LIFE ON EARTH ART: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- LIFE ON EARTH ART (EIN 87-3805682)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-06-11
- IRS object ID
- 202631629349301008
- Schema version
- 2025v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-06-11T10:08:27-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY ADVISORY GROUP LP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 BUSH STREET STE 1000 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 873805682 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIFE ON ART | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIFE | BusinessNameControlTxt |
| Phone | 7077805440 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 691 | AddressLine1Txt |
| City | PETALUMA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 949530691 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TRACY FERRON | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 7077805440 | PhoneNum |
| Signature | 2026-06-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL LUMSDEN | PreparerPersonNm |
| PTIN | P01262236 | PTIN |
| Phone | 4159561500 | PhoneNum |
| Preparation | 2026-06-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TRACY FERRON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 691 | AddressLine1Txt |
| City | PETALUMA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 949530691 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,502,226 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LIFEONART.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2021 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | LIFE ON ART UNITES PEOPLE FROM DIVERSE COMMUNITIES TO CO-CREATE HANDMADE LARGE SCALE INTERACTIVE ART AS A PLATFORM FOR SOCIAL ACTION AND HEALING. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 53 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $81,710 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,297,015 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,304 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $192,293 | CYProgramServiceRevenueAmt |
| PY Investment Income | $38,731 | PYInvestmentIncomeAmt |
| CY Investment Income | -$17,351 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $125,745 | PYTotalRevenueAmt |
| CY Total Revenue | $1,471,957 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $449,667 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $435,408 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $17,963 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $640,278 | PYOtherExpensesAmt |
| CY Other Expenses | $438,838 | CYOtherExpensesAmt |
| PY Total Expenses | $1,089,945 | PYTotalExpensesAmt |
| CY Total Expenses | $874,246 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$964,200 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $597,711 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,153,024 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,564,023 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $443,979 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $257,267 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $709,045 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,306,756 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LIFE ON ART UNITES PEOPLE FROM DIVERSE COMMUNITIES TO CO-CREATE HANDMADE LARGE SCALE INTERACTIVE ART AS A PLATFORM FOR SOCIAL ACTION AND HEALING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $694,524 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $192,293 | RevenueAmt |
| Desc | LOA'S 2025 ACCOMPLISHMENTS INCLUDE: (I) EXPANDED OUR HEART STORIES PROGRAM WITH ADDITIONAL ART-AND-STORY WORKSHOPS SERVING TRAUMA IMPACTED PEOPLE IN MEN'S AND WOMEN'S CALIFORNIA STATE CORRECTIONAL FACILITIES; (II) DEEPENED COMMUNITY ENGAGEMENT THROUGH PUBLIC ARTMAKING EVENTS AND WATCH PARTIES THAT HIGHLIGHTED THE UNBOUND SCULPTURE AND DOCUMENTARY AND OTHER ARTS IN HEALING FILMS FOR LOCAL AUDIENCES; (III) CONTINUED TO SHARE VISIONS OF HOPE: ART OF THE INCARCERATED THROUGH IN PERSON AND DIGITAL PLATFORMS TO UPLIFT THE STORIES OF INCARCERATED ARTISTS; (IV) GROWING OUR NETWORK OF VOLUNTEERS AND NONPROFIT PARTNERS WHO CO-CREATE LARGE SCALE INTERACTIVE ARTWORKS AS A PLATFORM FOR SOCIAL ACTION AND HEALING; (V) PRODUCED A LARGE-SCALE INSTALLATION, THE ART OF REHABILITATION, OF INCARCERATED HEART STORIES AT THE MONTEREY COUNTY GOVERNMENT BUILDING IN SALINAS, CA SEEN BY OVER 5,000 PEOPLE; AND (V) ADVANCED ORGANIZATIONAL CAPACITY BY RECRUITING NEW PROGRAM STAFF TO SUPPORT THE DELIVERY OF HEART STORIES AND OTHER CREATIVE ARTS BASED MENTAL WELLBEING PROGRAMS STATEWIDE. | Desc |
| Total Program Service Expenses | $694,524 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARK FERRON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4157557034 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 133 COPELAND STREET SUITE C1A | AddressLine1Txt |
| City | PETALUMA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94952 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TRACY FERRON | ||||||
| CHAIR (THRU 7/2025) / CEO (START 7/2025) | 30.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CARROLL YANDELL | ||||||
| SECR (THRU 7/2025) / CHAIR (START 7/2025) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARK FERRON | ||||||
| TREASURER / CFO | 30.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| EMILY SCOTT | ||||||
| SECRETARY (START 7/2025) | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CATHERINE AINSWORTH | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GLENDA CORNING | ||||||
