Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
EIN 46-5409942 • 501(c)3 • Elkhart, IN
Profile
To promote, support, and provide financial and operational assistance to improve and enhance the operations of the lerner theatre, a municipally owned performing arts theatre and event space located in elkhart, indiana, and assist in the preservation of the historical facility.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Assets
Up$894,734
Up $291,119 (+48%) from 2023
Liabilities
Flat$500,000
Flat from 2023
Net Assets
Up$394,734
Up $291,119 (+281%) from 2023
Revenue
Up$459,479
Up $118,368 (+35%) from 2023
Expenses
Down$249,674
Down $189,777 (-43%) from 2023
Net Income
Up$209,805
Up $308,145 (+313%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To promote, support, and provide financial and operational assistance to improve and enhance the operations of the lerner theatre, a municipally owned performing arts theatre and event space located in elkhart, indiana, and assist in the preservation of the historical facility.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $24,795 | $72,067 | ▲ $47,272 |
| Accounts Receivable | $11,081 | $10,136 | ▼ $945 |
| Savings and Temporary Cash Investments | $11 | $11 | → $0 |
| Total Assets | $603,615 | $894,734 | ▲ $291,119 |
| Other Assets Total | $567,728 | $812,520 | ▲ $244,792 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $500,000 | $500,000 | → $0 |
| Total Liabilities | $500,000 | $500,000 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $103,615 | $394,734 | ▲ $291,119 |
| Total Net Assets Fund Balance | $103,615 | $394,734 | ▲ $291,119 |
| Total Liabilities and Net Assets / Fund Balance | $603,615 | $894,734 | ▲ $291,119 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $173,115 | - | - |
| Name | Title |
|---|---|
| Ashley Martin | President |
| Isaac Torres | Vice President |
| Dallas Bergl | Director |
| Gary Boyn | Director |
| Elizabeth Bond | Secretary |
| Bob Deputy | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $249,674 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $174,264 | $4,375 | - | $178,639 |
| Advertising | $21,246 | - | - | $21,246 |
| Fees for Services Accounting | - | $15,377 | - | $15,377 |
| Office Expenses | $7,245 | $2,405 | - | $9,650 |
| Travel | $2,236 | - | - | $2,236 |
| Other Expenses | $1,023 | - | - | $1,023 |
| Insurance | - | $427 | - | $427 |
| Information Technology | - | $390 | - | $390 |
| All Other Expenses | $33 | - | - | $33 |
| Total Functional Expenses | $226,700 | $22,974 | $0 | $249,674 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The board president and accountant work with the tax preparer to provide information for the tax return. Once the return is prepared, the board president provides a copy of form 990 to the board members for review and approval prior to filing with the irs.”
“The organization's governing documents and annual financial statements are available upon request. No documents available to the public.”
“Artist fees: program service expenses 49,400. Management and general expenses 0. Fundraising expenses 0. Total expenses 49,400. Co-pro settlement fees: program service expenses 112,821. Management and general expenses 0. Fundraising expenses 0. Total expenses 112,821. Labor: program service expenses 12,043. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,043. Consulting fees: program service expenses 0. Management and general expenses 4,375. Fundraising expenses 0. Total expenses 4,375.”
“Change in beneficial interest 81,314.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 11081 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 10136 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE, SUPPORT, AND PROVIDE FINANCIAL AND OPERATIONAL ASSISTANCE TO IMPROVE AND ENHANCE THE OPERATIONS OF THE LERNER THEATRE, A MUNICIPALLY OWNED PERFORMING ARTS THEATRE AND EVENT SPACE LOCATED IN ELKHART, INDIANA, AND ASSIST IN THE PRESERVATION OF THE HISTORICAL FACILITY. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 21246 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 21246 |
| IRS990/AllOtherContributionsAmt | 0 | 266624 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 33 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 33 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ASHLEY MARTIN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5742953300 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1516 MIDDLEBURY ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ELKHART |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46516 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 24795 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 72067 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 266624 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 223 |
| IRS990/CYOtherExpensesAmt | 0 | 249674 |
| IRS990/CYOtherRevenueAmt | 0 | 5448 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 187184 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 209805 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 249674 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 459479 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | TO PROMOTE, SUPPORT, AND PROVIDE FINANCIAL AND OPERATIONAL ASSISTANCE TO IMPROVE AND ENHANCE THE OPERATIONS OF THE LERNER THEATRE, A MUNICIPALLY OWNED PERFORMING ARTS THEATRE AND EVENT SPACE LOCATED IN ELKHART, INDIANA, AND ASSIST IN THE PRESERVATION OF THIS HISTORICAL FACILITY. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 226700 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 15377 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15377 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 4375 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 174264 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 178639 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | GARY BOYN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DALLAS BERGL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ELIZABETH BOND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BOB DEPUTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ISAAC TORRES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ASHLEY MARTIN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2014 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 459479 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 390 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 390 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 427 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 427 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 223 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 223 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROMOTE, SUPPORT, AND PROVIDE FINANCIAL AND OPERATIONAL ASSISTANCE TO IMPROVE AND ENHANCE THE OPERATIONS OF THE LERNER THEATRE, A MUNICIPALLY OWNED PERFORMING ARTS THEATRE AND EVENT SPACE LOCATED IN ELKHART, INDIANA, AND ASSIST IN THE PRESERVATION OF THE HISTORICAL FACILITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 103615 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 394734 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 103615 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 394734 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2405 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7245 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9650 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 567728 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 812520 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 81314 |
