Tom of Finland Foundation INC EIN 95-4065795

Tom of Finland Foundation INC

EIN  95-4065795 Public charity (501(c)(3)) Los Angeles, CA
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Size
$100K–1M
What they do
Preserves and promotes erotic art and artists, encouraging diverse creative expression.
Leadership
Edward Cella · CEO · $59K
Money in and out
$678K revenue, $801K expenses
Bottom line
65% program efficiency

Preserves and promotes erotic art and artists, encouraging diverse creative expression. For fiscal year 2024 it reported $678K in revenue, $801K in expenses, and $-25K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$678K
Pt VIII · Ln 12
Total expenses
$801K
Pt IX · Ln 25
Net assets
$-25K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$123K
Where spending went · Part IX cols B–D
Program services $0.65 Management & general $0.20 Fundraising $0.15
Program efficiency
65%
of spending reaches programs▼ -4% vs prior filing year
Operating runway
0.4mo
months of highly liquid reserves at operating expense rate▼ -73% vs prior filing year
Surplus margin
-18%
revenue over expenses, this year▼ -4% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$678K
FY2024▼ -7%
Expenses
$801K
FY2024▼ -7%
Total assets
$126K
FY2024▼ -42%
Total liabilities
$151K
FY2024▲ +336%
Total revenue
$678K
Pt VIII · Ln 12
Total expenses
$801K
Pt IX · Ln 25
Net assets
$-25K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$123K
Total assetsPt X · Ln 16$126K
Program-expense ratioPt IX · col B65%
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

3 program services account for $520K of program spending, described in the organization's own filed words · FY2024.
01

Public Education

Foundation hosted more than 60 public events in 2024 that includes our Art & Culture Festival ,our longest running educational program that provided a weekend long set of public talks, films, performances and exhibition and were presented in London, Berlin, Palm Springs and Los Angeles.

$335Kprogram expense
02

Archive, Permanent Collections and Library, Exhibitions

A repository of over a century of LGBTQ+ artmaking and culture, the Foundation stewards rich historical and contemporary collections of more than 11,000 unique artworks created by more than 700+ queer artists many of whose legacies are preserved nowhere else and include archival materials and a reference library.

$146Kprogram expense
03

Artist Education

Selected through a critical vetting process, visiting artists reside at TOM House for 3 months and benefit from the opportunity to engage with the Foundations collection and present their final project as a public program. Nine artists participated in 2023 representing the UK, US, Thailand, China, Poland.

$39Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CTom of Finland Foundation INC
EINHdr · item D95-4065795
Principal addressHdr · item CLos Angeles, CA
WebsiteHdr · item Jtomoffinland.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A400)
Ruling yearIRS BMFJul 1986

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a11
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$58,827Pt VII · Sec A
Executive Direc
$57,500Pt VII · Sec A
Member
$29,107Pt VII · Sec A
$0Pt VII · Sec A
1st Vice-Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Edward Cella’s $59K as CEO is at the 53rd percentile of top reported officer pay among 2213 $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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Brad Lim-Senesac$57,500$62,292
Edward Cella$58,827
Dan Szuhay$39,600
Marc Ransdell$36,408$33,232
Durk Dehner$34,068$33,294$31,488$24,960
S R Sharp$34,068$32,190
SR Sharp$29,107
Steve Sharp$28,824$11,437

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
Program service revenue$514K · 76%
Contributions & grants$136K · 20%
Other revenue$28K · 4%
Program service revenue76%$514K
Contributions & grants20%$136K
Other revenue4%$28K
Investment income$2
Total revenueLn 12$678K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.65 Management & general $0.20 Fundraising $0.15
Program services65%$520K
Management & general20%$159K
Fundraising15%$123K
Total functional expensesLn 25$801K

Balance Sheet

Part X · end of year
CashLn 1$25K
Total assetsLn 16$126K
Total liabilitiesLn 26$151K
Total net assetsLn 32$-25K
Months of cash on handcomputed0.4

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $25K · Operating expenses/yr $801K
0.4 months
Where the money goes
Program services
Program services $520K · Total expenses $801K
65%
Management & General
Management & general $159K · Total expenses $801K
20%
Fundraising
Fundraising $123K · Total expenses $801K
15%
Cost to raise $1
Fundraising expense (3-yr avg) $84K · Solicited contributions (3-yr avg) $97K
$0.87 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $136K · Total revenue $678K
20%
Government reliance
Government grants — · Total revenue $678K
Earned-income share
Program service revenue $514K · Total revenue $678K
76%
Investment reliance
Investment income $2 · Total revenue $678K
0%
Program self-sufficiency
Program service revenue $514K · Total expenses $801K
64%
Growth & trend
Revenue growth (YoY)
This year $678K · Prior year $730K
-7%
Revenue CAGR
FY2020 $626K · FY2024 $678K
+2%
Net-asset trend (YoY)
End of year $-25K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $678K · Expenses $801K
-18%
Liabilities-to-Assets
Total liabilities — · Total assets $126K
Net-asset ratio
Net assets $-25K · Total assets $126K
-20%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $126K
0%
People & payroll
Highest Reported Total Compensation
Individual Edward Cella · Reported title CEO · Highest reported compensation $59K · Total expenses $801K
7%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $359K · Total expenses $801K
45%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 65%
Overhead ratio 20%
Fundraising cost ratio 90%
Revenue growth -7%
Investment management fee ratio 0%
Legal fee ratio 3%
Accounting fee ratio 0%
Fundraising fee ratio 0%

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
Total grants receivedfrom 2 funders$12K

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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)$678K revenue · viewing · ⤓ 990 PDF
FY2023$730K revenue · ⤓ 990 PDF
FY2022$444K revenue · ⤓ 990 PDF
FY2021$792K revenue · ⤓ 990 PDF
FY2020$626K 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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