Value Culture EIN 84-2149525 Form 990 (PDF) Claim this org

Value Culture

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Inspires community giving through artistic, educational, and spiritual events. For fiscal year 2024 it reported $224K in revenue, $220K in expenses.Pt I

Type
Public charity (501(c)(3)) · Nonprofit
Location
San Francisco, CA
Website
www.valueculture.org
Filings
3 on file (2022–2024)
Revenue
$224KFY2024
Expenses
$220K
Net assets
$0
People
1
Filings
3
Updates
0
More identity details & actions ⌄
EIN  84-2149525 Public charity (501(c)(3)) San Francisco, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Inspires community giving through artistic, educational, and spiritual events.
Leadership
Adam Swig · Exec Director
Money in and out
$224K revenue, $220K expenses
Bottom line
58% program efficiency
Where the money goes · FY2024
Total revenue
$224K
Pt VIII · Ln 12
Total expenses
$220K
Pt IX · Ln 25
Net assets
$0
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $4K
Where spending went · Part IX cols B–D
Program services $0.58 Management & general $0.42
Program efficiency
58%
of spending reaches programs▼ -38% vs prior filing year
Surplus margin
+2%
revenue over expenses, this year▼ -93% vs prior filing year
Donor-funded
100%
of revenue is gifts & grants+0.03% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$224K
FY2024▲ +5%
Expenses
$220K
FY2024▲ +37%
Total assets
$0
FY2024▼ -100%
Total liabilities
$0
FY2024
Total revenue
$224K
Pt VIII · Ln 12
Total expenses
$220K
Pt IX · Ln 25
Net assets
$0
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$4K
Total assetsPt X · Ln 16$0
Program-expense ratioPt IX · col B58%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47
Mission & Programs · Part III

Where the work happens

3 program services account for $12K of program spending, described in the organization's own filed words · FY2024.
01

Program

A New Day Dawning:Indigenous Peoples Month Celebration -11/10 Value Culture presented a free, all ages public cultural program for Indigenous People Heritage Month at Golden Gate Park Music Concourse Activities included live music, dance, storytelling, and educational presentations by Indigenous artists, elders, and culture-bearers.

$6Kprogram expense
02

Program

Soy Vey - Lunar New Year Shabbat - on 2/2 Value Culture presented a cultural-education program aligning Lunar New Year and Shabbat to advance its exempt purpose of arts/culture education and cross-community understanding.

$4Kprogram expense
03

Program

Soul Vey-Black History & Women History Month Shabbat -on 3/1 Value Culture presented a cultural-education program at JCCSF advancing arts/culture education and cross-community understanding between Black and Jewish communities.

$2Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CValue Culture
EINHdr · item D84-2149525
Principal addressHdr · item CSan Francisco, CA
WebsiteHdr · item Jwww.valueculture.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFAug 2019

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Exec Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2023FY2022
Adam Swig$10,000$5,000

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.

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Statement of Revenue

Part VIII
Contributions & grants100%$224K
Total revenueLn 12$224K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.58 Management & general $0.42
Program services58%$127K
Management & general42%$93K
Total functional expensesLn 25$220K

Balance Sheet

Part X · end of year
CashLn 1
Total assetsLn 16$0
Total liabilitiesLn 26$0
Total net assetsLn 32$0

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves — · Operating expenses/yr $220K
Highly liquid reserves (cash & marketable securities on Pt X) ÷ monthly operating expenses (Pt IX total, less non-cash grants & depreciation when reported).
Where the money goes
Program services
Program services $127K · Total expenses $220K
58%
Management & General
Management & general $93K · Total expenses $220K
42%
Fundraising
Fundraising $0 · Total expenses $220K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $222K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $224K · Total revenue $224K
100%
Government reliance
Government grants — · Total revenue $224K
Earned-income share
Program service revenue $0 · Total revenue $224K
0%
Investment reliance
Investment income $0 · Total revenue $224K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $220K
0%
Growth & trend
Revenue growth (YoY)
This year $224K · Prior year $214K
+5%
Net-asset trend (YoY)
End of year $0 · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $224K · Expenses $220K
+2%
Liabilities-to-Assets
Total liabilities — · Total assets $0
Net-asset ratio
Net assets $0 · Total assets $0
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $0
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Adam Swig · Reported title Exec Director · Highest reported compensation $0 · Total expenses $220K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $170K · Total expenses $220K
77%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 58%
Overhead ratio 42%
Fundraising cost ratio 0%
Revenue growth 5%
Legal fee ratio 0.6%

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
See all 6 funders →

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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
FY2024 (Latest)$224K revenue · viewing · ⤓ 990 PDF
FY2023$214K revenue · ⤓ 990 PDF
FY2022$233K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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