To acquire, renovate and preserve the land and the facilities of the former naval training center ("Ntc"), designated as the "historic arts and culture district". General purposes of the Foundation are to operate the arts and culture district and develop programs that pioneer the imaginative use of the arts and culture district preserving the diverse culture of the san diego region.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$455K 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

FY2020 · 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
2 of 5
filings with a surplus
Average surplus $2.0M a year · 23% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$455K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
12 mo
of spending, in cash
Looks good: 11.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $28K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$18.5M
36% of total assets
Looks good: liabilities are 36% of assets; 50% or less.
Pt X · Ln 26
Independent board members
18
of 19 voting members
Looks good: 18 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$15.7M
Spent
$7.5M
To programs
89%
Net assets
$32.8M
By yearFY2020–FY2024
Revenue
$15.7M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$15.7M
FY2021$9.4M
FY2022$5.5M
FY2023$6.4M
FY2024$6.2M
Expenses
$7.5M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$7.5M
FY2021$5.2M
FY2022$6.1M
FY2023$6.9M
FY2024$7.5M
Net assets
$32.8M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$32.8M
FY2021$37.4M
FY2022$33.7M
FY2023$30.1M
FY2024$25.3M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 May 2001.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $6.7M Management & general 8% · $627K Fundraising 3% · $196K

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

21 people listed on the 990; $455K paid to officers and key staff.

Part VII, Section A · reportable compensation
$157,133Pt VII · Sec A
President & CEO
$156,792Pt VII · Sec A
Executive Director
$140,788Pt VII · Sec A
Past-Chair, Community Lead
$0Pt VII · Sec A
Jacobs Center for Neighbor
$0Pt VII · Sec A
Professor, San Diego State
$0Pt VII · Sec A
Attorney, Real Estate Deve
$0Pt VII · Sec A
Community Leader
$0Pt VII · Sec A

Lisa Johnson’s $197K as President & CEO is at the 83rd percentile of top reported officer pay among 3924 $1–10M 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 · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Lisa Johnson$196,768$189,200$176,000$156,000$156,792
Alan Ziter——$160,000$148,200$140,788
Christopher Kiefer————$157,133
James Halliday$140,000————
Kate Rubalcava$126,048————
Nina Leung$112,320————

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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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 15aNo

Programs and updates

Preserves and revitalizes a historic naval training center for arts, culture, and community programs.

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Provided by the organization

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2 programs · $6.7M · in their own filed words · FY2020
01

Leasing, programming, and operating the NTC civic arts and culture center

$6.5Mprogram expense
02

Rehabilitation of the NTC "civic arts & cultural center"

