Nonprofit · EIN 94-3095774
509 CULTURAL CENTER
Tax-exempt (reinstated) · SAN FRANCISCO, CA 94102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $523,044 | $265,170 | $257,874 | $642,313 | $15,433 | $626,880 |
| October 31, 2024 | 990 | $88,051 | $238,511 | -$150,460 | $394,426 | $25,420 | $369,006 |
| October 31, 2023 | 990 | $141,312 | $267,309 | -$125,997 | $552,812 | $33,346 | $519,466 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $60,407
- of which government grants
- $50,000
- Program service revenue
- $0
- Investment income
- $462,065
- Net gain from sales of assets
- $462,046
- Net income from sales of inventory
- -$2,181
- Other revenue
- $572
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $50,091
- Other salaries and wages
- $34,238
- Salaries, compensation and benefits (total)
- $90,997
- Professional fundraising fees
- $0
- Legal fees
- $1,416
- Accounting fees
- $20,136
- Occupancy
- $42,705
- Travel
- $610
- Depreciation
- $4,822
- Program services (functional)
- $245,605
- Management and general (functional)
- $19,565
Balance sheet and other
- Total assets, start of year
- $394,426
- Total assets, end of year
- $642,313
- Total liabilities, end of year
- $15,433
- Net assets, end of year
- $626,880
- Land, buildings and equipment
- $7,500
- Net assets without donor restrictions
- $557,190
- Net assets with donor restrictions
- $69,690
- Gross receipts
- $691,872
- Employees
- 3
- Volunteers
- 50
- Year formed
- 1987
- 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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURIE LAZER | PRESIDENT/ CO-EXECUTIVE DIRECTOR Trustee or director, Officer | 20 | $50,000 |
| DARRYL SMITH | CO-EXECUTIVE DIRECTOR Trustee or director | 20 | $14,195 |
| DEREK SONG | TRUSTEE Trustee or director | 0.5 | $0 |
| SHARAINE BELL | TRUSTEE Trustee or director | 0.5 | $0 |
| RENEE BALDOCCHI | TRUSTEE Trustee or director | 0.5 | $0 |
| LILY KHARAZZI | TRUSTEE Trustee or director | 0.5 | $0 |
| YARROW SLAPS | TRUSTEE Trustee or director | 0.5 | $0 |
| PAULA PEREIRA | TREASURER Officer | 0.5 | $0 |
990 for the year ended October 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURIE LAZER | CO-EXECUTIVE DIRECTOR Trustee or director | 20 | $50,000 |
| DARRYL SMITH | CO-EXECUTIVE DIRECTOR Trustee or director | 40 | $21,293 |
| DEREK SONG | TRUSTEE Trustee or director | 0.5 | $0 |
| PAULA PEREIRA | TREASURER Officer | 0.5 | $0 |
990 for the year ended October 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LAURIE LAZER | CO-EXECUTIVE DIRECTOR Trustee or director | 20 | $50,000 |
| DARRYL SMITH | CO-EXECUTIVE DIRECTOR Trustee or director | 40 | $28,541 |
| MARK JOHNSON | TRUSTEE Trustee or director | 0.5 | $0 |
| DEREK SONG | TRUSTEE Trustee or director | 0.5 | $0 |
| JACQUELINE FRANCIS | PRESIDENT Officer | 0.5 | $0 |
| PAULA PEREIRA | TREASURER Officer | 0.5 | $0 |
| KATHERINE LOOPER | SECRETARY Officer | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 870 MARKET ST STE 570, SAN FRANCISCO, CA 94102-3016
- In care of
- % ALASKA YAMADA
- Principal officer (990 for 2024)
- LAURIE LAZER, 870 MARKET STREET 570, SAN FRANCISCO, CA 94102
- Signed the 990
- LAURIE LAZER, CO-DIRECTOR
- Phone
- (415) 255-5971
- Website
- WWW.LUGGAGESTOREGALLERY.ORG
- Return prepared by
- OWEN PETERSEN AND CO LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3095774 or by the name 509 CULTURAL CENTER.
- 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
THE ORGANIZATION OPERATES TWO EDUCATIONAL ART GALLERIES THAT PRESENT EXHIBITIONS FEATURING NEW AND EMERGING ARTISTS, PERFORMING ART EVENTS, ARTS EDUCATION AND PUBLIC ART PROGRAMS. THE ORGANIZATION OPERATES THE TENDERLOIN NATIONAL FOREST WHICH IS AN OUTDOOR COMMUNITY COMMON ART INSTALLATION.
Program accomplishments
- THE ORGANIZATION OF CONTEMPORARY ART EXHIBITS, PERFORMING ARTS EVENTS, ARTS EDUCATION, PUBLIC ART PROGRAMS AND AN ARTIST IN RESIDENCY PROGRAM.Expenses $245,605 · revenue -$2,181
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 October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
| 2022 | October 31, 2023 | March 15, 2024 | 990 on file |
IRS record
- EIN
- 94-3095774
- 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
- 2023
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $642,313
- Income (IRS master file)
- $691,872
Revocation and reinstatement
- Exemption revoked
- March 15, 2022
- Posted by the IRS
- November 15, 2022
- Reinstated
- Effective March 15, 2022
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $523,044 | $265,170 | $642,313 | XML |
| 990 | October 2024 | $88,051 | $238,511 | $394,426 | XML |
| 990 | October 2023 | $141,312 | $267,309 | $552,812 | XML |
| 990 | October 2022 | $662,841 | $487,563 | $683,130 | IRS |
| 990 | October 2021 | $698,200 | $744,732 | $515,145 | IRS |
| 990-EZ | October 2018 | – | – | – | IRS |
| 990 | October 2017 | – | – | – | 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 94-3095774).
Questions about 509 CULTURAL CENTER
- What is the EIN of 509 CULTURAL CENTER?
- The employer identification number (EIN) of 509 CULTURAL CENTER is 94-3095774.
- Is 509 CULTURAL CENTER tax-exempt?
- Yes. The IRS revoked its exemption on March 15, 2022 and reinstated it effective March 15, 2022.
- Are donations to 509 CULTURAL CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does 509 CULTURAL CENTER 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 509 CULTURAL CENTER due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did 509 CULTURAL CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of 509 CULTURAL CENTER?
- The 990 for the year ended October 31, 2025 names LAURIE LAZER.
- Who are the officers and directors of 509 CULTURAL CENTER?
- The 990 for the year ended October 31, 2025 lists 8 people; 2 received compensation from the organization, the highest $50,000 (LAURIE LAZER, PRESIDENT/ CO-EXECUTIVE DIRECTOR).
- How much revenue does 509 CULTURAL CENTER have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $523,044, expenses of $265,170 and total assets of $642,313 at year end.
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