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Fellows of Contemporary Art

EIN 95-2977109 · Los Angeles, CA

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceGood82 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

FUNDING AND PROMOTING CONTEMPORARY ARTISTS, EXHIBITIONS, AND PUBLICATIONS BY EMERGING AND ORGANIZE EXHIBITIONS, WITH ACCOMPANYING CATALOGUES AND VIDEOS, ATTAX-EXEMPT MUSEUMS AND GALLERIES THAT HAVE FOCUS IN CONTEMPORATY ART. ORGANIZE LOCAL, NATIONAL AND INTERNATIONAL TOURS OF COLLECTIONS AND EXHITBITIONS FOR EDUCATIONAL PURPOSES.

Income
$911,951
Spending
$809,833
Spent on programs
89%
Reserves
12.3 months of spending
Largest source of income
fees for its services, 68%
Employees
2

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

Strong: 100 out of 100. Higher than 88% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 12.3 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 11% of income.

  • Income trend

    15 of 15

    Income rose 18% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 0 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: 82 out of 100. Higher than 66% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    23 of 23 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, 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.

Programs described in its return (2)
  1. $617,201 spent. EDUCATIONAL PROGRAMS - IN ADDITION TO OUR EXHIBITIONS, WE PROVIDE OUR MEMBERS WITH EXTENSIVE INFORMATIVE ACTIVITIES THROUGH VISITS TO ARTISTS' STUDIOS, PRIVATE AND PUBLIC COLLECTIONS, LECTURES AND PANEL DISCUSSIONS. WE KEEP IN TOUCH WITH CURRENT DEVELOPMENTS IN THE FIELD OF CONTEMPORARY ART. COMPLEMENTING THESE PROGRAMS, FELLOWS OF CONTEMPRARYART (FOCA) ALSO ORGANIZES NATIONAL AND INTERNATIONAL TOURS OF ART COMMUNITIES AND SIGNIFICANT EXHIBITS.
  2. $105,000 spent. EXHIBITIONS - OUR GOAL IS TO SUPPORT AND FOSTER INTEREST IN CONTEMPORARY ART. WE HAVE THREE ONGOING PROGRAMS TO ACHIEVE THIS: UNDERWRITING EXHIBITIONS AT NATIONAL INSTITUTIONS, PROVIDING DIRECT SUPPORT TO ARTISTS IN THE FORM OF UNRESTRICTED GRANTS AND BY INVITING YOUNG CURATORS TO USE OUR OFFICE SPACE IN CHINATOWN TO PUBLICLY PRESENT THEIR IDEAS IN A SETTING THAT ENCOURAGES EXPLORATION AND DIALOGUE. TO ENSURE A LASTING RECORD OF EACH ARTISTS AND CURATORS WORK AT A CRITICAL POINT IN THEIR CAREER, THE FELLOWS OF CONTEMPORARY ART PUBLISHES A SCHOLARLY CATALOG OR PAMPHLET TO ACCOMPANY EACH EXHIBITION AND GRANT. SINCE OUR INCORPORATION IN 1975, FOCA HAS SPONSORED MORE THAN FORTY EXHIBITS AT VENUES NATIONWIDE, INCLUDING IN THE CHINATOWN DISTRICT OF LOS ANGELES.

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. 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.

  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 September 30, 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 September 10, 2026.

  4. 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 September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 1976.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 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.