Civic Intelligence

Enlightened Theatrics

EIN 46-2041048 • 501(c)3 • Salem, OR

Profile

The mission of enlightened theatrics is to enrich and expand the arts experience of the mid-willamette valley through purposeful, professional productions and multifaceted theatre arts education.

643 Union St 200Salem, OR 97301

www.enlightenedtheatrics.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.02x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

12th percentile

-64%

Higher net margin than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-77%

Faster asset growth than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

15th percentile

-54%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$43,560

Down $145,258 (-77%) from 2022

Liabilities

Down

$2,992

Down $19,031 (-86%) from 2022

Net Assets

Down

$40,568

Down $126,227 (-76%) from 2022

Revenue

Down

$195,716

Down $233,860 (-54%) from 2022

Expenses

Down

$321,943

Down $10,947 (-3.3%) from 2022

Net Income

Down

-$126,227

Down $222,913 (-231%) from 2022

Trend Graphs

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2013: $8,292Liabilities 2013: $02013Assets 2014: $11,203Liabilities 2014: $0Net Assets 2014: $11,2032014Assets 2015: $2,798Liabilities 2015: $0Net Assets 2015: $2,7982015Assets 2016: $33,122Liabilities 2016: $15,774Net Assets 2016: $17,3482016Assets 2017: $26,834Liabilities 2017: $23,886Net Assets 2017: $2,9482017Assets 2018: $23,529Liabilities 2018: $17,512Net Assets 2018: $6,0172018Assets 2019: $32,845Liabilities 2019: $4,912Net Assets 2019: $27,9332019Assets 2020: $19,960Liabilities 2020: $104,043Net Assets 2020: -$84,0832020Assets 2021: $82,319Liabilities 2021: $12,210Net Assets 2021: $70,1092021Assets 2022: $188,818Liabilities 2022: $22,023Net Assets 2022: $166,7952022Assets 2023: $43,560Liabilities 2023: $2,992Net Assets 2023: $40,5682023

Highlighted filing

2023

Assets$43,560
Liabilities$2,992
Net Assets$40,568

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $82,471Expenses 2013: $74,179Net Income 2013: $8,2922013Revenue 2014: $246,926Expenses 2014: $244,015Net Income 2014: $2,9112014Revenue 2015: $313,540Expenses 2015: $321,945Net Income 2015: -$8,4052015Revenue 2016: $503,180Expenses 2016: $498,230Net Income 2016: $4,9502016Revenue 2017: $901,732Expenses 2017: $916,132Net Income 2017: -$14,4002017Revenue 2018: $732,037Expenses 2018: $730,015Net Income 2018: $2,0222018Revenue 2019: $713,999Expenses 2019: $703,061Net Income 2019: $10,9382019Revenue 2020: $276,701Expenses 2020: $388,717Net Income 2020: -$112,0162020Revenue 2021: $433,089Expenses 2021: $285,689Net Income 2021: $147,4002021Revenue 2022: $429,576Expenses 2022: $332,890Net Income 2022: $96,6862022Revenue 2023: $195,716Expenses 2023: $321,943Net Income 2023: -$126,2272023

Highlighted filing

2023

Revenue$195,716
Expenses$321,943
Net Income-$126,227

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 18, 2024
Return Version
2023v5.0
Gross Receipts
$195,716
Mission and Program Overview

Mission

Enlightened theatrics furthers the cultural progress and unity of salem's diverse and vibrant community by providing sincere and compelling theatrical experiences presented by the highest quality local and national artists. In addition to advancing young and emerging artists through strong education and training programs while actively pursuing the accessibility of theatre education for all.

To enrich and expand the arts experience of the mid-willamette valley through theatre arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$162,316$25,627▼ $136,689
Land, Buildings, and Equipment, Net$6,462$4,659▼ $1,803
Prepaid Expenses and Deferred Charges$12,540$3,874▼ $8,666
Accounts Receivable$7,500$500▼ $7,000
Total Assets$188,818$43,560▼ $145,258
Other Assets Total$0$8,900▲ $8,900
Liabilities
Deferred Revenue$18,793$0▼ $18,793
Accounts Payable and Accrued Expenses$3,230$2,992▼ $238
Total Liabilities$22,023$2,992▼ $19,031
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$166,795$40,568▼ $126,227
Total Net Assets Fund Balance$166,795$40,568▼ $126,227
Total Liabilities and Net Assets / Fund Balance$188,818$43,560▼ $145,258

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,659$4,357$9,016
Other Assets Org$8,900--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jessica PetersonExecutive DirectorFT$65,000$65,000

