Civic Intelligence

Luminary Arts Corporation

EIN 47-3301377 • 501(c)3 • San Marcos, CA

Profile

Building community by educating, supporting & creating performing artists.

1124 Harwich DriveSan Marcos, CA 92069

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

17th percentile

-35%

Higher net margin than 17% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Down

$289,145

Down $146,158 (-34%) from 2023

Liabilities

Down

$560

Down $2,829 (-83%) from 2023

Net Assets

Down

$288,585

Down $143,329 (-33%) from 2023

Revenue

Down

$410,560

Down $219,184 (-35%) from 2023

Expenses

Up

$553,889

Up $123,336 (+29%) from 2023

Net Income

Down

-$143,329

Down $342,520 (-172%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2016: $35,637Liabilities 2016: $438Net Assets 2016: $35,1992016Assets 2017: $64,739Liabilities 2017: $0Net Assets 2017: $64,7392017Assets 2018: $39,725Liabilities 2018: $3,487Net Assets 2018: $36,2382018Assets 2019: $35,440Liabilities 2019: $2,882Net Assets 2019: $32,5582019Assets 2020: $27,494Liabilities 2020: $9,025Net Assets 2020: $18,4692020Assets 2021: $133,138Liabilities 2021: $11,863Net Assets 2021: $121,2752021Assets 2022: $235,206Liabilities 2022: $2,483Net Assets 2022: $232,7232022Assets 2023: $435,303Liabilities 2023: $3,389Net Assets 2023: $431,9142023Assets 2024: $289,145Liabilities 2024: $560Net Assets 2024: $288,5852024

Highlighted filing

2024

Assets$289,145
Liabilities$560
Net Assets$288,585

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2016: $116,556Expenses 2016: $85,160Net Income 2016: $31,3962016Revenue 2017: $125,927Expenses 2017: $96,387Net Income 2017: $29,5402017Revenue 2018: $76,623Expenses 2018: $83,745Net Income 2018: -$7,1222018Revenue 2019: $86,408Expenses 2019: $90,088Net Income 2019: -$3,6802019Revenue 2020: $69,816Expenses 2020: $83,905Net Income 2020: -$14,0892020Revenue 2021: $266,966Expenses 2021: $164,160Net Income 2021: $102,8062021Revenue 2022: $442,038Expenses 2022: $330,590Net Income 2022: $111,4482022Revenue 2023: $629,744Expenses 2023: $430,553Net Income 2023: $199,1912023Revenue 2024: $410,560Expenses 2024: $553,889Net Income 2024: -$143,3292024

Highlighted filing

2024

Revenue$410,560
Expenses$553,889
Net Income-$143,329

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 29, 2025
Return Version
2024v5.2
Gross Receipts
$410,560
Mission and Program Overview

Mission

Building community by educating, supporting & creating performing artists.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$386,133$263,006▼ $123,127
Accounts Receivable$37,505$15,400▼ $22,105
Land, Buildings, and Equipment, Net$8,289$7,526▼ $763
Savings and Temporary Cash Investments$52$52→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$435,303$289,145▼ $146,158
Other Assets Total$3,324$3,161▼ $163
Liabilities
Other Liabilities$3,389$560▼ $2,829
Total Liabilities$3,389$560▼ $2,829
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$431,914$288,585▼ $143,329
Total Net Assets Fund Balance$431,914$288,585▼ $143,329
Total Liabilities and Net Assets / Fund Balance$435,303$289,145▼ $146,158

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$7,252$1,074$8,326
Equipment$274$5,888$6,162
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bruce BlackwellPresidentFT$60,331$60,331
Rebecca Noland2nd VPPT$25,540$25,540
Amy ThrockmortonVice PresidentPT$11,640$11,640

