Luminary Arts Corporation
Nonprofit profile at a glance
- EIN
- 473301377
- IRS 990 coverage
- 2021–2025
- Forms available
- Form 990 2025, Form 990-EZ 2020, Form 990-N 2015
- Location
- San Marcos, CA, USA
- Phone
- 8587351781
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Performing Arts Organizations
Reported finances
- Revenue
- $318,942
- Expenses
- $466,007
- Assets
- $145,247
- Liabilities
- $3,727
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- BRUCE BLACKWELL (President)
- AMY THROCKMORTON (Vice President)
Highest reported compensation
- BRUCE BLACKWELL (President): $62,440 total reported compensation
- REBECCA NOLAND (Treasurer): $59,535 total reported compensation
- AMY THROCKMORTON (Vice President): $17,415 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Building community by educating, supporting & creating performing artists.
What it reported doing in 2025
Luminary arts proudly serves san diego county teaching the performing arts to roughly 2,000 elementary school students. The organization fosters connections in the community to develop future artists and engage audiences in thought-provoking, entertaining and powerful performances. In our short but exciting history, we have cultivated hundreds of future artists, scholars and leaders by partnering professional teaching artists (dancers, musicians and actors who perform throughout the county) with north county schools to provide top quality instruction aligned with state and national art standards. Our camps, programs, master classes and performances give jobs to local professional artists, allowing them an opportunity to share their knowledge and expertise with our audiences, students and young adults.luminary arts is, at its core, arts education. In each of the organization's endeavors there is a desire to give back and to expand cultural knowledge and expression in our communities. We believe that if artists can be supported and if all children can have access to art education, a community and its culture can thrive.
Operating model
- Revenue model
- Other-operating. 89% of the money available for current operations came from other operating revenue.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 90
- Transparency & Controls: 90
- Accountability: 50
- Sustainability: 12
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 83.1%; rating input score 83
- Fundraising efficiency: $31.19 raised per $1 spent on fundraising; rating input score 65; 65th 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 54.5%; rating input score 55; 19th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -46.1%; rating input score 5; 5th percentile among comparable filings
- Total-asset coverage ratio: 0.31; rating input score 17; 17th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 32; 32nd percentile among comparable filings
- Officer compensation ratio: 30.6%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: 18.1% per year; rating input score 100; 81st percentile among comparable filings
- Revenue growth: 18.7% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: 22% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 83.1% of spending went to programs
- Governance: 6 of 11 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $387K in reported program spending
- Leadership: top reported pay $62K · 11 people listed
- Consistency: 28 of 28 current checks pass
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2021 to 2025
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- 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.
- Review — Accountability: Independent voting board scored 55/100.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- High — Sustainability: Operating margin scored 5/100.
- High — Sustainability: Total-asset coverage ratio scored 17/100.
- High — Sustainability: Officer compensation ratio scored 10/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 32/100.