Civic Intelligence

Free Arts DBA Free Arts for Abused Children

990 • Fiscal year 2023 • EIN 95-3252001

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

Organization Profilewww.freearts.org

Refreshing map…

11099 S La Cienega Boulevard 235Los Angeles, CA 90045

(310) 313-4278

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.08x

Higher debt load relative to assets than 64% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.06x

Higher debt load relative to revenue than 63% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

19th percentile

-16%

Higher net margin than 19% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$84,217

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

12th percentile

-18%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

13th percentile

-29%

Faster revenue growth than 13% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets64th percentile

Assets

Flat

$511,799

Flat from 2023

Net Assets

Flat

$473,272

Flat from 2023

Liabilities

Flat

$38,527

Flat from 2023

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin19th percentile

Revenue

Flat

$606,883

Flat from 2023

Expenses

Flat

$700,959

Flat from 2023

Net Income

Flat

-$94,076

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $424,845Liabilities 2010: $27,985Net Assets 2010: $396,8602010Assets 2011: $378,828Liabilities 2011: $27,883Net Assets 2011: $350,9452011Assets 2012: $401,411Liabilities 2012: $29,506Net Assets 2012: $371,9052012Assets 2013: $286,177Liabilities 2013: $27,160Net Assets 2013: $259,0172013Assets 2014: $203,752Liabilities 2014: $28,713Net Assets 2014: $175,0392014Assets 2015: $158,258Liabilities 2015: $27,589Net Assets 2015: $130,6692015Assets 2016: $145,228Liabilities 2016: $23,799Net Assets 2016: $121,4292016Assets 2017: $106,195Liabilities 2017: $26,048Net Assets 2017: $80,1472017Assets 2018: $181,330Liabilities 2018: $48,381Net Assets 2018: $132,9492018Assets 2019: $197,585Liabilities 2019: $34,674Net Assets 2019: $162,9112019Assets 2020: $310,538Liabilities 2020: $14,389Net Assets 2020: $296,1492020Assets 2021: $384,928Liabilities 2021: $12,360Net Assets 2021: $372,5682021Assets 2022: $622,835Liabilities 2022: $54,917Net Assets 2022: $567,9182022Assets 2023: $511,799Liabilities 2023: $38,527Net Assets 2023: $473,2722023Assets 2023: $511,799Liabilities 2023: $38,527Net Assets 2023: $473,2722023Assets 2024: $689,558Liabilities 2024: $84,138Net Assets 2024: $605,4202024

Highlighted filing

2023

Assets$511,799
Liabilities$38,527
Net Assets$473,272
Open 2023 Filing

Operations Trend

Revenue Growth13th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $484,5172010Expenses 2011: $526,0702011Expenses 2012: $500,7512012Revenue 2013: $381,866Expenses 2013: $487,503Net Income 2013: -$105,6372013Revenue 2014: $458,157Expenses 2014: $542,135Net Income 2014: -$83,9782014Revenue 2015: $549,501Expenses 2015: $593,871Net Income 2015: -$44,3702015Revenue 2016: $538,074Expenses 2016: $547,314Net Income 2016: -$9,2402016Revenue 2017: $648,555Expenses 2017: $689,837Net Income 2017: -$41,2822017Revenue 2018: $835,405Expenses 2018: $782,603Net Income 2018: $52,8022018Revenue 2019: $795,511Expenses 2019: $765,549Net Income 2019: $29,9622019Revenue 2020: $777,673Expenses 2020: $644,435Net Income 2020: $133,2382020Revenue 2021: $733,617Expenses 2021: $657,198Net Income 2021: $76,4192021Revenue 2022: $856,769Expenses 2022: $661,419Net Income 2022: $195,3502022Revenue 2023: $606,883Expenses 2023: $700,959Net Income 2023: -$94,0762023Revenue 2023: $606,883Expenses 2023: $700,959Net Income 2023: -$94,0762023Revenue 2024: $835,867Expenses 2024: $703,719Net Income 2024: $132,1482024

Highlighted filing

2023

Revenue$606,883
Expenses$700,959
Net Income-$94,076
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$637,697
Mission and Program Overview

Mission

Free Arts programs inspire hope in the lives of children who have experienced abuse, neglect, poverty and homelessness through innovative creative arts programs and positive interactions with caring adult volunteers. Free Arts envisions a society of individuals from different communities, cultures and life experiences connecting through the healing power of art to interrut the cycle of violence, create understanding, build self-esteem and nurture better lives.

