Civic Intelligence

45Th Street Artists' Cooperative I

EIN 94-2990342 • 501(c)3 • Emeryville, CA

Profile

The purpose of this corporation is to provide its members with permanently affordable housing and artist's studio space on a nonprofit limited-equity cooperative basis, consonant with the provisions of the nonprofit public benefit corporation law, corporations code section 5110 et. Seq., health and safety code section 33007.5 and with the provisions set forth in its articles of incorporation. This housing is intended to serve primarily artists, at least 51% of whom have incomes at or below 80% of area median income and 49% of whom have incomes at or below 120% of area median incomes.

1420 45th StreetEmeryville, CA 94608

www.emeryvilleartistscoop.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.13x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.48x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

49th percentile

3.0%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

4.1%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$1,716,575

Up $50,077 (+3.0%) from 2023

Liabilities

Down

$230,431

Down $2,715 (-1.2%) from 2023

Net Assets

Up

$1,486,144

Up $52,792 (+3.7%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin62nd percentile

Revenue

Up

$477,455

Up $18,797 (+4.1%) from 2023

Expenses

Down

$424,705

Down $90,821 (-18%) from 2023

Net Income

Up

$52,750

Up $109,618 (+193%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,034,394Liabilities 2011: $908,073Net Assets 2011: $1,126,3212011Assets 2012: $2,060,723Liabilities 2012: $870,624Net Assets 2012: $1,190,0992012Assets 2013: $2,004,677Liabilities 2013: $724,886Net Assets 2013: $1,279,7912013Assets 2014: $1,959,738Liabilities 2014: $633,825Net Assets 2014: $1,325,9132014Assets 2015: $1,926,216Liabilities 2015: $550,092Net Assets 2015: $1,376,1242015Assets 2016: $1,864,465Liabilities 2016: $429,043Net Assets 2016: $1,435,4222016Assets 2017: $1,812,481Liabilities 2017: $359,212Net Assets 2017: $1,453,2692017Assets 2018: $1,784,561Liabilities 2018: $284,553Net Assets 2018: $1,500,0082018Assets 2019: $1,698,081Liabilities 2019: $233,304Net Assets 2019: $1,464,7772019Assets 2020: $1,668,695Liabilities 2020: $246,884Net Assets 2020: $1,421,8112020Assets 2021: $1,739,709Liabilities 2021: $261,054Net Assets 2021: $1,478,6552021Assets 2022: $1,722,276Liabilities 2022: $232,329Net Assets 2022: $1,489,9472022Assets 2023: $1,666,498Liabilities 2023: $233,146Net Assets 2023: $1,433,3522023Assets 2024: $1,716,575Liabilities 2024: $230,431Net Assets 2024: $1,486,1442024

Highlighted filing

2024

Assets$1,716,575
Liabilities$230,431
Net Assets$1,486,144
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $530,091Expenses 2011: $449,222Net Income 2011: $80,8692011Revenue 2012: $543,441Expenses 2012: $434,036Net Income 2012: $109,4052012Revenue 2013: $533,368Expenses 2013: $476,453Net Income 2013: $56,9152013Revenue 2014: $524,571Expenses 2014: $478,449Net Income 2014: $46,1222014Revenue 2015: $516,926Expenses 2015: $470,776Net Income 2015: $46,1502015Revenue 2016: $525,839Expenses 2016: $459,954Net Income 2016: $65,8852016Revenue 2017: $539,161Expenses 2017: $521,314Net Income 2017: $17,8472017Revenue 2018: $436,141Expenses 2018: $389,402Net Income 2018: $46,7392018Revenue 2019: $455,762Expenses 2019: $501,188Net Income 2019: -$45,4262019Revenue 2020: $454,181Expenses 2020: $498,726Net Income 2020: -$44,5452020Revenue 2021: $473,671Expenses 2021: $414,485Net Income 2021: $59,1862021Revenue 2022: $433,444Expenses 2022: $395,800Net Income 2022: $37,6442022Revenue 2023: $458,658Expenses 2023: $515,526Net Income 2023: -$56,8682023Revenue 2024: $477,455Expenses 2024: $424,705Net Income 2024: $52,7502024

