Navel supports cultural communities, organizations, and inviduals by providing public arts programming, space residencies, facilities and space rental and services, educational programs, and research, and all other activities related to the above mission.

60¢ of each $1 spent went to programs.
Run by 28 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average deficit $13K a year · 4% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
60%
of spending
Worth a look: 60% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$74K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $48K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$143K
152% of total assets
Concern: liabilities are 152% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$381K
-6% vs prior year
Spent
$369K
To programs
60%
Net assets
−$49K
By yearFY2019–FY2022
Revenue
$381K
FY2022▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2019$258K
FY2020$146K
FY2021$404K
FY2022$381K
Expenses
$369K
FY2022▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2019$278K
FY2020$201K
FY2021$391K
FY2022$369K
Net assets
−$49K
FY2022▲ +20%
Tap a bar for its year
Net assets by fiscal year
FY2019−$19K
FY2020−$74K
FY2021−$61K
FY2022−$49K

From the FY2022 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Jul 2019.

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

Where the money goes

60 cents of each dollar spent went to programs.

Program services 60% · $220K Management & general 31% · $114K Fundraising 9% · $35K

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

4 people listed on the 990; $74K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$66,836Pt VII · Sec A
Interim Board President
$7,500Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Michael Holt’s $67K as Executive Director is at the 62nd 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 · 4 named individuals · Part VII

NameFY2022FY2021FY2020FY2019
Michael Holt$66,836$67,883$43,439$32,909
Irina Contreras$7,500———
Yewande Pearse—$3,850——
Celine Kuklowsky—$3,790——

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 Navel La Co 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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Supports cultural communities with arts programming, residencies, educational programs, and research.

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Provided by the organization

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2 programs · $220K · in their own filed words · FY2022
01

Public Program & Events

Our public programming was presented in a hybrid, in-person and online format, due to the ongoing coronavirus pandemic. We offered a series of online conversations regarding cultural work being done by local grassroots artist collectives and organizations called assemblies, which was attended by over 300 people and involved 12…

$159Kprogram expense
02

Space Facilities & Residency Programs

Our physical space was shut down due to local covid pandemic restrictions on and off 2022, forcing us to limit the number of space and facilities residencies and rentals we could support. We continued to offer free space and equipment to our network of artists & partner orgs, providing 20 artists and cultural workers with access to our…

