California · Nonprofit
BUILDING 178 PERFORMING ARTS CENTER
BUILDING 178 PERFORMING ARTS CENTER (California) receives grants from 10 organizations whose IRS filings report $6,118,157 to it, the largest being JEWISH COMMUNITY FOUNDATION OF SAN DIEGO ($4,084,000). 7 of them have funded it in more than one year, and 90% of the money arrives through donor-advised or pass-through sponsors rather than from an institution directly.
- Revenue FY2024
- $8.6M
- Funders on record
- 10
- Grants received
- $6.1M
- Net assets
- $22M
What Building 178 Performing Arts Center does
Mission
To operate exclusively for the benefit of, perform the functions of, and carry out the purposes of ntc foundation, a california nonprofit public benefit corporation and cygnet theatre company, a california nonprofit public benefit corporation in raising funds for the design, construction, development, and operation of a theatre in the naval training center ("ntc") located in the city of san diego, specifically restricted to the portion of the ntc referred to as the "civic arts and cultural center."
As stated on its FY2024 Form 990.
Programs
To raise funds for the design, construction, development, and operation of a theatre in the Civic Arts and Cultural Center within the Naval Training Center located in The City of San Diego.
$9,476 spent$7,598,666 earned by the program100% of program spendingInterest revenue
$231,105 earned by the program
The 2 programs described on its FY2023 Form 990, listed largest first by expense. Program spending in total: $9,476.
The organization over time
Each line starts at 100 in 2020, so what you read is the shape rather than the size: 150 means half as much again as 2020, 50 means half. The number beside each label in the key is where it ended. The shaded band is where the middle 50% of its peers' revenue would sit, given their growth.
Balance sheet
Total assets and total liabilities at each year end, in dollars. The largest one-year move in total assets was 2023 to 2024, from $4.0M to $22M (+436%).
How it's funded, over time
Each bar is one year's revenue split into where it came from, and every bar is the same height — these are shares, not amounts, so a year that raised twice as much looks the same size. Hover a bar for the split.
Government-grant reliance: 2024 8%. Grants only. Government contracts and fees sit inside program revenue.
99% of BUILDING 178 PERFORMING ARTS CENTER’s revenue is contributions — more reliant on donations than three-quarters of its peers (61% for the typical peer).
Surplus & reserves
Operating surplus or deficit each year, and months of liquidity in hand. 0 of the last 4 reported years ran a deficit.
reserve
Leadership and staff
The officers, directors, trustees and key employees listed on each return. Joined and no longer listed compare each filing with the year before, matching people by surname and first initial; a year after a gap, or a roster under three people, has no comparison.
Board chair
Ken Stipanov
Chair, community leader
As listed on its FY2024 Form 990.
Who funds it, year by year
2021 → 2023: the base broadened from 5 funders to 7 funders, grant income fell $590k → $501k.
7 of 10 of your funders are donor-advised or pass-through sponsors (tagged DAF) — 90% of grant dollars received. That money is really individual donors directing a sponsor; the institutions to cultivate are the non-DAF funders.
From the IRS filings of BUILDING 178 PERFORMING ARTS CENTER’s funders (the co-funder graph). Association, not causation. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.
How concentrated its funding is
BUILDING 178 PERFORMING ARTS CENTER leans on a few funders — its largest provides 67% of grant income and the top three 82%; half comes from just 1 funder.
the vertical line marks half of all grant income — 1 funder to its left
90% of the income these shares are computed over arrives through pass-through sponsors or from payers whose filings do not say what kind of payment it is. Concentration is still measured over all of it, because the money is real; what it does not support is a claim about how many institutions have chosen to fund BUILDING 178 PERFORMING ARTS CENTER.
Largest funder’s share by year: 2021 85% · 2022 28% · 2023 50% — diversifying over time.
“Effective funders” = inverse Herfindahl index (1 / Σ shareᵢ²) — the number of equal-sized funders that would give the same concentration. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.
Where its funders are
90% of BUILDING 178 PERFORMING ARTS CENTER's grant income arrives through donor-advised or pass-through sponsors, whose addresses record where the money is held rather than where the donor is. Of the $625k that is directly attributable, 88% of it comes from California funders.
In-state vs out-of-state, by year
Funder states come from each funder’s own filing. $5.5M arriving through sponsors registered in 5 states is excluded from the map and the split above: a sponsor holds money on a donor’s behalf, so its registered address would place those dollars somewhere no donor need ever have been. Trends are read to FY2023, the last fiscal year that has finished arriving. FY2024–FY2026 are still being filed and are shown unshaded; they do not move any figure on this page.
Against its field
BUILDING 178 PERFORMING ARTS CENTER holds deeper cash reserves than three-quarters of the 4,203 community improvement nonprofits its size.
this organization peer median middle 50% of peers· 4,203 community improvement nonprofits $1M–$10M, FY2024
Organizations like BUILDING 178 PERFORMING ARTS CENTER
Organizations whose mission and program text most resemble this one, by semantic similarity over every organization in the US filings — the closest peers, and often the clearest route to shared or prospective funders.
In California
Nationally
Read directly from this organization’s own Form 990, as neutral context.
Where the money goes
80% of spending goes to programs.
Governance
Footprint & structure
Files a return copy in 1 state
Part of a family of 1 related entity
- Ntc Foundation · exempt
Screen this organization
A dated, signed PDF of the compliance screen for BUILDING 178 PERFORMING ARTS CENTER: IRS status (Business Master File, Publication 78, auto-revocation), the OFAC sanctions lists, the Internal Revenue Bulletin, and California registration, with the Rev. Proc. 2018-32 §8.01 reliance elements stated element by element. Generated from the current files at the moment you download it.
Screens are triage, not determinations; a source that cannot be read reports not screened, never clear. Screen this nonprofit · How the screen works · on the API as GET /api/screening/{ein}?format=pdf
Questions and answers
- Who funds BUILDING 178 PERFORMING ARTS CENTER?
- BUILDING 178 PERFORMING ARTS CENTER (California) receives grants from 10 organizations whose IRS filings report $6,118,157 to it, the largest being JEWISH COMMUNITY FOUNDATION OF SAN DIEGO ($4,084,000). 7 of them have funded it in more than one year, and 90% of the money arrives through donor-advised or pass-through sponsors rather than from an institution directly.
- How many funders does BUILDING 178 PERFORMING ARTS CENTER have?
- IRS filings report 10 organizations giving $6,118,157 in grants to BUILDING 178 PERFORMING ARTS CENTER, 7 of which have funded it in more than one year.
- Who is the largest funder of BUILDING 178 PERFORMING ARTS CENTER?
- JEWISH COMMUNITY FOUNDATION OF SAN DIEGO is the largest funder on record, with $4,084,000 in grants. The full list of funders is on this page.
- How can an organization like BUILDING 178 PERFORMING ARTS CENTER find more funders?
- Start with the funders already giving here, then look at the foundations that back similar organizations in California. The funding by cause and by state pages list the largest funders for a given area and how to approach them.
Play a game about who funds Building 178 Performing Arts Center →
These figures are read directly from IRS Form 990 / 990-PF e-file XML: this organization’s own return for FY2024 (financials across 2020–2024), and the filings of 10 funders that report grants to it. “On record” means captured in the filings we have parsed — a funder that does not e-file, or whose grant detail is not itemized, will not appear. Filings run roughly 12–24 months behind. Trends on this page end at FY2023, the last fiscal year that has finished arriving; later years are shown and marked, and move no figure. Data on this page was exported October 14, 2026. What this page cannot tell you · view filing