Act One
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Act One creates and provides access to quality arts experiences enhancing the lives of Arizonas children and families. We do this through Field Trips, Culture Pass, and Virtual Reality Field Trips. IN FY25, we worked with more than 60 art and culture partners.
- Income
- $700,194
- Spending
- $913,621
- Spent on programs
- 77%
- Reserves
- 3.4 months of spending
- Largest source of income
- donations and private grants, 89%
- Employees
- 12
- Volunteers
- 20
- Highest pay
- $128,009, executive director
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: 55 out of 100. Higher than 23% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 3.4 months of spending.
Debt
10 of 20It owes 32% of what it owns.
Living within its means
0 of 15Spending exceeded income by 30% of income.
Income trend
10 of 15Income fell 1% on the year before.
Spending floor
15 of 1577% of spending went to programs and raising each dollar of donations cost 10 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
Strong: 100 out of 100. Higher than 95% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2514 of 14 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 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 (3)
- $339,425 spent. IN FY25, WE SERVED 16,033 STUDENTS FROM ARIZONAS TITLE I SCHOOLS WITH IN-PERSON FIELD TRIPS. WE COMPLETED 163 ARTS AND CULTURE FIELD TRIPS IN THE PHOENIX AND TUCSON AREA.
- $327,856 spent. WE SERVED 13,229 STUDENTS FROM ARIZONAS TITLE I SCHOOLS WITH VIRTUAL REALITY FIELD TRIPS TO THEIR SCHOOLS. WE VISITED 13 TRIBAL COMMUNITIES THROUGH OUR VR PROGRAM. We have served over 20,000 students and community members since 2021.
- $37,649 spent. OUR CULTURE PASS PROGRAM WORKED WITH 13 OUT OF 15 COUNTIES, ALMOST 200 LIBRARIES AND 39 ARTS/CULTURAL SITES AND PERFORMING ARTS ORGANIZATIONS. IN FY25, the Act One Culture Pass Program offered over 640,000 passes to Arizona's arts and cultural treasures.
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
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 September 7, 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 September 30, 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 September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2013.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 October 7, 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.