| BOARD MEMBER (THRU 3/2025) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TODD DISNEY | ||||||
| BOARD MEMBER (START 3/2025) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELENA FORTUNA | ||||||
| BOARD MEMBER (START 3/2025) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KRISTIN NELSON | ||||||
| EXECUTIVE DIRECTOR (THRU 7/2025) | 40.00 | Yes (X) | $134,195 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $134,195 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $4,000 | GovernmentGrantsAmt |
| All Other Contributions | $1,293,015 | AllOtherContributionsAmt |
| Total Contributions | $1,297,015 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROGRAM SERVICE FEES | 711300 | $181,776 | $181,776 |
| STUDIO SPACE RENTAL | 711300 | $9,533 | $9,533 |
| PRODUCT SALES | 711300 | $984 | $984 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $192,293 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,918 | TotalRevenueColumnAmt |
| Exclusion | $12,918 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $30,269 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$30,269 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$30,269 | TotalRevenueColumnAmt |
| Exclusion | -$30,269 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,471,957 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $192,293 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$17,351 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,195 | TotalAmt |
| Program Services | $117,159 | ProgramServicesAmt |
| Management And General | $13,806 | ManagementAndGeneralAmt |
| Fundraising | $3,230 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,385 | TotalAmt |
| Program Services | $3,385 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $240,071 | TotalAmt |
| Program Services | $209,288 | ProgramServicesAmt |
| Management And General | $24,945 | ManagementAndGeneralAmt |
| Fundraising | $5,838 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,049 | TotalAmt |
| Program Services | $21,869 | ProgramServicesAmt |
| Management And General | $2,577 | ManagementAndGeneralAmt |
| Fundraising | $603 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,708 | TotalAmt |
| Program Services | $28,556 | ProgramServicesAmt |
| Management And General | $3,364 | ManagementAndGeneralAmt |
| Fundraising | $788 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,739 | TotalAmt |
| Management And General | $6,739 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,630 | TotalAmt |
| Management And General | $49,630 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,962 | TotalAmt |
| Program Services | $52,971 | ProgramServicesAmt |
| Management And General | $17,681 | ManagementAndGeneralAmt |
| Fundraising | $310 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,393 | TotalAmt |
| Program Services | $674 | ProgramServicesAmt |
| Management And General | $680 | ManagementAndGeneralAmt |
| Fundraising | $39 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,658 | TotalAmt |
| Program Services | $2,870 | ProgramServicesAmt |
| Management And General | $2,696 | ManagementAndGeneralAmt |
| Fundraising | $92 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,664 | TotalAmt |
| Program Services | $10,482 | ProgramServicesAmt |
| Management And General | $9,846 | ManagementAndGeneralAmt |
| Fundraising | $336 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,730 | TotalAmt |
| Program Services | $172,654 | ProgramServicesAmt |
| Management And General | $11,384 | ManagementAndGeneralAmt |
| Fundraising | $5,692 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,246 | TotalAmt |
| Program Services | $10,104 | ProgramServicesAmt |
| Management And General | $94 | ManagementAndGeneralAmt |
| Fundraising | $48 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,373 | TotalAmt |
| Program Services | $27,322 | ProgramServicesAmt |
| Management And General | $6,151 | ManagementAndGeneralAmt |
| Fundraising | $900 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,587 | TotalAmt |
| Management And General | $9,587 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER PRODUCTION EXPENS | $34,442 | $34,442 | ||
| MEALS AND ENTERTAINMENT | $4,145 | $2,103 | $1,975 | $67 |
| DUES & SUBSCRIPTIONS | $1,269 | $645 | $604 | $20 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $874,246 | TotalAmt |
| Program Services | $694,524 | ProgramServicesAmt |
| Management And General | $161,759 | ManagementAndGeneralAmt |
| Fundraising | $17,963 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,749 | BOYAmt |
| EOY | $114,758 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $309,366 | BOYAmt |
| EOY | $1,012,749 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,936 | BOYAmt |
| EOY | $24,841 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $178,835 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $86,198 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,185 | BOYAmt |
| EOY | $92,637 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,269 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $462,519 | BOYAmt |
| EOY | $319,038 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,153,024 | BOYAmt |
| EOY | $1,564,023 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,690 | BOYAmt |
| EOY | $19,115 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,289 | BOYAmt |
| EOY | $238,152 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $443,979 | BOYAmt |
| EOY | $257,267 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $709,045 | BOYAmt |
| EOY | $746,229 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $560,527 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $709,045 | BOYAmt |
