Berkeley Art Center is a contemporary art space in North Berkeley that develops and presents visual arts exhibitions with a focus on regional artists. Related public programs include lectures, artist talks, film screenings, professional development workshops for artists and community-building events. Audiences come from throughout the region and reflect the area?s strong support for arts and culture at the community level.

501(c)(3) charity; gifts are tax-deductible.
49¢ of each $1 spent went to programs.
Run by 11 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2024 · 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
3 of 5
filings with a surplus
Average surplus $7K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
49%
of spending
Concern: 49% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$126K
to officers and key staff · 39% of spending
Concern: pay to officers and key staff is 39% of spending; over 30%.
Pt VII · Sec A
3 mo
of spending, in cash
Looks good: 3.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $22K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$123K
57% of total assets
Fine: liabilities are 57% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$369K
+32% vs prior year
Spent
$321K
To programs
49%
Net assets
$92K
By yearFY2020–FY2024
Revenue
$369K
FY2024▲ +32%
Tap a bar for its year
Revenue by fiscal year
FY2020$211K
FY2021$365K
FY2022$386K
FY2023$279K
FY2024$369K
Expenses
$321K
FY2024▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$217K
FY2021$326K
FY2022$371K
FY2023$342K
FY2024$321K
Net assets
$92K
FY2024▲ +106%
Tap a bar for its year
Net assets by fiscal year
FY2020$53K
FY2021$92K
FY2022$107K
FY2023$45K
FY2024$92K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1980.

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

Where the money goes

49 cents of each dollar spent went to programs.

Program services 49% · $157K Management & general 19% · $60K Fundraising 32% · $104K

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

13 people listed on the 990; $126K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$66,107Pt VII · Sec A
Executive Dir.
$60,135Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Elena Gross’s $66K as Executive Dir. is at the 61st 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

NameFY2024FY2023FY2022FY2021FY2020
Elena Gross$66,107$84,332$37,008——
Kim Arteche$60,135$84,332$69,002——
Daniel Nevers——$33,173$73,081$78,000
Kimberly Acebo Arteche———$28,050—

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 Berkeley Art Center Association 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

Programs and updates

Presents contemporary art exhibitions and public programs, supporting regional artists.

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Provided by the organization

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1 program · $157K · in their own filed words · FY2024
01

Berkeley Art Center is a contemporary art space in North Berkeley that develops and presents visual arts exhibitions with a focus on regional artists. Related public programs include lectures, artist talks, film screenings, professional development workshops for artists and community-building events.

