Civic Intelligence

Rosencomet Project

990EZ • Fiscal year 2025 • EIN 85-4356659

Oct 01, 2024 to Sep 30, 2025 • Filed on Jan 25, 2026

PO Box 5453Willowick, OH 44095-5453

(216) 210-7800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

90th percentile

0.31x

Higher debt load relative to assets than 90% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.04x

Higher debt load relative to revenue than 80% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

14th percentile

-28%

Higher net margin than 14% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

6th percentile

-67%

Faster asset growth than 6% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

0.3%

Faster revenue growth than 47% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$15,355

Down $31,011 (-67%) from 2024

Net Assets

Down

$10,555

Down $35,811 (-77%) from 2024

Liabilities

$4,800

No earlier filing loaded for comparison.

Revenue

Up

$118,757

Up $327 (+0.3%) from 2024

Expenses

Up

$152,073

Up $16,330 (+12%) from 2024

Net Income

Down

-$33,316

Down $16,003 (-92%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80K$60K$40K$20K$0Assets 2021: $20,222Liabilities 2021: $0Net Assets 2021: $20,2222021Assets 2022: $19,319Liabilities 2022: $0Net Assets 2022: $19,3192022Assets 2023: $63,678Liabilities 2023: $0Net Assets 2023: $63,6782023Assets 2024: $46,366Net Assets 2024: $46,3662024Assets 2025: $15,355Liabilities 2025: $4,800Net Assets 2025: $10,5552025

Highlighted filing

2025

Assets$15,355
Liabilities$4,800
Net Assets$10,555

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2021: $74,116Expenses 2021: $53,894Net Income 2021: $20,2222021Revenue 2022: $102,048Expenses 2022: $102,951Net Income 2022: -$9032022Revenue 2023: $160,005Expenses 2023: $115,646Net Income 2023: $44,3592023Revenue 2024: $118,430Expenses 2024: $135,743Net Income 2024: -$17,3132024Revenue 2025: $118,757Expenses 2025: $152,073Net Income 2025: -$33,3162025

Highlighted filing

2025

Revenue$118,757
Expenses$152,073
Net Income-$33,316
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 25, 2026
Return Version
2024v5.0
Gross Receipts
$118,757
Mission and Program Overview

Mission

To expand the frontiers of your consideration and to promote creativity, diversity, and spirituality through community. The corporation achieves these purposes by organizing creative events, media, and projects that act as catalysts for positive personal growth

Program Services

DescriptionGrantsExpenses
IN 2025 WE HELD BOTH IN PERSON AND ONLINE GATHERINGS. WE HELD OPENED UP THE MONTHLY ZOOM MEETINGS OF THE CHAMELEON COMMUNITY CLUB (RENAMED) FREE TO THE PUBLIC (RATHER THAN MEMBERSHIP-BASED ACCESS) AS A WAY TO HELP THE FAR-FLUNG COMMUNITY STAY IN TOUCH IN BETWEEN IN-PERSON STARWOOD FESTIVALS. OUR WINTERSTAR SYMPOSIUM PROVIDED AN ONLINE FUNDRAISING OPPORTUNITY AND MUCH- NEEDED COMMUNITY SUPPORT FOR OVER 50 ATTENDEES THROUGH CLASSES, PERFORMANCES AND A PANEL DISCUSSION WITH COMMUNITY ELDERS. ABOUT 680 PEOPLE ATTENDED THE 45TH STARWOOD FESTIVAL, AT WISTERIA EVENT SITE IN POMEROY, OHIO JULY 15-21, 2025, OVER 350 OF WHOM WERE RECIPIENTS OF WORK- SCHOLARSHIPS, WHO MIGHT NOT OTHERWISE AFFORD TO ATTEND. WE PRESENTED APPROXIMATELY 150 WORKSHOPS, AND CURATED APPROXIMATELY 50 SEPARATE LIVE PERFORMANCES BY MUSICIANS, DANCERS, AND OTHER PERFORMING ARTISTS, INCLUDING AFRICAN AND WOMAN-LED GROUPS. WITH CLEVELAND FOUNDATION FUNDING, WE CONTINUED A STIPEND-PAID INTERN PROGRAM THIS YEAR, WITH OUR EXPERIENCED STAGE HANDS TEACHING STUDENTS IN THE RECORDING ARTS TECHNOLOGY PROGRAM AT CUYAHOGA COMMUNITY COLLEGE HOW TO PUT ON A SERIES OF SUCCESSFUL OUTDOOR CONCERTS ON DIFFERENT TYPES OF STAGES. IN ADDITION, WE SECURED 10,000 ADDITIONAL GRANT MONEY FOR BOOSTING THE PUFFERDOME ACOUSTIC SPACE AND ADJACENT OMPHALOS COMMUNITY SPACE, FEEDING THE COMMUNITY (WHILE SHELTERING PEOPLE DURING STORMS) AND BRINGING IN TALENT THAT WOULD OTHERWISE NOT AFFORD TO ATTEND. WE CONTINUED TO FOSTER ARTISTIC AND ECONOMIC OPPORTUNITIES THROUGH OUR VIBRANT VENDING COMMUNITY. WE ARE HONORED TO BE "AMERICA'S LONGEST RUNNING TRANSFORMATIONAL FESTIVAL".-$144,125
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MANDY KIVOWITZ DEFLAVORDirectorPT$0--
STEPHANIE GOOCHSecretaryPT$0--
LISA LEFKORTDirectorPT$0--
KEITH MADDENTreasurerPT$0--
NANCY MITCHELLPresidentPT$0--
SUSAN PARKER-WYNDHAMDirectorPT$0--
RANDOM PATILLODirectorPT$0--
JOE ROTHENBERGDirectorPT$0--
REGIS SEDLOCKDirectorPT$0--
ERICA TORREVice PresidePT$0--
Filing and Contact Details