Free Arts programs inspire hope in the lives of children who have experienced abuse, neglect, poverty and homelessness through innovative creative arts programs and positive interactions with caring adult volunteers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$560,500$472,562▼ $87,938
Prepaid Expenses and Deferred Charges$2,357$6,361▲ $4,004
Land, Buildings, and Equipment, Net$5,588$3,722▼ $1,866
Accounts Receivable$1,102$0▼ $1,102
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$622,835$511,799▼ $111,036
Other Assets Total$53,288$29,154▼ $24,134
Liabilities
Other Liabilities$48,912$26,852▼ $22,060
Accounts Payable and Accrued Expenses$6,005$11,675▲ $5,670
Total Liabilities$54,917$38,527▼ $16,390
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$567,918$473,272▼ $94,646
Total Net Assets Fund Balance$567,918$473,272▼ $94,646
Total Liabilities and Net Assets / Fund Balance$622,835$511,799▼ $111,036

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,293$6,559$9,852
Other Land Buildings$429$7,067$7,496
Other Assets Org$26,054--
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Bianca HunterExecutive DirectorFT$84,217$84,217

Board Members and Trustees

NameTitle
Jennifer FoyerPresident
Aaron BattistaAdvisor
Grant HartwellMember
Michelle McCarthyMember
Jessica StaheliSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$627,628
Program Service Revenue
$0
Investment Income
$2,248
Other Revenue
$-22,993
All Other Contributions
$627,628
Change in Net Assets
$-94,076

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$322,743Fair Market Value (FMV)
Total Noncash Contributions1$322,743-

Audited Revenue Reconciliation

Revenue per Audited Statements
$606,883
Total Revenue per Audited Statements
$606,883
Total Revenue per Form 990
$606,883
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$500,446
Salaries, Compensation, and Employee Benefits$200,513
Total Fundraising Expense$41,950
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$65,211$5,448$14,472$85,131
Current Officers, Directors, Trustees, and Key Employees$64,510$5,390$14,317$84,217
Royalties-$34,741-$34,741
All Other Expenses$8,725$13,857$3,912$26,494
Fees for Services Accounting-$18,413-$18,413
Other Employee Benefits$12,417$1,037$2,756$16,210
Payroll Taxes$11,456$957$2,542$14,955
Other Expenses$9,365$265$26$9,630
Office Expenses$793$8,303$310$9,406
Insurance$757$4,624-$5,381
Advertising--$3,615$3,615
Fees for Services Legal-$3,000-$3,000
Depreciation Depletion-$1,296-$1,296
Interest-$56-$56
Total Functional Expenses$548,080$110,929$41,950$700,959

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$700,959
Total Expenses per Audited Statements$700,959
Total Expenses per Form 990$700,959
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$30,814
Fundraising Gross Income$7,821
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease liability$26,852
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

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

“The Form 990 is reviewed and approved by the members of the Board of Directors”

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

“Prior to board or committee action on a Contract or Transaction involving a Conflict of interest, a director or committee member having a Conflict of Interest and who is in attendance at the meeting shall disclose all facts material to the Conflict of Interest. Such disclosure shall be reflected in the minutes of the meeting. If board members are aware that staff or other volunteers have a conflict of interest, relevant facts should be disclosed by the board member or by the interested person him/herself if invited to the board meeting as a guest for purposes of disclosure. A person who has a Conflict of Interest with respect to a contract or transaction that will be voted on at a meeting shall not be counted in determining the presence of a quorum for purposes of the vote. The person having a conflict of interest may not vote on the Contract or Transaction and shall not be present in the meeting room when the vote is taken, unless the vote is by secret ballot.”

