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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 95-3073718

CENTER FOR THE LIVING ARTS

Tax-exempt · BERKELEY, CA 94707

Financials

$54K$61K2023$52K$59K2024
Revenue Expenses · by fiscal year end
Financials of CENTER FOR THE LIVING ARTS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
July 31, 2025990$51,545$58,761-$7,216$119,967$406$119,561
July 31, 2024990$53,890$60,548-$6,658$127,200$423$126,777
Financial details: 990 for the year ended July 31, 2025

Revenue

Contributions, gifts and grants
$10,007
Program service revenue
$41,530
Investment income
$8
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$2,504
Salaries, compensation and benefits (total)
$2,891
Professional fundraising fees
$0
Accounting fees
$5,578
Occupancy
$5,445
Travel
$2,511
Program services (functional)
$35,461
Management and general (functional)
$23,111
Fundraising (functional)
$189

Balance sheet and other

Total assets, start of year
$127,200
Total assets, end of year
$119,967
Total liabilities, end of year
$406
Net assets, end of year
$119,561
Net assets without donor restrictions
$119,561
Gross receipts
$51,545
Employees
0
Year formed
1976
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 July 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
CHRISTINE KALBTREASURER
Trustee or director, Officer
4$2,756
ARMAND VOLKASCEO
Trustee or director, Officer
40$0
MERRY ROSSSECRETARY
Trustee or director, Officer
4$0
990 for the year ended July 31, 2024: 3 people
NameTitleHours / weekCompensation
ARMAND VOLKASCEO
Trustee or director, Officer
40$0
CHRISTINE KALBTREASURER
Trustee or director, Officer
4$0
MERRY ROSSSECRETARY
Trustee or director, Officer
4$0

Address and contacts

Address (IRS master file)
1791 SOLANO AVENUE E07, BERKELEY, CA 94707-2209
Principal officer (990 for 2024)
ARMAND VOLKAS, 1791 SOLANO AVENUE E07, BERKELEY, CA 94707
Signed the 990
ARMAND VOLKAS, CEO
Phone
(510) 595-5500
Return prepared by
MARJTAX INCORPORATED

California records

California keeps its own records of charities and corporations. Search them by EIN 95-3073718 or by the name CENTER FOR THE LIVING ARTS.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

THE CENTER FOR THE LIVING ARTS IS DEDICATED TO PROMOTING PSYCHOLOGICAL AND SOCIAL WELLNESS THROUGH THE THERAPEUTIC USE OF DRAMA THERAPY AND THE CREATIVE ARTS. (SEE SCHEDULE O FOR FULL STATEMENT)

990 for the year ended July 31, 2025

Program accomplishments

  • THE LIVING ARTS COUNSELING COLLECTIVE PROVIDES QUALITY INDIVIDUAL, COUPLES, AND GROUP PSYCHOTHERAPY SERVICES PROVIDED BY LICENSED THERAPISTS. ALL OF OUR PRACTITIONERS USE TALK THERAPY, AND IF DESIRED AND USEFUL, MAY INCORPORATE THE HEALING POWERS OF CREATIVE ARTS AND/OR DRAMA THERAPY. ----------------------------------- LIVING ARTS DRAMA THERAPY INSTITUTE OFFERS INNOVATIVE AND TRANSFORMATIVE WORKSHOPS, GROUPS AND TRAINING FOR PERSONAL AND PROFESSIONAL GROWTH, THEY PROVIDE THE OPPORTUNITY TO LEARN HOW TO FACILITATE ACTION-ORIENTED PROCESSES WITH INDIVIDUALS, COUPLES, FAMILIES AND GROUPS.
    Expenses $35,461
  • HEALING THE WOUNDS OF HISTORY IS A PROCESS IN WHICH EXPERIMENTAL TECHNIQUES ARE USED TO WORK WITH A GROUP OF PARTICIPANTS WHO SHARE A COMMON LEGACY OF HISTORICAL TRAUMA. WE CONDUCT PUBLIC EVENTS, WORKSHOPS, AND TRAINING TO PROMOTE INTERCULTURAL COMMUNICATION, MUTUAL UNDERSTANDING, AND CONFLICT TRANSFORMATION USING DRAMA AND THE EXPRESSIVE ARTS. BY HUMANIZING EACH OTHER THROUGH SHARING OUR PERSONAL STORIES WE TAKE STEPS TOWARDS HEALING PERSONAL AND COLLECTIVE WOUNDS USING CREATIVE AND EXPERIMENTAL METHODS.
  • THE LIVING ARTS PLAYBACK THEATRE ENSEMBLE IS AN INTERACTIVE, IMPROVISATIONAL THEATRE COMPANY WHO "PLAY BACK" PERSONAL STORIES SHARED BY AUDIENCE MEMBERS IN WAYS THAT BOTH HONOR AND ILLUMINATE THE ORIGINAL EXPERIENCE. FOR OVER 35 YEARS, THE ENSEMBLE HAS CREATED PERFORMANCES AND WORKSHOPS THAT TRANSFORM, EMPOWER, AND VALIDATE THE HUMAN EXPERIENCE.

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 July, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025July 31, 2026December 15, 2026Not due yet
2024July 31, 2025December 15, 2025990 on file
2023July 31, 2024December 16, 2024990 on file

File the 2025 990-EZ for CENTER FOR THE LIVING ARTS

Due December 15, 2026 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
95-3073718
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
1977
Accounting year ends
July
Files
Form 990 or 990-EZ
Assets (IRS master file)
$119,967
Income (IRS master file)
$51,545

Filing history

FormYear endedRevenueExpensesAssetsReturn
990July 2025$51,545$58,761$119,967XML
990July 2024$53,890$60,548$127,200XML
990July 2023$171,504$161,416$134,312IRS
990July 2022$320,582$301,322$124,067IRS
990July 2021–––IRS
990July 2020–––IRS
990July 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 95-3073718).

Questions about CENTER FOR THE LIVING ARTS

What is the EIN of CENTER FOR THE LIVING ARTS?
The employer identification number (EIN) of CENTER FOR THE LIVING ARTS is 95-3073718.
Is CENTER FOR THE LIVING ARTS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
Are donations to CENTER FOR THE LIVING ARTS tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does CENTER FOR THE LIVING ARTS 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 CENTER FOR THE LIVING ARTS due?
The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did CENTER FOR THE LIVING ARTS last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended July 2025.
Who is the principal officer of CENTER FOR THE LIVING ARTS?
The 990 for the year ended July 31, 2025 names ARMAND VOLKAS.
Who are the officers and directors of CENTER FOR THE LIVING ARTS?
The 990 for the year ended July 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $2,756 (CHRISTINE KALB, TREASURER).
How much revenue does CENTER FOR THE LIVING ARTS have?
On its 990 for the year ended July 31, 2025 it reported revenue of $51,545, expenses of $58,761 and total assets of $119,967 at year end.

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