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Jonathan Art Foundation

EIN 95-4095291 · Los Angeles, CA

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

LegitimacyPassesRegistration and standingFinancial healthGood80 out of 100GovernanceStrong91 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE JONATHAN ART FOUNDATIONS RESPONSIBILITIES INCLUDE THE PRESERVATION, MAINTENANCE, REPAIR, LIGHTING, FRAMING, AND REFRAMING OF THE ART COLLECTION OWNED BY THE JONATHAN ART FOUNDATION. ADDITIONALLY, THE FOUNDATION IS RESPONSIBLE FOR SELECTING AND DISPLAYING THE WORKS OF ART in various venues, including the Jonathan Club and other locations.THE FOUNDATION IS A NOT-FOR-PROFIT ORGANIZATION THAT RAISES FUNDS BY SPONSORING VARIOUS EVENTS OR OTHER SOLICITATIONS FOR THE PURPOSE OF PURCHASING HISTORICALLY SIGNIFICANT ART TO ADD TO ITS COLLECTION, TO PRESERVE AND DISPLAY THIS ART, AND TOFURTHER THE PUBLICS UNDERSTANDING OF 19TH AND 20TH CENTURY PAINTINGS BY CALIFORNIA ARTISTS THROUGH OUTREACH AND EDUCATIONAL PROGRAMS AND PUBLICATIONS. THE FOUNDATION ALSO RECEIVES GIFTS OF HISTORICAL ARTWORK FROM INDIVIDUALS WHICH BENFIT ITS COLLECTION.THE FOUNDATION DISPLAYS A SIGNIFICANT PORTION OF ITS COLLECTION IN VARIOUS PUBLIC VENUES AND LOANS ARTWORKS FROM ITS COLLECTION TO PUBLIC MUSEUMS AND OTHER PUBLI

Income
$143,541
Spending
$69,637
Spent on programs
15%
Reserves
Over 10 years of spending
Largest source of income
donations and private grants, 99%
Employees
2
Volunteers
25

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

Good: 80 out of 100. Higher than 60% of charities in its peer group (arts and culture, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 51% of income.

  • Income trend

    10 of 15

    Income fell 6% on the year before.

  • Spending floor

    0 of 15

    15% of spending went to programs and raising each dollar of donations cost 12 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

Strong: 91 out of 100. Higher than 87% of charities in its peer group (arts and culture, under $250k).

  • Independent board

    25 of 25

    14 of 14 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

    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.

  • 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 (1)
  1. $10,329 spent. IN 2025, THE JONATHAN ART FOUNDATION (JAF) HOSTED 6 COMPLIMENTARY DOCENT TOURS FOR 121 GUESTS AT ITS PRIMARY VENUE IN DOWNTOWN LOS ANGELES. TWO HUNDRED TWENTY JAF BOOKS WERE DONATED TO GUESTS AT BOTH IN-PERSON EVENTS AND TO OTHER INTERESTED PARTIES. ART FROM THE JAF COLLECTION REMAINS ON PUBLIC EXHIBITION IN 2025 AT THE CALIFORNIA COURT OF APPEALS IN RIVERSIDE, CA AND THE NATIONAL ATOMIC TESTING MUSEUM IN LAS VEGAS, NV.

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 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 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 November 1992.

    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.