Form 990, Part VI, Section C, Line 19

“The Form 990 is available to the public in the website of the Attorney General's Office, guidestar.org, and on the Organization's website - www.freearts.org”

Filing and Contact Details

Filer

Filer Name
Free Arts
EIN
95-3252001
Phone
3103134278
Address
11099 S La Cienega Boulevard 235, Los Angeles, CA 90045

Signing Officer

Name
Bianca Hunter
Title
Executive Director
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Foyer
Formed
1977
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
5
Volunteers
200

Preparer

Firm
Johnson & Associates An Accountancy Corporation
Address
3868 W Carson St Suite 105, Torrance, CA 90503
Preparer
William J Johnson
Phone
3105407477
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book to tax - depreciation = -$570”

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization follows the provisions of Financial Accounting Standards Board Accounting Standards Codification (FASB ASC), Accounting for Uncertainty of Income Taxes, which prescribes a minimum recognition threshold and measurement methodology for tax positions taken , or expected to be taken, in a tax return prior to recognition in the financial statements. The standard also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Organization is exempt from tax under Section 501(c)(3) of the Internal Revenue Code. The Organization believes that it has appropriate support for the positions taken on its tax returns and that the exempt status would be sustained on examination. The Organization classifies interest and penalties on underpayments of income taxes, if any, as interest expense and penalties, respectively, on the statement of activities. The Organization files tax returns in the United States federal and California state jurisdictions. The Organization is no longer subject to tax examinations for California before 2019 or for the United States federal purposes before 2020.”

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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0473272
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0793
IRS990/OfficeExpensesGrp/TotalAmt09406
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IRS990/OtherAssetsTotalGrp/BOYAmt053288
IRS990/OtherAssetsTotalGrp/EOYAmt029154
IRS990/OtherChangesInNetAssetsAmt0-570
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02756
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01037
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012417
IRS990/OtherEmployeeBenefitsGrp/TotalAmt016210
IRS990/OtherExpensesGrp/Desc0Contributed services
IRS990/OtherExpensesGrp/Desc1Outside services
IRS990/OtherExpensesGrp/Desc2Dues & Subscriptions
IRS990/OtherExpensesGrp/Desc3Office supplies
IRS990/OtherExpensesGrp/FundraisingAmt026
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013542
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1265
IRS990/OtherExpensesGrp/ProgramServicesAmt0322743
IRS990/OtherExpensesGrp/ProgramServicesAmt151970
IRS990/OtherExpensesGrp/ProgramServicesAmt2133
IRS990/OtherExpensesGrp/ProgramServicesAmt39365
IRS990/OtherExpensesGrp/TotalAmt0322743
IRS990/OtherExpensesGrp/TotalAmt151996
IRS990/OtherExpensesGrp/TotalAmt213675
IRS990/OtherExpensesGrp/TotalAmt39630
IRS990/OtherLiabilitiesGrp/BOYAmt048912
IRS990/OtherLiabilitiesGrp/EOYAmt026852
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt014472
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05448
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt065211
IRS990/OtherSalariesAndWagesGrp/TotalAmt085131
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02542
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0957
IRS990/PayrollTaxesGrp/ProgramServicesAmt011456
IRS990/PayrollTaxesGrp/TotalAmt014955
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02357
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06361
IRS990/PrincipalOfficerNm0Jennifer Foyer
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0863530
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01515
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0436489
IRS990/PYOtherRevenueAmt0-8276
IRS990/PYRevenuesLessExpensesAmt0195350
IRS990/PYSalariesCompEmpBnftPaidAmt0224930
IRS990/PYTotalExpensesAmt0661419
IRS990/PYTotalRevenueAmt0856769
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-94076
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt034741
IRS990/RoyaltiesGrp/TotalAmt034741
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0627628
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0863530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0737999
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0781308
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0787811
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03798276
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02248
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01102
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0544
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03894
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99900
IRS990ScheduleA/PublicSupportPY170Pct00.99960
IRS990ScheduleA/PublicSupportTotal170Amt03798276
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0627628
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0863530
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0737999
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0781308
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0787811
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03798276
IRS990ScheduleA/TotalSupportAmt03802170
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/EquipmentGrp/BookValueAmt03293
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06559
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09852
IRS990ScheduleD/ExpensesSubtotalAmt0700959
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03100
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt126054
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Operating lease right of use asset
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0429
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07067
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07496
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026852
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Operating lease liability
IRS990ScheduleD/RevenueSubtotalAmt0606883
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization follows the provisions of Financial Accounting Standards Board Accounting Standards Codification (FASB ASC), Accounting for Uncertainty of Income Taxes, which prescribes a minimum recognition threshold and measurement methodology for tax positions taken , or expected to be taken, in a tax return prior to recognition in the financial statements. The standard also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The Organization is exempt from tax under Section 501(c)(3) of the Internal Revenue Code. The Organization believes that it has appropriate support for the positions taken on its tax returns and that the exempt status would be sustained on examination. The Organization classifies interest and penalties on underpayments of income taxes, if any, as interest expense and penalties, respectively, on the statement of activities. The Organization files tax returns in the United States federal and California state jurisdictions. The Organization is no longer subject to tax examinations for California before 2019 or for the United States federal purposes before 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03722
IRS990ScheduleD/TotalBookValueOtherAssetsAmt029154
IRS990ScheduleD/TotalExpensesPerForm990Amt0700959
IRS990ScheduleD/TotalLiabilityAmt026852
IRS990ScheduleD/TotalRevenuePerForm990Amt0606883
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0606883
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0700959
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Volunteer service hrs
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0322743
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed and approved by the members of the Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Prior to board or committee action on a Contract or Transaction involving a Conflict of interest, a director or committee member having a Conflict of Interest and who is in attendance at the meeting shall disclose all facts material to the Conflict of Interest. Such disclosure shall be reflected in the minutes of the meeting. If board members are aware that staff or other volunteers have a conflict of interest, relevant facts should be disclosed by the board member or by the interested person him/herself if invited to the board meeting as a guest for purposes of disclosure. A person who has a Conflict of Interest with respect to a contract or transaction that will be voted on at a meeting shall not be counted in determining the presence of a quorum for purposes of the vote. The person having a conflict of interest may not vote on the Contract or Transaction and shall not be present in the meeting room when the vote is taken, unless the vote is by secret ballot.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 is available to the public in the website of the Attorney General's Office, guidestar.org, and on the Organization's website - www.freearts.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Book to tax - depreciation = -$570
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 C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0622835
IRS990/TotalAssetsEOYAmt0511799
IRS990/TotalAssetsGrp/BOYAmt0622835
IRS990/TotalAssetsGrp/EOYAmt0511799
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0627628
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt041950
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0110929
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0548080
IRS990/TotalFunctionalExpensesGrp/TotalAmt0700959
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054917
IRS990/TotalLiabilitiesEOYAmt038527
IRS990/TotalLiabilitiesGrp/BOYAmt054917
IRS990/TotalLiabilitiesGrp/EOYAmt038527
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0567918
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0473272

