Gray Area Foundation for the Arts
Public records show a registered, tax-exempt organization in good standing.
What it says it does
GRAY AREA FOUNDATION FOR THE ARTS APPLIES ART AND TECHNOLOGY TO CREATE POSITIVE SOCIAL IMPACT THROUGH EDUCATION, INCUBATION AND PUBLIC PROGRAMS. IT TESTS AND SCALES PROJECTS WITH HIGH IMPACT POTENTIAL AND TEACHES DIGITAL TOOLS TO SUPPORT ARTISTS AND TECHNOLOGISTS. GRAY AREA OPERATES THE GRAND THEATER TO SUPPORT CULTURAL EVENTS YEAR-ROUND.
- Income
- $6.4 million
- Spending
- $6.8 million
- Spent on programs
- 95%
- Reserves
- 0.3 months of spending
- Largest source of income
- fees for its services, 85%
- Employees
- 50
- Volunteers
- 20
- Highest pay
- $203,333, air operations manager
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 35 out of 100. Higher than 7% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.3 months of spending.
Debt
2 of 20It owes 78% of what it owns.
Living within its means
4 of 15Spending exceeded income by 7% of income.
Income trend
10 of 15Income fell 5% on the year before.
Spending floor
15 of 1595% of spending went to programs and raising each dollar of donations cost 6 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 65% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $435,820 spent. PUBLIC EVENTS:WE HOSTED ONE HUNDRED AND TWENTY-EIGHT (150) TOTAL EVENTS IN 2024. THIRTY (30) OF THESE WERE FREE FOR THE PUBLIC. THIRTY-SIX (36) OF THESE EVENTS WERE IN PARTNERSHIP WITH LOCAL COMMUNITY NONPROFIT ORGANIZATIONS WHICH WE SUPPORTED THROUGH SHARING RESOURCES AND STAFF. WE DIRECTLY PAID 450 ARTISTS. WE ELEVATE A PLURALITY OF VOICES THROUGH THOUGHTFUL CURATION OF ARTISTS AND PRESENTERS, INCLUDING LGBTQIA2+ AND BIPOC ARTISTS, HIGHLIGHTING ISSUES AND INTERESTS IMPORTANT TO THEIR COMMUNITIES. GRAY AREA DRAWS A STATEWIDE AUDIENCE OF OVER 45,000 VISITORS A YEAR THROUGH ITS PROJECTS IN SAN FRANCISCO, LOS ANGELES, AND SAN DIEGO. OUR AUDIENCE DEMOGRAPHICS INCLUDE DIVERSE GENDER, ETHNICITY, INCOME, AND AGE REPRESENTATION: 72% OF OUR AUDIENCE IDENTIFIES AS BIPOC, AND 70% AS LGBTQIA2+.IN 2024, WE PRESENTED THEY SUSTAIN US, THE WORLD PREMIERE OF FIRST NATIONS ARTIST SKAWENNATI'S LATEST MACHINIMA MUSIC VIDEO INSTALLATION, FASHION-ART COLLECTION, AND RUNWAY PERFORMANCE; AND BODILY AUTONOMY, A SOLO EXHIBITION BY LAUREN LEE MCCARTHY EXAMINING BIO-SURVEILLANCE. WE PRODUCED OUR 10TH ANNUAL GRAY AREA FESTIVAL, INVITING ARTISTS, RESEARCHERS, TECHNOLOGISTS, AND THINKERS FROM AROUND THE WORLD TO EXPLORE THE IMPACT OF TECHNOLOGY ON SOCIETY THROUGH A CREATIVE LENS. WE DEVELOP AND MAINTAIN DEEP RELATIONSHIPS IN THE BAY AREA BY PROVIDING PHYSICAL AND DIGITAL SPACE, FINANCIAL AND TECHNICAL SUPPORT, CONTENT SHARING, AND INCREASED VISIBILITY TO DOZENS OF LOCAL ORGANIZATIONS EACH YEAR. WE OPERATE THE GRAND THEATER IN SAN FRANCISCO, A 1938 HISTORIC MOVIE THEATER THAT WE RENOVATED BACK INTO A CULTURAL RESOURCE. WE HAVE PRODUCED ONLINE EVENTS IN PARTNERSHIP WITH 50+ LOCAL ARTS, CULTURAL AND CIVIC ORGANIZATIONS AND DONATE TECHNICAL SUPPORT INCLUDING VIDEO PRODUCTION, LIVE STREAMING, WEB DESIGN, AND OUTREACH. ONLINE EVENTS INCLUDE SPEAKER SERIES, FESTIVALS, VIDEO BLOGS, ARTIST SHOWCASES, VIRTUAL EXHIBITIONS, AND LIVE PERFORMANCES WITH IMMERSIVE TECHNOLOGIES. OUR ORGANIZATIONAL PARTNERS TOUCH A WIDE RANGE OF COMMUNITIES, AND INCLUDE CITY LIGHTS BOOKSTORE, MECHANICS INSTITUTE, SF CINEMATHEQUE, CALIFORNIA COLLEGE FOR THE ARTS, LEONARDO, AND CREATIVITY EXPLORED. OUR FACILITY HAS ALSO BECOME THE HOME TO TWO OTHER ORGANIZATIONS WITH DEEPLY ALIGNED MISSIONS: RECOMBINANT MEDIA LABS HAS BEEN PRODUCING EXPERIENTIAL MEDIA EVENTS IN THE BAY AREA FOR OVER 40 YEARS AND MOVED INTO GRAY AREA AFTER ITS SPACE WAS LOST DUE TO INCREASING RENTS. CROWBAR CORNER IS SAN FRANCISCO'S ONLY 24-HOUR ELECTRONIC MUSIC PRODUCTION STUDIO, WHICH IS A SHARED SPACE SERVING PRIMARILY NIGHTLIFE COMMUNITIES.WE DID NOT PRODUCE A DEDICATED FUNDRAISING EVENT IN 2024.
