Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
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
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
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
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
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
| Description | Grants | Expenses |
|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Mimi Fanucchi | Secretary | - | $0 | - | - |
| Marina Fliagina | Director | - | $0 | - | - |
| Lucia Mireles-Chavez | Director | - | $0 | - | - |
| Kathryn McDougal | Executive Director | - | $0 | - | - |
| Michael Mahoney | Director | - | $0 | - | - |
| Kaye Bonner-Cummings | Director | - | $0 | - | - |
| Aaron Smyth | Director | - | $0 | - | - |
| Carla Lippert | Director | - | $0 | - | - |
“Advertising and Promotion $12735”
“Travel $11559”
“Insurance $4632”
“Stage Expenses $22448”
“Hillblom Outreach $10396”
“School outreach $3310”
“Ballet Scholarships $1435”
“Dues & subscriptions $470”
“Miscellaneous Taxes $313”
“Grant Expense $200”
“Bank Charges $122”
“Miscellaneous $110”
“Credit card fees $61”
“Accounts Receivable - Beginning $44984 Accounts Receivable - Ending $0”
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/BooksInCareOfDetail/PhoneNum | 0 | 5592847029 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2109 W Bullard Ave Ste 149 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Fresno |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 93711 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 141668 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 77705 |
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| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
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| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -108947 |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 77705 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Mimi Fanucchi |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Marina Fliagina |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Michael Mahoney |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Kaye Bonner-Cummings |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Aaron Smyth |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Carla Lippert |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Executive Dir. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Director |
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| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 44984 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 67791 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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 |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1364 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 24252 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 133199 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 133199 |
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| IRS990EZ/TotalRevenueAmt | 0 | 24252 |
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| IRS990EZ/WebsiteAddressTxt | 0 | WWW.VALLEYPERFORMINGARTSCOUNCIL.ORG |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5000 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 101437 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 337919 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 24252 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 107598 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 154289 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 115855 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 481560 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 819479 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 197936 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $12735 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Travel $11559 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $4632 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Stage Expenses $22448 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Hillblom Outreach $10396 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | School outreach $3310 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Ballet Scholarships $1435 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Dues & subscriptions $470 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Miscellaneous Taxes $313 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Grant Expense $200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Bank Charges $122 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Miscellaneous $110 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Credit card fees $61 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Accounts Receivable - Beginning $44984 Accounts Receivable - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Assets.1005 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Kathryn McDougal |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Valley Performing Arts Council |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | VALL |
| ReturnHeader/Filer/EIN | 0 | 770458747 |
| ReturnHeader/Filer/PhoneNum | 0 | 5592847029 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2109 W Bullard Ave 149 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Fresno |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 93711 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 770353748 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Ocheltree CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 601 Morro Bay Blvd Suite D |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Morro Bay |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 93442 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8057768900 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Steven A Ocheltree |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-02-19T17:08:39-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
No mirrored PDF or thumbnail assets are attached yet.
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