Board Members and Trustees

NameTitle
Doug SmithDirector
Heather MoweryDirector
Ian BoydDirector
Julia SmithDirector
Roberta SmithDirector
Jill BlackwellSecretary
Jennifer CrumrineTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,384
Program Service Revenue
$393,176
Investment Income
$0
Other Revenue
$0
All Other Contributions
$17,384
Change in Net Assets
$-143,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$367,469
Other Expenses$186,420
Total Fundraising Expense$199
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$210,106$27,516-$237,622
Current Officers, Directors, Trustees, and Key Employees$69,004$28,506-$97,510
Occupancy$46,546$4,203-$50,749
Payroll Taxes$31,973$364-$32,337
All Other Expenses$26,722$1,418$199$28,339
Royalties$11,600--$11,600
Other Expenses$8,706$10,937-$8,706
Office Expenses$3,792$1,674-$5,466
Insurance$3,368$2,093-$5,461
Fees for Services Legal$2,960$2,049-$5,009
Travel$1,167$2,841-$4,008
Information Technology$1,035$704-$1,739
Advertising$984$701-$1,685
Fees for Services Accounting-$1,500-$1,500
Depreciation Depletion$763--$763
Total Functional Expenses$468,980$84,710$199$553,889
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liability$560
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The full board reviews and approves form 990 prior to filing.

Form 990, Part VI, Section B, Line 15A

Board approves the compensation based on comparable industry standards.

Form 990, Part VI, Section B, Line 15B

Board approves the compensation based on comparable industry standards.

Form 990, Part VI, Section C, Line 19

BY REQUEST

Filing and Contact Details

Filer

Filer Name
Luminary Arts Corporation
EIN
47-3301377
Phone
8587351781
Address
1124 HARWICH DRIVE, SAN MARCOS, CA 92069

Signing Officer

Name
Rebecca Noland
Title
Treasurer
Signed
2025-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Blackwell
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
7
Employees
23
Volunteers
40

Preparer

Firm
Huxhold & Associates
Address
250 W Crest St Suite A, Escondido, CA 92025
Preparer
Michelle Huxhold
Phone
7607418802
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IRS990/OtherExpensesGrp/ProgramServicesAmt38706
IRS990/OtherExpensesGrp/TotalAmt039818
IRS990/OtherExpensesGrp/TotalAmt111112
IRS990/OtherExpensesGrp/TotalAmt210465
IRS990/OtherExpensesGrp/TotalAmt38706
IRS990/OtherLiabilitiesGrp/BOYAmt03389
IRS990/OtherLiabilitiesGrp/EOYAmt0560
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt027516
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0210106
IRS990/OtherSalariesAndWagesGrp/TotalAmt0237622
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0364
IRS990/PayrollTaxesGrp/ProgramServicesAmt031973
IRS990/PayrollTaxesGrp/TotalAmt032337
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0BRUCE BLACKWELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONCESSIONS
IRS990/ProgramServiceRevenueGrp/Desc1CONTRACT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc4TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07694
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1225590
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt245405
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt337868
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt471670
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07694
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1225590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt245405
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt337868
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt471670
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt012016
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0129553
IRS990/PYProgramServiceRevenueAmt0617728
IRS990/PYRevenuesLessExpensesAmt0199191
IRS990/PYSalariesCompEmpBnftPaidAmt0301000
IRS990/PYTotalExpensesAmt0430553
IRS990/PYTotalRevenueAmt0629744
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-143329
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0393176
IRS990/RoyaltiesGrp/ProgramServicesAmt011600
IRS990/RoyaltiesGrp/TotalAmt011600
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt052
IRS990/SavingsAndTempCashInvstGrp/EOYAmt052
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt017384
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt07016
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08053
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt032228
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010398
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt075079
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0393176
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0617729
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0433985
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0209720
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt059417
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01714027
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.33720
IRS990ScheduleA/PublicSupportPY509Pct00.33300
IRS990ScheduleA/PublicSupportTotal509Amt0603303
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0217975
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0482230
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0341928
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0141282
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt02388
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt01185803
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0217975
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0482230
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0341928
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0141282
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt02388
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01185803
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0410560
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0624745
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0442038
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0241948
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt069815
IRS990ScheduleA/Total509Grp/TotalAmt01789106
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0410560
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0624745
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0442038
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0241948
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt069815
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01789106
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0274
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05888
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06162
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07252
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01074
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt08326
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0560
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07526
IRS990ScheduleD/TotalLiabilityAmt0560
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FULL BOARD REVIEWS AND APPROVES FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board approves the compensation based on comparable industry standards.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board approves the compensation based on comparable industry standards.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false

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