SCHOOL OF CONSTRUCTIVE ARTS: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- SCHOOL OF CONSTRUCTIVE ARTS (EIN 85-2422074)
- Tax period
- 2024-08-01 to 2025-07-31
- Filed
- 2026-06-15
- IRS object ID
- 202641669349200644
- Schema version
- 2024v5.2
- 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 | 2026-06-15T13:49:34-07:00 | ReturnTs |
| Tax Period End | 2025-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 742981758 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dunagan Jack LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4833 Spicewood Springs Rd Ste 102 | AddressLine1Txt |
| City | Austin | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78759 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 852422074 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | School of Constructive Arts | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SCHO | BusinessNameControlTxt |
| Phone | 6464072245 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1316 Snake Rd | AddressLine1Txt |
| City | Alpine | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79830 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Robert Estrin | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2026-06-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Gary Joseph Jack | PreparerPersonNm |
| PTIN | P00184408 | PTIN |
| Phone | 5124208997 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | constructivearts.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $73,636 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $34,320 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $39,316 | ProgramServiceRevenueAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $73,636 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $84,224 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $4,459 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $35,634 | OtherExpensesTotalAmt |
| Total Expenses | $124,317 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$50,681 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $377,059 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $22,571 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $348,949 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,539 | BOYAmt |
| EOY | $203,547 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,666 | BOYAmt |
| EOY | $141,657 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,065 | BOYAmt |
| EOY | $10,998 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $382,270 | BOYAmt |
| EOY | $356,202 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,211 | BOYAmt |
| EOY | $7,253 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $377,059 | BOYAmt |
| EOY | $348,949 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | SCA's mission is to empower people and communities to build and live in healthy relation with the land and all its life. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | SCA is a field school that taught regenerative design, building, and ecology through direct observation, participation, and experimentation. | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $113,784 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $113,784 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Robert Estrin | ||
| President | 50.00 | $39,000 |
| James Jackson | ||
| Secretary | 1.00 | $0 |
| Lizette Rohana | ||
| Treasurer | 1.00 | $0 |
| William Owen-Miller | ||
| Director | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Heather Christensen | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1316 Snake Rd | AddressLine1Txt |
| City | Alpine | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79830 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9729557453 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
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 | $345,766 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $200,304 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $632 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $101,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,320 | CurrentTaxYearAmt |
| Total | $682,022 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $345,766 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $200,304 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $632 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $101,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,320 | CurrentTaxYearAmt |
| Total | $682,022 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $607,804 | SubstantialContributorsTotAmt |
| Public Support Total170 | $74,218 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $669 | CurrentTaxYearMinus2YearsAmt |
| Total | $669 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $682,691 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $43,883 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.10870 | PublicSupportCY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | Current Year Facts and Circumstances: School of Constructive Arts qualifies as a publicly supported organization because its public support percentage for the current five-year tax period is at least 10%, and it maintains a continuous, bona fide program to solicit and attract public support. Additionally, the Organization is governed by a representative Board of Directors comprised of subject matter experts and independent individuals who represent the broad interests of the public rather than the personal or private interests of a limited group of donors. | FactsAndCircumstancesTestTxt |
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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1009 | Depreciation $6999 |
| Other Expenses.1012 | Insurance $3294 |
| Other Expenses.1 | Other expenses $6406 |
| Other Expenses.2 | Student volunteers $3943 |
| Other Expenses.3 | Supplies $3241 |
| Other Expenses.4 | Tools $2671 |
| Other Expenses.5 | Workshop expenses $2080 |
| Other Expenses.6 | Software and subscriptions $2063 |
| Other Expenses.7 | Fuel $1919 |
| Other Expenses.8 | Utilities $1818 |
| Other Expenses.9 | Storage unit $1200 |
| Other Assets.1001 | Automobiles - Beginning $8121 Automobiles - Ending $4527 |
| Other Assets.1003 | Machinery and Equipment - Beginning $5944 Machinery and Equipment - Ending $6471 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $1251 Accounts Payable and Accrued Expenses - Ending $3293 |
| Total Liabilities.1 | Loan - Beginning $3960 Loan - Ending $3960 |
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