Civic Intelligence

Wise Performing Arts Guild

990EZ • Fiscal year 2024 • EIN 20-0465985

Sep 01, 2023 to Aug 31, 2024 • Filed on Oct 15, 2024

Organization ProfileN/A
1300 N Hwy 287Decatur, TX 76234

(940) 799-8644

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

46th percentile

1.3%

Higher net margin than 46% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

52nd percentile

2.3%

Faster asset growth than 52% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

63%

Faster revenue growth than 86% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$44,495

Up $1,020 (+2.3%) from 2023

Net Assets

Up

$44,495

Up $1,020 (+2.3%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin46th percentile

Revenue

Up

$95,558

Up $36,975 (+63%) from 2023

Expenses

Up

$94,297

Up $38,235 (+68%) from 2023

Net Income

Down

$1,261

Down $1,260 (-50%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth52nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60K$40K$20K$0Assets 2013: $18,877Liabilities 2013: $02013Assets 2014: $22,416Net Assets 2014: $22,4162014Assets 2015: $18,739Net Assets 2015: $18,7392015Assets 2016: $20,509Net Assets 2016: $20,5092016Assets 2017: $19,358Net Assets 2017: $19,3582017Assets 2018: $20,077Net Assets 2018: $20,0772018Assets 2019: $27,146Net Assets 2019: $27,1462019Assets 2020: $23,375Net Assets 2020: $23,3752020Assets 2021: $35,238Net Assets 2021: $35,2382021Assets 2022: $40,952Net Assets 2022: $40,9522022Assets 2023: $43,475Net Assets 2023: $43,4752023Assets 2024: $44,495Net Assets 2024: $44,4952024Assets 2025: $47,241Net Assets 2025: $47,2412025

Highlighted filing

2024

Assets$44,495
Liabilities-
Net Assets$44,495
Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2013: $58,612Expenses 2013: $60,450Net Income 2013: -$1,8382013Revenue 2014: $41,677Expenses 2014: $38,138Net Income 2014: $3,5392014Revenue 2015: $39,232Expenses 2015: $42,909Net Income 2015: -$3,6772015Revenue 2016: $41,112Expenses 2016: $39,462Net Income 2016: $1,6502016Revenue 2017: $57,191Expenses 2017: $58,342Net Income 2017: -$1,1512017Revenue 2018: $37,622Expenses 2018: $36,903Net Income 2018: $7192018Revenue 2019: $56,860Expenses 2019: $49,791Net Income 2019: $7,0692019Revenue 2020: $21,859Expenses 2020: $25,630Net Income 2020: -$3,7712020Revenue 2021: $44,020Expenses 2021: $32,157Net Income 2021: $11,8632021Revenue 2022: $90,281Expenses 2022: $84,567Net Income 2022: $5,7142022Revenue 2023: $58,583Expenses 2023: $56,062Net Income 2023: $2,5212023Revenue 2024: $95,558Expenses 2024: $94,297Net Income 2024: $1,2612024Revenue 2025: $60,473Expenses 2025: $57,768Net Income 2025: $2,7052025

Highlighted filing

2024

Revenue$95,558
Expenses$94,297
Net Income$1,261
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Oct 15, 2024
Return Version
2023v5.0
Gross Receipts
$95,558
Mission and Program Overview

Mission

Performing Arts for the Community

Provide performing arts for the community

Program Services

DescriptionGrantsExpenses
PROVIDE PERFORMING ARTS FOR THE COMMUNITY-$94,297
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SALLY VAUGHNVice Preside-$0--
ANN GEERPresident-$0--
BRANDI HEATONSecretary-$0--
KRISTIN MARONEYVice Preside-$0--
MICHELE GERLACHTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Wise Performing Arts Guild
EIN
20-0465985
Phone
9407998644
Address
1300 N HWY 287, DECATUR, TX 76234

Signing Officer

Name
Michele Gerlach
Title
Treasurer
Phone
8175011592
Signed
2024-10-15
Discuss with paid preparer
Yes

Preparer

Firm
Sands CPA Pllc
Address
1816 S FM 51 STE 400-106, DECATUR, TX 76234
Preparer
Carson D Sands
Phone
4325531946
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses dues 781 advertising 3,338 flowers 626 office expense 390 office supplies 348 technical exp 1,163 meals 2,221 total 8,867”