Board Members and Trustees

NameTitle
Tiffany CarstensenPresident
Emilio SolanoDirector
Jacque JacobsDirector
Carole AstleySecretary
Josh BaileyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$140,093
Program Service Revenue
$46,738
Investment Income
$2,478
Other Revenue
$6,407
All Other Contributions
$140,093
Change in Net Assets
$-126,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,624
Salaries, Compensation, and Employee Benefits$153,319
Total Fundraising Expense$75
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$65,000-$65,000
Other Salaries and Wages$27,111$35,197-$62,308
Fees for Services Other$42,667$3,013-$45,680
Fees for Services Legal-$30,186-$30,186
Occupancy$2,100$17,875-$19,975
Other Employee Benefits-$13,267-$13,267
Payroll Taxes$2,799$9,945-$12,744
Information Technology$235$6,081-$6,316
Office Expenses$2,620$3,378-$5,998
Insurance-$5,471-$5,471
Other Expenses$298$2,859$35$3,192
Depreciation Depletion-$1,803-$1,803
Total Functional Expenses$117,071$204,797$75$321,943
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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 B, Line 11B

A copy of the form 990 is reviewed by the organization's president prior to signing.

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

To ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following: (a) whether compensation agreements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining (b) whether partnerships, joint ventures, and arrangements with management organizations conform to the organization's written policies, are properly recorded, reflect reasonable investment or payment for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.

Form 990, Part VI, Section B, Line 15B

Compensation was determined as a written letter and request to the board of directors. This was looked over by the board of directors during their executive session in august of 2023. Negotiation took place with the applicant and board president for a final approval taking place in august 2023.

Form 990, Part VI, Section C, Line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Enlightened Theatrics
EIN
46-2041048
Phone
5035853427
Address
643 UNION ST 200, SALEM, OR 97301

Signing Officer

Name
Tiffany Carstensen
Title
President
Phone
5035853427
Signed
2024-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tiffany Carstensen
Formed
2013
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
21
Volunteers
25

Preparer

Firm
Aldrich Cpas and Advisors Llp
Address
1903 WRIGHT PLACE 180, CARLSBAD, CA 92008
Preparer
Debra D Smith CPA
Phone
7604318440
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract services: program service expenses 39,912. Management and general expenses 0. Fundraising expenses 0. Total expenses 39,912. Bank fees: program service expenses 0. Management and general expenses 2,626. Fundraising expenses 0. Total expenses 2,626. Merchant fees: program service expenses 2,755. Management and general expenses 387. Fundraising expenses 0. Total expenses 3,142.

