Civic Intelligence

Encore Creativity Corporation

EIN 30-0420278 • 501(c)3 • Annapolis, MD

Profile

To provide an excellent and accessible artistic environment to older adults, regardless of experience or ability, who seek arts education and performance opportunities under the direction of a professional artist.

147 Old Solomons Island Road No 2Annapolis, MD 21401

encorecreativity.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.40x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.39x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

8.7%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$160,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

83rd percentile

27%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

9.5%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,844,565

Up $1,040,721 (+129%) from 2022

Liabilities

Up

$740,252

Up $442,340 (+148%) from 2022

Net Assets

Up

$1,104,313

Up $598,381 (+118%) from 2022

Revenue

Up

$1,922,171

Up $775,847 (+68%) from 2022

Expenses

Up

$1,754,662

Up $602,430 (+52%) from 2022

Net Income

Up

$167,509

Up $173,417 (+2935%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2017: $439,738Liabilities 2017: $237,612Net Assets 2017: $202,1262017Assets 2018: $600,503Liabilities 2018: $325,781Net Assets 2018: $274,7222018Assets 2020: $552,373Liabilities 2020: $235,195Net Assets 2020: $317,1782020Assets 2021: $849,995Liabilities 2021: $338,155Net Assets 2021: $511,8402021Assets 2022: $803,844Liabilities 2022: $297,912Net Assets 2022: $505,9322022Assets 2024: $1,844,565Liabilities 2024: $740,252Net Assets 2024: $1,104,3132024

Highlighted filing

2024

Assets$1,844,565
Liabilities$740,252
Net Assets$1,104,313

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2017: $789,712Expenses 2017: $780,277Net Income 2017: $9,4352017Revenue 2018: $1,372,764Expenses 2018: $1,300,168Net Income 2018: $72,5962018Revenue 2020: $987,574Expenses 2020: $909,007Net Income 2020: $78,5672020Revenue 2021: $919,082Expenses 2021: $724,420Net Income 2021: $194,6622021Revenue 2022: $1,146,324Expenses 2022: $1,152,232Net Income 2022: -$5,9082022Revenue 2024: $1,922,171Expenses 2024: $1,754,662Net Income 2024: $167,5092024

Highlighted filing

2024

Revenue$1,922,171
Expenses$1,754,662
Net Income$167,509

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Feb 18, 2022
Return Version
2020v4.2
Gross Receipts
$919,082
Mission and Program Overview

Mission

To provide an excellent and accessible artistic environment to older adults, regardless of experience or ability, who seek arts education and performance opportunities under the direction of a professional artist.

Reference page 2encore is dedicated to providing an excellent and accessible artistic environment for older adults age 55 and over, regardless of experience or ability, who seek arts education and performance opportunities under the direction of a professional artist.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$508,626$732,674▲ $224,048
Accounts Receivable$435$82,638▲ $82,203
Prepaid Expenses and Deferred Charges$29,184$24,939▼ $4,245
Land, Buildings, and Equipment, Net$8,621$4,823▼ $3,798
Inventories for Sale or Use$2,974$2,388▼ $586
Total Assets$552,373$849,995▲ $297,622
Other Assets Total$2,533$2,533→ $0
Liabilities
Deferred Revenue$129,268$155,200▲ $25,932
Accounts Payable and Accrued Expenses$36,227$108,115▲ $71,888
Other Liabilities$69,700$74,840▲ $5,140
Total Liabilities$235,195$338,155▲ $102,960
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$316,442$431,294▲ $114,852
Net Assets With Donor Restrictions$736$80,546▲ $79,810
Total Net Assets Fund Balance$317,178$511,840▲ $194,662
Total Liabilities and Net Assets / Fund Balance$552,373$849,995▲ $297,622

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,823$20,614$25,437
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeanne KellyArtistic DirectorFT$125,000$4,042$129,042

Board Members and Trustees

NameTitle
David BernsteinImmediate Past President
Dan MartinPresident
Michael TannerVice President
Frank BurgessBoard Member
Jan BloomBoard Member
Jane PowersBoard Member
Tony TambascoBoard Member
Valerie AmerkhailBoard Member
Rick RitterSecretary
Lawrence KellyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$496,217
Program Service Revenue
$422,865
Investment Income
$0
Other Revenue
$0
All Other Contributions
$274,819
Change in Net Assets
$194,662

Audited Revenue Reconciliation

Revenue per Audited Statements
$919,082
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$919,082
Total Revenue per Form 990
$919,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$381,797
Other Expenses$342,623
Total Fundraising Expense$50,007
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$135,746$52,210$20,884$208,840
Current Officers, Directors, Trustees, and Key Employees$83,878$32,261$12,904$129,043
Fees for Services Other$50,737$17,475$6,990$75,202
Office Expenses$30,161$19,517$3,132$52,810
Occupancy$15,822$18,071-$33,893
Payroll Taxes$17,330$6,665$2,666$26,661
Fees for Services Accounting-$23,134-$23,134
Fees for Services Management$20,247$375-$20,622
Insurance$11,079$4,261$1,705$17,045
Other Employee Benefits$7,129$2,742$1,097$10,968
Other Expenses$9,207$228-$9,435
Pension Plan Contributions$4,085$1,571$629$6,285
Advertising$494$4,494-$4,988
Depreciation Depletion-$3,798-$3,798
Travel$825$207-$1,032
Interest-$697-$697
Conferences and Meetings-$45-$45
Total Functional Expenses$486,662$187,751$50,007$724,420

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$724,420
Total Expenses per Audited Statements$724,420
Total Expenses per Form 990$724,420
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable - Paycheck Protection Program$74,840
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Jeanne kelly is founder, artistic director, and an ex-offcio non-voting board member of encore. She and lawrence kelly, treasurer, are married.

