Civic Intelligence

Make Shift

990EZ • Fiscal year 2022 • EIN 26-2871326

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 20, 2023

306 Flora StBellingham, WA 98225

(360) 220-5540

Siviq Scores

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

Liabilities / Assets

81st percentile

0.14x

Higher debt load relative to assets than 81% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

32nd percentile

-4.6%

Higher net margin than 32% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

22nd percentile

-20%

Faster asset growth than 22% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

57th percentile

18%

Faster revenue growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$31,900

Down $7,943 (-20%) from 2021

Net Assets

Down

$27,498

Down $8,465 (-24%) from 2021

Liabilities

Up

$4,402

Up $522 (+13%) from 2021

Revenue

Up

$182,462

Up $28,006 (+18%) from 2021

Expenses

Up

$190,927

Up $44,511 (+30%) from 2021

Net Income

Down

-$8,465

Down $16,505 (-205%) from 2021

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2013: $45,368Liabilities 2013: $553Net Assets 2013: $44,8152013Assets 2014: $22,139Liabilities 2014: $698Net Assets 2014: $21,4412014Assets 2015: $24,404Liabilities 2015: $677Net Assets 2015: $23,7272015Assets 2016: $31,860Liabilities 2016: $5,646Net Assets 2016: $26,2142016Assets 2017: $28,218Liabilities 2017: $4,039Net Assets 2017: $24,1792017Assets 2018: $19,247Liabilities 2018: $1,870Net Assets 2018: $17,3772018Assets 2019: $28,540Liabilities 2019: $3,393Net Assets 2019: $25,1472019Assets 2020: $34,275Liabilities 2020: $6,352Net Assets 2020: $27,9232020Assets 2021: $39,843Liabilities 2021: $3,880Net Assets 2021: $35,9632021Assets 2022: $31,900Liabilities 2022: $4,402Net Assets 2022: $27,4982022Assets 2023: $12,291Liabilities 2023: $6,534Net Assets 2023: $5,7572023Assets 2024: $67,561Liabilities 2024: $8,602Net Assets 2024: $58,9592024

Highlighted filing

2022

Assets$31,900
Liabilities$4,402
Net Assets$27,498

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2013: $101,254Expenses 2013: $74,185Net Income 2013: $27,0692013Revenue 2014: $112,519Expenses 2014: $135,893Net Income 2014: -$23,3742014Revenue 2015: $122,784Expenses 2015: $120,498Net Income 2015: $2,2862015Revenue 2016: $101,273Expenses 2016: $98,787Net Income 2016: $2,4862016Revenue 2017: $95,701Expenses 2017: $97,736Net Income 2017: -$2,0352017Revenue 2018: $113,045Expenses 2018: $119,847Net Income 2018: -$6,8022018Revenue 2019: $125,169Expenses 2019: $117,399Net Income 2019: $7,7702019Revenue 2020: $127,374Expenses 2020: $124,598Net Income 2020: $2,7762020Revenue 2021: $154,456Expenses 2021: $146,416Net Income 2021: $8,0402021Revenue 2022: $182,462Expenses 2022: $190,927Net Income 2022: -$8,4652022Revenue 2023: $177,094Expenses 2023: $198,835Net Income 2023: -$21,7412023Revenue 2024: $286,163Expenses 2024: $232,961Net Income 2024: $53,2022024

Highlighted filing

2022

Revenue$182,462
Expenses$190,927
Net Income-$8,465
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 20, 2023
Return Version
2022v5.0
Gross Receipts
$182,462
Mission and Program Overview

Mission

Support emerging artists and muscians

Support Emerging Artists and Musicians

Program Services

DescriptionGrantsExpenses
Community Radio to Showcase Local Arts, Culture, Dialog, Activism, and Underrepresented Perspectives.-$51,582
Art Gallery for Local Artist Shows for the Community.-$49,508
Other program services-$42,519
Provide 18 Low Cost Art and Music Studios.-$33,820
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark MiyakeChairman-$0--
Robert KayeBoard Member-$0--
Anna ArvanBoard Member-$0--
Erik Takuichi WallaceVice Chair-$0--
Sarah KindlBoard Member-$0--
Mike NardoneBoard Member-$0--
Katie RismondoTreasurer-$0--
Roland OlayvarBoard Member-$0--
Sarah LaneSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Makeshift
EIN
26-2871326
Address
306 Flora St, Bellingham, WA 98225

Signing Officer

Name
Katie Rismondo
Title
Treasurer
Phone
3602205540
Signed
2023-10-20
Discuss with paid preparer
No

Preparer

Firm
Nissen and Associates Ps Inc
Address
2118 James St, Bellingham, WA 98225
Preparer
Scott Nissen
Phone
3607782901
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

Description AmountCredit Card Rebates 255Rounding 2

Description of other expenses Part I line 16

Description AmountAdvertising and Promotion 5,242Office Expenses 1,446Travel 9Misc 594Insurance 5,798Outside Services 19,844Small Tools 5,707Dues 7,281Bank & Merchant Fees 2,281Meals Expense 1,157Licenses & Permits 1,679Supplies 3,193Gifts 229Artist Payout 757Continuing Education 117Parking 6Depreciation 4,800

Description of other assets Part II line 24

Category Beginning of Year End of YearFixed Assets, Net 4,800 0Employee Advances 0 1,142

Description of total liabilities Part II line 26

Category Beginning of Year End of YearCredit Cards 2,631 1,244Sales Tax Payable 52 214Payroll Liabilities 1,197 2,944

Other program services Part III line 31

Concert Venue for All Ages Music Shows for the Community

Raw XML Appendix215 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.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Mark Miyake
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Erik Takuichi Wallace
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Sarah Kindl
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt01142
IRS990EZ/OtherExpensesTotalAmt060140
IRS990EZ/OtherRevenueTotalAmt0257
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
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IRS990EZ/ProgramServiceRevenueAmt084869
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Community Radio to Showcase Local Arts, Culture, Dialog, Activism, and Underrepresented Perspectives.
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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0696937
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountCredit Card Rebates 255Rounding 2
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountAdvertising and Promotion 5,242Office Expenses 1,446Travel 9Misc 594Insurance 5,798Outside Services 19,844Small Tools 5,707Dues 7,281Bank & Merchant Fees 2,281Meals Expense 1,157Licenses & Permits 1,679Supplies 3,193Gifts 229Artist Payout 757Continuing Education 117Parking 6Depreciation 4,800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearFixed Assets, Net 4,800 0Employee Advances 0 1,142
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearCredit Cards 2,631 1,244Sales Tax Payable 52 214Payroll Liabilities 1,197 2,944
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Concert Venue for All Ages Music Shows for the Community
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other program services Part III line 31
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Katie Rismondo
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03602205540
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Makeshift
ReturnHeader/Filer/BusinessNameControlTxt0MAKE
ReturnHeader/Filer/EIN0262871326
ReturnHeader/Filer/USAddress/AddressLine1Txt0306 Flora St
ReturnHeader/Filer/USAddress/CityNm0Bellingham
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098225
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842257279
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NISSEN AND ASSOCIATES PS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02118 James St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bellingham
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098225
ReturnHeader/PreparerPersonGrp/PhoneNum03607782901
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Scott Nissen
ReturnHeader/ReturnTs02023-10-30T13:38:58-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Katie
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Rismondo
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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