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IRS990/ProgSrvcAccomActy2Grp/Desc0THROUGH ET'S ALL ABILITIES CAMPS, STUDENTS INCREASE THEIR CONFIDENCE AND INTERPERSONAL, SOCIAL, AND COMMUNICATION SKILLS BY EXPLORING IMPROVISATION, ROLE PLAY, CHARACTER BUILDING AND SCRIPT WRITING. EACH 90-MINUTE CLASS IS BROKEN INTO FIVE 15-MINUTE SEGMENTS AND COVERS SUCH TOPICS AS 1) MOVEMENT: BEING COMFORTABLE IN MOVEMENT AND OWN PERSONAL SPACE; 2) TEAMWORK: ENSEMBLE BUILDING, WORKING TOGETHER; 3) THEATER: WHAT IS THEATER, WHAT IS THE WORLD OF THEATER; 4) IMPROVISATION, HOW TO IMPROV AND BE A STORYTELLER; 5) ENVIRONMENT: USE OF BODIES IN ESTABLISHED AND DIFFERENT ENVIRONMENTS; 6) CHARACTER ASSESSMENT; AND 7) ULTIMATELY BUILDING A STORY: TAKING ALL OF THE ELEMENTS LEARNED AND PUTTING THOSE THINGS TOGETHER. IF STUDENTS ARE COMFORTABLE WITH IT, CAMPS CONCLUDE WITH A SMALL, PRIVATE PRESENTATION FOR FAMILIES.CAMPS WILL AGAIN BE LED BY SARAH OLBRANTZ, AN MA CANDIDATE IN DRAMA THERAPY AT ANTIOCH UNIVERSITY IN SEATTLE, WA. OLBRANTZ PLANS CAMPS TO INCLUDE BREAKS, SENSORY SENSITIVE ROOMS, AND A SAFE SPACE TO LEARN, PLAY AND DEVELOP CREATIVE TEAM-BUILDING SKILLS. BASED ON FEEDBACK FROM LAST YEAR, ET IS ALSO SEEKING QUALIFIED VOLUNTEERS FROM THE MENTAL HEALTH AND DISABILITY FIELD TO SUPPORT THE CAMPS. ALL ABILITIES CAMP (MARCH 27-31) ENLIGHTENED THEATRICS IS PROUD TO BE THE ONLY PACIFIC NORTHWEST LOCATION FOR BROADWAY DREAMS' SUMMER INTENSIVES, A 6-DAY TRAINING OPPORTUNITY FOR OUR LOCAL STUDENTS IN ADDITION TO STUDENTS FROM AROUND THE COUNTRY. ALL WILL TRAIN IN VOICE, ACTING, AND DANCE WITH 3-4 BROADWAY FACULTY, CULMINATING A PERFORMANCE THAT FEATURES BOTH STUDENTS AND BROADWAY PERFORMERS. LOCAL TECHNICIANS AND TEACHING ARTISTS WILL BE HIRED TO CREATE THE SCENIC, LIGHTING, SOUND, AND ACCOMPANIMENT FOR THE REHEARSALS AND PERFORMANCES. STUDENTS AND FACULTY COMING IN FROM OUT OF TOWN WILL PATRONIZE OUR LOCAL HOTELS AND RESTAURANTS, MAKING THIS EXPERIENCE AN EXTREMELY FRUITFUL ENDEAVOR FOR OUR COMMUNITY. BROADWAY DREAMS (JULY 9)OUR ANNUAL SUMMER CAMPS PROVIDE STUDENTS THE OPPORTUNITY TO LEARN WITHOUT THE PRESSURE OF PERFORMANCE. THIS IS A GREAT WAY FOR STUDENTS TO ATTAIN NEW SKILLS, SHARPEN OLD ONES, OR TRY THEATRE FOR THE FIRST TIME. IN SMALL GROUPS, STUDENTS CAN GET HANDS-ON TRAINING FOR THEIR FUTURE AS THEATRE ARTISTS. SUMMER CAMPS (AUGUST 14-25)"STUDENT INVESTMENT INTO THE CLASS GOES DIRECTLY BACK TO THEM IN PROVIDING INDUSTRY PROFESSIONALS TO EDUCATE, INVESTING IN PERFORMANCE RIGHTS, AND THEIR OWN PERSONAL MEMORIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt080388
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt09769
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0367178
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0352
IRS990/PYOtherExpensesAmt0147484
IRS990/PYOtherRevenueAmt01676
IRS990/PYProgramServiceRevenueAmt060370
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IRS990/PYSalariesCompEmpBnftPaidAmt0185406
IRS990/PYTotalExpensesAmt0332890
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0429576
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-126227
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt036969
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt013000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt030700
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0135520
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0487500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0666720
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0140093
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0367178
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0396481
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0214495
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0598957
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01717204
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02478
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0352
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07878
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02267
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0314
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt046738
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt060370
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt027781
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt059028
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0119186
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0313103
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt05757
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0680
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0949
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt02133
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt021276
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt030795
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02478
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0352
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07878
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02267
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0314
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt013289
IRS990ScheduleA/InvestmentIncomeCYPct00.00640
IRS990ScheduleA/InvestmentIncomePYPct00.00420
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt0650
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt0722
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt01372
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0274
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0274
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.67170
IRS990ScheduleA/PublicSupportPY509Pct00.56500
IRS990ScheduleA/PublicSupportTotal509Amt01394382
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt013000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt030700
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0135520
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0487500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0666720
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0425211
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0275656
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0739419
IRS990ScheduleA/Total509Grp/TotalAmt02061102
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0195716
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0433089
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0277923
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0739733
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02076037
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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/BookValueAmt04659
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04357
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09016
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt08900
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04659
IRS990ScheduleD/TotalBookValueOtherAssetsAmt08900
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S PRESIDENT PRIOR TO SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING: (A) WHETHER COMPENSATION AGREEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING (B) WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENT FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION WAS DETERMINED AS A WRITTEN LETTER AND REQUEST TO THE BOARD OF DIRECTORS. THIS WAS LOOKED OVER BY THE BOARD OF DIRECTORS DURING THEIR EXECUTIVE SESSION IN AUGUST OF 2023. NEGOTIATION TOOK PLACE WITH THE APPLICANT AND BOARD PRESIDENT FOR A FINAL APPROVAL TAKING PLACE IN AUGUST 2023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 39,912. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,912. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,626. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,626. MERCHANT FEES: PROGRAM SERVICE EXPENSES 2,755. MANAGEMENT AND GENERAL EXPENSES 387. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,142.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0188818
IRS990/TotalAssetsEOYAmt043560
IRS990/TotalAssetsGrp/BOYAmt0188818
IRS990/TotalAssetsGrp/EOYAmt043560
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0140093
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt075
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0204797
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0117071
IRS990/TotalFunctionalExpensesGrp/TotalAmt0321943
IRS990/TotalGrossUBIAmt0650
IRS990/TotalLiabilitiesBOYAmt022023
IRS990/TotalLiabilitiesEOYAmt02992
IRS990/TotalLiabilitiesGrp/BOYAmt022023
IRS990/TotalLiabilitiesGrp/EOYAmt02992
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0166795
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0117071
IRS990/TotalProgramServiceRevenueAmt046738
IRS990/TotalReportableCompFromOrgAmt065000
IRS990/TotalRevenueGrp/ExclusionAmt08235
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt046738
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0195716
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0650
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0188818
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt043560
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0643 UNION ST 200
IRS990/USAddress/CityNm0SALEM

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