Nonprofit · EIN 81-0976299
ELBOW ROOM
Tax-exempt · PORTLAND, OR 97214
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $144,563 | $169,284 | -$24,721 | $32,058 | – | $32,058 |
| December 31, 2024 | 990-EZ | $156,559 | $153,949 | $2,610 | $59,389 | – | $59,389 |
| December 31, 2023 | 990-EZ | $137,063 | $120,084 | $16,979 | $56,779 | – | $56,779 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $108,172
- Program service revenue
- $24,590
- Net income from fundraising events
- $11,801
Expenses
- Compensation of officers, directors and key employees
- $65,563
- Salaries, compensation and benefits (total)
- $79,105
- Professional fees and payments to contractors
- $565
- Occupancy
- $51,759
- Printing, publications and postage
- $1,462
- Other expenses
- $36,393
- Program services (functional)
- $140,369
Balance sheet and other
- Total assets, start of year
- $59,389
- Total assets, end of year
- $32,058
- Total liabilities, end of year
- –
- Net assets, end of year
- $32,058
- Cash, savings and investments
- $32,058
- Gross receipts
- $144,563
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katherine Savastano | CoDirector | 9 | $17,342 |
| Malcolm Hecht | CoDirector | 8.75 | $15,642 |
| Nicholas Quinn Gancedo | CoDirector | 8.75 | $14,759 |
| Emma GangerSpivak | Archive CoDirector | 4.5 | $8,225 |
| Ian Desiderio | Archive CoDirector | 3.5 | $6,122 |
| Joel Stotesbery | Staff Artist | 2 | $3,473 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Katherine Savastano | CoDirector | 8 | $15,939 |
| Nicholas Quinn Gancedo | CoDirector | 8 | $15,428 |
| Malcolm Hecht | CoDirector | 8 | $14,685 |
| Emma Ganger-Spivak | Archive CoDirector | 4 | $7,103 |
| Ian Desiderio | Archive CoDirector | 4 | $5,726 |
| Joel Stotesbery | Staff Artist | 4 | $4,084 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Malcolm Hecht | CoDirector | 8 | $12,707 |
| Nicholas Quinn Gancedo | CoDirector/President | 8 | $9,026 |
| Katherine Savastano | CoDirector/Treasurer | 8 | $8,712 |
| Ian Desiderio | Archive codirector | 4 | $5,570 |
| Emma Ganger-Spivak | Archive CoDirector/Secretary | 4 | $3,803 |
| Joel Stotesbery | Digital Media Director/Board Member | 3 | $1,172 |
Address and contacts
- Address (IRS master file)
- 318 SE MAIN STREET SUITE 125, PORTLAND, OR 97214-3303
- In care of
- % CARISSA BURKETT
- Mailing address (990-N for 2019)
- PO Box 15268, Portland OR 97293
- Principal officer (990-N for 2019)
- Madeline Sorenson, 5915 N Vancouver Ave, PORTLAND OR 97217
- Signed the 990-EZ
- Nicholas Q Gancedo, CoDirector
- Phone
- (626) 664-1342
- Website
- www.publicannex.org
Mission
Elbow Room is a community art studio and gallery focused on providing workspace, material support, mentorship, and meaningful exhibition and collaboration opportunities for artists with intellectual and developmental disabilities. We center the individual interests, needs, and goals of the artists we work with, and maintain an inclusive space for individuals and groups to develop an artistic practice and a shared creative community.
Program accomplishments
- Studio Program - Our studio program provides studio space and material support for artists experiencing developmental disabilities. Through our studio program we were able to provide roughly 30 disabled artists with access to our community studio/gallery space in Southeast Portland. Elbow Room artists have access to the studio during open hours 5 days a week, where they have space to work on their creative projects and have access to an extensive collection of high quality art materials and art making tools as well as a small library of art books, computers and digital technology, tools for making music, and other resources. Additionally, our studio space houses an archive where artists can keep and maintain their portfolios of finished and accomplished work. Membership is free for Elbow Room artists, however a small membership fee is sometimes negotiated with the provider organizations facilitating services for them. The number here reflects half of our studio rent, insurance costs and other costs related to keeping the space open, organized, and usable, art supply and equipment costs, and a third of personnel costs (an approximation of the personnel cost to administrate and maintain our studio space and schedule).Expenses $58,191
- Gallery Program - Our gallery program is dedicated to creating exhibition, sales, and career opportunities for participating artists in Elbow Room's studio program. Elbow Room supports the careers of roughly 30 disabled artists. Our physical space hosts a small white walled gallery where we host innovative exhibitions and events. This year we were able to host two public exhibitions in our gallery as well as a massive holiday sale and open house in our studio. This year we were able to pay staff for the first time to host open gallery hours outside of our opening/closing events. We also sought out, found, and facilitated opportunities for artists in the broader arts community both locally and beyond Portland. Work by Elbow Room artists was placed in numerous outside exhibitions, including exhibitions in Philadelphia and New Jersey, and some newer artists to the program saw their work exhibited for the first time. Elbow Room staff tabled with artwork at various local events and for the second year in a row we were able to represent our artists in the Portland Institute of Contemporary Art's Time-Based Art festival. We were able to generate thousands of dollars in sales for 30 different disabled artists. Additionally, for our artists who make music, we were able to record and release two albums. Additionally, we expanded our online sales and began systematically putting work up for sale on our webstore. Included in the figure listed here are half the cost of our rent (June-December), which pays for our archive and gallery space, as well as the cost of framing, promotional materials, and gallery infrastructure. When we sell work on behalf of artists they split profits with Elbow Room according to a contract similar to (but more favorable than) typical gallery contracts. Revenue going to directly to Elbow Room from art sales is put back into services and used to support our art supply budget for the studio program. The figure included here includes artist payments, half the cost of our space rental, which houses our archive and gallery and makes exhibitions and sales possible, our expenses for exhibitions and music production (including framing and printed materials), and one third of our personnel costs (our employees spend approximately one third of their time on exhibitions and seeking opportunities for our artists).Expenses $68,603
- Artist Mentorship and Collaborative Opportunities - This year we continued our monthly visiting artist program, in which an artist from the community visits our space and hosts a workshop for Elbow Room artists. We were able to host 10 workshops this year. We also found opportunities for our artists to collaborate with our community. For example, a number of our artists were also able to engage in a paid collaboration with a local school district to design a signs and a communication board for a playground. The number here reflects the stipends paid for visiting artists, an estimate of the personnel time dedicated to administrating and facilitating these workshops and opportunities.Expenses $13,575
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-0976299
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A99)
- Assets (IRS master file)
- $32,058
- Income (IRS master file)
- $144,563
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $144,563 | $169,284 | $32,058 | XML |
| 990-EZ | December 2024 | $156,559 | $153,949 | $59,389 | XML |
| 990-EZ | December 2023 | $137,063 | $120,084 | $56,779 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: Madeline Sorenson | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 81-0976299).
Questions about ELBOW ROOM
- What is the EIN of ELBOW ROOM?
- The employer identification number (EIN) of ELBOW ROOM is 81-0976299.
- Is ELBOW ROOM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to ELBOW ROOM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ELBOW ROOM 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 ELBOW ROOM 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 ELBOW ROOM last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of ELBOW ROOM?
- The 990-N for 2019 names Madeline Sorenson.
- Who are the officers and directors of ELBOW ROOM?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 6 received compensation from the organization, the highest $17,342 (Katherine Savastano, CoDirector).
- How much revenue does ELBOW ROOM have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $144,563, expenses of $169,284 and total assets of $32,058 at year end.
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