Nonprofit · EIN 45-2729060
40 WEST ARTS INC
Tax-exempt · LAKEWOOD, CO 80214
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $322,521 | $359,045 | -$36,524 | $50,533 | $0 | $50,533 |
| December 31, 2024 | 990 | $281,460 | $355,042 | -$73,582 | $90,062 | $0 | $90,062 |
| December 31, 2023 | 990 | $304,322 | $307,431 | -$3,109 | $169,452 | $0 | $169,452 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $322,521
- of which government grants
- $248,543
- Membership dues
- $11,720
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $72,000
- Salaries, compensation and benefits (total)
- $83,880
- Professional fundraising fees
- $0
- Legal fees
- $1,500
- Accounting fees
- $7,190
- Occupancy
- $126,169
- Program services (functional)
- $305,255
Balance sheet and other
- Total assets, start of year
- $90,062
- Total assets, end of year
- $50,533
- Total liabilities, end of year
- $0
- Net assets, end of year
- $50,533
- Net assets without donor restrictions
- $50,533
- Gross receipts
- $322,521
- Employees
- 0
- Volunteers
- 44
- Year formed
- 2011
- State of legal domicile
- CO
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 |
|---|---|---|---|
| Liz Black | PT Exec Director Officer, Key employee, Highest-paid employee | 20 | $38,000 |
| Terra Marks | Gallery Manager Key employee | 20 | $34,000 |
| William Marino | Board Chair Trustee or director, Officer | 20 | $0 |
| Kevin Yoshida | Board Member and Treasurer Trustee or director, Officer | 5 | $0 |
| Katja Walton | Board Member and Vice Chair Trustee or director, Officer | 5 | $0 |
| Joe Ott | Board Member Trustee or director | 10 | $0 |
| Keely Garcia | Board Member and Board Secretary Trustee or director, Officer | 5 | $0 |
| Olivia Garia | Board Member Trustee or director | 5 | $0 |
| Melissa | Estepp Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Liz Black | PT Exec Director Officer, Key employee, Highest-paid employee | 25 | $0 | $38,000 | $38,000 |
| Terra Marks | Gallery Manager Key employee | 20 | $0 | $34,000 | $34,000 |
| William Marino | Board Chair Trustee or director, Officer | 25 | $0 | $0 | $0 |
| Kevin Yoshida | Board Member and Treasurer Trustee or director, Officer | 10 | $0 | $0 | $0 |
| Katja Walton | Board Member and Vice Chair Trustee or director, Officer | 10 | $0 | $0 | $0 |
| Joe Ott | Board Member Trustee or director | 15 | $0 | $0 | $0 |
| Keely Garcia | Board Member and Board Secretary Trustee or director, Officer | 10 | $0 | $0 | $0 |
| Olivia Garia | Board Member Trustee or director | 10 | $0 | $0 | $0 |
| Jonathan | Marcantoni Trustee or director | 10 | $0 | $0 | $0 |
| Melissa | Estepp Trustee or director | 10 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Liz Black | PT Exec Directorboard secretary Officer, Key employee, Highest-paid employee | 25 | $26,400 |
| Terra Marks | Gallery Manager Key employee | 20 | $20,900 |
| William Marino | Board Chair Trustee or director, Officer | 25 | $0 |
| Kevin Yoshida | Vice Chair and Treasurer Trustee or director, Officer | 10 | $0 |
| Dave Rein | Board Member Trustee or director | 10 | $0 |
| Katja Walton | Board Member Trustee or director | 10 | $0 |
| Alexis Moore | Board Member Trustee or director | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 6501 W COLFAX AVE, LAKEWOOD, CO 80214-1803
- In care of
- % WILLIAM P MARINO
- Principal officer (990 for 2025)
- William P Marino, 6501 W Colfax Ave, Lakewood, CO 80214
- Signed the 990
- William Marino, Board Chair Fiscal Agent
- Phone
- (720) 530-6051
Mission
Vision: The re-emergence of Lakewoods historic West Colfax corridor as a vibrant creative corridor and a memorable destination. Mission: To enrich the community and enhance the creative cultural and economic vitality of the historic West Colfax corridor by creating community arts spaces and community arts events and by supporting creative enterprises experiences and activities in the district. Values: To be an inclusive organization with a commitment to creativity that inspires artistic experimentation for both the novice and professional and supports and expands the creative cultural entrepreneurial economic and physical vitality of our community.
Program accomplishments
- 40 West Connects Program provides free arts and culture programming to the surrounding community including our ever-popular Summer Youth Camps. Lakewood West Colfax is historically a corridor that has been underserved by the arts. 40 West Connects program ensures that arts and creative activities are brought to the areas and people that need it the most. These free activities including the youth camps provided by this program would not be possible without our many productive partnerships including those with our many artists members Colorados SCFD Colorado Creative Industries Xcel Energy Foundation the Colorado Gives Foundation formerly Community First Foundation the Lakewood-West Colfax BID West Colfax Community Association and our ongoing partnership with the City of Lakewood. 40 West Connects partners with our local housing authority seniors centers and local schools to provide ongoing free programming to serve youth seniors and families through our many volunteers and Artists in Residence Program.Expenses $135,000 · grants $55,000
- The 40 West ArtLine is a 4-mile walking and biking arts experience in the heart of the State-Certified 40 West Arts Creative District near historic West Colfax Avenue and the RTD W Line in Lakewood Colorado. Today it includes 70+ art installations. This free outdoor gallery experience follows sidewalks bike and park paths and local streets and can be visited in sections or in its entirety. Supported by a major grant from the National Endowment for the Arts and ongoing support from the City of Lakewood and the Lakewood-W. Colfax BID the ArtLine launched in 2018 after years of planning and is envisioned to eventually become the longest continuous arts experience in Colorado. With the most NEA grant in partnership with the City of Lakewood we in process of planning new or refreshed art installations along the ArtLine.Expenses $90,150 · grants $25,000
- 40 West Arts First Friday exhibitions and Colfax Art Crawls are districtwide events in which our creative venues host free exhibitions demos classes and hands-on make-and-take activities. Every quarter the district enhances this program with a diverse array of live entertainment and activities throughout the district. The exhibitions and accompanying family friendly activities are open to the public and always free of charge.Expenses $80,105 · grants $25,000
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
- 45-2729060
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $50,533
- Income (IRS master file)
- $322,521
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $322,521 | $359,045 | $50,533 | XML |
| 990 | December 2024 | $281,460 | $355,042 | $90,062 | XML |
| 990 | December 2023 | $304,322 | $307,431 | $169,452 | XML |
| 990 | December 2022 | $565,906 | $475,433 | $170,374 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
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 45-2729060).
Questions about 40 WEST ARTS INC
- What is the EIN of 40 WEST ARTS INC?
- The employer identification number (EIN) of 40 WEST ARTS INC is 45-2729060.
- Is 40 WEST ARTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to 40 WEST ARTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does 40 WEST ARTS 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 40 WEST 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 40 WEST 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 40 WEST ARTS INC?
- The 990 for the year ended December 31, 2025 names William P Marino.
- Who are the officers and directors of 40 WEST ARTS INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $38,000 (Liz Black, PT Exec Director).
- How much revenue does 40 WEST ARTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $322,521, expenses of $359,045 and total assets of $50,533 at year end.
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