Civic Intelligence

Valley Performing Arts Council

EIN 77-0458747 • 501(c)3 • Fresno, CA

Profile

Valley Performing Arts Council (VPAC) was established in March of 1997 as a non-profit educational organization providing local grade school students with exposure to the classical performing arts. VPAC believes in educating children in classical arts - arts that have survived the test of time which provides lasting value to society. VPACs primary mission is to expose children to the beauty, wisdom and truth that classical arts impart to us. In this modern world of technology, it seems as though the focus of education has shifted further from a curriculum concerned with building character. The arts have long survived as a way to better the understanding, expression and future of our race. Learning, studying and mastering different forms of classical arts helps teach our children the value of compassion, integrity, personal strength and respect for ourselves and others. Great classical art focuses not only on the technical mastery of painting, dancing or playing an instrument, but also

2109 W Bullard Ave 149Fresno, CA 93711

valleyperformingartscouncil.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

4th percentile

-449%

Higher net margin than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

18th percentile

-58%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

10th percentile

-78%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$77,705

Down $108,947 (-58%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$77,705

Down $108,947 (-58%) from 2024

Revenue

Down

$24,252

Down $88,346 (-78%) from 2024

Expenses

Down

$133,199

Down $38,033 (-22%) from 2024

Net Income

Down

-$108,947

Down $50,313 (-86%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $47,509Liabilities 2010: $39,799Net Assets 2010: $7,7102010Assets 2011: $31,267Liabilities 2011: $36,301Net Assets 2011: -$5,0342011Assets 2012: $16,531Liabilities 2012: $38,307Net Assets 2012: -$21,7762012Assets 2013: $57,347Liabilities 2013: $41,652Net Assets 2013: $15,6952013Assets 2014: $72,138Liabilities 2014: $56,485Net Assets 2014: $15,6532014Assets 2015: $116,961Liabilities 2015: $48,385Net Assets 2015: $68,5762015Assets 2016: $123,845Liabilities 2016: $47,199Net Assets 2016: $76,6462016Assets 2017: $99,988Liabilities 2017: $41,419Net Assets 2017: $58,5692017Assets 2018: $109,341Liabilities 2018: $43,114Net Assets 2018: $66,2272018Assets 2019: $103,556Liabilities 2019: $33,829Net Assets 2019: $69,7272019Assets 2020: $137,258Liabilities 2020: $60,761Net Assets 2020: $76,4972020Assets 2021: $187,814Liabilities 2021: $81,907Net Assets 2021: $105,9072021Assets 2022: $227,969Liabilities 2022: $112,464Net Assets 2022: $115,5052022Assets 2024: $186,652Net Assets 2024: $186,6522024Assets 2025: $77,705Net Assets 2025: $77,7052025

Highlighted filing

2025

Assets$77,705
Liabilities-
Net Assets$77,705

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $268,8762010Expenses 2011: $266,2572011Expenses 2012: $321,9132012Revenue 2013: $272,695Expenses 2013: $235,196Net Income 2013: $37,4992013Revenue 2014: $257,015Expenses 2014: $257,057Net Income 2014: -$422014Revenue 2015: $302,510Expenses 2015: $249,587Net Income 2015: $52,9232015Revenue 2016: $261,147Expenses 2016: $253,077Net Income 2016: $8,0702016Revenue 2017: $282,142Expenses 2017: $300,219Net Income 2017: -$18,0772017Revenue 2018: $232,865Expenses 2018: $225,207Net Income 2018: $7,6582018Revenue 2019: $264,900Expenses 2019: $261,400Net Income 2019: $3,5002019Revenue 2020: $179,253Expenses 2020: $172,483Net Income 2020: $6,7702020Revenue 2021: $209,178Expenses 2021: $179,768Net Income 2021: $29,4102021Revenue 2022: $260,953Expenses 2022: $251,355Net Income 2022: $9,5982022Revenue 2024: $112,598Expenses 2024: $171,232Net Income 2024: -$58,6342024Revenue 2025: $24,252Expenses 2025: $133,199Net Income 2025: -$108,9472025

