Nonprofit · EIN 87-0962408
WHIPPOORWILL ARTS INC
Tax-exempt · SAN RAFAEL, CA 94901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $437,984 | $437,751 | $233 | $52,997 | $12,599 | $40,398 |
| December 31, 2024 | 990 | $423,064 | $395,970 | $27,094 | $54,237 | $14,472 | $39,765 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $394,443
- Program service revenue
- $42,390
- Investment income
- $1
- Other revenue
- $1,150
Expenses
- Grants and similar amounts paid
- $112,095
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $96,534
- Salaries, compensation and benefits (total)
- $104,985
- Professional fundraising fees
- $14,716
- Legal fees
- $2,027
- Accounting fees
- $8,244
- Occupancy
- $1,200
- Travel
- $11,683
- Program services (functional)
- $372,106
- Management and general (functional)
- $50,929
- Fundraising (functional)
- $14,716
Balance sheet and other
- Total assets, start of year
- $54,237
- Total assets, end of year
- $52,997
- Total liabilities, end of year
- $12,599
- Net assets, end of year
- $40,398
- Gross receipts
- $437,984
- Employees
- 2
- Volunteers
- 2
- Year formed
- 2021
- 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 |
|---|---|---|---|
| Jacquelyn Marushka | Board Member Trustee or director | 2 | $0 |
| Fabiola Mendez | Board Member Trustee or director | 2 | $0 |
| Hilary Perkins | Board Chair Officer | 8 | $0 |
| Jim Nunally | Treasurer Officer | 2 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jacquelyn Marushka | Board Member Trustee or director | 2 | $0 |
| Kin Folkz | Board Member Trustee or director | 2 | $0 |
| Hilary Perkins | Board Chair Officer | 8 | $0 |
| Jim Nunally | Treasurer Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 193 OAK DR, SAN RAFAEL, CA 94901-2547
- Principal officer (990 for 2025)
- Hilary Perkins, 11135 San Pablo Avenue 585, El Cerrito, CA 94530
- Signed the 990
- Hilary Perkins, Board Chair
- Website
- www.whippoorwillarts.org
- Return prepared by
- HARMON BURSTYN CPA
California records
California keeps its own records of charities and corporations. Search them by EIN 87-0962408 or by the name WHIPPOORWILL ARTS INC.
- 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
Whippoorwill Arts is on a mission to provide opportunities for roots musicians and artists to thrive and nurture their creativity with a focus on live performances, collaboration, fair wages, equity, and social justice.
Program accomplishments
- Music aLIVENumber of clients served: 15,500Number of sessions or events held: 310Number of Community Bookers paid: 11Number of Musicians paid: 791Expenses $243,376 · revenue $15,608
- Fellowship: Whippoorwill Art's Fellowships nurture the extraordinary talent, community spirit, and creative soul of exceptional roots musicians. For 2024-25, musicians Gaelynn Lea, Abel Rocha, Angie K, and Jerron Blind Boy Paxton each received a $25,000 grant to design and complete an independent project of their own choosing. The fellowship culminated in four projects - Macbeth Album Production and UK Tour; Developing Music Traditions of Son Jarocho & Son Huasteco; Album Release and Golden Music Video; and Building Black American Banjos.Expenses $66,039
- Advocacy: Our Fair Play Initiative, which champions ethical pay standards for musicians, successfully incorporated our Recommendations for Live Performance Pay into the City of Oaklands Arts & Culture grantmaking process and through the Citys Commission on Elders, secured more guaranteed and paid gigs in Oakland. FPI also secured City Council sponsors in Richmond, CA, for Fair Pay standards legislation to be introduced in 2025. WA ethical pay standards used as a resource by Musicians Union Local 6 to revise their pay standards.Expenses $62,691 · revenue $10,000
- Other programming activities.
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 | Check at the IRS |
IRS record
- EIN
- 87-0962408
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A24)
- Assets (IRS master file)
- $52,997
- Income (IRS master file)
- $437,984
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $437,984 | $437,751 | $52,997 | IRS |
| 990 | December 2024 | $423,064 | $395,970 | $54,237 | XML |
| 990 | December 2022 | $505,565 | $459,424 | $81,434 | IRS |
| 990 | 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 87-0962408).
Questions about WHIPPOORWILL ARTS INC
- What is the EIN of WHIPPOORWILL ARTS INC?
- The employer identification number (EIN) of WHIPPOORWILL ARTS INC is 87-0962408.
- Is WHIPPOORWILL ARTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to WHIPPOORWILL ARTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WHIPPOORWILL 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 WHIPPOORWILL 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 WHIPPOORWILL 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 WHIPPOORWILL ARTS INC?
- The 990 for the year ended December 31, 2025 names Hilary Perkins.
- Who are the officers and directors of WHIPPOORWILL ARTS INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does WHIPPOORWILL ARTS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $437,984, expenses of $437,751 and total assets of $52,997 at year end.
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