Filer

Filer Name
Rosencomet Project
EIN
85-4356659
Address
PO BOX 5453, WILLOWICK, OH 44095-5453

Signing Officer

Name
Keith Madden
Title
Treasurer
Signed
2026-01-25
Discuss with paid preparer
Yes

Preparer

Firm
Beatrez & Company Cpas
Address
28018 TERRACE DR, NORTH OLMSTED, OH 44070-4964
Preparer
Hilary Frank Beatrez CPA
Phone
4406681270
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses festival event expenses 137,899 accounting fees 7,000 bank service fees 163 filing fees 80 postage and mailing 68 printing and copying 64 supplies 180 website maintenance 1,789 advertising 1,418 recording archive 240 meetings 153 liability insurance 705 other expenses 36 non-investment depreciation 2,278 total 152,073

Form 990-ez, Part II, Line 24

Equipment 9,982 12,428 less accumulated depreciation 2,495 4,773 operating lease rou asset 9,405 4,800 total 16,892 12,455

Form 990-ez, Part II, Line 26

Operating lease liability 9,405 4,800

Form 990-ez, Part III

To expand the frontiers of your consideration and to promote creativity, diversity, and spirituality through community. The corporation achieves these purposes by organizing creative events, media, and projects that act as catalysts for positive personal growth

Form 990-ez, Part III, Line 28

In 2025 we held both in person and online gatherings. We held opened up the monthly zoom meetings of the chameleon community club (renamed) free to the public (rather than membership-based access) as a way to help the far-flung community stay in touch in between in-person starwood festivals. Our winterstar symposium provided an online fundraising opportunity and much- needed community support for over 50 attendees through classes, performances and a panel discussion with community elders. About 680 people attended the 45th starwood festival, at wisteria event site in pomeroy, ohio july 15-21, 2025, over 350 of whom were recipients of work- scholarships, who might not otherwise afford to attend. We presented approximately 150 workshops, and curated approximately 50 separate live performances by musicians, dancers, and other performing artists, including african and woman-led groups. With cleveland foundation funding, we continued a stipend-paid intern program this year, with our experienced stage hands teaching students in the recording arts technology program at cuyahoga community college how to put on a series of successful outdoor concerts on different types of stages. In addition, we secured 10,000 additional grant money for boosting the pufferdome acoustic space and adjacent omphalos community space, feeding the community (while sheltering people during storms) and bringing in talent that would otherwise not afford to attend. We continued to foster artistic and economic opportunities through our vibrant vending community. We are honored to be "america's longest running transformational festival".

