Nonprofit · EIN 44-2277899
LIVING ARTS TRUST INC
Also known as O CINEMA, O Cinema
Tax-exempt · MIAMI, FL 33138
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $746,874 | $790,639 | -$43,765 | $1,284,016 | $154,211 | $1,129,805 |
| December 31, 2024 | 990 | $527,950 | $620,346 | -$92,396 | $1,234,016 | $60,535 | $1,173,481 |
| December 31, 2023 | 990 | $692,972 | $540,471 | $152,501 | $1,353,646 | $121,544 | $1,232,102 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $500,607
- of which government grants
- $250,477
- Membership dues
- $16,990
- Program service revenue
- $135,039
- Investment income
- $19,300
- Net rental income
- $91,928
- Other revenue
- $91,928
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $72,000
- Other salaries and wages
- $139,213
- Salaries, compensation and benefits (total)
- $227,746
- Professional fundraising fees
- $0
- Accounting fees
- $5,476
- Occupancy
- $184,755
- Travel
- $29,392
- Program services (functional)
- $562,893
- Management and general (functional)
- $227,746
Balance sheet and other
- Total assets, start of year
- $1,043,290
- Total assets, end of year
- $1,284,016
- Total liabilities, end of year
- $154,211
- Net assets, end of year
- $1,129,805
- Net assets without donor restrictions
- $1,129,805
- Gross receipts
- $746,874
- Employees
- 9
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 | From related orgs |
|---|---|---|---|---|
| VIVIANMARTHELL | CEO Highest-paid employee | 40 | $0 | $72,000 |
| KAREEM TABSCH | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| JEN ATTONITO | SECRETARY Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VIVIAN MARTHEL | CEO Trustee or director, Officer | 40 | $71,923 |
| KAREEM TABSCH | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| JEN ATTONITO | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VIVIAN MARTHEL | CEO Trustee or director, Officer | 40 | $70,000 |
| KAREEM TABSCH | CHAIRMAN Trustee or director, Officer | 1 | $0 |
| JEN ATTONITO | SECRETARY Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 6815 BISCAYNE BLVD STE 103 PMB 461, MIAMI, FL 33138-6292
- Mailing address (990-N for 2009)
- 2401 swanson avenue, miami FL 33133
- Principal officer (990 for 2025)
- VIVIAN MARTHELL, 6815 BISCAYNE BLVD, MIAMI, FL 33138
- Principal officer (990-N for 2009)
- vivian marthell, 2401 swanson avenue, miami FL 33133
- Signed the 990
- VIVIAN MARTHELL, CEO
- Phone
- (305) 807-7304
- Website
- o-cinema.org
- Return prepared by
- RK SERVICES
Mission
THE LIVING ARTS TRUST, INC IS ORGANIZED EXCLUSIVELY FOR CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501C3 OF THE ERC OF 1986.
Program accomplishments
- O CINEMA BRINGS A BREADTH OF FILM PROGRAMMING THAT NO OTHER CINEMA INExpenses $807,217 · grants $500,607 · revenue $727,573
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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
- 44-2277899
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A31)
- Assets (IRS master file)
- $1,284,016
- Income (IRS master file)
- $746,874
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $746,874 | $790,639 | $1,284,016 | XML |
| 990 | December 2024 | $527,950 | $620,346 | $1,234,016 | IRS |
| 990 | December 2023 | $692,972 | $540,471 | $1,353,646 | XML |
| 990 | December 2022 | $413,733 | $477,060 | $1,210,846 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2009 Officer: vivian marthell | December 31, 2009 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 44-2277899).
Questions about LIVING ARTS TRUST INC
- What is the EIN of LIVING ARTS TRUST INC?
- The employer identification number (EIN) of LIVING ARTS TRUST INC is 44-2277899.
- Is LIVING ARTS TRUST INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to LIVING ARTS TRUST INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIVING ARTS TRUST INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIVING ARTS TRUST 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 LIVING ARTS TRUST 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 LIVING ARTS TRUST INC?
- The 990 for the year ended December 31, 2025 names VIVIAN MARTHELL.
- Who are the officers and directors of LIVING ARTS TRUST INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LIVING ARTS TRUST INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $746,874, expenses of $790,639 and total assets of $1,284,016 at year end.
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