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Whippoorwill Arts Inc

EIN 87-0962408 · San Rafael, CA

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

LegitimacyPassesRegistration and standingFinancial healthFair68 out of 100GovernanceGood75 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Whippoorwill Arts is on a mission to provide opportunities for roots musicians and artists to thrive and nurture their creativity with a focus on live performances, collaboration, fair wages, equity, and social justice.

Income
$437,984
Spending
$437,751
Spent on programs
85%
Reserves
1.1 months of spending
Largest source of income
donations and private grants, 90%
Employees
2
Volunteers
2

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 68 out of 100. Higher than 38% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    10 of 35

    Spendable reserves would cover 1.1 months of spending.

  • Debt

    16 of 20

    It owes 24% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 0% of income.

  • Income trend

    15 of 15

    Income rose 4% on the year before.

  • Spending floor

    15 of 15

    85% of spending went to programs and raising each dollar of donations cost 4 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 75 out of 100. Higher than 52% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no 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.

  • 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 December 31, 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 (4)
  1. $243,376 spent. Music aLIVENumber of clients served: 15,500Number of sessions or events held: 310Number of Community Bookers paid: 11Number of Musicians paid: 791
  2. $66,039 spent. Fellowship: Whippoorwill Art's Fellowships nurture the extraordinary talent, community spirit, and creative soul of exceptional roots musicians. For 2024-25, musicians Gaelynn Lea, Abel Rocha, Angie K, and Jerron Blind Boy Paxton each received a $25,000 grant to design and complete an independent project of their own choosing. The fellowship culminated in four projects - Macbeth Album Production and UK Tour; Developing Music Traditions of Son Jarocho & Son Huasteco; Album Release and Golden Music Video; and Building Black American Banjos.
  3. $62,691 spent. Advocacy: Our Fair Play Initiative, which champions ethical pay standards for musicians, successfully incorporated our Recommendations for Live Performance Pay into the City of Oaklands Arts & Culture grantmaking process and through the Citys Commission on Elders, secured more guaranteed and paid gigs in Oakland. FPI also secured City Council sponsors in Richmond, CA, for Fair Pay standards legislation to be introduced in 2025. WA ethical pay standards used as a resource by Musicians Union Local 6 to revise their pay standards.
  4. Other programming activities.

Source: Form 990 for the year ending December 31, 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 December 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 August 2022.

    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.