Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 15,065 | 48,428 | 63,493 | |||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 8,835 | 29,009 | 61,506 | 99,350 | ||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 0 | 0 | 23,900 | 77,437 | 61,506 | 162,843 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | 162,843 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 0 | 0 | 23,900 | 77,437 | 61,506 | 162,843 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 0 | 0 | 23,900 | 77,437 | 61,506 | 162,843 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part III, Line 2 | The gross receipts from program service revenue reflect payments received for grant writing, consulting, and capacity-building services provided to organizations and artists. Primary clients included Broadway Community and Activity Center (BCAC) and Evolutionary Arts Life Foundation (Evo Arts). These activities are directly related to the mission of Fluxus Haus Inc., which is to support underrepresented artists through grant writing, consulting, and capacity-building services. This revenue qualifies as program service revenue under IRS guidelines. |
| Schedule A, Part III, Line 7a | Fluxus Haus Inc. did not receive contributions, program service fees, or other revenue from any disqualified persons, substantial contributors, or insiders. Additionally, no single contributor or customer provided payments exceeding $5,000 or 1% of total support. Therefore, no amounts were reported on Part III, Line 7a or 7b. |
| Schedule A, Part III, Line 8(f) | The public support calculation for Fluxus Haus Inc. demonstrates that 100% of its total support was derived from public sources. This total includes program service fees from exempt function activities and contributions received. The public support calculation reflects program service revenue from 2021 to 2023, during which the organization received payments for grant writing and consulting services. All payments were for activities related to the exempt function of Fluxus Haus Inc. No payments from disqualified persons or substantial contributors were received. The organization qualifies as a public charity under Section 509(a)(2). |
| Schedule A, Part III, Line 12 | Fluxus Haus Inc. did not receive any other income for the 2023 fiscal year that would be classified as 'other income' under IRS definitions. All revenue received by Fluxus Haus Inc. was classified as program service revenue, grants, or contributions. No unrelated business income, passive investment income, or other non-operational income was received in 2023 |
| Software ID: | 23018249 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, Line 11b | During the 2023 tax year, the Board of Directors of Fluxus Haus Inc. took significant steps to improve the review and submission process for Form 990. After it was discovered that the prior online 990 provider failed to submit the 2023 Form 990 correctly, the board convened to assess options for ensuring timely and accurate filing. Given the Executive Director's family health challenges during this period, the Board of Directors assumed a more active role in overseeing the process. The board evaluated potential service providers and voted to implement ADP services to streamline payroll, tax filings, and financial reporting moving forward. This decision was aimed at mitigating the risk of future filing delays and enhancing operational efficiency. The review process for Form 990 now includes the following steps: Preparation of Form 990: The Executive Director collaborates with a certified public accountant (CPA) and ADP services to compile financial data, payroll reports, and relevant organizational details needed for Form 990. Board Review and Feedback: A preliminary draft of the Form 990 is shared with the entire Board of Directors for review. Board members are given time to ask questions, suggest edits, and identify any potential issues. Revisions and Final Review: Feedback from board members is incorporated, and the CPA ensures all corrections are made. The Executive Director provides a summary of key financial highlights and areas of note from the form. Approval by the Board: The final version of Form 990 is presented to the Board for approval. Any last-minute changes are documented in board meeting minutes. Submission to the IRS: Once the Board approves the final version, the Form 990 is submitted to the IRS by the CPA or ADP services. |
| Form 990, Part VI, Section B, Line 12c | Conflict of Interest Policy for Fluxus Haus Inc. Fluxus Haus Inc. maintains a formal, written Conflict of Interest Policy to ensure transparency, integrity, and ethical decision-making at all levels of governance. The policy applies to all board members, officers, directors, and key employees. Key Components of the Conflict of Interest Policy Annual Disclosure Requirement: At the start of each fiscal year, board members, officers, and key employees are required to complete and sign a Conflict of Interest Disclosure Form. This form identifies any personal, professional, or financial interests that could pose a potential conflict with the organization's mission, operations, or decision-making processes. Ongoing Disclosure of Potential Conflicts: If a potential conflict arises during the year, individuals are required to promptly notify the Executive Director or Board Chair. This disclosure is documented, and a review process is initiated. Review and Oversight: The Board of Directors is responsible for reviewing all reported conflicts. The review process includes: Assessing the nature of the potential conflict. Determining whether the conflict poses a material risk to the organization. Deciding on the appropriate action, which may include recusal from specific votes or discussions. Documenting the resolution in board meeting minutes. Enforcement and Compliance Monitoring: Compliance with the policy is monitored by the Board Secretary. Any board member, officer, or employee found in violation of the policy may be subject to disciplinary action, including removal from the board, if necessary. Annual Review and Updates: The Conflict of Interest Policy is reviewed annually to ensure it reflects current best practices for nonprofit governance. Any proposed changes are reviewed and approved by the Board of Directors. |