Form 990-ez, Part I, Line 20

“PPA -241”

Form 990-ez, Part II, Line 24

“Equipment 1,770 1,770 total 1,770 1,770”

Raw XML Appendix143 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MICHELE GERLACH
IRS990EZ/BooksInCareOfDetail/PhoneNum09407998644
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01300 N HWY 287
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DECATUR
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd076234
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt041705
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt042725
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt010535
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01261
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt049080
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt043475
IRS990EZ/Form990TotalAssetsGrp/EOYAmt044495
IRS990EZ/GrossReceiptsAmt095558
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt043475
IRS990EZ/NetAssetsOrFundBalancesEOYAmt044495
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt043475
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt044495
IRS990EZ/OccupancyRentUtltsAndMaintAmt015908
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SALLY VAUGHN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANN GEER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRANDI HEATON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KRISTIN MARONEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MICHELE GERLACH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01770
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01770
IRS990EZ/OtherChangesInNetAssetsAmt0-241
IRS990EZ/OtherExpensesTotalAmt08867
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE PERFORMING ARTS FOR THE COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt020442
IRS990EZ/ProgramServiceRevenueAmt085023
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE PERFORMING ARTS FOR THE COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt094297
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt094297
IRS990EZ/TotalProgramServiceExpensesAmt094297
IRS990EZ/TotalRevenueAmt095558
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt010535
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt012912
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt016616
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt044020
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt084083
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt085023
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt045671
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt073665
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0204359
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0288442
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt095558
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt058583
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt090281
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt044020
IRS990ScheduleA/Total509Grp/TotalAmt0288442
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt095558
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt058583
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt090281
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt044020
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0288442
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES DUES 781 ADVERTISING 3,338 FLOWERS 626 OFFICE EXPENSE 390 OFFICE SUPPLIES 348 TECHNICAL EXP 1,163 MEALS 2,221 TOTAL 8,867
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PPA -241
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT 1,770 1,770 TOTAL 1,770 1,770
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELE GERLACH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08175011592
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WISE PERFORMING ARTS GUILD
ReturnHeader/Filer/BusinessNameControlTxt0WISE
ReturnHeader/Filer/EIN0200465985
ReturnHeader/Filer/PhoneNum09407998644
ReturnHeader/Filer/USAddress/AddressLine1Txt01300 N HWY 287
ReturnHeader/Filer/USAddress/CityNm0DECATUR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd076234
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0833376375
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SANDS CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01816 S FM 51 STE 400-106
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DECATUR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd076234
ReturnHeader/PreparerPersonGrp/PhoneNum04325531946
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARSON D SANDS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-12-02T12:21:57-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$44,495
Liabilities
-
Net assets
$44,495
Revenue
$95,558
Expenses
$94,297
Net income
$1,261
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$47.2$47.2$60.5$57.8$2.71
2024Detailed filing. Detailed filing data is available for this year.$44.5$44.5$95.6$94.3$1.26
2023Detailed filing. Detailed filing data is available for this year.$43.5$43.5$58.6$56.1$2.52
2022Detailed filing. Detailed filing data is available for this year.$41.0$41.0$90.3$84.6$5.71
2021Detailed filing. Detailed filing data is available for this year.$35.2$35.2$44.0$32.2$11.9
2020Detailed filing. Detailed filing data is available for this year.$23.4$23.4$21.9$25.6$3.77
2019Detailed filing. Detailed filing data is available for this year.$27.1$27.1$56.9$49.8$7.07
2018Detailed filing. Detailed filing data is available for this year.$20.1$20.1$37.6$36.9$0.72
2017Detailed filing. Detailed filing data is available for this year.$19.4$19.4$57.2$58.3$1.15
2016Detailed filing. Detailed filing data is available for this year.$20.5$20.5$41.1$39.5$1.65
2015Detailed filing. Detailed filing data is available for this year.$18.7$18.7$39.2$42.9$3.68
2014Detailed filing. Detailed filing data is available for this year.$22.4$22.4$41.7$38.1$3.54
2013Summary only. Only limited summary data is available for this year.$18.9$0.00$58.6$60.5$1.84