Public-trust transparency
Governance
We publish our formation documents, conflict-of-interest policy, and California filings checklist so partners, donors, and participants can verify how the foundation is run.
Articles of Incorporation
Drafted to satisfy California Nonprofit Public Benefit Corporation Law and the IRS organizational test for §501(c)(3) status. Specific purpose covers therapeutic visual-arts and ceramics programming, school partnerships, military and veterans programming, hospital and hospice partnerships, mail-order kits, and scholarships.
Bylaws
No formal members; board is the governing body. 5–7 directors, majority unrelated to Faith, 2–3 year staggered terms, quarterly meetings. Required Audit / Financial Review committee; recommended Programs, Development, and Governance committees.
Conflict of Interest Policy
Adapted from IRS Form 1023 Appendix A. Annual signed disclosure required from directors, officers, and key employees. Pre-disclosed carve-outs cover studio rent at fair market value, Faith’s documented time logs for foundation work, shared art supplies allocated by usage, and joint marketing materials.
Form 1023 (full)
Filing the full Form 1023 ($600 fee, 3–9 months processing) rather than the EZ. Reasoning: marketing and grant ambitions push Year 1 revenue plausibly above the $50k EZ ceiling, and Combined Federal Campaign + Our Promise California require the full filing in the public record.
California filings checklist
| Filing | Agency | Cost | Timing |
|---|---|---|---|
| Name reservation (optional) | CA SOS | $10 | 1–3 days |
| Articles of Incorporation (ARTS-PB-501(c)(3)) | CA SOS | $30 | 1–5 days online |
| EIN | IRS | Free | Instant online |
| Initial Statement of Information (SI-100) | CA SOS | $20 | Within 90 days |
| Form 1023 (full) | IRS | $600 | Within 27 months · 3–9 mo processing |
| Form FTB 3500A | CA FTB | Free | After IRS approval · ~2–4 wk |
| Form CT-1 (Initial Registration) | CA AG | $50 | Within 30 days of charitable assets |
| Sales tax permit + nonprofit exemption | CDTFA | Varies | Required for kit shipping |
| Local business license | Seal Beach | $50–200 | Annual |
| General Liability + Abuse/Molestation Insurance | Broker | $1,500–3,500/yr | Bind BEFORE first child program |
| Annual Form 990 / 990-EZ / 990-N | IRS | Free | 5.5 mo after fiscal year end |
| Annual Form RRF-1 + 990 attachment | CA AG | $25–1,200 sliding | 4.5 mo after fiscal year end |
| Biennial Statement of Information | CA SOS | $20 | Every 2 years |