Looking Up Arts Foundation
Nonprofit profile at a glance
- EIN
- 825362991
- IRS 990-EZ coverage
- 2022–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2021
- Location
- San Francisco, CA, USA
- Phone
- 5103044690
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Visual Arts Organizations
Reported finances
- Revenue
- $69,639
- Expenses
- $74,492
- Assets
- $14,557
- Liabilities
- $48,328
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Cody Smith (President)
People named in this filing
- Cody Smith (President)
- Josh Zubkoff (Secretary)
- Srikanth Guttikonda (CFO)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Encourage public interest in the creative arts
What it reported doing in 2025
Artwork creation, designed and installed one artwork at Burning Man "Namaskaram" in Black Rock City. As part of this art project, we hosted Welding and LED Lighting workshops
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 100
- Sustainability: 27
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70%; rating input score 70
- Program expense ratio: 65.5%; rating input score 65
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -7%; rating input score 32; 32nd percentile among comparable filings
- Total-asset coverage ratio: 0.2; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 3.32; rating input score 2; 2nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -12.5% per year; rating input score 0; 25th percentile among comparable filings
- Revenue growth: 3% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 16.8% per year; rating input score 100; 81st percentile among comparable filings
Details
- Where the money goes: 70% of revenue deployed · 65.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $49K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 4 filed schedules
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 32/100.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- High — Sustainability: Liabilities to assets ratio scored 2/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.