Civic Intelligence

South Bay Artist Collective

EIN 81-3461706 • 501(c)3 • Hermosa Beach, CA

Pub. 78 Eligible990-N Coverage

Profile

The south bay artist collective's mission as a 501(c)3 non-profit is to support and grow the local visual arts community through creating a destination for art and creativity, while teaching and inspiring youth. Our purpose is to support and serve the hermosa beach visual arts community. We want to help connect the artists, audience, students, and venues in hermosa beach and help contribute to a thriving art community.

618 Cypress AvenueHermosa Beach, CA 90254

sbartistcollective.org

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.96x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.13x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

31st percentile

-4.5%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

78th percentile

$75,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

94th percentile

123%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

-4.3%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$85,478

Up $47,100 (+123%) from 2023

Liabilities

Up

$82,425

Up $75,147 (+1033%) from 2023

Net Assets

Down

$3,053

Down $28,047 (-90%) from 2023

Revenue

Down

$622,571

Down $28,014 (-4.3%) from 2023

Expenses

Down

$650,618

Down $67,932 (-9.5%) from 2023

Net Income

Up

-$28,047

Up $39,918 (+59%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0Assets 2018: $14,417Liabilities 2018: $02018Assets 2019: $38,593Liabilities 2019: $0Net Assets 2019: $38,5932019Assets 2020: $35,295Liabilities 2020: $146Net Assets 2020: $35,1492020Assets 2021: $51,358Liabilities 2021: $0Net Assets 2021: $51,3582021Assets 2022: $99,065Liabilities 2022: $0Net Assets 2022: $99,0652022Assets 2023: $38,378Liabilities 2023: $7,278Net Assets 2023: $31,1002023Assets 2024: $85,478Liabilities 2024: $82,425Net Assets 2024: $3,0532024

Highlighted filing

2024

Assets$85,478
Liabilities$82,425
Net Assets$3,053

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2018: $62,295Expenses 2018: $49,330Net Income 2018: $12,9652018Revenue 2019: $171,446Expenses 2019: $147,270Net Income 2019: $24,1762019Revenue 2020: $134,561Expenses 2020: $138,005Net Income 2020: -$3,4442020Revenue 2021: $287,626Expenses 2021: $271,417Net Income 2021: $16,2092021Revenue 2022: $597,581Expenses 2022: $549,874Net Income 2022: $47,7072022Revenue 2023: $650,585Expenses 2023: $718,550Net Income 2023: -$67,9652023Revenue 2024: $622,571Expenses 2024: $650,618Net Income 2024: -$28,0472024

Highlighted filing

2024

Revenue$622,571
Expenses$650,618
Net Income-$28,047

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 20, 2025
Return Version
2024v5.2
Gross Receipts
$710,395
Mission and Program Overview

Mission

The south bay artist collective's mission as a 501(c)3 non-profit is to support and grow the local visual arts community through creating a destination for art and creativity, while teaching and inspiring youth. Our purpose is to support and serve the hermosa beach visual arts community. We want to help connect the artists, audience, students, and venues in hermosa beach and help contribute to a thriving art community.

To support and grow the local visual arts community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$38,378$85,478▲ $47,100
Savings and Temporary Cash Investments-$0-
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-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$38,378$85,478▲ $47,100
Other Assets Total-$0-
Liabilities
Other Liabilities-$75,000-
Accounts Payable and Accrued Expenses$7,278$7,425▲ $147
Total Liabilities$7,278$82,425▲ $75,147
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$31,100$3,053▼ $28,047
Total Net Assets Fund Balance$31,100$3,053▼ $28,047
Total Liabilities and Net Assets / Fund Balance$38,378$85,478▲ $47,100
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Rafael McmasterExecutive DirectorPT$75,000$75,000

