- Revenue 2024
- $1,616,634
- Expenses 2024
- $1,519,187
Program services were 75.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- A20
- Classification
- 1000
- Street
- 297 NE 67TH ST
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
LOCUST PROJECTS IS AN ALTERNATIVE, NOT FOR PROFIT, MIAMI-BASED EXHIBITION SPACE DEDICATED TO PROVIDING CONTEMPORARY VISUAL ARTISTS THE FREEDDOM TO EXPERIMENT WITH NEW IDEAS AND METHODS WITHOUT THE PRESSURES OF GALLERY SALES OR OTHER LIMITATIONS.
Activities or mission (Part I)
TO PROMOTE THE VISUAL ARTS BY PROVIDING EXHIBITION SPACE PRESENTING SITE- SPECIFIC ARTWORK FILLING THE GAP BETWEEN MUSEUMS AND COMMERCIAL GALLERIES.
-
PROVIDED EXHIBTION SPACE AND PUBLIC EXPOSURE FOR SITE-SPECIFIC VISUAL ARTWORK BY PRESENTING WORKDS OF SEVERAL LOCAL, NATIONAL AND INTERNATIONAL ARTISTS.
Expenses $840,134
-
PROVIDED INCUBATOR GRANTS TO VISIONARY ARTISTIS FOR INNOVATIVE PUBLICLY ACCESSIBLE PROJECTS TRHOUGH WAVEMAKER PROGRAM.
Expenses $99,238 · Grants $55,400
-
PROVIDED INTENSIVE ART SUMMER CAMP FOR HIGH SHCOOL STUDENTS WITH AN INTEREST IN ART, DESIGN AND EXPLORING CREATIVE CAREERS TO LEARN FROM PROFESSIONAL ARTISTS.
Expenses $164,419
-
HELD ARIOUS PROGRAMS DESIGNED TO SUPPORT ARTISTS SUCH AS LEGALLINK, ARTIST TALKS AND A DIGITAL INOVATION LAB.
Expenses $37,765
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Lorie MertesLORIE MERTES
EXECUTIVE DI
- Total calculated
- $185,000
- From this org
- $185,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 65
Schedule J breakdown matched by us
- Base
- $185,000
- Bonus
- not reported
- Other
- not reported
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $185,000
-
Linda AdlerLINDA ADLER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Juan AlonsoJUAN ALONSO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Richard ArreguiRICHARD ARREGUI
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Elizabeth BaileyELIZABETH BAILEY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Maria C BechilyMARIA C BECHILY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Karen BoyerKAREN BOYER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Tracey Roberston CarterTRACEY ROBERSTON CARTER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Westen CharlesWESTEN CHARLES
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Nicole ChipiNICOLE CHIPI
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
John DevineJOHN DEVINE
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 6
-
Rafael DomenechRAFAEL DOMENECH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Bette Anne FialkovBETTE ANNE FIALKOV
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Dawn Adells FineDAWN ADELLS FINE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Debra FrankDEBRA FRANK
SECRETARY
- Total calculated
- $0
- Hours/week
- 4
-
Elizabeth GreenELIZABETH GREEN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Diane GrobDIANE GROB
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Brian HellerBRIAN HELLER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Avra JainAVRA JAIN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Carlos R LagoCARLOS R LAGO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Steven LansterSTEVEN LANSTER
TREASURER
- Total calculated
- $0
- Hours/week
- 4
-
Chris LomaxCHRIS LOMAX
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Ross McCallaROSS MCCALLA
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Stewart MerkinSTEWART MERKIN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
-
Diane MossDIANE MOSS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 4
The first 25 listed. Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $1,616,634
- Expenses
- $1,519,187
- Contributions
- $1,667,933
- Grants paid
- $0
-
2023
- Revenue
- $1,069,028
- Expenses
- $1,368,319
- Contributions
- $1,087,038
- Grants paid
- $0
-
2022
- Revenue
- $1,654,814
- Expenses
- $1,248,738
- Contributions
- $1,741,180
- Grants paid
- $55,400
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $893,712
- Expenses
- $1,125,806
- Assets (EOY)
- $222,802
-
2020 · 990
- Revenue
- $876,801
- Expenses
- $785,895
- Assets (EOY)
- $422,993
-
2019 · 990
- Revenue
- $1,135,706
- Expenses
- $804,765
- Assets (EOY)
- $381,204
-
2018 · 990
- Revenue
- $778,411
- Expenses
- $885,550
- Assets (EOY)
- $55,850
-
2017 · 990
- Revenue
- $829,822
- Expenses
- $830,513
- Assets (EOY)
- $175,582
-
2016 · 990
- Revenue
- $817,401
- Expenses
- $805,974
- Assets (EOY)
- $252,367
-
2015 · 990
- Revenue
- $736,172
- Expenses
- $738,274
- Assets (EOY)
- $211,290
-
2014 · 990
- Revenue
- $696,610
- Expenses
- $673,489
- Assets (EOY)
- $248,168
-
2013 · 990
- Revenue
- $458,170
- Expenses
- $430,991
- Assets (EOY)
- $170,012
-
2012 · 990
- Revenue
- not reported
- Expenses
- $394,215
- Assets (EOY)
- $143,414
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$335,000
2022 PROGRAM SUPPORT
-
$242,332
2023 PROGRAM SUPPORT
-
$111,250
2025 PROGRAM SUPPORT
-
2023 UNRESTRICTED
-
$50,000
2025 EDISON PEAFIEL: DE PROFUNDIS CLAMAVI AD ASTRA (FROM THE DEPTHS, I CRIED OUT TO THE STARS)
-
2024 UNRESTRICTED
-
$40,000
2024 CHARITABLE GIFT
-
2024 For grant recipient's exempt purposes
-
$10,000
2024 PROGRAM SUPPORT
-
$10,000
2023 PROGRAM SUPPORT
The 10 largest by cash amount. The API serves every itemized grant.
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.