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Passes our checks

Center for the Living Arts

EIN 95-3073718 · Berkeley, CA

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

LegitimacyPassesRegistration and standingFinancial healthGood77 out of 100GovernanceFair56 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE CENTER FOR THE LIVING ARTS IS DEDICATED TO PROMOTING PSYCHOLOGICAL AND SOCIAL WELLNESS THROUGH THE THERAPEUTIC USE OF DRAMA THERAPY AND THE CREATIVE ARTS. (SEE SCHEDULE O FOR FULL STATEMENT)

Income
$51,545
Spending
$58,761
Spent on programs
60%
Reserves
24.4 months of spending
Largest source of income
fees for its services, 81%
Employees
0
Highest pay
$2,756, treasurer

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

Financial health

Good: 77 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover 24.4 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 14% of income.

  • Income trend

    10 of 15

    Income fell 4% on the year before.

  • Spending floor

    8 of 15

    60% of spending went to programs and raising each dollar of donations cost 2 cents.

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

Governance

Fair: 56 out of 100.

  • Independent board

    18 of 25

    3 of 3 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending July 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. $35,461 spent. THE LIVING ARTS COUNSELING COLLECTIVE PROVIDES QUALITY INDIVIDUAL, COUPLES, AND GROUP PSYCHOTHERAPY SERVICES PROVIDED BY LICENSED THERAPISTS. ALL OF OUR PRACTITIONERS USE TALK THERAPY, AND IF DESIRED AND USEFUL, MAY INCORPORATE THE HEALING POWERS OF CREATIVE ARTS AND/OR DRAMA THERAPY. ----------------------------------- LIVING ARTS DRAMA THERAPY INSTITUTE OFFERS INNOVATIVE AND TRANSFORMATIVE WORKSHOPS, GROUPS AND TRAINING FOR PERSONAL AND PROFESSIONAL GROWTH, THEY PROVIDE THE OPPORTUNITY TO LEARN HOW TO FACILITATE ACTION-ORIENTED PROCESSES WITH INDIVIDUALS, COUPLES, FAMILIES AND GROUPS.
  2. HEALING THE WOUNDS OF HISTORY IS A PROCESS IN WHICH EXPERIMENTAL TECHNIQUES ARE USED TO WORK WITH A GROUP OF PARTICIPANTS WHO SHARE A COMMON LEGACY OF HISTORICAL TRAUMA. WE CONDUCT PUBLIC EVENTS, WORKSHOPS, AND TRAINING TO PROMOTE INTERCULTURAL COMMUNICATION, MUTUAL UNDERSTANDING, AND CONFLICT TRANSFORMATION USING DRAMA AND THE EXPRESSIVE ARTS. BY HUMANIZING EACH OTHER THROUGH SHARING OUR PERSONAL STORIES WE TAKE STEPS TOWARDS HEALING PERSONAL AND COLLECTIVE WOUNDS USING CREATIVE AND EXPERIMENTAL METHODS.
  3. THE LIVING ARTS PLAYBACK THEATRE ENSEMBLE IS AN INTERACTIVE, IMPROVISATIONAL THEATRE COMPANY WHO "PLAY BACK" PERSONAL STORIES SHARED BY AUDIENCE MEMBERS IN WAYS THAT BOTH HONOR AND ILLUMINATE THE ORIGINAL EXPERIENCE. FOR OVER 35 YEARS, THE ENSEMBLE HAS CREATED PERFORMANCES AND WORKSHOPS THAT TRANSFORM, EMPOWER, AND VALIDATE THE HUMAN EXPERIENCE.
  4. FULL MISSION STATEMENT: THE CENTER FOR THE LIVING ARTS IS DEDICATED TO PROMOTING PSYCHOLOGICAL AND SOCIAL WELLNESS THROUGH THE THERAPEUTIC USE OF DRAMA THERAPY AND THE EXPRESSIVE ARTS. WE BELIEVE THAT THE INCORPORATION OF DRAMA AND THE EXPRESSIVE ARTS IN THERAPY IS AN EFFECTIVE AND EMPOWERING METHOD FOR PROBLEM-SOLVING, PROMOTING PERSONAL GROWTH, AND WELL-BEING WITHIN INDIVIDUALS, FAMILIES, GROUPS, AND SOCIETY.

Source: Form 990 for the year ending July 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 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 July 2025.

    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 January 1977.

    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.