Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
EIN 94-3095774 • 501(c)3 • San Francisco, CA
Profile
The organization operates two educational art galleries that present exhibitions featuring new and emerging artists, performing art events, arts education and public art programs. The organization operates the tenderloin national forest which is an outdoor community common art installation.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Assets
Down$394,426
Down $158,386 (-29%) from 2023
Liabilities
Down$25,420
Down $7,926 (-24%) from 2023
Net Assets
Down$369,006
Down $150,460 (-29%) from 2023
Revenue
Down$88,051
Down $53,261 (-38%) from 2023
Expenses
Down$238,511
Down $28,798 (-11%) from 2023
Net Income
Down-$150,460
Down $24,463 (-19%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The organization operates two educational art galleries that present exhibitions featuring new and emerging artists, performing art events, arts education and public art programs. The organization operates the tenderloin national forest which is an outdoor community common art installation.
The center organizes contemporary art exhibitions, performing arts events, arts education, public art programs and an artist in residency program designed to amplify the voices of the downtown tenderloin/6th street neighborhoods diverse artists and residents.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $294,841 | $133,063 | ▼ $161,778 |
| Accounts Receivable | $83,160 | $97,828 | ▲ $14,668 |
| Land, Buildings, and Equipment, Net | $73,893 | $65,133 | ▼ $8,760 |
| Loans From Officers Directors | $24,783 | $19,782 | ▼ $5,001 |
| Receivables From Officers Etc | $3,174 | $3,174 | → $0 |
| Prepaid Expenses and Deferred Charges | $2,516 | - | - |
| Inventories for Sale or Use | $2,020 | $2,020 | → $0 |
| Total Assets | $552,812 | $394,426 | ▼ $158,386 |
| Other Assets Total | $93,208 | $93,208 | → $0 |
| Liabilities | |||
| Other Liabilities | $6,659 | $5,638 | ▼ $1,021 |
| Accounts Payable and Accrued Expenses | $1,904 | - | - |
| Total Liabilities | $33,346 | $25,420 | ▼ $7,926 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $182,396 | $293,942 | ▲ $111,546 |
| Net Assets With Donor Restrictions | $337,070 | $75,064 | ▼ $262,006 |
| Total Net Assets Fund Balance | $519,466 | $369,006 | ▼ $150,460 |
| Total Liabilities and Net Assets / Fund Balance | $552,812 | $394,426 | ▼ $158,386 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $64,706 | $84,358 | $149,064 |
| Other Land Buildings | $427 | $41,944 | $42,371 |
| Equipment | $0 | $14,807 | $14,807 |
| Other Assets Org | $2,685 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Laurie Lazer | Co-executive Director | PT | $50,000 | $50,000 |
| Darryl Smith | Co-executive Director | FT | $21,293 | $21,293 |
| Name | Title |
|---|---|
| Derek Song | Trustee |
| Paula Pereira | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $150,610 |
| Salaries, Compensation, and Employee Benefits | $87,901 |
| Total Fundraising Expense | $19,242 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $50,544 | - | $17,823 | $68,367 |
| Occupancy | $59,380 | $1,212 | - | $60,592 |
| Fees for Services Accounting | $2,006 | $16,610 | - | $18,616 |
| Other Salaries and Wages | $13,000 | - | - | $13,000 |
| Insurance | $8,949 | - | - | $8,949 |
| Depreciation Depletion | $6,566 | $2,189 | - | $8,755 |
| Payroll Taxes | $5,115 | - | $1,419 | $6,534 |
| Office Expenses | $4,558 | $38 | - | $4,596 |
| Travel | $4,297 | - | - | $4,297 |
| Fees for Services Legal | $1,927 | - | - | $1,927 |
| Information Technology | $782 | $396 | - | $1,178 |
| Advertising | $1,134 | - | - | $1,134 |
| Fees for Services Other | - | $626 | - | $626 |
| Other Expenses | $200 | $75 | - | $75 |
| Total Functional Expenses | $198,123 | $21,146 | $19,242 | $238,511 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Family Member | A Family Member of the Co-directors Who Receives Payments as an Artist and for His Assistance in the Gallery. | No | $23,610 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $24,783 | $19,782 | ▼ $5,001 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $3,174 | $3,174 | → $0 |
| Liability | Amount |
|---|---|
| Security Deposit | $3,700 |
| Credit Card Reimbursement | $1,784 |
| Sales Tax Payable | $154 |
“The co-directors of the organization are mother and son.”
