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Passes our checks

Contemporary Art Review Los Angeles

EIN 38-4271570 · Culver City, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair51 out of 100GovernanceWeak17 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Contemporary Art Review Los Angeles (Carla) is a Los Angeles-based nonprofit organization and publishing platform that is dedicated to providing inclusive perspectives on contemporary art. Publishing in both print and online, Carla is an active source of critical dialogue on L.A.?s art community.; the magazine serves as a centralized space for art writing that is bold, honest, approachable, and focused on the here and now. By covering artists from an array of backgrounds and career levels, platforming both emerging and established writers, and working to keep our language and distribution channels as accessible as possible, Carla is on a mission to change what gets written about, who does that writing, and who that writing reaches. Accessibility is a cornerstone of our organization, and we not only serve a community that is engaged in the arts but also offer entry-points to all Angelenos interested in discourses around creativity and resilience. At Carla we believe in ?lateral criticis

Income
$288,651
Spending
$254,885
Spent on programs
60%
Reserves
1.6 months of spending
Largest source of income
fees for its services, 60%
Employees
0

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 51 out of 100. Higher than 20% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.6 months of spending.

  • Debt

    10 of 20

    It owes 42% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 12% of income.

  • Spending floor

    8 of 15

    60% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 17 out of 100. Higher than 0% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    0 of 25

    0 of 1 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    0 of 5

    Reports that it does not keep minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, 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 (1)
  1. $152,931 spent. Carla, the quarterly magazine, is our core program, and is a ten-year-old archive of arts coverage, interviews, and images?to date, we have published 41 print issues. Carla?s quarterly print magazine is available in over 170 galleries and art spaces in L.A. and beyond. To date, over 380+ art spaces have been featured in our pages. Carla has published texts by 160+ writers (the vast majority of whom reside in L.A.) about the work of 1,700+ artists who live or exhibit in our city. Our articles are distributed in several university libraries and on community college campuses where they are utilized for educational purposes by arts professors across the nation. In the last fiscal year, our organization produced 4 issues of our printed quarterly magazine, and 12 online reviews, publishing a total of 56 LA-based pieces of art criticism which impacted that many writers, hundreds of local artists and art spaces covered. We hosted 7 member events, which acted as entry points for our community into conversations around art. We held three public launch party events, partnering with local gallery spaces around they city, offering welcoming access points, and we held a successful fundraising event which included an art auction featuring over 100 LA-based artists. We have built a working board of artists and art workers who act as community advocates. We operate on a balanced budget, following non-profit best practices for fiscal management. Carla continues to make significant strides in organizational infrastructure and leadership, with professional development and coalition-building with peer organizations on a national level. In January, Carla?s Executive Director helped form Regional Art Publications (RAP), a new coalition of non-profit regional art publishers that is actively building collective support systems that will ensure the longevity of regionally focused art writing, nationwide. Additionally, this year we received grant support from The Getty Foundation and Critical Minded.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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.

  2. 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 October 13, 2026.

  3. 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.

  4. 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.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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 October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.