Highlighted filing

2025

Revenue$24,252
Expenses$133,199
Net Income-$108,947

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.78$0.78$0.24$1.33$1.09
2024Detailed filing. Detailed filing data is available for this year.$1.87$1.87$1.13$1.71$0.59
2022Summary only. Only limited summary data is available for this year.$2.28$1.12$1.16$2.61$2.51$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.82$1.06$2.09$1.80$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.61$0.76$1.79$1.72$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.34$0.70$2.65$2.61$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.43$0.66$2.33$2.25$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.41$0.59$2.82$3.00$0.18
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.47$0.77$2.61$2.53$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.48$0.69$3.03$2.50$0.53
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.56$0.16$2.57$2.57$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.57$0.42$0.16$2.73$2.35$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.38$0.22$3.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.36$0.05$2.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.40$0.08$2.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 19, 2026
Return Version
2025v4.0
Gross Receipts
$24,252
Mission and Program Overview

Mission

Valley performing arts council (vpac) was established in march of 1997 as a non-profit educational organization providing local grade school students with exposure to the classical performing arts. Vpac believes in educating children in classical arts - arts that have survived the test of time which provides lasting value to society. Vpac's primary mission is to expose children to the beauty, wisdom, and truth that classical arts impart to us. In this modern world of technology, it seems as though the focus of education has shifted further from a curriculum concerned with building character. The arts have long survived as a way to better the understanding, expression, and future of our race. Learning, studying and mastering different forms of classical arts helps teach our children the value of compassion, integrity, personal strength, and respect for ourselves and others. Great classical art focuses not only on the technical mastery of painting, dancing or playing an instrument, but a

Valley performing arts council vpac was established in march of 1997 as a non-profit educational organization providing local grade school students with exposure to the classical performing arts. Vpac believes in educating children in classical arts - arts that have survived the test of time which provides lasting value to society. Vpac's primary mission is to expose children to the beauty, wisdom, and truth that classical arts impart to us. In this modern world of technology, it seems as though the focus of education has shifted further from a curriculum concerned with building character. The arts have long survived as a way to better the understanding, expression, and future of our race. Learning, studying and mastering different forms of classical arts helps teach our children the value of compassion, integrity, personal strength, and respect for ourselves and others. Great classical art focuses not only on the technical mastery of painting, dancing or playing an instrument, but als

Program Services

DescriptionGrantsExpenses
FRESNO BALLET THEATER: IN 1997, YUKARI THIESEN FOUNDED THE FRESNO BALLET THEATER FBT, FORMERLY NAMED FRESNO DANCE THEATRE. THIS STUDENT BALLET COMPANY IS OPEN TO ALL BALLET STUDENTS AND NON-BALLET STUDENTS PROVIDED THERE ARE ROLES IN THE CENTRAL VALLEY. GROWING UP AT THE MATSUYAMA BALLET SCHOOL, AFFILIATED WITH MATSUYAMA BALLET, THEN THE LARGEST PROFESSIONAL BALLET COMPANY IN TOKYO. IT PROVIDES THE STUDENTS A CLEAR UNDERSTANDING OF THE GOAL TO BE ACHIEVED BY OBSERVING AND WORKING WITH THE PROFESSIONALS. CUMULATIVELY, THIS ORGANIZATION HAS REACHED 132,000 SCHOOL STUDENTS FROM 25 SCHOOL DISTRICTS THROUGHOUT THIS CALIFORNIA CENTRAL VALLEY. FBT PROVIDES OPPORTUNITIES TO BALLET STUDENTS TO WORK WITH THE STATE STREET BALLET OF SANTA BARBARA AND ITS ARTISTIC STAFF MAGEN PHILIPP AND CECILY MACDOUGALL ON A SPRING BALLET PRODUCTION. THE FRESNO BALLET THEATRE AND THE STATE STREET BALLET OF SANTA BARBARA COLLABORATED TO DRAW ON DANCE AND ARTISTIC FORCES WITHIN THE SAN JOAQUIN VALLEY COMMUNITY FOR A UNITED PRESENTATION, BUILDING A STRONGER FOUNDATION FOR BALLET AND DANCE WHILE REACHING OUT TO APPROXIMATELY 10,000 GRADE SCHOOL STUDENTS ANNUALLY.-$133,199
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mimi FanucchiSecretary-$0--
Marina FliaginaDirector-$0--
Lucia Mireles-ChavezDirector-$0--
Kathryn McDougalExecutive Director-$0--
Michael MahoneyDirector-$0--
Kaye Bonner-CummingsDirector-$0--
Aaron SmythDirector-$0--
Carla LippertDirector-$0--
Filing and Contact Details

