The Organization promotes the study, teaching, and practice of calligraphy and related disciplines through speakers, program meetings, workshops, and exhibits.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 2
filings with a surplus
Average deficit $19K a year · 9% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
15 mo
of spending, in cash
Looks good: 14.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $87
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$21K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 16 voting members
Looks good: 15 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$217K
+62% vs prior year
Spent
$226K
To programs
79%
Net assets
$257K
By yearFY2020–FY2025
Revenue
$217K
FY2024▲ +62%
Tap a bar for its year
Revenue by fiscal year
FY2020$171K
FY2021$54K
FY2022$129K
FY2023$134K
FY2024$217K
FY2025$194K
Expenses
$226K
FY2024
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$226K
FY2025$223K
Net assets
$257K
FY2024▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$244K
FY2021$255K
FY2022$321K
FY2023$266K
FY2024$257K
FY2025$229K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2011-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Mar 2015.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $178K Management & general 13% · $30K Fundraising 8% · $18K

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

16 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Sylvia Kowal’s $1K as Publications is at the 1st 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.

See Society for Calligraphy 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 15aNo

Programs and updates

Promotes calligraphy study, teaching, and practice through programs, workshops, and exhibits.

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Provided by the organization

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3 programs · $178K · in their own filed words · FY2023
01

The Organization promotes the study, teaching and practice of calligraphy and related disciplines through its sponsorship of an annual calligraphy conference called Letters California Style.

$114Kprogram expense
02

The Organization promotes the study, teaching, and practice of calligraphy and related artistic disciplines through its sponsored workshop programs. There were over 60 paid or free workshops for the year with approximately 20 to 100 attendees per course.

$54Kprogram expense
03

The Organization promotes the study, teaching, and practice of calligraphy and encourages fellowship and the exchange of ideas in the community of calligraphers by sponsoring an annual retreat. The attendees pay for their costs of the retreat, room and board, and the cost of the meeting rooms.

$9Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$87
Grants paid · 1 grant · $5K · 2024–2024
Unitemized GrantFY2024$5,160

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$217K
Ln 12
Fees for servicesLn 2g$180K
Gifts and grantsLn 1h$35K
Other incomeLn 4–11$2K
Money outPt IX
$226K
Ln 25
Programscol B$178K
Managementcol C$30K
Fundraisingcol D$18K
Owns and owesPt X
$257K
net assets · Ln 32
Cash and savingsLn 1–2$277K
Total assetsLn 16$279K
LiabilitiesLn 26$21K
PeoplePt VI, VII
16
listed · VII A
PaidVII A0
Voting boardVI 1a16
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$35K
Fees for servicesLn 2g$180K
Investment incomeLn 3$383
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$217K
Assets in detailPt X, end of year
CashLn 1$100K
SavingsLn 2$177K
Cash and savings togetherLn 1–2$277K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$279K
LiabilitiesLn 26$21K
Net assetsLn 32$257K
OperationsPt I, VI
EmployeesI 50
VolunteersI 626
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$284K$277K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$289K$279K
LiabilitiesLn 26$23K$21K
Net assetsLn 32$266K$257K
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$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$9K$9K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$992$992
Information technologyLn 14$2K$2K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$188$188
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$114K$114K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$72K$53K$5K$14K
All other expensesLn 24e$21K$10K$7K$4K
Total functional expensesLn 25$226K$178K$30K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $194K$223K−$29K$229K 990 PDF
FY2024 Viewing $217K$226K−$8K$257K 990 PDF
FY2023 $134K$266K 990 PDF
FY2022 $129K$321K 990 PDF
FY2021 $54K$255K 990 PDF
FY2020 $171K$244K 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 $217,340 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $26,071$35,112
I-9 Program service revenuePrior year $105,881$179,945
I-10 Investment incomePrior year $194$383
I-11 Other revenuePrior year $1,879$1,900
I-12 Total revenuePrior year $134,025$217,340
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $189,220$225,817
I-18 Total expensesPrior year $189,220$225,817
I-19 Revenue less expensesPrior year −$55,195−$8,477
Part VI · Governance 15 of 16 board members independent, 4 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members15
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
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
Part VIII · Statement of revenue $217,340 across 10 lines filed
Lines not itemized here account for $1,900 of total revenue; see the IRS return.
VIII-1b Membership dues$31,829
VIII-1f All other contributions, gifts and grants$1,275
VIII-1h Total contributions, gifts and grants$35,112
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $179,945$179,945
VIII-3 Investment incomeExcluded from tax $383$383
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $179,945 · Excluded from tax $2,283$217,340
Part IX · Statement of functional expenses $225,817 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 staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $9,388$9,388
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionManagement $3,832$3,832
IX-13 Office expensesManagement $992$992
IX-14 Information technologyManagement $2,138$2,138
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $188$188
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $114,247$114,247
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $1,696$1,696
IX-24 Other expenses (24a–d)Programs $53,380 · Management $4,934 · Fundraising $14,149$72,463
IX-24e All other expensesPrograms $9,936 · Management $7,068 · Fundraising $3,869$20,873
IX-25 Total functional expensesPrograms $177,751 · Management $30,048 · Fundraising $18,018$225,817
Part X · Balance sheet $278,538 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $130,002$100,402
X-2 Savings and temporary cash investmentsStart of year $154,041$176,682
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $3,392$1,454
X-10c Land, buildings and equipment, net$0
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 assetsStart of year $1,260$0
X-16 Total assetsStart of year $288,695$278,538
X-17 Accounts payable and accrued expenses$7,360
X-25 Other liabilitiesStart of year $22,896$13,856
X-26 Total liabilitiesStart of year $22,896$21,216
X-27 Net assets without donor restrictionsStart of year $265,799$257,322
X-32 Total net assets or fund balancesStart of year $265,799$257,322
X-33 Total liabilities and net assetsStart of year $288,695$278,538
Part XI · Reconciliation of net assets $257,322 net assets at year end
XI-1 Total revenue$217,340
XI-2 Total expenses$225,817
XI-3 Revenue less expenses−$8,477
XI-4 Net assets at start of year$265,799
XI-10 Net assets at end of year$257,322

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

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