Nonprofit · EIN 82-5362991
LOOKING UP ARTS FOUNDATION
Tax-exempt · SAN FRANCISCO, CA 94103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $69,639 | $74,492 | -$4,853 | $14,557 | $48,328 | -$33,771 |
| December 31, 2024 | 990-EZ | $78,786 | $71,933 | $6,853 | $12,944 | $41,631 | -$28,687 |
| December 31, 2023 | 990-EZ | $71,796 | $117,305 | -$45,509 | $5,938 | $41,478 | -$35,540 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $67,601
- Program service revenue
- $1,288
- Investment income
- $0
- Other revenue
- $750
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $3,646
- Occupancy
- $3,667
- Printing, publications and postage
- $5
- Other expenses
- $67,174
- Program services (functional)
- $48,782
Balance sheet and other
- Total assets, start of year
- $12,944
- Total assets, end of year
- $14,557
- Total liabilities, end of year
- $48,328
- Net assets, end of year
- -$33,771
- Cash, savings and investments
- $14,557
- Gross receipts
- $69,639
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cody Smith | President | 20 | $0 |
| Josh Zubkoff | Secretary | 15 | $0 |
| Srikanth Guttikonda | CFO | 20 | $0 |
| Leslie King | Director | 8 | $0 |
| Gayla Smith | Director | 8 | $0 |
| Jewel Sheehan | Director | 8 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cody Smith | President | 20 | $0 |
| Josh Zubkoff | Secretary | 15 | $0 |
| Srikanth Guttikonda | CFO | 20 | $0 |
| Leslie King | Director | 8 | $0 |
| Gayla Smith | Director | 8 | $0 |
| Jewel Sheehan | Director | 8 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cody Smith | President | 20 | $0 |
| Josh Zubkoff | Secretary | 15 | $0 |
| Srikanth Guttikonda | CFO | 20 | $0 |
| Leslie King | Director | 8 | $0 |
| Gayla Smith | Director | 8 | $0 |
| Jewel Sheehan | Director | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 1333 MINNA ST, SAN FRANCISCO, CA 94103-3617
- In care of
- % SRIKANTH GUTTIKONDA
- Mailing address (990-N for 2021)
- 1333 Minna Street, San Francisco CA 94103
- Principal officer (990-N for 2021)
- Cameron Smith, 223 San Carlos Street, San Francisco CA 94110
- Signed the 990-EZ
- Srikanth Guttikonda, Officer
- Phone
- (510) 304-4690
- Website
- https://lookingup.art/
California records
California keeps its own records of charities and corporations. Search them by EIN 82-5362991 or by the name LOOKING UP ARTS FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Encourage public interest in the creative arts
Program accomplishments
- Artwork creation, designed and installed one artwork at Burning Man "Namaskaram" in Black Rock City. As part of this art project, we hosted Welding and LED Lighting workshopsExpenses $46,032 · grants $12,419
- Interlace at Priceless Festival - We installed one of our Interlace towers at a local festival, Belden, CAExpenses $750 · grants $587
- Over Ruled, Golden Gate Park - We received reimbursements for repairs to our art project that was installed in Golden Gate Park, San FranciscoExpenses $2,000 · grants $701
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-5362991
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A40)
- Assets (IRS master file)
- $14,557
- Income (IRS master file)
- $69,639
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $69,639 | $74,492 | $14,557 | IRS |
| 990-EZ | December 2024 | $78,786 | $71,933 | $12,944 | IRS |
| 990-EZ | December 2023 | $71,796 | $117,305 | $5,938 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Cameron Smith | December 31, 2021 | ≤ $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 82-5362991).
Questions about LOOKING UP ARTS FOUNDATION
- What is the EIN of LOOKING UP ARTS FOUNDATION?
- The employer identification number (EIN) of LOOKING UP ARTS FOUNDATION is 82-5362991.
- Is LOOKING UP ARTS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to LOOKING UP ARTS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOOKING UP ARTS FOUNDATION 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 LOOKING UP ARTS FOUNDATION 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 LOOKING UP ARTS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LOOKING UP ARTS FOUNDATION?
- The 990-N for 2021 names Cameron Smith.
- Who are the officers and directors of LOOKING UP ARTS FOUNDATION?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LOOKING UP ARTS FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $69,639, expenses of $74,492 and total assets of $14,557 at year end.
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