| EOY | $1,306,756 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,153,024 | BOYAmt |
| EOY | $1,564,023 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $597,711 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,500,103 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $59,307 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,050,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81,710 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,297,015 | CurrentTaxYearAmt |
| Total | $4,988,735 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,500,103 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $59,307 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,050,600 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81,710 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,297,015 | CurrentTaxYearAmt |
| Total | $4,988,735 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,896,863 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,091,872 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $40,635 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,731 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,918 | CurrentTaxYearAmt |
| Total | $92,284 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,081,019 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $245,107 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION'S 2021 TAX YEAR WAS A SHORT TAX YEAR AS IT WAS THE INITIAL YEAR OF INCORPORATION. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
Collection Used Other Purposes CollectionUsedOtherPurposesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Other Purposes | Yes (X) | CollectionUsedOtherPurposesInd |
| Other Purposes | IGNITE SOCIETAL HEALING/CHANGE | OtherPurposesDesc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $129,573 | OtherCostOrOtherBasisAmt |
| Depreciation | $73,215 | DepreciationAmt |
| Book Value | $56,358 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $49,262 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,983 | DepreciationAmt |
| Book Value | $36,279 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $92,637 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEPOSITS | $14,584 |
| OPERATING LEASE RIGHT-OF-USE ASSET | $304,454 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $319,038 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $238,152 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $238,152 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 1A: | THE ORGANIZATION'S FINANCIAL STATEMENTS DOES NOT CONTAIN A FOOTNOTE ADDRESSING A DESCRIPTION OF COLLECTION ITEMS. |
| PART III, LINE 4: | LIFE ON ART BRINGS TOGETHER MULTI-MEDIA ARTISTS, SOCIAL ACTIVISTS, COMMUNITY GROUPS, AND ART THERAPISTS TO CO-CREATE ART FOR LARGE-SCALE INSTALLATIONS TO IGNITE SOCIETAL HEALING AND CHANGE. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JULIETTE FERRON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY MEMBER OF BOARD MEMBERS MARK FERRON AND TRACY FERRON | RelationshipDescriptionTxt |
| Transaction | $3,385 | TransactionAmt |
| Transaction | COMPENSATION FOR SERVICES | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | TRACY FERRON AND MARK FERRON HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT FORM 990 IS PREPARED BY AN INDEPENDENT TAX ACCOUNTANT, WHICH IS THEN REVIEWED BY THE CEO AND THE TREASURER; ADJUSTMENTS ARE MADE, AS NECESSARY. A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS, OR PERSONS WHO MIGHT HAVE SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION (INCLUDING KEY EMPLOYEES). UNDER THE CONFLICT OF INTEREST POLICY, EACH INTERESTED PERSON ANNUALLY FURNISHES A STATEMENT WHICH AFFIRMS THE PERSON HAS: (I) RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY; AND (II) DISCLOSES THE PERSON'S FINANCIAL INTERESTS AND FAMILY RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. ADDITIONALLY, EACH INTERESTED PERSON(S) HAS AN ONGOING DUTY TO DISCLOSE TO THE BOARD TRANSACTIONS WHICH COULD GIVE RISE TO CONFLICTS OF INTEREST. DISINTERESTED MEMBERS OF THE BOARD OF DIRECTORS DETERMINE IF A CONFLICT OF INTEREST EXISTS; THE INSIDER(S) AND ANY OTHER INTERESTED PERSON(S) INVOLVED IN THE TRANSACTION ARE NOT PRESENT DURING THE BOARD'S DISCUSSION OR DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS. ONCE A CONFLICT OF INTEREST HAS BEEN FOUND, THE BOARD MAY ASK QUESTIONS OF AND RECEIVE PRESENTATIONS FROM INSIDER(S) AND OTHER INTERESTED PERSON(S), BUT SHALL DELIBERATE AND VOTE ON THE TRANSACTION IN THEIR ABSENCE. THE DELIBERATION AND VOTE IN REGARDS TO THE TRANSACTION ARE RECORDED IN THE BOARD MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15A | COMPENSATION FOR THE EXECUTIVE DIRECTOR / CEO WAS DETERMINED BY THE BOARD OF DIRECTORS WHO UTILIZED THE "FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS" COMPENSATION AND BENEFITS SURVEY REPORT PREPARED BY NONPROFIT COMPENSATION ASSOCIATES, INC. THIS ANNUAL PUBLICATION IS BASED ON AN INDEPENDENT SURVEY OF THE COMPENSATION AND BENEFIT PRACTICES AS REPORTED BY NONPROFIT ORGANIZATIONS IN NORTHERN CALIFORNIA. THE REPORT DETAILS MEDIAN AND SELECTED DECILE LEVELS OF COMPENSATION FOR EXECUTIVE DIRECTORS / CEOS (AND OTHER NONPROFIT STAFF) BY SIZE, LOCATION, AND FIELD OF SERVICE. THE EXECUTIVE DIRECTOR'S / CEO'S COMPENSATION FALLS BETWEEN THE MEDIAN (50TH PERCENTILE) AND THE 75TH PERCENTILE FOR ALL EXECUTIVE DIRECTORS / CEOS IN THE SURVEY, WHILE ALSO TAKING INTO ACCOUNT THE EXECUTIVE DIRECTOR'S / CEO'S EXPERIENCE, SKILLS, AND GROWTH PROSPECTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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