Somarts
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SOMArts leverages the power of art as a tool for social change through multi-disciplinary events and exhibitions. Equipping artists with space, mentorship, and the support they need to shift perspectives and innovate solutions, SOMArts fosters access to arts and culture for collective liberation and self-determination.
- Income
- $2.8 million
- Spending
- $3.0 million
- Spent on programs
- 80%
- Reserves
- 0.8 months of spending
- Largest source of income
- government grants, 64%
- Employees
- 31
- Volunteers
- 50
- Highest pay
- $139,141, exec 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
Weak: 44 out of 100. Higher than 14% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.8 months of spending.
Debt
16 of 20It owes 27% of what it owns.
Living within its means
4 of 15Spending exceeded income by 8% of income.
Income trend
5 of 15Income fell 13% on the year before.
Spending floor
15 of 1580% of spending went to programs and raising each dollar of donations cost 5 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 65% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
25 of 2511 of 11 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 (6)
- $1.3 million spent. Fiscal SponsorshipsSOMARTS PROVIDES FISCAL SPONSORSHIPS FOR VARIOUS ARTISTS AND EMERGING ORGANIZATIONS, enabling a breadth of fundraising opportunities that would not be available without such sponsorship. THESE ARTISTS AND ORGANIZATIONS RECEIVE financial management services,GRANT-WRITING ASSISTANCE, AND operational support.
- $520,221 spent. Event Rental ProgramHISTORICALLY, SOMARTS TYPICALLY HELPS PRODUCE OVER 90 EVENTS PER YEAR. DURING THE FISCAL YEAR ENDED JUNE 30, 2022 the program began to welcome back clients to our space and the organization helped produce 26 events for other nonprofits and mission-aligned groups.
- $515,845 spent. Exhibition Programs (Gallery)SOMARTS PRODUCES AND SUPPORTS A DYNAMIC RANGE OF EXHIBITIONS IN SUPPORT OF ITSMISSION TO PROMOTE ART ON THE COMMUNITY LEVEL AND FOSTER AN APPRECIATION OF ANDRESPECT FOR ALL CULTURES. THIS INCLUDES SIX LARGE-SCALE EXHIBITIONS EACH YEAR INADDITION TO PROVIDING GUIDANCE, TECHNICAL, AND PUBLICITY SUPPORT FOR two to three EXHIBITIONS AWARDED THROUGH THE CURATORIAL RESIDENCY PROGRAM, ALONG WITH 15-20EXHIBITIONS ANNUALLY THROUGH THE COMMUNITY-CURATED RAMP GALLERY. SOMARTS ANNUALLYPRODUCES OVER 20 EXHIBITION-RELATED CULTURAL LEARNING AND ART-MAKING EVENTS INCLUDING TALKS, PERFORMANCES, AND WORKSHOPS.
- $31,743 spent. Classes, Curatorial Residency, and otherSOMArts annually supports 2-3 emerging curators in producing their own exhibition, selected through an open call for proposals. Attendance for these exhibitions is free and online/virtual gallery attendance through the SOMArts website is also available.
- Day of the DeadDia de los Muertos offers a dynamic, free, five-week exhibition annually based on a theme with references to issues of cultural identity and social justice locally and globally.
- SOMArts occupies space in San Francisco under a lease agreement with the City and County of San Francisco through its Arts Commission (SFAC). The leasing arrangement has been in effect for over 40 years and is subject to annual renewal for a fee of $1. SFAC provides approximately 25,000 square feet of pro-bono facilities and related utilities to SOMArts and the value of this space amounted to $728,018 for the year ended June 30, 2025. The estimated value of the occupied space is based on comparable rent figures obtained from a report issued by the San Francisco Board of Supervisors which provides data on lease rates available for nonprofit organizations.
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 October 13, 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 November 6, 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 October 13, 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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1980.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 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.