · Management $7,038$118,601
IX-25 Total functional expensesPrograms $531,606 · Management $166,278 · Fundraising $44,576$742,460
Part X · Balance sheet $33,303 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $32,427$33,303
X-16 Total assetsStart of year $285,366$33,303
X-17 Accounts payable and accrued expensesStart of year $864$0
X-26 Total liabilitiesStart of year $864$0
X-27 Net assets without donor restrictionsStart of year $284,502$33,303
X-32 Total net assets or fund balancesStart of year $284,502$33,303
X-33 Total liabilities and net assetsStart of year $285,366$33,303
Part XI · Reconciliation of net assets $33,303 net assets at year end
XI-1 Total revenue$491,261
XI-2 Total expenses$742,460
XI-3 Revenue less expenses−$251,199
XI-4 Net assets at start of year$284,502
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$33,303

Form 990 e-file FY2022 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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