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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES FESTIVAL EVENT EXPENSES 137,899 ACCOUNTING FEES 7,000 BANK SERVICE FEES 163 FILING FEES 80 POSTAGE AND MAILING 68 PRINTING AND COPYING 64 SUPPLIES 180 WEBSITE MAINTENANCE 1,789 ADVERTISING 1,418 RECORDING ARCHIVE 240 MEETINGS 153 LIABILITY INSURANCE 705 OTHER EXPENSES 36 NON-INVESTMENT DEPRECIATION 2,278 TOTAL 152,073
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUIPMENT 9,982 12,428 LESS ACCUMULATED DEPRECIATION 2,495 4,773 OPERATING LEASE ROU ASSET 9,405 4,800 TOTAL 16,892 12,455
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OPERATING LEASE LIABILITY 9,405 4,800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO EXPAND THE FRONTIERS OF YOUR CONSIDERATION AND TO PROMOTE CREATIVITY, DIVERSITY, AND SPIRITUALITY THROUGH COMMUNITY. THE CORPORATION ACHIEVES THESE PURPOSES BY ORGANIZING CREATIVE EVENTS, MEDIA, AND PROJECTS THAT ACT AS CATALYSTS FOR POSITIVE PERSONAL GROWTH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IN 2025 WE HELD BOTH IN PERSON AND ONLINE GATHERINGS. WE HELD OPENED UP THE MONTHLY ZOOM MEETINGS OF THE CHAMELEON COMMUNITY CLUB (RENAMED) FREE TO THE PUBLIC (RATHER THAN MEMBERSHIP-BASED ACCESS) AS A WAY TO HELP THE FAR-FLUNG COMMUNITY STAY IN TOUCH IN BETWEEN IN-PERSON STARWOOD FESTIVALS. OUR WINTERSTAR SYMPOSIUM PROVIDED AN ONLINE FUNDRAISING OPPORTUNITY AND MUCH- NEEDED COMMUNITY SUPPORT FOR OVER 50 ATTENDEES THROUGH CLASSES, PERFORMANCES AND A PANEL DISCUSSION WITH COMMUNITY ELDERS. ABOUT 680 PEOPLE ATTENDED THE 45TH STARWOOD FESTIVAL, AT WISTERIA EVENT SITE IN POMEROY, OHIO JULY 15-21, 2025, OVER 350 OF WHOM WERE RECIPIENTS OF WORK- SCHOLARSHIPS, WHO MIGHT NOT OTHERWISE AFFORD TO ATTEND. WE PRESENTED APPROXIMATELY 150 WORKSHOPS, AND CURATED APPROXIMATELY 50 SEPARATE LIVE PERFORMANCES BY MUSICIANS, DANCERS, AND OTHER PERFORMING ARTISTS, INCLUDING AFRICAN AND WOMAN-LED GROUPS. WITH CLEVELAND FOUNDATION FUNDING, WE CONTINUED A STIPEND-PAID INTERN PROGRAM THIS YEAR, WITH OUR EXPERIENCED STAGE HANDS TEACHING STUDENTS IN THE RECORDING ARTS TECHNOLOGY PROGRAM AT CUYAHOGA COMMUNITY COLLEGE HOW TO PUT ON A SERIES OF SUCCESSFUL OUTDOOR CONCERTS ON DIFFERENT TYPES OF STAGES. IN ADDITION, WE SECURED 10,000 ADDITIONAL GRANT MONEY FOR BOOSTING THE PUFFERDOME ACOUSTIC SPACE AND ADJACENT OMPHALOS COMMUNITY SPACE, FEEDING THE COMMUNITY (WHILE SHELTERING PEOPLE DURING STORMS) AND BRINGING IN TALENT THAT WOULD OTHERWISE NOT AFFORD TO ATTEND. WE CONTINUED TO FOSTER ARTISTIC AND ECONOMIC OPPORTUNITIES THROUGH OUR VIBRANT VENDING COMMUNITY. WE ARE HONORED TO BE "AMERICA'S LONGEST RUNNING TRANSFORMATIONAL FESTIVAL".
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
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ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HILARY FRANK BEATREZ CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-03T21:36:33-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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