$61Kprogram 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 · FY2023
Total grants receivedfrom 4 funders$48K
See all 4 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$381K
Ln 12
Gifts and grantsLn 1h$304K
Other incomeLn 4–11$66K
Fees for servicesLn 2g$11K
Money outPt IX
$369K
Ln 25
Programscol B$220K
Managementcol C$114K
Fundraisingcol D$35K
Owns and owesPt X
−$49K
net assets · Ln 32
Cash and savingsLn 1–2$86K
Total assetsLn 16$94K
LiabilitiesLn 26$143K
PeoplePt VI, VII
4
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$304K
Government grantsLn 1e$180K
Fees for servicesLn 2g$11K
Investment incomeLn 3$2
Other incomeLn 4–11$66K
Total revenueLn 12$381K
Assets in detailPt X, end of year
CashLn 1$78K
SavingsLn 2$8K
Cash and savings togetherLn 1–2$86K
Land, buildings, equipmentLn 10c$7K
Total assetsLn 16$94K
LiabilitiesLn 26$143K
Net assetsLn 32−$49K
OperationsPt I, VI
EmployeesI 57
VolunteersI 628
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$62K$86K
Land, buildings, equipmentLn 10c$9K$7K
Total assetsLn 16$72K$94K
LiabilitiesLn 26$133K$143K
Net assetsLn 32−$61K−$49K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$78K$47K$24K$7K
Other salaries and wagesLn 7$53K$32K$16K$5K
Other employee benefitsLn 9$9K$5K$3K$862
Payroll taxesLn 10$11K$7K$3K$1K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$128K$77K$39K$12K
Advertising and promotionLn 12$2K$1K$545$170
Office expensesLn 13$15K$9K$5K$1K
OccupancyLn 16$34K$20K$10K$3K
TravelLn 17$8K$5K$3K$790
Conferences, conventions and meetingsLn 19$40$24$12$4
Depreciation, depletion and amortizationLn 22$2K$1K$596$186
InsuranceLn 23$6K$4K$2K$613
Other expenses (24a–d)Ln 24$20K$12K$6K$2K
Total functional expensesLn 25$369K$220K$114K$35K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $381K$369K$12K−$49K 990 PDF
FY2021 $404K$391K$13K−$61K 990 PDF
FY2020 $146K$201K−$55K−$74K 990 PDF
FY2019 $258K$278K−$21K−$19K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $381,055 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $311,036$304,218
I-9 Program service revenuePrior year $16,703$10,678
I-10 Investment incomePrior year $2$2
I-11 Other revenuePrior year $76,462$66,157
I-12 Total revenuePrior year $404,203$381,055
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 $163,616$151,322
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $227,724$217,728
I-18 Total expensesPrior year $391,340$369,050
I-19 Revenue less expensesPrior year $12,863$12,005
Part VI · Governance 5 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
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 $381,055 across 8 lines filed
VIII-1b Membership dues$5,968
VIII-1e Government grants$179,526
VIII-1f All other contributions, gifts and grants$118,724
VIII-1h Total contributions, gifts and grants$304,218
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,678$10,678
VIII-3 Investment incomeExcluded from tax $2$2
VIII-6 Net rental income or lossRelated to mission $27,629 · Excluded from tax $38,528$66,157
VIII-12 Total revenueRelated to mission $38,307 · Unrelated business $0 · Excluded from tax $38,530$381,055
Part IX · Statement of functional expenses $369,050 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $46,762 · Management $23,755 · Fundraising $7,419$77,936
IX-7 Other salaries and wagesPrograms $31,907 · Management $16,241 · Fundraising $5,031$53,179
IX-9 Other employee benefitsPrograms $5,448 · Management $2,770 · Fundraising $862$9,080
IX-10 Payroll taxesPrograms $6,676 · Management $3,394 · Fundraising $1,057$11,127
IX-11c Accounting feesManagement $2,000$2,000
IX-11g Other fees for servicesPrograms $76,904 · Management $39,099 · Fundraising $12,170$128,173
IX-12 Advertising and promotionPrograms $1,072 · Management $545 · Fundraising $170$1,787
IX-13 Office expensesPrograms $9,212 · Management $4,684 · Fundraising $1,458$15,354
IX-16 OccupancyPrograms $20,433 · Management $10,388 · Fundraising $3,234$34,055
IX-17 TravelPrograms $4,994 · Management $2,539 · Fundraising $790$8,323
IX-19 Conferences, conventions and meetingsPrograms $24 · Management $12 · Fundraising $4$40
IX-22 Depreciation, depletion and amortizationPrograms $1,172 · Management $596 · Fundraising $186$1,954
IX-23 InsurancePrograms $3,876 · Management $1,970 · Fundraising $613$6,459
IX-24 Other expenses (24a–d)Programs $11,750 · Management $5,974 · Fundraising $1,859$19,583
IX-25 Total functional expensesPrograms $220,230 · Management $113,967 · Fundraising $34,853$369,050
Part X · Balance sheet $94,174 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $24,120$77,705
X-2 Savings and temporary cash investmentsStart of year $37,610$8,050
X-4 Accounts receivableStart of year $909$1,129
X-10c Land, buildings and equipment, netStart of year $9,244$7,290
X-16 Total assetsStart of year $71,883$94,174
X-17 Accounts payable and accrued expensesStart of year $3,629$3,574
X-25 Other liabilitiesStart of year $3,092$5,893
X-26 Total liabilitiesStart of year $133,121$143,407
X-27 Net assets without donor restrictionsStart of year −$61,238−$49,233
X-32 Total net assets or fund balancesStart of year −$61,238−$49,233
X-33 Total liabilities and net assetsStart of year $71,883$94,174
Part XI · Reconciliation of net assets −$49,233 net assets at year end
XI-1 Total revenue$381,055
XI-2 Total expenses$369,050
XI-3 Revenue less expenses$12,005
XI-4 Net assets at start of year−$61,238
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$49,233

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

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