Highlighted filing

2024

Revenue$477,455
Expenses$424,705
Net Income$52,750
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,716,575
Liabilities
$230,431
Net assets
$1,486,144
Revenue
$477,455
Expenses
$424,705
Net income
$52,750
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.72$0.23$1.49$0.48$0.42$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.67$0.23$1.43$0.46$0.52$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.72$0.23$1.49$0.43$0.40$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.74$0.26$1.48$0.47$0.41$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.67$0.25$1.42$0.45$0.50$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.70$0.23$1.46$0.46$0.50$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.78$0.28$1.50$0.44$0.39$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.81$0.36$1.45$0.54$0.52$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.86$0.43$1.44$0.53$0.46$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.93$0.55$1.38$0.52$0.47$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.96$0.63$1.33$0.52$0.48$0.05
2013Detailed filing. Detailed filing data is available for this year.$2.00$0.72$1.28$0.53$0.48$0.06
2012Summary only. Only limited summary data is available for this year.$2.06$0.87$1.19$0.54$0.43$0.11
2011Summary only. Only limited summary data is available for this year.$2.03$0.91$1.13$0.53$0.45$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.0
Gross Receipts
$499,991
Mission and Program Overview

Mission

The purpose of this corporation is to provide its members with permanently affordable housing and artist's studio space on a nonprofit limited-equity cooperative basis, consonant with the provisions of the nonprofit public benefit corporation law, corporations code section 5110 et. Seq., health and safety code section 33007.5 and with the provisions set forth in its articles of incorporation. This housing is intended to serve primarily artists, at least 51% of whom have incomes at or below 80% of area median income and 49% of whom have incomes at or below 120% of area median incomes.

To provide permanently affordable live/work housing for artists.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,200,403$1,089,863▼ $110,540
Savings and Temporary Cash Investments$301,133$442,621▲ $141,488
Investments in Publicly Traded Securities$119,006$121,547▲ $2,541
Prepaid Expenses and Deferred Charges$38,335$58,231▲ $19,896
Accounts Receivable$7,516$4,208▼ $3,308
Total Assets$1,666,498$1,716,575▲ $50,077
Other Assets Total$105$105→ $0
Liabilities
Other Liabilities$186,534$196,287▲ $9,753
Accounts Payable and Accrued Expenses$46,612$34,144▼ $12,468
Total Liabilities$233,146$230,431▼ $2,715
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,433,352$1,486,144▲ $52,792
Total Net Assets Fund Balance$1,433,352$1,486,144▲ $52,792
Total Liabilities and Net Assets / Fund Balance$1,666,498$1,716,575▲ $50,077

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$845,920$2,219,642$3,065,562
Land$243,943-$243,943
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Packard JenningsPresident
Tom StoryDirector
Carrie HottSecretary
John DemerrittTreasurer
Mathew KirklandVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$29,834
Program Service Revenue
$445,013
Investment Income
$2,508
Other Revenue
$100
All Other Contributions
$29,834
Change in Net Assets
$52,750
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$275,498
Salaries, Compensation, and Employee Benefits$148,707
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$132,557-$132,557
Depreciation Depletion$110,540--$110,540
Occupancy$66,918--$66,918
Insurance$53,436$210-$53,646
Fees for Services Other$19,160$2,021-$21,181
Payroll Taxes$6,286$4,191-$10,477
Interest$10,136--$10,136
Other Employee Benefits$3,404$2,269-$5,673
Office Expenses-$4,385-$4,385
Fees for Services Accounting-$3,866-$3,866
Fees for Services Legal$3,710--$3,710
Grants to Domestic Orgs$500--$500
Other Expenses$742$24-$24
Total Functional Expenses$274,832$149,873$0$424,705
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Payable$179,606
Special Assesment Liability$14,474
Undeposited Funds$1,237
Security Deposits$970
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Aritst residents of the cooperative are members.”

Form 990, Page 6, Part VI, Line 7A

“Members may vote for the board of directors as well as any changes in the corporation's occupancy agreement or bylaws.”

Form 990, Page 6, Part VI, Line 7B

“Members may vote for the board of directors as well as any changes in the corporation's occupancy agreement or bylaws. Rent increases above the 10% limit per the bylaws is put to vote of the membership and needs two-thirds approval of membership.”