- $74,750 spent. EDUCATION:GRAY AREA'S EDUCATION PROGRAM SERVICES INCLUDE WORKSHOPS AND INTENSIVE COURSES. GRAY AREA DEVELOPS A STEAM (SCIENCE, TECHNOLOGY, ENGINEERING, ART, AND MATHEMATICS) CURRICULUM FOR ARTISTIC DEVELOPMENT BY TEACHING INTERDISCIPLINARY SKILLS THROUGH THE CREATION OF ARTWORK. WE PRIORITIZE ENROLLMENT FOR A DIVERSITY OF BACKGROUNDS WITHIN OUR EDUCATION PROGRAMS, 80% OF OUR STUDENTS SELF-IDENTIFIED AS WOMEN, MINORITIES, OR OTHER UNDERREPRESENTED GROUPS IN TECHNOLOGY FIELDS. IN THE LAST YEAR, WE RAN 29+ UNIQUE ONLINE, FREE, AND LOW-COST EDUCATION ACTIVITIES LED BY ARTISTS, OFFERED TO OVER 394 STUDENTS. OUR ONLINE COURSES WELCOMED OVER 108 GLOBAL STUDENTS.WE PRODUCED THE DECENTRALIZED WEB (DWEB) FOR CREATORS 8-WEEK ONLINE COURSE THAT EMPOWERED ARTISTS, DESIGNERS, ARCHIVISTS, GALLERISTS, CURATORS, AND OTHERS WITH THE KNOWLEDGE AND TOOLS NECESSARY FOR EXPLORING THE DECENTRALIZED WEB. THROUGH LECTURE, DISCUSSION, AND HANDS-ON PRACTICE WITH EMERGING TECHNOLOGIES, PARTICIPANTS IN DWEB FOR CREATORS USED AN INTERSECTIONAL LENS TO STUDY THE THEORETICAL FRAMEWORKS THAT SHAPE THE DECENTRALIZED WEB. PARTICIPANTS ENGAGED WITH TECHNOLOGIES LIKE BLOCKCHAIN AND MESH NETWORKS; EXAMINED CASE STUDIES IN CURATION, PUBLISHING, DATA SOVEREIGNTY, AND COMMUNITY BUILDING; AND APPLIED DECOLONIAL APPROACHES TO WORLD BUILDING AS THEY ENVISION THE FUTURE OF DWEB TECHNOLOGIES. CULMINATING IN AN ONLINE SALON WHERE STUDENTS PRESENTED THEIR PROJECTS AND IDEAS DEVELOPED DURING THE COURSE, THIS COURSE PROVIDED THE NECESSARY BACKGROUND, SKILLS, AND SUPPORT TO ADOPT DECENTRALIZED TECHNOLOGY INTO EVERY CREATIVE PRACTICE.GRAY AREA'S CREATIVE RESOURCE LIBRARY IS A FREE LENDING LIBRARY OFFERING THE TOOLS NEEDED TO CREATE ELECTRONIC MUSIC AND SOUND ART. PAIRED WITH ACCESS TO WORKSHOPS, LABS, AND EVENTS THIS COLLECTIVE RESOURCE HELPS ELIMINATE BARRIERS TO CREATION FOR COMMUNITY ARTISTS.
- $5.8 million spent. INCUBATOR:GRAY AREA'S INCUBATOR SERVICES INCLUDE RESIDENCY, RESEARCH LAB, AND FISCAL SPONSORSHIP OPPORTUNITIES. GRAY AREA COLLABORATES WITH ARTISTS AND CREATIVE PRACTITIONERS WHO CRITICALLY INVESTIGATE NEW IDEAS, CREATE AND ADAPT TECHNOLOGIES THROUGH THEIR WORK, AND ENGAGE WITH PRESSING SOCIAL AND CIVIC ISSUES.WE HOSTED SIMULATION SESSIONS, A MONTHLY MINI-LECTURE AND HACK NIGHT FOR ARTISTS, GAME DESIGNERS, CHARACTER DESIGNERS, ARCHITECTS, WORLD BUILDERS, AND AI AGENT DESIGNERS WORKING IN (OR INTERESTED IN EXPLORING) 3D SIMULATION. IN RESPONSE TO THE GROWING PREVALENCE AND SOPHISTICATION OF VIRTUAL SIMULATIONS AND ENVIRONMENTS, THESE SESSIONS SEEK TO SUSTAIN A LOCAL COMMUNITY OF 3D DESIGNERS, ARTISTS, AND TECHNOLOGISTS, FACILITATE PEER TEACHING AND LEARNING, AND SPARK DIALOGUE ABOUT THE SOCIAL, CULTURAL, AND POLITICAL DIMENSIONS OF BUILDING DIGITAL WORLDS. FISCAL SPONSORSHIPS:GRAY AREA FISCALLY SPONSORS PROJECTS STRATEGICALLY ALIGNED WITH THE ORGANIZATIONAL MISSION. WE CURRENTLY SUPPORT 10 SPONSORED PROJECTS. IN 2024, WE EXPANDED OUR SERVICES TO INCLUDE SAN DIEGO THROUGH A PARTNERSHIP WITH COPLACE, AND LOS ANGELES THROUGH A PARTNERSHIP WITH RIP SPACE.
- $121,938 spent. MEMBERSHIP AND OTHER PROGRAM SERVICES:
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2009.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
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