Civic Intelligence

Valley Performing Arts Center

EIN 46-3676544 • 501(c)3 • Sunnyside, WA

Profile

The mission of the Valley Performing Arts Center is to provide a challenging, enriching, and meaningful arts education that nurtures and respects the individual student and the diverse community of learners in an inspiring environment. The primary goal of the Valley Performing Arts Center is to provide multiple opportunities and options for students to excel in numerous art forms. The founding directors of VPAC believe there is exceptional talent in their community, and therefore aspire to help young people succeed in performing, build confidence, and foster a love for the arts

401 S 7th StreetSunnyside, WA 98944

valleyperformingarts.net

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

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

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

Liabilities / Revenue

77th percentile

0.05x

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

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

Net Margin

44th percentile

-0.4%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

86th percentile

$3,472

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

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

Asset Growth

61st percentile

4.3%

Faster asset growth than 61% of similar nonprofits.

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

Revenue Growth

70th percentile

17%

Faster revenue growth than 70% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$68,518

Up $2,805 (+4.3%) from 2023

Liabilities

Up

$5,535

Up $3,237 (+141%) from 2023

Net Assets

Down

$62,983

Down $432 (-0.7%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin44th percentile

Revenue

Up

$122,573

Up $17,583 (+17%) from 2023

Expenses

Up

$123,005

Up $36,875 (+43%) from 2023

Net Income

Down

-$432

Down $19,292 (-102%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$80K$60K$40K$20K$0Assets 2020: $40,807Liabilities 2020: $21,773Net Assets 2020: $19,0342020Assets 2021: $36,361Liabilities 2021: $19,355Net Assets 2021: $17,0062021Assets 2022: $50,424Liabilities 2022: $5,869Net Assets 2022: $44,5552022Assets 2023: $65,713Liabilities 2023: $2,298Net Assets 2023: $63,4152023Assets 2024: $68,518Liabilities 2024: $5,535Net Assets 2024: $62,9832024

Highlighted filing

2024

Assets$68,518
Liabilities$5,535
Net Assets$62,983
Open 2024 Filing

Operations Trend

Revenue Growth70th percentile

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

$150K$100K$50K$0-$50KRevenue 2020: $132,885Expenses 2020: $139,366Net Income 2020: -$6,4812020Revenue 2021: $35,496Expenses 2021: $37,524Net Income 2021: -$2,0282021Revenue 2022: $104,582Expenses 2022: $77,033Net Income 2022: $27,5492022Revenue 2023: $104,990Expenses 2023: $86,130Net Income 2023: $18,8602023Revenue 2024: $122,573Expenses 2024: $123,005Net Income 2024: -$4322024

Highlighted filing

2024

Revenue$122,573
Expenses$123,005
Net Income-$432
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$68,518
Liabilities
$5,535
Net assets
$62,983
Revenue
$122,573
Expenses
$123,005
Net income
-$432
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.69$0.06$0.63$1.23$1.23$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.66$0.02$0.63$1.05$0.86$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.50$0.06$0.45$1.05$0.77$0.28
2021Detailed filing. Detailed filing data is available for this year.$0.36$0.19$0.17$0.35$0.38$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.22$0.19$1.33$1.39$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 30, 2025
Return Version
2023v6.0
Gross Receipts
$122,573
Mission and Program Overview

Mission

The mission of the Valley Performing Arts Center is to provide a challenging, enriching, and meaningful arts education that nurtures and respects the individual student and the diverse community of learners in an inspiring environment. The primary goal of the Valley Performing Arts Center is to provide multiple opportunities and options for students to excel in numerous art forms. The founding directors of VPAC believe there is exceptional talent in their community, and therefore aspire to help young people succeed in performing, build confidence, and foster a love for the arts

Program Services

DescriptionGrantsExpenses
Valley Performing Arts Center served 90 students in their community during the 2024-2025 year. One recital was held and multiple performances during the year were held for the community's enjoyment.-$110,762
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lydia MoyerTreasurer-$3,472-$3,472
ERIN MARTINDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Valley Performing Arts Center
EIN
46-3676544
Phone
5098405701
Address
401 S 7th Street, Sunnyside, WA 98944

