Nonprofit · EIN 87-3805682
LIFE ON EARTH ART
Tax-exempt · PETALUMA, CA 94952
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,471,957 | $874,246 | $597,711 | $1,564,023 | $257,267 | $1,306,756 |
| December 31, 2024 | 990 | $125,745 | $1,089,945 | -$964,200 | $1,153,024 | $443,979 | $709,045 |
| December 31, 2023 | 990 | $2,135,319 | $1,175,569 | $959,750 | $2,240,775 | $585,020 | $1,655,755 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,297,015
- of which government grants
- $4,000
- Program service revenue
- $192,293
- Investment income
- -$17,351
- Net gain from sales of assets
- -$30,269
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $134,195
- Other salaries and wages
- $240,071
- Salaries, compensation and benefits (total)
- $435,408
- Professional fundraising fees
- $0
- Legal fees
- $6,739
- Accounting fees
- $49,630
- Occupancy
- $189,730
- Travel
- $10,246
- Depreciation
- $34,373
- Program services (functional)
- $694,524
- Management and general (functional)
- $161,759
- Fundraising (functional)
- $17,963
Balance sheet and other
- Total assets, start of year
- $1,153,024
- Total assets, end of year
- $1,564,023
- Total liabilities, end of year
- $257,267
- Net assets, end of year
- $1,306,756
- Land, buildings and equipment
- $92,637
- Net assets without donor restrictions
- $746,229
- Net assets with donor restrictions
- $560,527
- Gross receipts
- $1,502,226
- Employees
- 12
- Volunteers
- 53
- 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 |
|---|---|---|---|
| KRISTIN NELSON | EXECUTIVE DIRECTOR (THRU 7/2025) Officer | 40 | $134,195 |
| TRACY FERRON | CHAIR (THRU 7/2025) / CEO (START 7/2025) Trustee or director, Officer | 30 | $0 |
| CARROLL YANDELL | SECR (THRU 7/2025) / CHAIR (START 7/2025) Trustee or director, Officer | 1 | $0 |
| MARK FERRON | TREASURER / CFO Trustee or director, Officer | 30 | $0 |
| EMILY SCOTT | SECRETARY (START 7/2025) Trustee or director, Officer | 1 | $0 |
| CATHERINE AINSWORTH | BOARD MEMBER Trustee or director | 1 | $0 |
| GLENDA CORNING | BOARD MEMBER (THRU 3/2025) Trustee or director | 1 | $0 |
| TODD DISNEY | BOARD MEMBER (START 3/2025) Trustee or director | 1 | $0 |
| ELENA FORTUNA | BOARD MEMBER (START 3/2025) Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KRISTIN NELSON | EXECUTIVE DIRECTOR (START 7/2024) Officer | 40 | $76,154 |
| TRACY FERRON | BOARD CHAIR Trustee or director, Officer | 30 | $0 |
| MARK FERRON | TREASURER / CFO Trustee or director, Officer | 30 | $0 |
| CARROLL YANDELL | SECRETARY Trustee or director, Officer | 1 | $0 |
| CATHERINE AINSWORTH | BOARD MEMBER Trustee or director | 1 | $0 |
| GLENDA CORNING | BOARD MEMBER Trustee or director | 1 | $0 |
| EMILY SCOTT | BOARD MEMBER Trustee or director | 1 | $0 |
| KATRINA STEFFEK | INT EXEC DIRECTOR (THROUGH 7/2024) Officer | 40 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRACY FERRON | BOARD CHAIR / EXEC DIR (THRU 5/2023) Trustee or director, Officer | 40 | $0 |
| MARK FERRON | TREASURER / CFO Trustee or director, Officer | 30 | $0 |
| CARROLL YANDELL | SECRETARY Trustee or director, Officer | 1 | $0 |
| CATHERINE AINSWORTH | BOARD MEMBER Trustee or director | 1 | $0 |
| GLENDA CORNING | BOARD MEMBER (AS OF 5/2023) Trustee or director | 1 | $0 |
| EMILY SCOTT | BOARD MEMBER Trustee or director | 1 | $0 |
| KATRINA STEFFEK | INT EXEC DIRECTOR (AS OF 5/2023) Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 133 COPELAND ST SUITE C1A, PETALUMA, CA 94952-3181
- Principal officer (990 for 2025)
- TRACY FERRON, PO BOX 691, PETALUMA, CA 949530691
- Signed the 990
- TRACY FERRON, CHIEF EXECUTIVE OFFICER
- Phone
- (707) 780-5440
- Website
- WWW.LIFEONART.ORG
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
California records
California keeps its own records of charities and corporations. Search them by EIN 87-3805682 or by the name LIFE ON EARTH ART.
- 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
LIFE ON ART UNITES PEOPLE FROM DIVERSE COMMUNITIES TO CO-CREATE HANDMADE LARGE SCALE INTERACTIVE ART AS A PLATFORM FOR SOCIAL ACTION AND HEALING.
Program accomplishments
- LOA'S 2025 ACCOMPLISHMENTS INCLUDE: (I) EXPANDED OUR HEART STORIES PROGRAM WITH ADDITIONAL ART-AND-STORY WORKSHOPS SERVING TRAUMA IMPACTED PEOPLE IN MEN'S AND WOMEN'S CALIFORNIA STATE CORRECTIONAL FACILITIES; (II) DEEPENED COMMUNITY ENGAGEMENT THROUGH PUBLIC ARTMAKING EVENTS AND WATCH PARTIES THAT HIGHLIGHTED THE UNBOUND SCULPTURE AND DOCUMENTARY AND OTHER ARTS IN HEALING FILMS FOR LOCAL AUDIENCES; (III) CONTINUED TO SHARE VISIONS OF HOPE: ART OF THE INCARCERATED THROUGH IN PERSON AND DIGITAL PLATFORMS TO UPLIFT THE STORIES OF INCARCERATED ARTISTS; (IV) GROWING OUR NETWORK OF VOLUNTEERS AND NONPROFIT PARTNERS WHO CO-CREATE LARGE SCALE INTERACTIVE ARTWORKS AS A PLATFORM FOR SOCIAL ACTION AND HEALING; (V) PRODUCED A LARGE-SCALE INSTALLATION, THE ART OF REHABILITATION, OF INCARCERATED HEART STORIES AT THE MONTEREY COUNTY GOVERNMENT BUILDING IN SALINAS, CA SEEN BY OVER 5,000 PEOPLE; AND (V) ADVANCED ORGANIZATIONAL CAPACITY BY RECRUITING NEW PROGRAM STAFF TO SUPPORT THE DELIVERY OF HEART STORIES AND OTHER CREATIVE ARTS BASED MENTAL WELLBEING PROGRAMS STATEWIDE.Expenses $694,524 · revenue $192,293
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
- 87-3805682
- 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 (A20)
- Assets (IRS master file)
- $1,564,023
- Income (IRS master file)
- $1,502,226
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,471,957 | $874,246 | $1,564,023 | XML |
| 990 | December 2024 | $125,745 | $1,089,945 | $1,153,024 | XML |
| 990 | December 2023 | $2,135,319 | $1,175,569 | $2,240,775 | XML |
| 990 | December 2022 | $62,733 | $871,193 | $874,188 | 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 87-3805682).
Questions about LIFE ON EARTH ART
- What is the EIN of LIFE ON EARTH ART?
- The employer identification number (EIN) of LIFE ON EARTH ART is 87-3805682.
- Is LIFE ON EARTH ART tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to LIFE ON EARTH ART tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIFE ON EARTH ART 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 LIFE ON EARTH ART 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 LIFE ON EARTH ART 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 LIFE ON EARTH ART?
- The 990 for the year ended December 31, 2025 names TRACY FERRON.
- Who are the officers and directors of LIFE ON EARTH ART?
- The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $134,195 (KRISTIN NELSON, EXECUTIVE DIRECTOR (THRU 7/2025)).
- How much revenue does LIFE ON EARTH ART have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,471,957, expenses of $874,246 and total assets of $1,564,023 at year end.
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All nonprofits in PETALUMA · California · Arts, culture and humanities