| IRS990/OtherExpensesGrp/Desc | 0 | SHOW EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | VOLUNTEER EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | CATERING FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | LICENSES AND FEES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 8926 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7621 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 4106 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1023 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 8926 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 7621 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4106 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1023 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | VOLUNTEER PROGRAM INCO |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3225 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2223 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3225 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 2223 |
| IRS990/OtherRevenueTotalAmt | 0 | 5448 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ASHLEY MARTIN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711300 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TICKET SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 187184 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 187184 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 33236 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 361 |
| IRS990/PYOtherExpensesAmt | 0 | 439451 |
| IRS990/PYOtherRevenueAmt | 0 | 11028 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 296486 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -98340 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 439451 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 341111 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 209805 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 192632 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 11 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 11 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | ADVERTISING COMMISSIONS - 2020 AMOUNT: $ 500. 2023 AMOUNT: $ 2,238. VPI COAT CHECK REVENUE - 2020 AMOUNT: $ 302. 2021 AMOUNT: $ 390. 2022 AMOUNT: $ 677. 2023 AMOUNT: $ 462. 2024 AMOUNT: $ 1,396. VPI OTHER INCOME - 2021 AMOUNT: $ 930. 2022 AMOUNT: $ 2,982. 2023 AMOUNT: $ 59. 2024 AMOUNT: $ 72. MERCHANDISE SELLERS FEES - 2020 AMOUNT: $ 100. 2021 AMOUNT: $ 1,129. 2022 AMOUNT: $ 1,750. 2023 AMOUNT: $ 4,969. 2024 AMOUNT: $ 755. OTHER INCOME - 2021 AMOUNT: $ 4. 2022 AMOUNT: $ 29,176. 2023 AMOUNT: $ 3,300. CATERING COMMISSIONS - 2024 AMOUNT: $ 3,225. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 266624 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 33236 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 66700 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 70249 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17492 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 454301 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 223 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 361 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 350 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 449 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 342 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1725 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 1188439 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 5448 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 11028 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 34585 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2453 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 902 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 54416 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.79330 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.72470 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 404928 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 49373 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 266624 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 33236 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 66700 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 70249 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17492 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 454301 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 510442 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 639405 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 173115 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | BENEFICIAL INTEREST IN CFEC |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | NON-ENDOWED FUND |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 812520 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD PRESIDENT AND ACCOUNTANT WORK WITH THE TAX PREPARER TO PROVIDE INFORMATION FOR THE TAX RETURN. ONCE THE RETURN IS PREPARED, THE BOARD PRESIDENT PROVIDES A COPY OF FORM 990 TO THE BOARD MEMBERS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. NO DOCUMENTS AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ARTIST FEES: PROGRAM SERVICE EXPENSES 49,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,400. CO-PRO SETTLEMENT FEES: PROGRAM SERVICE EXPENSES 112,821. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 112,821. LABOR: PROGRAM SERVICE EXPENSES 12,043. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,043. CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,375. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,375. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CHANGE IN BENEFICIAL INTEREST 81,314. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XI, LINE 9: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 603615 |
| IRS990/TotalAssetsEOYAmt | 0 | 894734 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 603615 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 894734 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 266624 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 22974 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 226700 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 249674 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 500000 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 500000 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 500000 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 500000 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 103615 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 394734 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 226700 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 187184 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 223 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 192632 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 459479 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 603615 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 894734 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 2236 |
| IRS990/TravelGrp/TotalAmt | 0 | 2236 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 500000 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 500000 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 410 S MAIN ST |
| IRS990/USAddress/CityNm | 0 | ELKHART |
| IRS990/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/USAddress/ZIPCd | 0 | 46516 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | HTTPS://FRIENDSOFTHELERNER.ORG/ |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ASHLEY MARTIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5742934469 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRIENDS OF THE LERNER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 465409942 |
| ReturnHeader/Filer/PhoneNum | 0 | 5742934469 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 410 S MAIN ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ELKHART |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46516 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351307701 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KRUGGEL LAWTON & COMPANY LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 210 S MICHIGAN ST SUITE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SOUTH BEND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 46601 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5742894011 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JESSICA KEATON |
| ReturnHeader/ReturnTs | 0 | 2025-09-15T09:50:04-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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