Filer

Filer Name
Valley Performing Arts Council
EIN
77-0458747
Phone
5592847029
Address
2109 W Bullard Ave 149, Fresno, CA 93711

Signing Officer

Name
Kathryn McDougal
Title
Executive Director
Signed
2026-02-19
Discuss with paid preparer
Yes

Preparer

Firm
Ocheltree CPA
Address
601 Morro Bay Blvd Suite D, Morro Bay, CA 93442
Preparer
Steven A Ocheltree
Phone
8057768900
Supplemental Narrative

Additional Explanations

Other Expenses.1001

Advertising and Promotion $12735

Other Expenses.1005

Travel $11559

Other Expenses.1012

Insurance $4632

Other Expenses.1

Stage Expenses $22448

Other Expenses.2

Hillblom Outreach $10396

Other Expenses.3

School outreach $3310

Other Expenses.4

Ballet Scholarships $1435

Other Expenses.6

Dues & subscriptions $470

Other Expenses.7

Miscellaneous Taxes $313

Other Expenses.8

Grant Expense $200

Other Expenses.9

Bank Charges $122

Other Expenses.10

Miscellaneous $110

Other Expenses.11

Credit card fees $61

Other Assets.1005

Accounts Receivable - Beginning $44984 Accounts Receivable - Ending $0

Raw XML Appendix193 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/PrimaryExemptPurposeTxt0VALLEY PERFORMING ARTS COUNCIL VPAC WAS ESTABLISHED IN MARCH OF 1997 AS A NON-PROFIT EDUCATIONAL ORGANIZATION PROVIDING LOCAL GRADE SCHOOL STUDENTS WITH EXPOSURE TO THE CLASSICAL PERFORMING ARTS. VPAC BELIEVES IN EDUCATING CHILDREN IN CLASSICAL ARTS - ARTS THAT HAVE SURVIVED THE TEST OF TIME WHICH PROVIDES LASTING VALUE TO SOCIETY. VPAC'S PRIMARY MISSION IS TO EXPOSE CHILDREN TO THE BEAUTY, WISDOM, AND TRUTH THAT CLASSICAL ARTS IMPART TO US. IN THIS MODERN WORLD OF TECHNOLOGY, IT SEEMS AS THOUGH THE FOCUS OF EDUCATION HAS SHIFTED FURTHER FROM A CURRICULUM CONCERNED WITH BUILDING CHARACTER. THE ARTS HAVE LONG SURVIVED AS A WAY TO BETTER THE UNDERSTANDING, EXPRESSION, AND FUTURE OF OUR RACE. LEARNING, STUDYING AND MASTERING DIFFERENT FORMS OF CLASSICAL ARTS HELPS TEACH OUR CHILDREN THE VALUE OF COMPASSION, INTEGRITY, PERSONAL STRENGTH, AND RESPECT FOR OURSELVES AND OTHERS. GREAT CLASSICAL ART FOCUSES NOT ONLY ON THE TECHNICAL MASTERY OF PAINTING, DANCING OR PLAYING AN INSTRUMENT, BUT ALS
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/EIN0770458747
ReturnHeader/Filer/PhoneNum05592847029
ReturnHeader/Filer/USAddress/AddressLine1Txt02109 W Bullard Ave 149
ReturnHeader/Filer/USAddress/CityNm0Fresno
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093711
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770353748
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ocheltree CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0601 Morro Bay Blvd Suite D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Morro Bay
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093442
ReturnHeader/PreparerPersonGrp/PhoneNum08057768900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steven A Ocheltree
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-19T17:08:39-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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