Civic Intelligence

Ruskin Art Club Inc

EIN 77-0637879 • 501(c)3 • Los Angeles, CA

Profile

Support for pioneering arts initiatives, arts education, with new generations of Southland Artists and thinkers. The study and promotion of cultural art, history, literature, and contemporary affairs, non-partisan and related to civic interest and matters beneficial to community welfare. The operational mission includes programs of public lectures, concerts, exhibitions, readings and symposia on issues of public interest; networking and pursuing common projects with other community arts associations in the Southland; networking and pursuing common projects with and providing a public forum for historical and conservation associations in the Southland.

200 S Avenue 66Los Angeles, CA 90042

ruskinartclub.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

62nd percentile

$32,104

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 40.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

45th percentile

1.1%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

26%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$966,088

Up $6,959 (+0.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$966,088

Up $6,959 (+0.7%) from 2023

Revenue

Up

$78,461

Up $28,709 (+58%) from 2023

Expenses

Up

$68,201

Up $7,793 (+13%) from 2023

Net Income

Up

$10,260

Up $20,916 (+196%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $501,073Net Assets 2010: $501,0732010Assets 2014: $1,019,774Liabilities 2014: $0Net Assets 2014: $1,019,7742014Assets 2015: $1,011,724Liabilities 2015: $0Net Assets 2015: $1,011,7242015Assets 2016: $997,450Liabilities 2016: $0Net Assets 2016: $997,4502016Assets 2017: $1,026,462Liabilities 2017: $0Net Assets 2017: $1,026,4622017Assets 2018: $973,793Liabilities 2018: $0Net Assets 2018: $973,7932018Assets 2019: $967,298Liabilities 2019: $0Net Assets 2019: $967,2982019Assets 2020: $952,002Liabilities 2020: $0Net Assets 2020: $952,0022020Assets 2021: $967,893Liabilities 2021: $1,805Net Assets 2021: $966,0882021Assets 2022: $972,081Liabilities 2022: $2,296Net Assets 2022: $969,7852022Assets 2023: $959,129Liabilities 2023: $0Net Assets 2023: $959,1292023Assets 2025: $966,088Liabilities 2025: $0Net Assets 2025: $966,0882025

Highlighted filing

2025

Assets$966,088
Liabilities$0
Net Assets$966,088

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $22,877Expenses 2010: $31,167Net Income 2010: -$8,2902010Revenue 2014: $549,085Expenses 2014: $12,652Net Income 2014: $536,4332014Revenue 2015: $4,507Expenses 2015: $13,385Net Income 2015: -$8,8782015Revenue 2016: $28,082Expenses 2016: $42,412Net Income 2016: -$14,3302016Revenue 2017: $76,504Expenses 2017: $47,492Net Income 2017: $29,0122017Revenue 2018: $43,659Expenses 2018: $96,329Net Income 2018: -$52,6702018Revenue 2019: $49,266Expenses 2019: $55,761Net Income 2019: -$6,4952019Revenue 2020: $45,182Expenses 2020: $52,964Net Income 2020: -$7,7822020Revenue 2021: $58,314Expenses 2021: $51,577Net Income 2021: $6,7372021Revenue 2022: $62,821Expenses 2022: $59,124Net Income 2022: $3,6972022Revenue 2023: $49,752Expenses 2023: $60,408Net Income 2023: -$10,6562023Revenue 2025: $78,461Expenses 2025: $68,201Net Income 2025: $10,2602025

Highlighted filing

2025

Revenue$78,461
Expenses$68,201
Net Income$10,260

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$0.08$0.07$0.01
2023Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.05$0.06$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.06$0.06$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$0.06$0.05$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.00$0.95$0.05$0.05$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.05$0.06$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.04$0.10$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.08$0.05$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.00$1.00$0.03$0.04$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.00$0.01$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.55$0.01$0.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.50$0.02$0.03$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 10, 2026
Return Version
2024v5.2
Gross Receipts
$112,454
Mission and Program Overview

