Nonprofit · EIN 46-1471404
ART & PRACTICE
Tax-exempt · LOS ANGELES, CA 90008
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-PF | $2,574,574 | $1,957,419 | $617,155 | $26,532,680 | $99,528 | $26,433,152 |
| December 31, 2023 | 990-PF | -$235,314 | $1,836,332 | -$2,071,646 | $24,060,799 | $114,835 | $23,945,964 |
Financial details: 990-PF for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,953,605
- Dividends
- $377,360
- Interest
- $344,120
- Net gain from sales of assets
- -$100,511
Expenses
- Grants and similar amounts paid
- $345,250
- Compensation of officers, directors and key employees
- $132,493
- Salaries, compensation and benefits (total)
- $274,429
- Disbursements for charitable purposes
- $1,818,816
- Excise tax on investment income
- $8,167
Balance sheet and other
- Total assets, start of year
- $24,060,799
- Total assets, end of year
- $26,532,680
- Total liabilities, end of year
- $99,528
- Net assets, end of year
- $26,433,152
- Fair market value of assets
- $26,532,680
- Qualifying distributions
- $1,818,816
- Net investment income
- $721,480
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-PF for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SOPHIA BELSHEIM 3401 W 43RD PL, LOS ANGELES, CA 90008 | DIRECTOR | 40 | $132,493 |
| EBONE MCCLOUD 1245 S CITRUS AVE, LOS ANGELES, CA 90019 | ARTS PROGRAM MANAGER Highest-paid employee | 40 | $75,962 |
| PAUL MATE 3401 W 43RD PLACE, LOS ANGELES, CA 90008 | FOSTER YOUTH PROGRAM Highest-paid employee | 40 | $66,482 |
| TAMARA M MITCHELL 15206 S RAYMOND AVE APT 27, GARDENA, CA 90247 | OFFICE LIAISON/MARKE Highest-paid employee | 40 | $58,399 |
| MARK BRADFORD 3401 W 43RD PL, LOS ANGELES, CA 90008 | PRESIDENT OF THE BOARD OF DIRECTORS | 1 | $0 |
| ALLAN DICASTRO 3401 W 43RD PL, LOS ANGELES, CA 90008 | TREASURER AND EXECUTIVE DIRECTOR | 25 | $0 |
| EILEEN HARRIS NORTON 3401 W 43RD PL, LOS ANGELES, CA 90008 | SECRETARY | 1 | $0 |
990-PF for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SOPHIA BELSHEIM 3401 W 43RD PL, LOS ANGELES, CA 90008 | DIRECTOR | 40 | $122,531 |
| EBONE MCCLOUD 1245 S CITRUS AVE, LOS ANGELES, CA 90019 | FOSTER YOUTH PROGRAM Highest-paid employee | 40 | $70,079 |
| PAUL MATE 3401 W 43RD PLACE, LOS ANGELES, CA 90008 | ART PROGRAMS MANAGER Highest-paid employee | 40 | $61,005 |
| TAMARA M MITCHELL 15206 S RAYMOND AVE APT 27, GARDENA, CA 90247 | OFFICE LIAISON/MARKE Highest-paid employee | 40 | $50,837 |
| MARK BRADFORD 3401 W 43RD PL, LOS ANGELES, CA 90008 | PRESIDENT OF THE BOARD OF DIRECTORS | 1 | $0 |
| ALLAN DICASTRO 3401 W 43RD PL, LOS ANGELES, CA 90008 | CHIEF EXECUTIVE OFFICER | 25 | $0 |
| EILEEN HARRIS NORTON 3401 W 43RD PL, LOS ANGELES, CA 90008 | SECRETARY | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3401 W 43RD PL, LOS ANGELES, CA 90008-4907
- In care of
- % ALLAN DICASTRO
- Signed the 990-PF
- SOPHIA BELSHEIM, DIRECTOR
- Phone
- (323) 337-6887
- Website
- WWW.ARTANDPRACTICE.ORG
- Return prepared by
- KKAJ LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 46-1471404 or by the name ART & PRACTICE.
- 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)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 46-1471404
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T23)
- Assets (IRS master file)
- $26,532,680
- Income (IRS master file)
- $11,019,648
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2024 | $2,574,574 | $1,957,419 | $26,532,680 | XML |
| 990-PF | December 2023 | -$235,314 | $1,836,332 | $24,060,799 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
| 990-PF | December 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 46-1471404).
Questions about ART & PRACTICE
- What is the EIN of ART & PRACTICE?
- The employer identification number (EIN) of ART & PRACTICE is 46-1471404.
- Is ART & PRACTICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to ART & PRACTICE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does ART & PRACTICE file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ART & PRACTICE due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ART & PRACTICE last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2024.
- Who are the officers and directors of ART & PRACTICE?
- The 990-PF for the year ended December 31, 2024 lists 7 people; 4 received compensation from the organization, the highest $132,493 (SOPHIA BELSHEIM, DIRECTOR).
- How much revenue does ART & PRACTICE have?
- On its 990-PF for the year ended December 31, 2024 it reported revenue of $2,574,574, expenses of $1,957,419 and total assets of $26,532,680 at year end.
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