Nonprofit · EIN 94-1451545
PALACE OF FINE ARTS LEAGUE INC
Tax-exempt · SAN FRANCISCO, CA 94123
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,382,938 | $2,257,610 | $125,328 | $2,226,903 | $97,115 | $2,129,788 |
| December 31, 2024 | 990 | $2,186,539 | $2,187,558 | -$1,019 | $2,085,638 | $81,178 | $2,004,460 |
| December 31, 2023 | 990 | $2,100,400 | $1,932,804 | $167,596 | $2,061,258 | $55,779 | $2,005,479 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,500
- Program service revenue
- $2,241,296
- Investment income
- $59,428
- Net rental income
- $71,343
- Other revenue
- $80,714
Expenses
- Grants and similar amounts paid
- $2,230
- Other salaries and wages
- $1,087,800
- Salaries, compensation and benefits (total)
- $1,550,062
- Professional fundraising fees
- $0
- Accounting fees
- $42,917
- Occupancy
- $262,432
- Depreciation
- $137,226
- Program services (functional)
- $2,023,172
- Management and general (functional)
- $234,438
Balance sheet and other
- Total assets, start of year
- $2,085,638
- Total assets, end of year
- $2,226,903
- Total liabilities, end of year
- $97,115
- Net assets, end of year
- $2,129,788
- Land, buildings and equipment
- $584,563
- Gross receipts
- $2,382,938
- Employees
- 291
- Volunteers
- 11
- Year formed
- 1958
- 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 |
|---|---|---|---|
| MICHAEL LUCKOFF | PRESIDENT Trustee or director, Officer | 4 | $0 |
| BRUNO COHEN | TREASURER Trustee or director, Officer | 1 | $0 |
| RICHARD CARPENETI | DIRECTOR Trustee or director | 1 | $0 |
| JAMES LAZARUS | DIRECTOR Trustee or director | 1 | $0 |
| NICOLE PRIETO | SECRETARY Trustee or director, Officer | 1 | $0 |
| CHARLES ZUKOW | DIRECTOR Trustee or director | 1 | $0 |
| JOHN ROTHMAN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JULIA BROMLEY | DIRECTOR Trustee or director | 1 | $0 |
| JUDE HELLER | DIRECTOR Trustee or director | 1 | $0 |
| CASSANDRA COSTELLO | DIRECTOR Trustee or director | 1 | $0 |
| LOPE YAP | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL LUCKOFF | PRESIDENT Trustee or director, Officer | 4 | $0 |
| BRUNO COHEN | TREASURER Trustee or director, Officer | 1 | $0 |
| RICHARD CARPENETI | DIRECTOR Trustee or director | 1 | $0 |
| FX CROWLEY | DIRECTOR Trustee or director | 1 | $0 |
| JAMES LAZARUS | DIRECTOR Trustee or director | 1 | $0 |
| NICOLE PRIETO | DIRECTOR Trustee or director | 1 | $0 |
| CHARLES ZUKOW | DIRECTOR Trustee or director | 1 | $0 |
| JOHN ROTHMAN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| JULIA BROMLEY | DIRECTOR Trustee or director | 1 | $0 |
| JUDE HELLER | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL LUCKOFF | PRESIDENT Trustee or director, Officer | 4 | $0 |
| BRUNO COHEN | TREASURER Trustee or director, Officer | 1 | $0 |
| RICHARD CARPENETI | DIRECTOR Trustee or director | 1 | $0 |
| FX CROWLEY | DIRECTOR Trustee or director | 1 | $0 |
| JAMES LAZARUS | DIRECTOR Trustee or director | 1 | $0 |
| NICOLE PRIETO | DIRECTOR Trustee or director | 1 | $0 |
| HARVEY STONE | DIRECTOR Trustee or director | 1 | $0 |
| CHARLES ZUKOW | DIRECTOR Trustee or director | 1 | $0 |
| JOHN ROTHMAN | DIRECTOR Trustee or director | 1 | $0 |
| JULIA BROMLEY | DIRECTOR Trustee or director | 1 | $0 |
| JUDE HELLER | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3301 LYON ST, SAN FRANCISCO, CA 94123-1002
- Principal officer (990 for 2025)
- MICHAEL LUCKOFF, 3301 LYON STREET, SAN FRANCISCO, CA 94123
- Signed the 990
- MICHAEL LUCKOFF, PRESIDENT
- Phone
- (415) 563-6504
- Website
- WWW.PALACEOFFINEARTS.ORG
- Return prepared by
- CBIZ ADVISORS LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 94-1451545 or by the name PALACE OF FINE ARTS LEAGUE INC.
- 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
OPERATION OF CITY-OWNED THEATRE
Program accomplishments
- THE LEAGUE OPERATES THE PALACE OF FINE ARTS THEATRE AS AN AGENT OF THE CITY AND COUNTY OF SAN FRANCISCO, CALIFORNIA.Expenses $2,023,172 · grants $2,230 · revenue $2,322,010
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
- 94-1451545
- 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
- 1960
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A610)
- Assets (IRS master file)
- $2,226,903
- Income (IRS master file)
- $2,382,938
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,382,938 | $2,257,610 | $2,226,903 | XML |
| 990 | December 2024 | $2,186,539 | $2,187,558 | $2,085,638 | XML |
| 990 | December 2023 | $2,100,400 | $1,932,804 | $2,061,258 | XML |
| 990 | December 2022 | $2,334,855 | $1,842,980 | $1,974,890 | 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 94-1451545).
Questions about PALACE OF FINE ARTS LEAGUE INC
- What is the EIN of PALACE OF FINE ARTS LEAGUE INC?
- The employer identification number (EIN) of PALACE OF FINE ARTS LEAGUE INC is 94-1451545.
- Is PALACE OF FINE ARTS LEAGUE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1960.
- Are donations to PALACE OF FINE ARTS LEAGUE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PALACE OF FINE ARTS LEAGUE INC 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 PALACE OF FINE ARTS LEAGUE INC 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 PALACE OF FINE ARTS LEAGUE INC 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 PALACE OF FINE ARTS LEAGUE INC?
- The 990 for the year ended December 31, 2025 names MICHAEL LUCKOFF.
- Who are the officers and directors of PALACE OF FINE ARTS LEAGUE INC?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does PALACE OF FINE ARTS LEAGUE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,382,938, expenses of $2,257,610 and total assets of $2,226,903 at year end.
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