Form 990, Page 6, Part VI, Line 11B

“Reviewed by the board of directors, cfo and business manager.”

Form 990, Page 6, Part VI, Line 12C

“Monitoring and enforcement is done through the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
45TH STREET ARTISTS' COOPERATIVE I
EIN
94-2990342
Phone
5106552880
Address
1420 45TH STREET, EMERYVILLE, CA 94608
Doing Business As
DBA EMERYVILLE ARTIST'S COOPERATIVE

Signing Officer

Name
Packard Jennings
Title
President
Phone
5106552880
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Packard Jennings
Formed
1987
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
3

Preparer

Firm
The Henry Levy Group
Address
1726 SOLANO AVENUE, BERKELEY, CA 94707
Preparer
Beth Attebery
Phone
5106521000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The purpose of this corporation is to provide its members with permanently affordable housing and artist's studio space on a nonprofit limited-equity cooperative basis, consonant with the provisions of the nonprofit public benefit corporation law, corporations code section 5110 et. Seq., health and safety code section 33007.5 and with the provisions set forth in its articles of incorporation. This housing is intended to serve primarily artists, at least 51% of whom have incomes at or below 80% of area median income and 49% of whom have incomes at or below 120% of area median incomes.”

Raw XML AppendixShowing 400 of 422 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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IRS990/OtherExpensesGrp/Desc2BUSINESS LICENSES & TAXES
IRS990/OtherExpensesGrp/Desc3STUDIO SALE EXPENSES
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IRS990/PrincipalOfficerNm0PACKARD JENNINGS
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IRS990/ProgramServiceRevenueGrp/Desc1STORAGE
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE 45TH STREET ARTISTS' COOPERATIVE'S YOUTH ART PROGRAM PROVIDES TEACHERS, MATERIALS, AND INSTRUCTION IN THE ARTS TO THE EMERY UNIFIED SCHOOL DISTRICT. IN THE WAKE OF PROPOSITION 13 AND THEN THE SUBSEQUENT DISTRICT BUDGET CUTS,THE ARTS WERE ON THE CHOPPING BLOCK AND THE 45TH STREET ARTISTS' COOPERATIVE STEPPED IN TO FILL THE VOID. AFTER THREE DECADES, THE PROGRAM CONTINUES TO ENJOY SUCCESS.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SPECIAL ASSESMENT LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNDEPOSITED FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SECURITY DEPOSITS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THIS CORPORATION IS TO PROVIDE ITS MEMBERS WITH PERMANENTLY AFFORDABLE HOUSING AND ARTIST'S STUDIO SPACE ON A NONPROFIT LIMITED-EQUITY COOPERATIVE BASIS, CONSONANT WITH THE PROVISIONS OF THE NONPROFIT PUBLIC BENEFIT CORPORATION LAW, CORPORATIONS CODE SECTION 5110 ET. SEQ., HEALTH AND SAFETY CODE SECTION 33007.5 AND WITH THE PROVISIONS SET FORTH IN ITS ARTICLES OF INCORPORATION. THIS HOUSING IS INTENDED TO SERVE PRIMARILY ARTISTS, AT LEAST 51% OF WHOM HAVE INCOMES AT OR BELOW 80% OF AREA MEDIAN INCOME AND 49% OF WHOM HAVE INCOMES AT OR BELOW 120% OF AREA MEDIAN INCOMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ARITST RESIDENTS OF THE COOPERATIVE ARE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS MAY VOTE FOR THE BOARD OF DIRECTORS AS WELL AS ANY CHANGES IN THE CORPORATION'S OCCUPANCY AGREEMENT OR BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS MAY VOTE FOR THE BOARD OF DIRECTORS AS WELL AS ANY CHANGES IN THE CORPORATION'S OCCUPANCY AGREEMENT OR BYLAWS. RENT INCREASES ABOVE THE 10% LIMIT PER THE BYLAWS IS PUT TO VOTE OF THE MEMBERSHIP AND NEEDS TWO-THIRDS APPROVAL OF MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEWED BY THE BOARD OF DIRECTORS, CFO AND BUSINESS MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MONITORING AND ENFORCEMENT IS DONE THROUGH THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0PACKARD JENNINGS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05106552880
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt045TH STREET ARTISTS' COOPERATIVE I

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