Other Revenue.1
“YouTube Income $8939”
Valley Performing Arts Center
990EZ • Fiscal year 2025 • EIN 46-3676544
Siviq Scores
Scores are not available for this record yet.
Balance Sheet
Assets
Up$70,393
Up $1,875 (+2.7%) from 2024
Net Assets
Down$58,952
Down $4,031 (-6.4%) from 2024
Liabilities
Up$11,441
Up $5,906 (+107%) from 2024
Revenue And Expenses
Revenue
Up$138,777
Up $16,204 (+13%) from 2024
Expenses
Up$142,808
Up $19,803 (+16%) from 2024
Net Income
Down-$4,031
Down $3,599 (-833%) from 2024
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- May 8, 2026
- Return Version
- 2024v5.2
- Gross Receipts
- $138,777
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
| Description | Grants | Expenses |
|---|---|---|
| Valley Performing Arts Center served 89 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. | - | $121,850 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ERIN MARTIN | Director | PT | $0 | - | - |
| GARY MARTIN | Director | - | $0 | - | - |
| Lydia Moyer | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Valley Performing Arts Center
- EIN
- 46-3676544
- Phone
- 5097781639
- Address
- 401 S 7th Street, Sunnyside, WA 98944
Signing Officer
- Name
- Kylee Thomas
- Title
- Treasurer
- Signed
- 2026-05-08
- 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 Expenses.1001
“Advertising and Promotion $2193”
Other Expenses.1002
“Office Expenses $4359”
Other Expenses.1005
“Travel $998”
Other Expenses.1009
“Depreciation $6402”
Other Expenses.1012
“Insurance $897”
Other Expenses.1
“Performance Expense $19916”
Other Expenses.2
“Miscellaneous expense $4754”
Other Expenses.3
“Training and education $3852”
Other Expenses.4
“SUPPLIES $3303”
Other Expenses.5
“YouTube Expense $2628”
Other Expenses.6
“EVENT EXPENSE $2078”
Other Expenses.7
“TAXES $1395”
Other Expenses.8
“Merchant Service Fees $1251”
Other Assets.1002
“Furniture and Fixtures - Beginning $706 Furniture and Fixtures - Ending $0”
Other Assets.1003
“Machinery and Equipment - Beginning $3964 Machinery and Equipment - Ending $2010”
Total Liabilities.1
“- Beginning $0 - Ending $0”
Total Liabilities.2
“Credit Card - Beginning $3662 Credit Card - Ending $11087”
Raw XML Appendix189 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KYLEE THOMAS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5097781639 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 401 S 7th Street |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SUNNYSIDE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98944 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 34275 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 42552 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4031 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4809 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 68518 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 70393 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 138777 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 29573 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 25831 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 62983 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 58952 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 62983 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 58952 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 27422 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ERIN MARTIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | GARY MARTIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Lydia Moyer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 4670 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 2010 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 54026 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 8939 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | 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 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 129838 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Valley Performing Arts Center served 89 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/ProgramServiceExpensesAmt | 0 | 121850 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 56551 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5535 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 11441 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 142808 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 121850 |
| IRS990EZ/TotalRevenueAmt | 0 | 138777 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | https://valleyperformingarts.net/ |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 129838 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 110484 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 84204 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 59786 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 16985 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 401297 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt | 0 | 8939 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt | 0 | 12088 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 20786 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 15608 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 18211 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 75632 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 29188 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 29188 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.79290 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.79000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 401297 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 129838 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 110484 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 84204 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 59786 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 16985 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 401297 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 138777 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 122572 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 104990 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 104582 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 35196 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 506117 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | YouTube Income $8939 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising and Promotion $2193 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Office Expenses $4359 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Travel $998 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Depreciation $6402 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Insurance $897 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Performance Expense $19916 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | MISCELLANEOUS EXPENSE $4754 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | TRAINING AND EDUCATION $3852 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | SUPPLIES $3303 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | YouTube Expense $2628 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | EVENT EXPENSE $2078 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | TAXES $1395 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Merchant Service Fees $1251 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Furniture and Fixtures - Beginning $706 Furniture and Fixtures - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Machinery and Equipment - Beginning $3964 Machinery and Equipment - Ending $2010 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | - Beginning $0 - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Credit Card - Beginning $3662 Credit Card - Ending $11087 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Revenue.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Total Liabilities.2 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KYLEE THOMAS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-05-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | VALLEY PERFORMING ARTS CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | VALL |
| ReturnHeader/Filer/EIN | 0 | 463676544 |
| ReturnHeader/Filer/PhoneNum | 0 | 5097781639 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 401 S 7th Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Sunnyside |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 98944 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 911321048 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Moody Mickelsen Rowley & Adamson P S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7139 W Deschutes Ave |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Kennewick |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 99336 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5097350379 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Derek Moody |
| ReturnHeader/ReturnTs | 0 | 2026-05-08T10:15:03-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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.
- Assets
- $70,393
- Liabilities
- $11,441
- Net assets
- $58,952
- Revenue
- $138,777
- Expenses
- $142,808
- Net income
- -$4,031