$157Kprogram 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 2 funders$22K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$369K
Ln 12
Gifts and grantsLn 1h$345K
Other incomeLn 4–11$20K
Fees for servicesLn 2g$3K
Money outPt IX
$321K
Ln 25
Programscol B$157K
Managementcol C$60K
Fundraisingcol D$104K
Owns and owesPt X
$92K
net assets · Ln 32
Cash and savingsLn 1–2$82K
Total assetsLn 16$216K
LiabilitiesLn 26$123K
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$345K
Government grantsLn 1e$243K
Noncash giftsLn 1g$6K
Fees for servicesLn 2g$3K
Investment incomeLn 3$3
Other incomeLn 4–11$20K
Gains on assetsLn 7$0
Total revenueLn 12$369K
Assets in detailPt X, end of year
CashLn 1$81K
SavingsLn 2$451
Cash and savings togetherLn 1–2$82K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$26K
Other assetsLn 15$1
Total assetsLn 16$216K
LiabilitiesLn 26$123K
Net assetsLn 32$92K
OperationsPt I, VI
EmployeesI 54
VolunteersI 611
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$125K$82K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$34K$26K
Total assetsLn 16$166K$216K
LiabilitiesLn 26$121K$123K
Net assetsLn 32$45K$92K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$135K$62K$13K$60K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$38K$8K$23K$8K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$13K$5K$3K$5K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$6K$2K$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$11K$1K$10K
Advertising and promotionLn 12$4K$3K$7$1K
Office expensesLn 13$4K$3K$1K
Information technologyLn 14$9K$3K$3K$3K
RoyaltiesLn 15$0
OccupancyLn 16$12K$7K$2K$3K
TravelLn 17$165$41$124
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$7K
InsuranceLn 23$8K$4K$2K$2K
Other expenses (24a–d)Ln 24$68K$59K$5K$3K
All other expensesLn 24e$5K$3K$3K$6K
Total functional expensesLn 25$321K$157K$60K$104K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $369K$321K$48K$92K 990 PDF
FY2023 $279K$342K−$62K$45K 990 PDF
FY2022 $386K$371K$15K$107K 990 PDF
FY2021 $365K$326K$39K$92K 990 PDF
FY2020 $211K$217K−$6K$53K 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 FY2024 990 (6 parts)
Part I · Summary $368,725 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $264,112$345,212
I-9 Program service revenuePrior year $8,083$3,260
I-10 Investment incomePrior year $11$3
I-11 Other revenuePrior year $7,152$20,250
I-12 Total revenuePrior year $279,358$368,725
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $203,628$185,623
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $137,973$135,475
I-18 Total expensesPrior year $341,601$321,098
I-19 Revenue less expensesPrior year −$62,243$47,627
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $368,725 across 13 lines filed
VIII-1b Membership dues$11,615
VIII-1e Government grants$242,902
VIII-1f All other contributions, gifts and grants$90,695
VIII-1g Noncash contributions (included above)$6,000
VIII-1h Total contributions, gifts and grants$345,212
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,260$3,260
VIII-3 Investment incomeExcluded from tax $3$3
VIII-5 Royalties$0
VIII-6 Net rental income or lossExcluded from tax $10,250$10,250
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $10,000$10,000
VIII-12 Total revenueRelated to mission $3,260 · Excluded from tax $20,253$368,725
Part IX · Statement of functional expenses $321,098 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $61,852 · Management $13,497 · Fundraising $59,625$134,974
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $7,600 · Management $22,798 · Fundraising $7,599$37,997
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $5,115 · Management $2,565 · Fundraising $4,972$12,652
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $2,026 · Management $2,026 · Fundraising $2,026$6,078
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $1,060 · Fundraising $10,150$11,210
IX-12 Advertising and promotionPrograms $2,897 · Management $7 · Fundraising $1,370$4,274
IX-13 Office expensesManagement $2,520 · Fundraising $1,305$3,825
IX-14 Information technologyPrograms $3,052 · Management $3,051 · Fundraising $3,051$9,154
IX-15 Royalties$0
IX-16 OccupancyPrograms $7,369 · Management $2,455 · Fundraising $2,648$12,472
IX-17 TravelPrograms $41 · Management $124$165
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$7,468
IX-23 InsurancePrograms $3,916 · Management $2,491 · Fundraising $1,868$8,275
IX-24 Other expenses (24a–d)Programs $59,490 · Management $5,326 · Fundraising $2,715$67,531
IX-24e All other expensesPrograms $3,029 · Management $3,176 · Fundraising $6,286$5,023
IX-25 Total functional expensesPrograms $157,447 · Management $60,036 · Fundraising $103,615$321,098
Part X · Balance sheet $215,759 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $44,433$81,364
X-2 Savings and temporary cash investmentsStart of year $80,668$451
X-3 Pledges and grants receivableStart of year $5,980$106,577
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $938$1,222
X-10c Land, buildings and equipment, netStart of year $33,618$26,144
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$1
X-16 Total assetsStart of year $165,637$215,759
X-17 Accounts payable and accrued expensesStart of year $3,737$6,636
X-24 Unsecured notes and loans payableStart of year $116,500$116,500
X-25 Other liabilitiesStart of year $607$203
X-26 Total liabilitiesStart of year $120,844$123,339
X-27 Net assets without donor restrictionsStart of year −$23,533$63,920
X-28 Net assets with donor restrictionsStart of year $68,326$28,500
X-32 Total net assets or fund balancesStart of year $44,793$92,420
X-33 Total liabilities and net assetsStart of year $165,637$215,759
Part XI · Reconciliation of net assets $92,420 net assets at year end
XI-1 Total revenue$368,725
XI-2 Total expenses$321,098
XI-3 Revenue less expenses$47,627
XI-4 Net assets at start of year$44,793
XI-10 Net assets at end of year$92,420

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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