Signing Officer

Name
Erin Martin
Title
Executive Director
Signed
2025-04-30
Discuss with paid preparer
Yes

Preparer

Firm
Moody Mickelsen Rowley & Adamson P S
Address
7139 W Deschutes Ave, Kennewick, WA 99336
Preparer
Derek Moody
Phone
5097350379
Supplemental Narrative

Additional Explanations

Other Revenue.1

“YouTube Income $12089”

Other Expenses.1001

“Advertising and Promotion $2842”

Other Expenses.1002

“Office Expenses $4805”

Other Expenses.1005

“Travel $579”

Other Expenses.1009

“Depreciation $7308”

Other Expenses.1012

“Insurance $887”

Other Expenses.1

“Performance Expense $23746”

Other Expenses.2

“YouTube Expense $5913”

Other Expenses.3

“SUPPLIES $5798”

Other Expenses.4

“TAXES $2291”

Other Expenses.5

“Training and education $2125”

Other Expenses.6

“Merchant Service Fees $964”

Other Expenses.7

“MEALS $400”

Other Assets.1002

“Furniture and Fixtures - Beginning $2118 Furniture and Fixtures - Ending $706”

Other Assets.1003

“Machinery and Equipment - Beginning $5918 Machinery and Equipment - Ending $3964”

Total Liabilities.1

“- Beginning $0 - Ending $0”

Total Liabilities.2

“Credit Card - Beginning $993 Credit Card - Ending $3662”

Raw XML Appendix184 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/BooksInCareOfDetail/USAddress/CityNm0SUNNYSIDE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd098944
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IRS990EZ/MethodOfAccountingAccrualInd0X
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IRS990EZ/NetAssetsOrFundBalancesEOYAmt062983
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt063415
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt062983
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt13472
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ERIN MARTIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Lydia Moyer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/OrganizationHadUBIInd0true
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt04670
IRS990EZ/OtherExpensesTotalAmt057658
IRS990EZ/OtherRevenueTotalAmt012089
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
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IRS990EZ/ProgramServiceRevenueAmt0110484
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Valley Performing Arts Center served 90 students in their community during the 2024-2025 year. One recital was held and multiple performances during the year were held for the community's enjoyment.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0110762
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt042888
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02298
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt05535
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0123005
IRS990EZ/TotalProgramServiceExpensesAmt0110762
IRS990EZ/TotalRevenueAmt0122573
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https://valleyperformingarts.net/
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0110484
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt084204
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt059786
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016985
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0114434
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0385893
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt06675
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt073368
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt029188
IRS990ScheduleA/OtherIncome509Grp/TotalAmt029188
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.79000
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/TotalAmt0385893
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0122572
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0121109
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0488449
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YouTube Income $12089
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Advertising and Promotion $2842
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Office Expenses $4805
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Travel $579
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Depreciation $7308
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance $887
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Performance Expense $23746
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7YouTube Expense $5913
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SUPPLIES $5798
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TAXES $2291
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10TRAINING AND EDUCATION $2125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Merchant Service Fees $964
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12MEALS $400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Furniture and Fixtures - Beginning $2118 Furniture and Fixtures - Ending $706
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Machinery and Equipment - Beginning $5918 Machinery and Equipment - Ending $3964
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15- Beginning $0 - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Credit Card - Beginning $993 Credit Card - Ending $3662
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Total Liabilities.2
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIN MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VALLEY PERFORMING ARTS CENTER
ReturnHeader/Filer/BusinessNameControlTxt0VALL
ReturnHeader/Filer/EIN0463676544
ReturnHeader/Filer/PhoneNum05098405701
ReturnHeader/Filer/USAddress/AddressLine1Txt0401 S 7th Street
ReturnHeader/Filer/USAddress/CityNm0Sunnyside
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098944
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911321048
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Moody Mickelsen Rowley & Adamson P S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07139 W Deschutes Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kennewick
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099336
ReturnHeader/PreparerPersonGrp/PhoneNum05097350379
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Derek Moody
ReturnHeader/ReturnTs02025-04-30T17:43:17-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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