“The 990 is reviewed by the financial manager, co-directors and the board of directors prior to filing with the internal revenue service.”
“The form 990 is reviewed by the financial manager, co-directors and board of directors prior to filing with the internal revenue service.”
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/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE CENTER ORGANIZES CONTEMPORARY ART EXHIBITIONS, PERFORMING ARTS EVENTS, ARTS EDUCATION, PUBLIC ART PROGRAMS AND AN ARTIST IN RESIDENCY PROGRAM DESIGNED TO AMPLIFY THE VOICES OF THE DOWNTOWN TENDERLOIN/6TH STREET NEIGHBORHOODS DIVERSE ARTISTS AND RESIDENTS. |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8755 |
| IRS990/Desc | 0 | THE ORGANIZATION OF CONTEMPORARY ART EXHIBITS, PERFORMING ARTS EVENTS, ARTS EDUCATION, PUBLIC ART PROGRAMS AND AN ARTIST IN RESIDENCY PROGRAM. |
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| IRS990/FormationYr | 0 | 1987 |
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| IRS990/MissionDesc | 0 | THE ORGANIZATION OPERATES TWO EDUCATIONAL ART GALLERIES THAT PRESENT EXHIBITIONS FEATURING NEW AND EMERGING ARTISTS, PERFORMING ART EVENTS, ARTS EDUCATION AND PUBLIC ART PROGRAMS. THE ORGANIZATION OPERATES THE TENDERLOIN NATIONAL FOREST WHICH IS AN OUTDOOR COMMUNITY COMMON ART INSTALLATION. |
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| IRS990/RevenueAmt | 0 | -1428 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | RENTAL REIMBURSEMENT - 2019 AMOUNT: $ 51,841. INSURANCE RECOVERY - 2022 AMOUNT: $ 35,000. 2023 AMOUNT: $ 8,500. BANK CASH AWARDS - 2022 AMOUNT: $ 30. 2023 AMOUNT: $ 15. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 30 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 204881 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 34178 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 8515 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 35030 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 51841 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 95386 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.39830 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.45400 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 923447 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 1094540 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 180944 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 90262 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 500057 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 632904 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 613820 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2017987 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2318254 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 64706 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 84358 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 149064 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 14807 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 14807 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1500 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 5380 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 83643 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 2685 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | SECURITY DEPOSIT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | OTHER ASSET |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | INVESTMENT IN CAST 1007 MARKET LLC |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | ARTWORK |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 427 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 41944 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 42371 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3700 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1784 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 154 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSIT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CREDIT CARD REIMBURSEMENT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | SALES TAX PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 65133 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 93208 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 5638 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | IAN YARROW LAZER-SMITH |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | FAMILY MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 23610 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | A FAMILY MEMBER OF THE CO-DIRECTORS WHO RECEIVES PAYMENTS AS AN ARTIST AND FOR HIS ASSISTANCE IN THE GALLERY. |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 3174 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 1 | 19782 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | DARRYL SMITH |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 1 | LAURIE LAZER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | 0 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 22956 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE CO-DIRECTORS OF THE ORGANIZATION ARE MOTHER AND SON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE 990 IS REVIEWED BY THE FINANCIAL MANAGER, CO-DIRECTORS AND THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS REVIEWED BY THE FINANCIAL MANAGER, CO-DIRECTORS AND BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 552812 |
| IRS990/TotalAssetsEOYAmt | 0 | 394426 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 552812 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 394426 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 80944 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 19242 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 21146 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 198123 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 238511 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 33346 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 25420 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 33346 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 25420 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 519466 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 369006 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 198123 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 98 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 71293 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 8535 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | -1428 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 88051 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 552812 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 394426 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 4297 |
| IRS990/TravelGrp/TotalAmt | 0 | 4297 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/USAddress/AddressLine1Txt | 0 | 1007 MARKET STREET |
| IRS990/USAddress/CityNm | 0 | SAN FRANCISCO |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 94103 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LUGGAGESTOREGALLERY.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LAURIE LAZER |
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