Art Theatre of Long Beach

What it says it does

The purpose of the Art Theater of Long Beach is to provide forums for education, public study, and discussion of films, as well as provide a venue for other nonprofit and civic organizations in Long Beach to conduct public events. The theater relies on public contributions and volunteers.

Income

$655,974

Spending

$616,976

Spent on programs

63%

Reserves

2.1 months of spending

Largest source of income

fees for its services, 74%

Employees

14

Volunteers

7

Highest pay

$71,212, general 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

Fair: 64 out of 100. Higher than 33% of charities in its peer group (arts and culture, $250k to $1m).

• Reserves

  10 of 35

  Spendable reserves would cover 2.1 months of spending.

• Debt

  16 of 20

  It owes 21% of what it owns.

• Living within its means

  15 of 15

  Income exceeded spending by 6% of income.

• Income trend

  15 of 15

  Income rose 34% on the year before.

• Spending floor

  8 of 15

  63% of spending went to programs and raising each dollar of donations cost 29 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

Good: 71 out of 100. Higher than 47% of charities in its peer group (arts and culture, $250k to $1m).

• Independent board

  25 of 25

  6 of 7 voting board members are independent.

• Conflict of interest policy

  15 of 15

  Has a written conflict of interest policy.

• Whistleblower policy

  8 of 8

  Has a written whistleblower policy.

• Record keeping policy

  7 of 7

  Has a 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

  10 of 10

  Gave the board a copy of this return before filing it.

• Pay set independently

  0 of 5

  Reports no independent review process for its chief executive's pay.

• Independent check of accounts

  6 of 15

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

• No reported misuse

  0 of 10

  Reports at least one of: diversion of assets, excess benefits, 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.

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

1. check_circle

   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. check_circle

   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. check_circle

   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. check_circle

   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. check_circle

   How long has it been tax-exempt? Passed.

   Recognized by the IRS since July 2014.

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

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   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.