Form 990, Part VI, Section B, Line 11B

Board of directors customarily receives a copy of the 990 via email and approves it at a subsequent board meeting.

Form 990, Part VI, Section B, Line 12C

Officers, directors, and key employees are required to disclose annually interest that could give rise to conflict to management at board meetings.

Form 990, Part VI, Section B, Line 15

The board of directors formed a committee to review comparable salary data and conduct a market analysis. The committee benchmarks salaries for key employees.

Form 990, Part VI, Section C, Line 19

All documents are available upon written request.

Filing and Contact Details

Filer

Filer Name
Encore Creativity Corporation
EIN
30-0420278
Phone
3012615747
Address
147 OLD SOLOMONS ISLAND ROAD NO 2, ANNAPOLIS, MD 21401

Signing Officer

Name
Larry Kelly
Title
Board Treasurer
Phone
3012615747
Signed
2022-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Kelly
Formed
2007
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
7
Volunteers
20

Preparer

Firm
Mullen Sondberg Wimbish & Stone Pa
Address
888 BESTGATE ROAD SUITE 310, ANNAPOLIS, MD 21401
Preparer
Michele L Moore CPA
Phone
4102244920
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Instructor: program service expenses 45,437. Management and general expenses 17,475. Fundraising expenses 6,990. Total expenses 69,902. Performer: program service expenses 5,300. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,300.

Form 990, Part XII, Line 2X

This process has not change from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization has been notified by the internal revenue service that it is a tax exempt organization under section 501(c)(3) of the internal revenue code and that it is not considered a private foundation. The organization is exempt from both federal and state income taxes but would be subject to taxes on any "unrelated business income". There is no provision for income taxes for the year ended august 31, 2021 as the organization has not incurred any unrelated business income during this period. The organization follows the guidance of asc 740-10, "accounting for uncertainty in income taxes" which clarifies the accounting for the recognition and measurement of the benefits of individual tax positions in the financial statements, including those of nonprofit organizations. Tax positions must meet a recognition threshold of more-likely-than-not in order for the benefit of those tax positions to be recognized in the organization's financial statements. The organization analyzes tax positions taken, including those related to the requirements set forth in irs sec. 501(c) to qualify as a tax exempt organization, activitied performed by volunteers and board members, the reporting of unrelated business income, and its status as a tax-exempt organization under maryland state statute. The organization does not know of any tax benefits arising from uncertain tax positions and there was no effect on the organzation's financial position or changes in net assets as a result of analyzing its tax positions. Fiscal years ending on or after august 31, 2018 remain subject to examination by federal and state authorities.