Mission

Support for pioneering arts initiatives, arts education, with new generations of Southland Artists and thinkers. The study and promotion of cultural art, history, literature, and contemporary affairs, non-partisan and related to civic interest and matters beneficial to community welfare. The operational mission includes programs of public lectures, concerts, exhibitions, readings and symposia on issues of public interest; networking and pursuing common projects with other community arts associations in the Southland; networking and pursuing common projects with and providing a public forum for historical and conservation associations in the Southland.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$914,068$932,009▲ $17,941
Cash and Non-Interest-Bearing Accounts$25,766$27,612▲ $1,846
Savings and Temporary Cash Investments$15,994$6,467▼ $9,527
Accounts Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$955,828$966,088▲ $10,260
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$955,828$966,088▲ $10,260
Total Net Assets Fund Balance$955,828$966,088▲ $10,260
Total Liabilities and Net Assets / Fund Balance$955,828$966,088▲ $10,260

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$1,305$1,305
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gabriel MeyerExecutive DirectorPT$32,104$32,104

Board Members and Trustees

NameTitle
Tyson GaskillPresident
Chloe SapienzaVice President
Elena Karina ByrneLit Program Director
Andrew SapienzaTrustee
Beverly DenenbergTrustee
Kathleen MarshallTrustee
Noah BretzTrustee
Penny HabermanTrustee
Sara AtwoodTrustee
Stuart DenenbergTrustee
Eric JessenSecretary
David JudsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,304
Program Service Revenue
$0
Investment Income
$68,157
Other Revenue
$0
All Other Contributions
$9,912
Change in Net Assets
$10,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$42,749
Other Expenses$24,452
Total Fundraising Expense$5,350
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$21,403$5,351$5,350$32,104
Other Salaries and Wages$6,952$2,318-$9,270
Office Expenses-$3,763-$3,763
Fees for Services Accounting-$2,846-$2,846
Other Expenses$1,752$585-$2,337
Insurance-$2,189-$2,189
Travel$1,074$358-$1,432
Payroll Taxes$1,031$344-$1,375
Grants to Domestic Orgs$1,000--$1,000
Total Functional Expenses$41,991$20,860$5,350$68,201
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-
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
No
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 A, Line 2

Stuart Denenberg, Trustee, AND Beverly Denenberg, Secretary, are married.ANDREW SAPIENZA, TRUSTEE, AND CHLOE SAPIENZA, TRUSTEE, ARE MARRIED

Form 990, Part VI, Section A, Line 6

Under the By-Laws The corporation shall have no members within the meaning of Section 5056 of the Law as now in effect or as may hereafter be amended. Any action which otherwise would require approval by a majority of all members or approval by the members shall require approval only of the Board. All rights which otherwise would vest in the members including, without limitation, the right to elect directors, shall vest in the Board.The corporation shall have three classes of non-statutory members: active, life, and honorary. By accepting their membership in the Club, all members agree to support the mission of the Club as described in the Club's Mission Statement.

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

Independent CPA prepares the forms from information provided by the Treasurer and Executive Director. When completed the 990 is sent to the Treasurer and Executive Director for review. When the forms are finalized they are then made available to all Board members. The Treasurer signs the electronic eflie authorization and sends to the CPA for filing of the return.

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

The Executive Director's compensation was approved by the Board in 2015 and is annually approved. There has been no change in the compensation amount since that time. The amount is less than paid by other similar organizations.

Form 990, Part VI, Section C, Line 19

The following organizational documents of Ruskin Art Club are available for inspection or copying at the organization's office during normal business hours at no charge, except for a nominal copying fee:1) Tax Exemption Application2) IRS Determination letter3) Articles of Incorporation4) By-Laws5) Form 990 for the most recent and prior two years.6) Financial statements.The public inspection copy of the Form 990 will not include Schedule A excess contributors or the Schedule B. The most updated versions of all of the preceding forms will be available. When responding to a public inspection request for any organizational document or Form 990 by anyone, Ruskin Art Club will fulfill such request in a timely fashion without inquiring as to the reason for the public inspection request.

Filing and Contact Details

Filer

Filer Name
Ruskin Art Club Inc
EIN
77-0637879
Phone
3106400710
Address
200 S Avenue 66, Los Angeles, CA 90042

Signing Officer

Name
David Judson
Title
Treasurer
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Judson
Formed
2002
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
2

Preparer

Firm
Moss Levy & Hartzheim CPAs
Address
5800 Hannum Ave Ste E, Culver City, CA 90230
Preparer
Craig A Hartzheim
Phone
3106702745
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IRS990/Desc0RUSKIN ART CLUB EVENTS: FISCAL 2023-2024Through mounting virtual in addition to live, in-person events, we have been able to expand and diversify audiences served by our events. Attendees come from Southern California and the West, but also from the East Coast and abroad. Membership in the organization has also expanded to include members across the United States and the UK.In addition, we launched our Ruskin Art Club YouTube channel in 2021, which archives all our current programs and many from the recent past as a service both to members and friends and as an ongoing resource for the public. It is available on our website: www.ruskinartclub.org. The channel expands the outreach of our activities to online subscribers and YouTube audiences. We currently post more than 100 events, lectures, and presentations on our channel. To indicate the extent of our outreach to the public, I have added the current number of YouTube views to Zoom and in-person attendance figures.JULY-AUGUSTField trips: [in person]Saturday, August 24, 2-5pm: Judson Studios TourWork in Progress: Pagoda by James JeanFee: $20Attendance: 60Expenses: $0Income: $1,200 (memberships): (2) $150SEPTEMBERFriday, Sept. 6: Apricot Lane Farms private tour [in person]9-11am, fee: $35Expenses: $1,200Attendance: 15Income: $310 + 2 memberships: $225 = $535Saturdays, September 7&14, 10-11:30am [Zoom]Study sessions: (thematic) America in Ruskins writingsAttendance: 12Expenses: $0Saturday, Sept. 21, 9-10:30am [PDT] Annual Ruskin Lifetime Achievement Award (with Ruskin Society of North America): Robert Hewison Tribute [Zoom]Attendance: 30Expenses: $0Income: $0YouTube: 928 viewsOCTOBERFriday, October 4 (evening) Saturday, Oct. 5 (morning/afternoon)RUSKIN IN AMERICA ConferenceFriday, Oct. 4: Keynote address at Telescope Studio with receptionSaturday, Oct. 5: Doheny Library all day (with lunch), 10am-4:30pm. Six presentations and a panel discussion.For a man who never set foot in America, John Ruskin, at the turn of the twentieth century, wielded an outsized influence on art, environmental, and social movements in this country. This is a fact often underappreciated in assessments of Ruskin's global impact. From the American Pre-Raphaelites to utopian social experiments in Florida, Georgia, and California, Ruskin's vision inspired many facets of American idealism and social reform. This conference, the first of its kind, will explore Ruskin's contributions to American movements, thinkers, and culture in the 19th and 20th centuries and suggest ways in which he speaks to the issues of American life today.List of speakers:Gabriel Meyer keynote, Ruskin and the California DreamSara Atwood, Over-hopefulness and getting on-ness: Ruskin, Nature, and America Virginia Anderson: The Artist Is a Telescope: John Ruskin, Charles Herbert Moore, and the American Pre-Raphaelite MovementGray Brechin, Ruskins Influence on Franklin Roosevelts New DealSharon Weltman, Thinking Ecologically with Ruskin, or How Women Will Save the WorldAttendance: 50Expenses: $1,892.15Income: (2 memberships): $300YouTube: 432 views (total)Saturday, October 19: LA Archives Bazaar (USC), all dayExpenses: $1,000Income: $0NOVEMBERNovember 9 & 16, 9-10:30am [PST]: Study sessions: The Mystery of Life and Its Arts with Rachel DickinsonAttendance: 27Expenses: $0Income: (3 memberships, $300)YouTube: 129/639 viewsWednesday, Nov. 20 (Fogg Fellows), 12:30-1:30pm [EST]: Marjorie Cohn: Ruskin and the Origins of Art History at Harvard [Zoom]The Ruskin Art Club has received a very special invitation to join the Fellows of the Fogg Museum at Harvard University on a ZOOM event, a lecture by Dr. Marjorie Cohn about Ruskin and the beginnings of the museum and the teaching of art history as a result of the friendship of John Ruskin and Harvard President Charles Eliot Norton.2025JANUARYSaturday, January 18, 10-11:30am [PST]: Marjorie Cohn: John Ruskin, James Whistler, and the Ghost of Turner [Zoom]The artist James Whistler sued the critic John R
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IRS990/Form990PartVIISectionAGrp/PersonNm0Gabriel Meyer
IRS990/Form990PartVIISectionAGrp/PersonNm1Noah Bretz
IRS990/Form990PartVIISectionAGrp/PersonNm2David Judson
IRS990/Form990PartVIISectionAGrp/PersonNm3Elena Karina Byrne
IRS990/Form990PartVIISectionAGrp/PersonNm4Kathleen Marshall
IRS990/Form990PartVIISectionAGrp/PersonNm5Stuart Denenberg
IRS990/Form990PartVIISectionAGrp/PersonNm6Eric Jessen
IRS990/Form990PartVIISectionAGrp/PersonNm7CHLOE SAPIENZA
IRS990/Form990PartVIISectionAGrp/PersonNm8ANDREW SAPIENZA
IRS990/Form990PartVIISectionAGrp/PersonNm9Beverly Denenberg
IRS990/Form990PartVIISectionAGrp/PersonNm10Tyson Gaskill
IRS990/Form990PartVIISectionAGrp/PersonNm11Sara Atwood
IRS990/Form990PartVIISectionAGrp/PersonNm12PENNY HABERMAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Lit Program Dir
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10President
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
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IRS990/MissionDesc0Support for pioneering arts initiatives, arts education, with new generations of Southland Artists and thinkers. The study and promotion of cultural art, history, literature, and contemporary affairs, non-partisan and related to civic interest and matters beneficial to community welfare. The operational mission includes programs of public lectures, concerts, exhibitions, readings and symposia on issues of public interest; networking and pursuing common projects with other community arts associations in the Southland; networking and pursuing common projects with and providing a public forum for historical and conservation associations in the Southland.
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IRS990/OtherExpensesGrp/Desc2BUSINESS MEALS
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IRS990/PrincipalOfficerNm0David Judson
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0Current Year Facts and Circumstances: THE ORGANIZATION MAINTAINS A continuous and bona fide program for solicitation of funds from the general public, community, governmental units, or other public charities BY BEING PROACTIVE IN ART GROUPS IN THE LOS ANGELES AREA.THE FOUNDERS ARE MEMBERS OF THE ARTS COMMUNITY AND THEY SOLICIT SUPPORT FOR THE ORAGANIZATION'S CAUSES THROUGH CONTACT WITH THIS COMMUNITY.The organization has a governing body OF 12 INDIVIDUALS FROM THE LOS ANGELES AREA that represent the interests of the public, and the organization generally provides services directly for the benefit of the general public on a continuing basis. Prior Year Facts and Circumstances: THE ORGANIZATION MAINTAINS A continuous and bona fide program for solicitation of funds from the general public, community, governmental units, or other public charities BY BEING PROACTIVE IN ART GROUPS IN THE LOS ANGELES AREA.THE FOUNDERS ARE MEMBERS OF THE ARTS COMMUNITY AND THEY SOLICIT SUPPORT FOR THE ORAGANIZATION'S CAUSES THROUGH CONTACT WITH THIS COMMUNITY.The organization has a governing body OF 12 INDIVIDUALS FROM THE LOS ANGELES AREA that represent the interests of the public, and the organization generally provides services directly for the benefit of the general public on a continuing basis.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Stuart Denenberg, Trustee, AND Beverly Denenberg, Secretary, are married.ANDREW SAPIENZA, TRUSTEE, AND CHLOE SAPIENZA, TRUSTEE, ARE MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Under the By-Laws The corporation shall have no members within the meaning of Section 5056 of the Law as now in effect or as may hereafter be amended. Any action which otherwise would require approval by a majority of all members or approval by the members shall require approval only of the Board. All rights which otherwise would vest in the members including, without limitation, the right to elect directors, shall vest in the Board.The corporation shall have three classes of non-statutory members: active, life, and honorary. By accepting their membership in the Club, all members agree to support the mission of the Club as described in the Club's Mission Statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Independent CPA prepares the forms from information provided by the Treasurer and Executive Director. When completed the 990 is sent to the Treasurer and Executive Director for review. When the forms are finalized they are then made available to all Board members. The Treasurer signs the electronic eflie authorization and sends to the CPA for filing of the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Executive Director's compensation was approved by the Board in 2015 and is annually approved. There has been no change in the compensation amount since that time. The amount is less than paid by other similar organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The following organizational documents of Ruskin Art Club are available for inspection or copying at the organization's office during normal business hours at no charge, except for a nominal copying fee:1) Tax Exemption Application2) IRS Determination letter3) Articles of Incorporation4) By-Laws5) Form 990 for the most recent and prior two years.6) Financial statements.The public inspection copy of the Form 990 will not include Schedule A excess contributors or the Schedule B. The most updated versions of all of the preceding forms will be available. When responding to a public inspection request for any organizational document or Form 990 by anyone, Ruskin Art Club will fulfill such request in a timely fashion without inquiring as to the reason for the public inspection request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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