Nonprofit · EIN 23-7418863
COMMUNITY ARTS INC
Tax-exempt · SAN FRANCISCO, CA 94114
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $36 | $9,091 | -$9,055 | $15,224 | $0 | $15,224 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $36
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $9,091
Balance sheet and other
- Total assets, start of year
- $24,279
- Total assets, end of year
- $15,224
- Total liabilities, end of year
- $0
- Net assets, end of year
- $15,224
- Net assets without donor restrictions
- $15,224
- Gross receipts
- $36
- Employees
- 0
- Volunteers
- 10
- Year formed
- 1974
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEPHEN GOLDSTINE | PRESIDENT Officer | 1 | $0 |
| MICHAEL LERNER | TREASURER Officer | 40 | $0 |
| ELSA CAMERON | EXE DIRECTOR Officer | 30 | $0 |
| JAMES MCDONALD | DIRECTOR Trustee or director | 2 | $0 |
| HITOSHI SASAKI | DIRECTOR Trustee or director | 2 | $0 |
| DIANE BALTER | SECRETARY Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 15 DOUGLASS ST, SAN FRANCISCO, CA 94114-1407
- Mailing address (990-N for 2007)
- 15 Douglass Street, San Francisco CA 94114
- Principal officer (990 for 2025)
- MICHAEL LERNER, 9 NEBRASKA STREET, SAN FRANCISCO, CA 94110
- Principal officer (990-N for 2007)
- Elsa Cameron, 15 Douglass Street, San Francisco CA 94114
- Signed the 990
- MICHAEL LERNER, TREASURER
- Phone
- (415) 864-7265
- Website
- www.community-arts.org
- Return prepared by
- Walter K Louie & Assoc
Mission
THE MAIN PURPOSE IS TO FOSTER PUBLIC ARTS AND CULTURAL EDUCATION. IT IS TO DEVELOP CULTURAL AND EDUCATION PROGRAMS IN ACCESSIBLE PUBLC SPACES SUCH AS AIRPORTS, HOSPITALS,OR OFFICE BUILDINGS.
Program accomplishments
- THE MAIN PURPOSE IS TO FOSTER PUBLIC ARTS AND CULTURAL EDUCATION. IT IS TO DEVELOP CULTURAL AND EDUCATION PROGRAMS IN ACCESSIBLE PUBLC SPACES SUCH AS AIRPORTS, HOSPITALS,OR OFFICE BUILDINGS.Expenses $9,091 · revenue $36
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7418863
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A400)
- Assets (IRS master file)
- $15,224
- Income (IRS master file)
- $36
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $1,830 | $124,218 | $40,405 | IRS |
| 990 | December 2022 | $87,128 | $173,697 | $162,433 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2007 Officer: Elsa Cameron | December 31, 2007 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about COMMUNITY ARTS INC
- What is the EIN of COMMUNITY ARTS INC?
- The employer identification number (EIN) of COMMUNITY ARTS INC is 23-7418863.
- Is COMMUNITY ARTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to COMMUNITY ARTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMUNITY ARTS INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of COMMUNITY ARTS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMUNITY ARTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COMMUNITY ARTS INC?
- The 990 for the year ended December 31, 2025 names MICHAEL LERNER.
- Who are the officers and directors of COMMUNITY ARTS INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does COMMUNITY ARTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $36, expenses of $9,091 and total assets of $15,224 at year end.
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