Board Members and Trustees

NameTitle
Rachel BurkhardtPresident
Jace LevineVice Chairman
Victoria WhiteBoard Member
Anastasia BrienSecretary
Jessica TranTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$324,297
Program Service Revenue
$150,164
Investment Income
$0
Other Revenue
$148,110
All Other Contributions
$316,597
Change in Net Assets
$-28,047
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$369,626
Other Expenses$280,992
Total Fundraising Expense$28,397
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$244,224$25,576-$269,800
Occupancy$63,949$11,990$3,997$79,936
Current Officers, Directors, Trustees, and Key Employees$63,750$3,750$7,500$75,000
All Other Expenses$19,115$6,943$1,557$27,615
Payroll Taxes$22,722$2,104-$24,826
Fees for Services Other$10,550$1,241$621$12,412
Advertising--$10,898$10,898
Insurance$9,226$1,085$543$10,854
Other Expenses$6,721$523$3,281$7,244
Office Expenses-$5,004-$5,004
Travel-$67-$67
Total Functional Expenses$557,105$65,116$28,397$650,618
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$232,114
Fundraising Direct Expenses$86,861
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sota$173,931$173,931$56,016$117,915
Art 310$56,410$56,410$25,018$31,392
Total Events$230,341$230,341$81,034$149,307
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
Accrued Officer Compensation$75,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 form 990 is reviewed by the members of the board. A final copy of the form 990 is provided to all board members before filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is monitored annually by the organization through questionnaires that are administered to all board members. Any conflicts that may exist are required to be disclosed to the organization. The board chair and board secretary are responsible for monitoring the compliance of the policy.

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

The salary of all staff is reviewed by the entire governing body as part of the budget review and approval process. The compensation for management is determined through a comparison of salaries based on the center for nonprofit management's compensation survey.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
South Bay Artist Collective
EIN
81-3461706
Phone
3102970003
Address
618 CYPRESS AVENUE, HERMOSA BEACH, CA 90254

Signing Officer

Name
Rafael Mcmaster
Title
Director
Signed
2025-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rafael Mcmaster
Formed
2017
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
15
Volunteers
210

Preparer

Firm
Lawrence R Mitchell & Company Cpas
Address
880 APOLLO ST STE 140, EL SEGUNDO, CA 90245
Preparer
Lawrence R Mitchell CPA
Phone
3105631010
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IRS990/PYGrantsAndSimilarPaidAmt015000
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0301343
IRS990/PYOtherRevenueAmt0-8902
IRS990/PYProgramServiceRevenueAmt0195470
IRS990/PYRevenuesLessExpensesAmt0-67965
IRS990/PYSalariesCompEmpBnftPaidAmt0402207
IRS990/PYTotalExpensesAmt0718550
IRS990/PYTotalRevenueAmt0650585
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-28047
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0150164
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0324297
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0454396
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0162949
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0133106
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt064246
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01138994
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0384998
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0297668
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0492031
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01174697
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01100
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0157751
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt070315
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0229166
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90990
IRS990ScheduleA/PublicSupportPY509Pct00.87660
IRS990ScheduleA/PublicSupportTotal509Amt02313691
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0709295
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0752064
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0654980
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0133106
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt064246
IRS990ScheduleA/Total509Grp/TotalAmt02313691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0710395
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0752064
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0654980
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0290857
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0134561
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02542857
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt075000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED OFFICER COMPENSATION
IRS990ScheduleD/TotalLiabilityAmt075000
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt081034
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SOTA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ART 310
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0173931
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt056410
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0230341
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0173931
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt056410
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0230341
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0149307
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt081034
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt056016
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt025018
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE MEMBERS OF THE BOARD. A FINAL COPY OF THE FORM 990 IS PROVIDED TO ALL BOARD MEMBERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS MONITORED ANNUALLY BY THE ORGANIZATION THROUGH QUESTIONNAIRES THAT ARE ADMINISTERED TO ALL BOARD MEMBERS. ANY CONFLICTS THAT MAY EXIST ARE REQUIRED TO BE DISCLOSED TO THE ORGANIZATION. THE BOARD CHAIR AND BOARD SECRETARY ARE RESPONSIBLE FOR MONITORING THE COMPLIANCE OF THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SALARY OF ALL STAFF IS REVIEWED BY THE ENTIRE GOVERNING BODY AS PART OF THE BUDGET REVIEW AND APPROVAL PROCESS. THE COMPENSATION FOR MANAGEMENT IS DETERMINED THROUGH A COMPARISON OF SALARIES BASED ON THE CENTER FOR NONPROFIT MANAGEMENT'S COMPENSATION SURVEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt038378
IRS990/TotalAssetsEOYAmt085478
IRS990/TotalAssetsGrp/BOYAmt038378
IRS990/TotalAssetsGrp/EOYAmt085478
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0324297
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028397
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065116
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0557105
IRS990/TotalFunctionalExpensesGrp/TotalAmt0650618
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07278
IRS990/TotalLiabilitiesEOYAmt082425
IRS990/TotalLiabilitiesGrp/BOYAmt07278

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