Civic Intelligence

Laughter Arts Foundation Inc

EIN 73-1663139 • 501(c)3 • Middle River, MD

Profile

The first is to help provide entertainment to those who may not be able to afford it. Second, laf wants to help further the variety performing arts through funding, managing, and encouraging workshops, festivals, and performances. Laf's third purpose is to help others raise funds for worthy causes through variety arts' performances.

1120 Burke RoadMiddle River, MD 21220

laughterartsfoundation.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

32nd percentile

-8.6%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

25th percentile

-34%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

56th percentile

2.8%

Faster revenue growth than 56% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$1,883

Down $974 (-34%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,883

Down $974 (-34%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin32nd percentile

Revenue

Up

$11,305

Up $305 (+2.8%) from 2023

Expenses

Up

$12,279

Up $3,725 (+44%) from 2023

Net Income

Down

-$974

Down $3,420 (-140%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$6.0K$4.0K$2.0K$0Assets 2016: $4,000Liabilities 2016: $02016Assets 2017: $6,000Liabilities 2017: $02017Assets 2019: $50Liabilities 2019: $0Net Assets 2019: $502019Assets 2020: $445Liabilities 2020: $0Net Assets 2020: $4452020Assets 2021: $1,235Liabilities 2021: $0Net Assets 2021: $1,2352021Assets 2022: $411Liabilities 2022: $0Net Assets 2022: $4112022Assets 2023: $2,857Liabilities 2023: $0Net Assets 2023: $2,8572023Assets 2024: $1,883Liabilities 2024: $0Net Assets 2024: $1,8832024

Highlighted filing

2024

Assets$1,883
Liabilities$0
Net Assets$1,883
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$15K$10K$5.0K$0-$5.0KRevenue 2016: $5,000Expenses 2016: $1,000Net Income 2016: $4,0002016Revenue 2017: $6,000Expenses 2017: $4,000Net Income 2017: $2,0002017Revenue 2019: $80Expenses 2019: $30Net Income 2019: $502019Revenue 2020: $601Expenses 2020: $196Net Income 2020: $4052020Revenue 2021: $1,020Expenses 2021: $230Net Income 2021: $7902021Revenue 2022: $705Expenses 2022: $1,529Net Income 2022: -$8242022Revenue 2023: $11,000Expenses 2023: $8,554Net Income 2023: $2,4462023Revenue 2024: $11,305Expenses 2024: $12,279Net Income 2024: -$9742024

Highlighted filing

2024

Revenue$11,305
Expenses$12,279
Net Income-$974
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,883
Liabilities
$0
Net assets
$1,883
Revenue
$11,305
Expenses
$12,279
Net income
-$974
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$11.3$12.3$0.97
2023Detailed filing. Detailed filing data is available for this year.$2.86$0.00$2.86$11.0$8.55$2.45
2022Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.71$1.53$0.82
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$1.02$0.23$0.79
2020Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.60$0.20$0.41
2019Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.08$0.03$0.05
2017Summary only. Only limited summary data is available for this year.$6.00$0.00$6.00$4.00$2.00
2016Summary only. Only limited summary data is available for this year.$4.00$0.00$5.00$1.00$4.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 15, 2025
Return Version
2024v5.0
Gross Receipts
$11,305
Mission and Program Overview

Mission

The first is to help provide entertainment to those who may not be able to afford it. Second, laf wants to help further the variety performing arts through funding, managing, and encouraging workshops, festivals, and performances. Laf's third purpose is to help others raise funds for worthy causes through variety arts' performances.

Program Services

DescriptionGrantsExpenses
This year LAF started a campaign called Humor Me where they provided virtual shows through donations to loved ones who were experiencing a medical event.$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael RosmanPresidentPT$0--
Philip DePaloSecretary TreasurerPT$0--
Wil AllynBoard Member-$0--
Todd StrongBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Laughter Arts Foundation Inc
EIN
73-1663139
Phone
4103718049
Address
1120 Burke Road, Middle River, MD 21220

Signing Officer

Name
Philip DePalo
Title
Treasurer
Phone
4103718049
Signed
2025-10-15
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 10

“Donations for variety entertainers at public events.”

Raw XML Appendix194 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Philip DePalo
IRS990EZ/BooksInCareOfDetail/PhoneNum04103718049
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01120 Burke Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Middle River
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd021220
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02857
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01883
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt011305
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-974
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06524
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt02857
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01883
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt05000
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt011305
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt02857
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01883
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt02857
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01883
IRS990EZ/OccupancyRentUtltsAndMaintAmt0710
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Michael Rosman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Philip DePalo
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Wil Allyn
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Todd Strong
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Member
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt00
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE FIRST IS TO HELP PROVIDE ENTERTAINMENT TO THOSE WHO MAY NOT BE ABLE TO AFFORD IT. SECOND, LAF WANTS TO HELP FURTHER THE VARIETY PERFORMING ARTS THROUGH FUNDING, MANAGING, AND ENCOURAGING WORKSHOPS, FESTIVALS, AND PERFORMANCES. LAF'S THIRD PURPOSE IS TO HELP OTHERS RAISE FUNDS FOR WORTHY CAUSES THROUGH VARIETY ARTS' PERFORMANCES.
IRS990EZ/PrintingPublicationsPostageAmt045
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0This year LAF started a campaign called Humor Me where they provided virtual shows through donations to loved ones who were experiencing a medical event.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MD
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt012279
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt011305
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0laughterartsfoundation.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt011305
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt011001
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt057
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt077
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0593
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt023033
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0648
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0943
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01591
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt024624
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt011305
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt011001
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0705
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01020
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0593
IRS990ScheduleA/Total509Grp/TotalAmt024624
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt011305
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt011001
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0705
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01020
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0593
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt024624
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Donations for variety entertainers at public events.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 10
ReasonableCauseExplanation/ExplanationTxt0Change of accountants
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Philip DePalo
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04103718049
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAUGHTER ARTS FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LAUG
ReturnHeader/Filer/EIN0731663139
ReturnHeader/Filer/PhoneNum04103718049
ReturnHeader/Filer/USAddress/AddressLine1Txt01120 Burke Road
ReturnHeader/Filer/USAddress/CityNm0Middle River
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021220
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-10-15T09:09:44-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits