Nonprofit · EIN 94-2863323
INSTITUTE FOR ART AND LIVING
Tax-exempt · DANVILLE, CA 94526
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $252,308 | $278,619 | -$26,311 | $246,756 | $355,214 | -$108,458 |
| December 31, 2024 | 990 | $307,278 | $324,059 | -$16,781 | $274,176 | $355,793 | -$81,617 |
| December 31, 2023 | 990 | $194,731 | $293,074 | -$98,343 | $337,706 | $402,542 | -$64,836 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,000
- Program service revenue
- $249,928
- Investment income
- $2
- Other revenue
- $1,378
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $97,688
- Other salaries and wages
- $27,226
- Salaries, compensation and benefits (total)
- $139,318
- Professional fundraising fees
- $0
- Accounting fees
- $4,203
- Occupancy
- $30,585
- Travel
- $24,603
- Program services (functional)
- $253,447
- Management and general (functional)
- $25,172
Balance sheet and other
- Total assets, start of year
- $274,176
- Total assets, end of year
- $246,756
- Total liabilities, end of year
- $355,214
- Net assets, end of year
- -$108,458
- Gross receipts
- $252,308
- Employees
- 1
- Volunteers
- 0
- Year formed
- 1982
- 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 |
|---|---|---|---|
| Stewart Cubley | Exec Director/CEO Key employee, Highest-paid employee | 40 | $96,000 |
| Karine Baczynski | Treasurer Trustee or director | 0 | $0 |
| Elissa Arbeitman | Board Member Trustee or director | 0 | $0 |
| Rise Daniels | Board Member Trustee or director | 0 | $0 |
| Nicole Cournoyer | Board Member Trustee or director | 0 | $0 |
| Robert Hardy | President Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stewart Cubley | Exec Director/CEO Key employee, Highest-paid employee | 40 | $96,000 |
| Karine Baczynski | Treasurer Trustee or director | 0 | $0 |
| Elissa Arbeitman | Board Member Trustee or director | 0 | $0 |
| Rise Daniels | Board Member Trustee or director | 0 | $0 |
| Nicole Cournoyer | Board Member Trustee or director | 0 | $0 |
| Robert Hardy | President Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Stewart Cubley | Exec Director/CEO Key employee, Highest-paid employee | 40 | $118,000 |
| Matthew Belay | Board Member Trustee or director | 5 | $11,000 |
| Sarah Laskin | Board Member Trustee or director | 0 | $0 |
| Michele Reiner | Board Member Trustee or director | 0 | $0 |
| Peyton Petty | Board Member Trustee or director | 0 | $0 |
| Jean Matlack | Assistant Secretary Officer | 0 | $0 |
| Robert Hardy | Board Treasurer Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 35 HIGHTREE CT, DANVILLE, CA 94526-2624
- In care of
- % STEWART CUBLEY
- Principal officer (990 for 2025)
- Robert Hardy, 35 Hightree Court, Danville, CA 94526
- Signed the 990
- Stewart Cubley, Treasurer
- Phone
- (415) 488-6880
- Website
- www.processarts.com
California records
California keeps its own records of charities and corporations. Search them by EIN 94-2863323 or by the name INSTITUTE FOR ART AND LIVING.
- 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
CLASSES AND WORKSHOPS.TEACHING STUDENTS SPECIALIZED PAINTING SKILLS.
Program accomplishments
- CLASSES AND WORKSHOPS. TEACHING STUDENTS SPECIALIZED PAINTING SKILLS.Expenses $253,447 · revenue $249,928
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
- 94-2863323
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1983
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $246,756
- Income (IRS master file)
- $252,308
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $252,308 | $278,619 | $246,756 | XML |
| 990 | December 2024 | $307,278 | $324,059 | $274,176 | XML |
| 990 | December 2023 | $194,731 | $293,074 | $337,706 | XML |
| 990 | December 2022 | $207,901 | $250,901 | $467,405 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 94-2863323).
Questions about INSTITUTE FOR ART AND LIVING
- What is the EIN of INSTITUTE FOR ART AND LIVING?
- The employer identification number (EIN) of INSTITUTE FOR ART AND LIVING is 94-2863323.
- Is INSTITUTE FOR ART AND LIVING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to INSTITUTE FOR ART AND LIVING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INSTITUTE FOR ART AND LIVING 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 INSTITUTE FOR ART AND LIVING 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 INSTITUTE FOR ART AND LIVING 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 INSTITUTE FOR ART AND LIVING?
- The 990 for the year ended December 31, 2025 names Robert Hardy.
- Who are the officers and directors of INSTITUTE FOR ART AND LIVING?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $96,000 (Stewart Cubley, Exec Director/CEO).
- How much revenue does INSTITUTE FOR ART AND LIVING have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $252,308, expenses of $278,619 and total assets of $246,756 at year end.
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