Raw XML AppendixShowing 400 of 485 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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IRS990/ActivityOrMissionDesc0REFERENCE PAGE 2ENCORE IS DEDICATED TO PROVIDING AN EXCELLENT AND ACCESSIBLE ARTISTIC ENVIRONMENT FOR OLDER ADULTS AGE 55 AND OVER, REGARDLESS OF EXPERIENCE OR ABILITY, WHO SEEK ARTS EDUCATION AND PERFORMANCE OPPORTUNITIES UNDER THE DIRECTION OF A PROFESSIONAL ARTIST.
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IRS990/MissionDesc0TO PROVIDE AN EXCELLENT AND ACCESSIBLE ARTISTIC ENVIRONMENT TO OLDER ADULTS, REGARDLESS OF EXPERIENCE OR ABILITY, WHO SEEK ARTS EDUCATION AND PERFORMANCE OPPORTUNITIES UNDER THE DIRECTION OF A PROFESSIONAL ARTIST.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0317178
IRS990/NetAssetsOrFundBalancesEOYAmt0511840
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0316442
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0431294
IRS990/NoncashContributionsAmt0506
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt018071
IRS990/OccupancyGrp/ProgramServicesAmt015822
IRS990/OccupancyGrp/TotalAmt033893
IRS990/OfficeExpensesGrp/FundraisingAmt03132
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt019517
IRS990/OfficeExpensesGrp/ProgramServicesAmt030161
IRS990/OfficeExpensesGrp/TotalAmt052810
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02533
IRS990/OtherAssetsTotalGrp/EOYAmt02533
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01097
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02742
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt07129
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010968
IRS990/OtherExpensesGrp/Desc0CHAUTAUQUA INSTITUTE
IRS990/OtherExpensesGrp/Desc1SHEET MUSIC
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0228
IRS990/OtherExpensesGrp/ProgramServicesAmt072992
IRS990/OtherExpensesGrp/ProgramServicesAmt126930
IRS990/OtherExpensesGrp/ProgramServicesAmt29207
IRS990/OtherExpensesGrp/TotalAmt072992
IRS990/OtherExpensesGrp/TotalAmt126930
IRS990/OtherExpensesGrp/TotalAmt29435
IRS990/OtherLiabilitiesGrp/BOYAmt069700
IRS990/OtherLiabilitiesGrp/EOYAmt074840
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt020884
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt052210
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0135746
IRS990/OtherSalariesAndWagesGrp/TotalAmt0208840
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02666
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06665
IRS990/PayrollTaxesGrp/ProgramServicesAmt017330
IRS990/PayrollTaxesGrp/TotalAmt026661
IRS990/PensionPlanContributionsGrp/FundraisingAmt0629
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01571
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04085
IRS990/PensionPlanContributionsGrp/TotalAmt06285
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt029184
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024939
IRS990/PrincipalOfficerNm0LARRY KELLY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711130
IRS990/ProgramServiceRevenueGrp/BusinessCd1711130
IRS990/ProgramServiceRevenueGrp/BusinessCd2711130
IRS990/ProgramServiceRevenueGrp/Desc0CHORALE PROGRAM FEES &
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER INSTITUTE, CHAU
IRS990/ProgramServiceRevenueGrp/Desc2OTHER PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0280001
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1116445
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt226419
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0280001
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1116445
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt226419
IRS990/ProgSrvcAccomActy2Grp/Desc0ENCORE SUMMER CHORAL INSTITUTE AT CHAUTAUQUA INSTITUION IN NEW YORK - ATTENDED BY OLDER ADULT SINGERS, THE PROGRAM OFFERED DAILY MUSICAL INSTRUCTION AND REHEARSALS, AS WELL AS EVENING CONCERTS AND OTHER ENTERTAINMENT FOR THE PARTICIPANTS AND AREA RESIDENTS WHO WERE INVITED TO ATTEND THE CONCERTS AT NO CHARGE. THE INSTITUTE CONCLUDED WITH A CONCERT PERFORMANCE WHICH WAS FREE AND OPEN TO THE PUBLIC.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt072992
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0116445
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0362208
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02398
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0579246
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0625366
IRS990/PYRevenuesLessExpensesAmt078567
IRS990/PYSalariesCompEmpBnftPaidAmt0327363
IRS990/PYTotalExpensesAmt0909007
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0987574
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0194662
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0306420
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0495520
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0362208
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0240112
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0212510
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0202354
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01512704
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0422865
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0625366
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01165226
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01160254
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0587358
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03961069
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0918385
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0987574
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01405338
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01372764
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0789712
IRS990ScheduleA/Total509Grp/TotalAmt05473773
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0918385
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0987574
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01405338
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01372764
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0789712
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05473773
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt04823
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020614
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025437
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0724420
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt074840
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE - PAYCHECK PROTECTION PROGRAM
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0919082
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT IT IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THAT IT IS NOT CONSIDERED A PRIVATE FOUNDATION. THE ORGANIZATION IS EXEMPT FROM BOTH FEDERAL AND STATE INCOME TAXES BUT WOULD BE SUBJECT TO TAXES ON ANY "UNRELATED BUSINESS INCOME". THERE IS NO PROVISION FOR INCOME TAXES FOR THE YEAR ENDED AUGUST 31, 2021 AS THE ORGANIZATION HAS NOT INCURRED ANY UNRELATED BUSINESS INCOME DURING THIS PERIOD. THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENTS, INCLUDING THOSE OF NONPROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRS SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIED PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATE STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANZATION'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. FISCAL YEARS ENDING ON OR AFTER AUGUST 31, 2018 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04823
IRS990ScheduleD/TotalExpensesPerForm990Amt0724420
IRS990ScheduleD/TotalLiabilityAmt074840
IRS990ScheduleD/TotalRevenuePerForm990Amt0919082
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0919082
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0724420
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JEANNE KELLY IS FOUNDER, ARTISTIC DIRECTOR, AND AN EX-OFFCIO NON-VOTING BOARD MEMBER OF ENCORE. SHE AND LAWRENCE KELLY, TREASURER, ARE MARRIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS CUSTOMARILY RECEIVES A COPY OF THE 990 VIA EMAIL AND APPROVES IT AT A SUBSEQUENT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY INTEREST THAT COULD GIVE RISE TO CONFLICT TO MANAGEMENT AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS FORMED A COMMITTEE TO REVIEW COMPARABLE SALARY DATA AND CONDUCT A MARKET ANALYSIS. THE COMMITTEE BENCHMARKS SALARIES FOR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INSTRUCTOR: PROGRAM SERVICE EXPENSES 45,437. MANAGEMENT AND GENERAL EXPENSES 17,475. FUNDRAISING EXPENSES 6,990. TOTAL EXPENSES 69,902. PERFORMER: PROGRAM SERVICE EXPENSES 5,300. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THIS PROCESS HAS NOT CHANGE FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2X
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/StatesWhereCopyOfReturnIsFldCd1VA

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