Center for the Living Arts

Analysis

Center for the Living Arts is a registered charity in United States, based in Berkeley, CA. It received its IRS tax-exemption ruling in January 1977, 49 years ago. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending July 2023, Center for the Living Arts reported income of $172k and spending of $161k, spending 94% of its income. Across the 5 years on record, from July 2019 to July 2023, income fell from $267k to $172k (-36%), an average of -10% a year. The sharpest change came in the year to July 2023, when income dropped by 47%. Over the whole period it spent 98% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, Center for the Living Arts sits at the 49th percentile: it is larger than about 49% of them. Against every charity in United States with reported income it ranks in the 50th percentile, and in the 52nd percentile within CA. Charities of a similar size with the same main cause include The Ravi & Shashi Bellare Arts Foundation ($172k), Idaho Juniors FC Inc ($172k) and Little League Baseball Inc ($172k).

On its Form 990 for the period ending July 2023, revenue came from contributions and grants 9.9% and program service revenue 90% of the total. Other salaries and wages came to $89k. At year end it held assets of $134k against liabilities of $877, net assets of $133k. It reported 4 employees.