$201Kprogram 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 · FY2025
Total grants receivedfrom 2 funders$28K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$15.7M
Ln 12
Gifts and grantsLn 1h$10.2M
Fees for servicesLn 2g$5.2M
Investment incomeLn 3$173K
Money outPt IX
$7.5M
Ln 25
Programscol B$6.7M
Managementcol C$627K
Fundraisingcol D$196K
Owns and owesPt X
$32.8M
net assets · Ln 32
Cash and savingsLn 1–2$7.5M
Total assetsLn 16$51.4M
LiabilitiesLn 26$18.5M
PeoplePt VI, VII
21
listed · VII A
PaidVII A3
Voting boardVI 1a19
IndependentVI 1b18
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10.2M
Government grantsLn 1e$9.1M
Fees for servicesLn 2g$5.2M
Investment incomeLn 3$173K
Other incomeLn 4–11$40K
Total revenueLn 12$15.7M
Assets in detailPt X, end of year
CashLn 1$7.5M
Cash and savings togetherLn 1–2$7.5M
InvestmentsLn 11–13$1.3M
Land, buildings, equipmentLn 10c$32.2M
Other assetsLn 15$4.3M
Total assetsLn 16$51.4M
LiabilitiesLn 26$18.5M
Net assetsLn 32$32.8M
OperationsPt I, VI
EmployeesI 58
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$1.1M$7.5M
InvestmentsLn 11–13$1.5M$1.3M
Land, buildings, equipmentLn 10c$33.4M$32.2M
Total assetsLn 16$42.9M$51.4M
LiabilitiesLn 26$18.3M$18.5M
Net assetsLn 32$24.7M$32.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$455K$313K$81K$61K
Other salaries and wagesLn 7$447K$307K$80K$60K
Legal feesLn 11b$116K$54K$59K$3K
Accounting feesLn 11c$125K$8K$117K
Professional fundraising feesLn 11e$52K$52K
Other fees for servicesLn 11g$25K$8K$15K$2K
Advertising and promotionLn 12$157K$147K$10K$31
Office expensesLn 13$1.1M$1.0M$106K$180
Information technologyLn 14$22K$8K$513$13K
OccupancyLn 16$1.6M$1.6M$19K
Conferences, conventions and meetingsLn 19$1K$797$361
InterestLn 20$703K$586K$117K
Depreciation, depletion and amortizationLn 22$1.3M$1.3M$10K
InsuranceLn 23$61K$59K$1K
Other expenses (24a–d)Ln 24$1.2M$1.2M$9K$4K
All other expensesLn 24e$114K$113K$754$500
Total functional expensesLn 25$7.5M$6.7M$627K$196K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $6.2M$7.5M−$1.3M$25.3M 990 PDF
FY2023 $6.4M$6.9M−$522K$30.1M 990 PDF
FY2022 $5.5M$6.1M−$590K$33.7M 990 PDF
FY2021 $9.4M$5.2M$4.3M$37.4M 990 PDF
FY2020 Viewing $15.7M$7.5M$8.1M$32.8M 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 FY2020 990 (6 parts)
Part I · Summary $15,656,384 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $474,401$10,197,714
I-9 Program service revenuePrior year $3,685,311$5,246,468
I-10 Investment incomePrior year $91,456$172,553
I-11 Other revenuePrior year $323,128$39,649
I-12 Total revenuePrior year $4,574,296$15,656,384
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 $851,110$901,862
I-16a Professional fundraising feesPrior year $18,792$52,077
I-17 Other expensesPrior year $4,252,136$6,554,219
I-18 Total expensesPrior year $5,122,038$7,508,158
I-19 Revenue less expensesPrior year −$547,742$8,148,226
Part VI · Governance 18 of 19 board members independent, 2 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members18
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $15,656,384 across 8 lines filed
VIII-1e Government grants$9,130,072
VIII-1f All other contributions, gifts and grants$1,067,642
VIII-1h Total contributions, gifts and grants$10,197,714
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,246,468$5,246,468
VIII-3 Investment incomeExcluded from tax $172,553$172,553
VIII-8 Net income from fundraising eventsExcluded from tax −$76−$76
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $39,725$39,725
VIII-12 Total revenueRelated to mission $5,286,193 · Unrelated business $0 · Excluded from tax $172,477$15,656,384
Part IX · Statement of functional expenses $7,508,158 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $312,536 · Management $81,276 · Fundraising $60,901$454,713
IX-7 Other salaries and wagesPrograms $307,337 · Management $79,924 · Fundraising $59,888$447,149
IX-11b Legal feesPrograms $53,923 · Management $58,987 · Fundraising $3,008$115,918
IX-11c Accounting feesPrograms $8,300 · Management $116,807$125,107
IX-11e Professional fundraising feesFundraising $52,077$52,077
IX-11g Other fees for servicesPrograms $7,836 · Management $15,134 · Fundraising $1,931$24,901
IX-12 Advertising and promotionPrograms $146,867 · Management $9,910 · Fundraising $31$156,808
IX-13 Office expensesPrograms $1,007,673 · Management $106,307 · Fundraising $180$1,114,160
IX-14 Information technologyPrograms $8,236 · Management $513 · Fundraising $13,427$22,176
IX-16 OccupancyPrograms $1,583,841 · Management $19,335$1,603,176
IX-19 Conferences, conventions and meetingsPrograms $797 · Management $361$1,158
IX-20 InterestPrograms $585,901 · Management $116,631$702,532
IX-22 Depreciation, depletion and amortizationPrograms $1,277,351 · Management $10,407$1,287,758
IX-23 InsurancePrograms $59,132 · Management $1,478$60,610
IX-24 Other expenses (24a–d)Programs $1,212,272 · Management $9,334 · Fundraising $4,081$1,225,687
IX-24e All other expensesPrograms $112,974 · Management $754 · Fundraising $500$114,228
IX-25 Total functional expensesPrograms $6,684,976 · Management $627,158 · Fundraising $196,024$7,508,158
Part X · Balance sheet $51,356,055 assets, 14 lines filed
Asset lines not itemized here account for $4,549,105; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $1,143,590$7,459,078
X-3 Pledges and grants receivableStart of year $524,101$1,503,282
X-9 Prepaid expenses and deferred chargesStart of year $30,715$953
X-10c Land, buildings and equipment, netStart of year $33,439,516$32,211,852
X-12 Other securitiesStart of year $1,454,642$1,330,294
X-15 Other assetsStart of year $1,917,614$4,301,491
X-16 Total assetsStart of year $42,932,584$51,356,055
X-17 Accounts payable and accrued expensesStart of year $1,390,490$1,576,517
X-19 Deferred revenueStart of year $1,923,193$1,827,670
X-26 Total liabilitiesStart of year $18,266,230$18,541,475
X-27 Net assets without donor restrictionsStart of year $24,586,471$26,204,603
X-28 Net assets with donor restrictionsStart of year $79,883$6,609,977
X-32 Total net assets or fund balancesStart of year $24,666,354$32,814,580
X-33 Total liabilities and net assetsStart of year $42,932,584$51,356,055
Part XI · Reconciliation of net assets $32,814,580 net assets at year end
XI-1 Total revenue$15,656,384
XI-2 Total expenses$7,508,158
XI-3 Revenue less expenses$8,148,226
XI-4 Net assets at start of year$24,666,354
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$32,814,580

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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