| Form 990, Part VI, Section B, Line 15 | Process for Determining Compensation for the Executive Director (Agatha Wright) of Fluxus Haus Inc. Fluxus Haus Inc. follows a formal, transparent, and evidence-based process for determining the compensation of its Executive Director (Agatha Wright). The goal is to ensure that compensation is fair, reasonable, and aligned with industry standards for similar roles at comparable nonprofit organizations. The process used includes the following key steps: Review and Approval by Independent Board Members: The Board of Directors, consisting of four independent voting members, is responsible for reviewing and approving the Executive Director's compensation. During the annual review process, the Executive Director is not involved in discussions or voting related to their own compensation. Use of Comparability Data: The board relies on nonprofit salary surveys via and industry benchmarks to ensure that compensation is fair and in line with organizations of similar size, budget, and mission. Data is drawn from sources like GuideStar Nonprofit Compensation Report and local/regional salary comparisons for Executive Directors in the nonprofit arts sector. Frequency of Review: The Executive Director's compensation is reviewed annually as part of the fiscal year-end review process. The most recent review for Executive Director Agatha Wright was conducted in 2024. Approval and Implementation: After review, the board votes on the proposed salary, and the decision is recorded in the board meeting minutes. Upon approval, the salary is implemented through Fluxus Haus's payroll provider (ADP services) to ensure compliance with wage reporting requirements. |
| Form 990, Part VI, Section C, Line 19 | Availability of Governing Documents, Conflict of Interest Policy, and Financial Statements During the 2023 fiscal year, Fluxus Haus Inc. ensured that its governing documents, conflict of interest policy, and financial statements were accessible to the public upon request. The organization provides access to these documents in the following ways: Governing Documents: The governing documents, including the organization's articles of incorporation and bylaws, are made available to the public upon written request. Requests can be submitted via email to the Executive Director or through the contact form on the organization's official website. Conflict of Interest Policy: The Conflict of Interest Policy is available upon request. Additionally, the organization's board members and key personnel are required to review and sign the policy annually to ensure compliance. Requests for this document can be made via email to the Executive Director. Financial Statements: The organization's most recent Form 990 is available upon request. The Form 990 is also available through public resources like the IRS and will be posted via the Guidestar platform. Requests for the financial statements can be submitted via email or written request to the Executive Director. |
| Form 990, Part IX, Line 24e | Nature of the Expense The amount of $81,000 reported on Part IX, Line 24e (Other Expenses) represents the value of in-kind professional services provided by the Executive Director, Agatha Wright, during the 2023 tax year. These services are classified as functional expenses because they directly support the organization's mission to provide capacity-building and grant-writing support for underrepresented artists and community-based organizations. |
| Form 990, Part XI, Line 9 | Fluxus Haus Inc. recognized a total of $81,000 as "Other Changes in Net Assets" on Part XI, Line 9. This reflects the total value of in-kind services provided by the Executive Director, Agatha Wright, to support grant writing efforts for three individual artists. The grant writing and consulting services resulted in the successful acquisition of grant funding from three different arts funding programs. The value of these grants serves as the valuation basis for the in-kind services reported. Recipient Type of Service Value of In-Kind Service ($) Love Bailey: Grant Writing for Trans Artist Grant - $3,500 Michelle Pardew: Grant Consulting for Long Beach City Arts Council: $75,000 Manuel Echezabel: Grant Writing for Artist Access Grant: $2,500 Total Value of In-Kind Services - $81,000 These services were provided in alignment with the organization's mission to uplift and empower underrepresented artists by helping them secure essential grant funding. The impact of this work was reflected in the increase in net assets reported on Part XI, Line 9, as well as on Part X, Line 32, Column B, where the organization's total net assets at the end of 2023 are reported as $162,000. |
| Software ID: | 23018249 |
| Software Version: | v1.00 |