Art Legacy Institute

Nonprofit profile at a glance

EIN
994590101
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Seattle, WA, USA
Phone
3322964009
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$407,935
Expenses
$37,453
Assets
$368,045
Liabilities
$2,494

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Ronnie Walker (President)
  • Elizabeth Rivas (Vice President)

People named in this filing

  • Ronnie Walker (President)
  • Elizabeth Rivas (Vice President)
  • David Bass (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Art Legacy Institute protects and preserves artistic legacy through education research and technology. The Institute develops resources and tools that help artists and the broader art community document artworks and provenance preserve accurate records over time and support the long-term integrity of artistic legacies.

What it reported doing in 2025

In 2025 the Art Legacy Institute advanced the development of the Legacy Catalog a digital provenance and artwork documentation platform designed to help artists create and preserve comprehensive records of their work at or near the time of creation. The Legacy Catalog is being developed as part of the Institutes educational and research mission to improve the quality completeness and long-term preservation of information concerning artistic output and provenance. By encouraging artists to document their work systematically during their lifetimes the program is intended to preserve artistic legacies provide more reliable information for future provenance research and reduce the risk of lost records misattribution and fraud. Development of the platform continued into 2026 in preparation for future availability to artists and the broader art community.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 6
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 86
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: $18.14 raised per $1 spent on fundraising; rating input score 53; 53rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 90.8%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 9.83; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 3 of 3 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 53/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.