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$511,799
Liabilities
$38,527
Net assets
$473,272
Revenue
$606,883
Expenses
$700,959
Net income
-$94,076
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.90$0.84$6.05$8.36$7.04$1.32
2023Detailed filing. Detailed filing data is available for this year.$5.12$0.39$4.73$6.07$7.01$0.94
2023Summary only. Only limited summary data is available for this year.$5.12$0.39$4.73$6.07$7.01$0.94
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.23$0.55$5.68$8.57$6.61$1.95
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.85$0.12$3.73$7.34$6.57$0.76
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.14$2.96$7.78$6.44$1.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.35$1.63$7.96$7.66$0.30
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.48$1.33$8.35$7.83$0.53
2017Summary only. Only limited summary data is available for this year.$1.06$0.26$0.80$6.49$6.90$0.41
2016Summary only. Only limited summary data is available for this year.$1.45$0.24$1.21$5.38$5.47$0.09
2015Summary only. Only limited summary data is available for this year.$1.58$0.28$1.31$5.50$5.94$0.44
2014Detailed filing. Detailed filing data is available for this year.$2.04$0.29$1.75$4.58$5.42$0.84
2013Detailed filing. Detailed filing data is available for this year.$2.86$0.27$2.59$3.82$4.88$1.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$0.30$3.72$5.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.28$3.51$5.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.25$0.28$3.97$4.85