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Arts & Learning Corporation

EIN 73-1724164 · Costa Mesa, CA

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

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceGood80 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO DELIVER WORLD-CLASS PERFORMING ARTS EDUCATION TO STUDENTS OF EVERY AGE AND BACKGROUND, ENSURING HIGH QUALITY AND OPPORTUNITIES FOR ALL.

Income
$4.4 million
Spending
$2.2 million
Spent on programs
52%
Reserves
12 months of spending
Largest source of income
fees for its services, 72%
Employees
75
Volunteers
38
Highest pay
$166,127, ceo/founder

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

Strong: 93 out of 100. Higher than 80% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 12.0 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 50% of income.

  • Income trend

    15 of 15

    Income rose 66% on the year before.

  • Spending floor

    8 of 15

    52% of spending went to programs and raising each dollar of donations cost 7 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

Good: 80 out of 100. Higher than 31% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    5 of 25

    0 of 6 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

    5 of 5

    Keeps 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

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited 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 (3)
  1. $1.1 million spent. THE ALC AFTER-SCHOOL PROGRAMS REPRESENT A STRUCTURED SUITE OF ARTS-ENRICHMENT OFFERINGS DESIGNED TO EXTEND OUR EDUCATIONAL MISSION BEYOND REGULAR CLASSROOM HOURS, DELIVERING CONSISTENT, STANDARDS-ALIGNED INSTRUCTION ACROSS MULTIPLE CREATIVE DISCIPLINES. THE PORTFOLIO INCLUDES MUSICAL THEATRE (INTEGRATING ACTING, VOCAL PERFORMANCE, AND STAGED PRODUCTION WORK), TECHNICAL THEATRE (COVERING STAGE MANAGEMENT, LIGHTING AND SOUND DESIGN, AND PROP/BACKDROP DESIGN WITH EMPHASIS ON SAFETY, PROJECT EXECUTION, AND PRODUCTION SUPPORT), DANCE (PROVIDING TECHNIQUE-BASED TRAINING ACROSS STYLES WITH CHOREOGRAPHY AND PERFORMANCE DEVELOPMENT), AND INSTRUMENTAL INSTRUCTION (INCLUDING BAND, STRING, AND DRUMMING CURRICULA FOCUSED ON MUSIC LITERACY, TECHNIQUE, ENSEMBLE SKILLS, AND RECITAL PREPARATION). ALL PROGRAM AREAS OPERATE WITH SEASONED INSTRUCTIONAL STAFF, EQUIPMENT/RESOURCE STEWARDSHIP, WITH CONSISTENT SERVICE DELIVERY.
  2. $58,412 spent. GOSPEL VOICES OF OC IS A CULTURALLY GROUNDED PERFORMING-ARTS INITIATIVE THAT CELEBRATES AFRICAN AMERICAN HISTORY AND ARTISTRY THROUGH A MULTIDISCIPLINARY PRODUCTION FEATURING GOSPEL, JAZZ, SPOKEN WORD, DANCE AND THEATRICAL STORYTELLING. THE PROGRAM'S DISTINCTIVE VALUE LIES IN ITS INTERGENERATIONAL MODEL, WHERE STUDENTS REHEARSE AND PERFORM ALONGSIDE PROFESSIONAL ARTISTS, GAINING REAL-WORLD PERFORMANCE EXPERIENCE WHILE CONTRIBUTING AUTHENTICALLY TO THE NARRATIVE AND MUSICAL FRAMEWORK OF THE PRODUCTION. THROUGH CURATED REHEARSALS, MENTORSHIP, AND COLLABORATIVE CREATIVE PROCESSES,GOSPEL VOICES OF OC STRENGTHENS COMMUNITY CONNECTIVITY, EXPANDS ARTS ACCESS, AND ELEVATES HERITAGE PRESERVATION, ALL WHILE DEVELOPING EMERGING TALENT WITHIN A PROFESSIONALLY SUPPORTED ENVIRONMENT.
  3. $2,186 spent. OUR YOUTH MAINSTAGE THEATRE SHOWS ARE FULL-SCALE, PROFESSIONALLY SUPPORTED PRODUCTIONS THAT PROVIDE STUDENTS WITH IMMERSIVE, END-TO-END TRAINING IN THE PERFORMING ARTS. THESE SHOWS MIRROR INDUSTRY-STANDARD THEATRICAL PROCESSES, GIVING YOUNG PERFORMERS THE OPPORTUNITY TO WORK WITH EXPERIENCED DIRECTORS, CHOREOGRAPHERS, DESIGNERS, AND TECHNICAL SPECIALISTS FROM EARLY REHEARSALS THROUGH FINAL CURTAIN. PARTICIPANTS ENGAGE IN CHARACTER DEVELOPMENT, VOCAL AND MOVEMENT TRAINING, ENSEMBLE COLLABORATION, AND PRODUCTION DISCIPLINE, ALL WITHIN A STRUCTURED ENVIRONMENT THAT PRIORITIZES ARTISTIC GROWTH, ACCOUNTABILITY, AND PERFORMANCE EXCELLENCE. THE YOUTH MAINSTAGE THEATRE PROGRAM DELIVERS BOTH HIGH-QUALITY PUBLIC PRODUCTIONS AND MEANINGFUL DEVELOPMENTAL EXPERIENCES THAT PREPARE YOUNG ARTISTS FOR ADVANCE TRAINING AND FUTURE OPPORTUNITIES IN THE PERFORMING ARTS.

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 November 6, 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 June 2025.

    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 October 2005.

    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 November 4, 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.