SCHOOL OF CONSTRUCTIVE ARTS: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SCHOOL OF CONSTRUCTIVE ARTS (EIN 85-2422074)
- Tax period
- 2023-08-01 to 2024-07-31
- Filed
- 2025-06-26
- IRS object ID
- 202541779349201139
- Schema version
- 2023v6.0
- 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 | 2025-06-26T16:01:25-07:00 | ReturnTs |
| Tax Period End | 2024-07-31 | 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 | 2023-08-01 | 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 | 2025-06-26 | 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 | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | $102,939 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $101,000 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $1,939 | 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 | $102,939 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $71,808 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $6,978 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $46,824 | OtherExpensesTotalAmt |
| Total Expenses | $125,610 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$22,671 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $340,552 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $59,178 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $377,059 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,927 | BOYAmt |
| EOY | $248,539 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,144 | BOYAmt |
| EOY | $119,666 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,441 | BOYAmt |
| EOY | $14,065 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $344,512 | BOYAmt |
| EOY | $382,270 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,960 | BOYAmt |
| EOY | $5,211 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $340,552 | BOYAmt |
| EOY | $377,059 | 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 | $121,443 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $121,443 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Robert Estrin | ||
| President | 45.00 | $31,000 |
| James Jackson | ||
| Secretary | 1.00 | $0 |
| Lizette Rohana | ||
| Treasurer | 1.00 | $0 |
| Jim Hallock | ||
| 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 | false | 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 Minus3 Years | $345,766 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $200,304 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $632 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $101,000 | CurrentTaxYearAmt |
| Total | $647,702 | 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 Minus3 Years | $345,766 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $200,304 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $632 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $101,000 | CurrentTaxYearAmt |
| Total | $647,702 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $607,832 | SubstantialContributorsTotAmt |
| Public Support Total170 | $39,870 | 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 Minus1 Year | $669 | CurrentTaxYearMinus1YearAmt |
| Total | $669 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $648,371 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,567 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
| Public Support CY170 | 0.00000 | PublicSupportCY170Pct |
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 (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1005 | Travel $1615 |
| Other Expenses.1009 | Depreciation $10352 |
| Other Expenses.1012 | Insurance $371 |
| Other Expenses.1 | Student volunteers $16612 |
| Other Expenses.2 | Other expenses $9741 |
| Other Expenses.3 | Supplies $3265 |
| Other Expenses.4 | Tools $2156 |
| Other Expenses.5 | Software and subscriptions $1622 |
| Other Expenses.6 | Storage unit $1090 |
| Other Assets.1001 | Automobiles - Beginning $13534 Automobiles - Ending $8121 |
| Other Assets.1003 | Machinery and Equipment - Beginning $9907 Machinery and Equipment - Ending $5944 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $1251 |
| Total Liabilities.1 | Loan - Beginning $3960 Loan - Ending $3960 |
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