Bylaws
Operating Relationship
Relationship Between Westside Academy of Dance and YLC Ballet (DBA Westside Ballet of Santa Monica)
Westside Academy of Dance and YLC Ballet (DBA Westside Ballet of Santa Monica) are two legally distinct but mission-aligned entities–one a for-profit training academy and the other a 501(c)(3) public benefit corporation–that operate as separately governed affiliates to advance a shared artistic and educational mission.
Westside Academy of Dance (the “Academy”) is a California for-profit business that provides year-round ballet instruction and professional dance training to students. The Academy is responsible for tuition-based educational programming, faculty employment, studio operations, and day-to-day dance instruction.
YLC Ballet, doing business as Westside Ballet of Santa Monica, is a California nonprofit public benefit corporation recognized as tax-exempt under Section 501(c)(3) of the Internal Revenue Code. The nonprofit’s IRS determination letter confirms its federal tax-exempt status effective September 28, 2010.
YLC Ballet exists exclusively for charitable and educational purposes, including: producing public ballet performances such as the annual Nutcracker and annual Spring Showcase; raising and distributing scholarship funds for dancers based on financial need and artistic merit; supporting community outreach programs that introduce classical ballet to underserved and new audiences; and promoting ballet as a public cultural art form throughout the greater Los Angeles community.
This affiliated for-profit/nonprofit relationship is lawful and common in California and nationally, particularly in arts and educational sectors where a separately governed charitable organization supports a training academy.
California law permits nonprofit public benefit corporations and for-profit entities to operate in an affiliated relationship, provided that:
- The nonprofit remains independently governed by its own Board of Directors.
- The nonprofit’s assets are used solely for charitable purposes.
- Transactions between the two entities are conducted at fair market value and properly documented.
- No improper private benefit or inurement flows from the nonprofit to private individuals or the for-profit entity.
Under IRS and California nonprofit law, a for-profit company may not own a 501(c)(3) nonprofit, but affiliated entities may lawfully collaborate so long as governance independence is preserved.
In practice, the Academy develops and trains dancers, while YLC Ballet provides public performance platforms, scholarship support, and charitable outreach programming. Dancers trained through the Academy may perform in productions presented by YLC Ballet, and the two entities collaborate closely while maintaining separate legal, financial, and governance responsibilities.
This structure is widely accepted among performing arts institutions because it allows the Academy to focus on professional dance training while enabling YLC Ballet to fulfill its charitable mission of performance production, scholarship support, and community cultural outreach in full compliance with California nonprofit law and federal tax-exempt regulations.
Approved by the YLC Board of Directors, March 2026
501(c)(3)
YLC Ballet, DBA Westside Ballet of Santa Monica is a 501(c)(3) Nonprofit Organization. EIN: 27-3586583