Civic Intelligence

Wise Performing Arts Guild

990EZ • Fiscal year 2025 • EIN 20-0465985

Sep 01, 2024 to Aug 31, 2025 • Filed on Oct 01, 2025

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 2025

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2025

Net Margin

52nd percentile

4.5%

Higher net margin than 52% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

58th percentile

6.2%

Faster asset growth than 58% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

10th percentile

-37%

Faster revenue growth than 10% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$47,241

Up $2,746 (+6.2%) from 2024

Net Assets

Up

$47,241

Up $2,746 (+6.2%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin52nd percentile

Revenue

Down

$60,473

Down $35,085 (-37%) from 2024

Expenses

Down

$57,768

Down $36,529 (-39%) from 2024

Net Income

Up

$2,705

Up $1,444 (+115%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth58th 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

2025

Assets$47,241
Liabilities-
Net Assets$47,241
Open 2025 Filing

Operations Trend

Revenue Growth10th 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

2025

Revenue$60,473
Expenses$57,768
Net Income$2,705
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Oct 1, 2025
Return Version
2024v5.0
Gross Receipts
$60,473
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-$56,605
PROVIDE PERFORMING ARTS FOR THE COMMUNITY-$1,163
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SALLY VAUGHNPresident-$0--
RENN CREASSERVice Preside-$0--
DEBBIE WYLIESecretary-$0--
KRISTIN MARONEYVice Preside-$0--
NIKI CARMANTreasurer-$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
Niki Carman
Title
Treasurer
Phone
8175011592
Signed
2025-10-01
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 100 advertising 5,697 appreciation gifts 213 flowers 465 office expense 49 office supplies 308 technical exp 241 videographer and dvd 2,000 technical director 750 meals 2,176 non-investment depreciation 1,163 total 13,162”

Form 990-ez, Part I, Line 20

“38”

Form 990-ez, Part II, Line 24

“Furniture and fixtures 0 1,770 less accumulated depreciation 0 1,163 equipment 1,770 0 total 1,770 607”

Form 990-ez, Part III, Line 31

“Provide performing arts for the community”

Raw XML Appendix152 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/PersonNm0NIKI CARMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum09407998644
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01300 N HWY 287
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DECATUR
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd076234
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt042728
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt046634
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt06120
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02705
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt027661
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt044498
IRS990EZ/Form990TotalAssetsGrp/EOYAmt047241
IRS990EZ/GrossReceiptsAmt060473
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt044498
IRS990EZ/NetAssetsOrFundBalancesEOYAmt047241
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt044498
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt047241
IRS990EZ/OccupancyRentUtltsAndMaintAmt011803
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/PersonNm1RENN CREASSER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DEBBIE WYLIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KRISTIN MARONEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4NIKI CARMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01770
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0607
IRS990EZ/OtherChangesInNetAssetsAmt038
IRS990EZ/OtherExpensesTotalAmt013162
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE PERFORMING ARTS FOR THE COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt05142
IRS990EZ/ProgramServiceRevenueAmt054353
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE PERFORMING ARTS FOR THE COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1PROVIDE PERFORMING ARTS FOR THE COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt056605
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt11163
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt057768
IRS990EZ/TotalProgramServiceExpensesAmt057768
IRS990EZ/TotalRevenueAmt060473
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt06120
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010535
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt012912
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016616
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt044020
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt090203
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt054353
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt085023
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt045671
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt073665
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0258712
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0348915
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt060473
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt095558
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt058583
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt090281
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt044020
IRS990ScheduleA/Total509Grp/TotalAmt0348915
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt060473
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt095558
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt058583
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt090281
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt044020
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0348915
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES DUES 100 ADVERTISING 5,697 APPRECIATION GIFTS 213 FLOWERS 465 OFFICE EXPENSE 49 OFFICE SUPPLIES 308 TECHNICAL EXP 241 VIDEOGRAPHER AND DVD 2,000 TECHNICAL DIRECTOR 750 MEALS 2,176 NON-INVESTMENT DEPRECIATION 1,163 TOTAL 13,162
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt138
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FURNITURE AND FIXTURES 0 1,770 LESS ACCUMULATED DEPRECIATION 0 1,163 EQUIPMENT 1,770 0 TOTAL 1,770 607
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDE PERFORMING ARTS FOR THE COMMUNITY
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NIKI CARMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08175011592
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-01
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/PreparationDt02025-10-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARSON D SANDS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-31T08:31:20-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$47,241
Liabilities
-
Net assets
$47,241
Revenue
$60,473
Expenses
$57,768
Net income
$2,705
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