Vista 360

Tax-deductible

Jackson, WY501(c)(3)Arts & CultureEIN 20-0763698

to support cooperation among mountain people

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $11K a year · 5% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $26K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$116K
171% of total assets
Concern: liabilities are 171% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$214K
-2% vs prior year
Spent
$219K
To programs
77%
Net assets
−$48K
By yearFY2020–FY2023
Revenue
$214K
FY2023▼ -2%
Revenue by fiscal year
FY2020$98K
FY2021$62K
FY2022$219K
FY2023$214K
Expenses
$219K
FY2023▲ +15%
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$191K
FY2023$219K
Net assets
−$48K
FY2023▼ -13%
Net assets by fiscal year
FY2020$1K
FY2021−$71K
FY2022−$43K
FY2023−$48K

From the FY2023 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Apr 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $169K Management & general 23% · $51K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Lucas Day’s $14K as Director is at the 11th percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2022FY2021FY2020
Lucas Day$14,400$10,800—
Candra Day$12,000$12,000$6,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Helps mountain communities work together.

Provided by the organization

This section is blank until Vista 360 claims this page.

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3 program services account for $143K of program spending, described in the organization's own filed words · FY2023.
01

International Mountain Partnership Program

Participation in conferences and other cooperative ventures to help strengthen mountain communities around the world. In 2016 and 2018, we sent a US team to participate in the World Nomad Games in Kyrgyzstan, competing in the equestrian sport Kok-boru.

$129Kprogram expense
02

Krygyz Partnership Program

Activities include cultural exchange, cooperation for environmental protection and cultural heritage preservation. The focus is on cultural leadership exchanges, protection of high-altitude grasslands and support for traditional handicrafts.

$8Kprogram expense
03

Afghan Humanitarian Effort

Aid a specific family of Afghan refugees in relocating to a safe place to live

$6Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$26K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$214K
Ln 12
Gifts and grantsLn 1h$206K
Fees for servicesLn 2g$5K
Other incomeLn 4–11$3K
Money outPt IX
$219K
Ln 25
Programscol B$169K
Managementcol C$51K
Owns and owesPt X
−$48K
net assets · Ln 32
Cash and savingsLn 1–2$8K
Total assetsLn 16$68K
LiabilitiesLn 26$116K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$206K
Government grantsLn 1e$181K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$5K
Other incomeLn 4–11$3K
Total revenueLn 12$214K
Assets in detailPt X, end of year
CashLn 1$8K
Cash and savings togetherLn 1–2$8K
Land, buildings, equipmentLn 10c$4K
Total assetsLn 16$68K
LiabilitiesLn 26$116K
Net assetsLn 32−$48K
OperationsPt I, VI
EmployeesI 53
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$29K$8K
Land, buildings, equipmentLn 10c$4K$4K
Total assetsLn 16$79K$68K
LiabilitiesLn 26$122K$116K
Net assetsLn 32−$43K−$48K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$37K$37K
Payroll taxesLn 10$4K$4K
Other fees for servicesLn 11g$28K$28K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$3K$3K
OccupancyLn 16$6K$6K
TravelLn 17$96K$96K
Conferences, conventions and meetingsLn 19$16K$16K
InterestLn 20$213$213
InsuranceLn 23$3K$2K$351
Other expenses (24a–d)Ln 24$25K$25K$0$0
Total functional expensesLn 25$219K$169K$51K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $214K$219K−$5K−$48K 990 PDF
FY2022 $219K$191K$28K−$43K 990 PDF
FY2021 $62K−$71K 990 PDF
FY2020 $98K$1K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $213,938 across 10 lines filed
Lines not itemized here account for $2,566 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$181,122
VIII-1f All other contributions, gifts and grants$25,250
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$206,372
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,000 · Unrelated business $0 · Excluded from tax $0$5,000
VIII-12 Total revenueRelated to mission $7,566 · Unrelated business $0 · Excluded from tax $0$213,938
Part IX · Statement of functional expenses $219,418 across 11 lines filed
IX-6 Pay of disqualified personsManagement $37,111$37,111
IX-10 Payroll taxesManagement $4,139$4,139
IX-11g Other fees for servicesPrograms $28,070$28,070
IX-12 Advertising and promotionPrograms $1,458$1,458
IX-13 Office expensesManagement $3,267$3,267
IX-16 OccupancyManagement $5,650$5,650
IX-17 TravelPrograms $96,047$96,047
IX-19 Conferences, conventions and meetingsPrograms $15,615$15,615
IX-20 InterestManagement $213$213
IX-23 InsurancePrograms $2,302 · Management $351$2,653
IX-24 Other expenses (24a–d)Programs $25,195 · Management $0 · Fundraising $0$25,195
IX-25 Total functional expensesPrograms $168,687 · Management $50,731 · Fundraising $0$219,418
Part X · Balance sheet $67,899 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $29,146$8,116
X-4 Accounts receivableStart of year $31,860$31,498
X-8 Inventories for sale or useStart of year $8,759$24,386
X-10c Land, buildings and equipment, netStart of year $4,112$3,899
X-16 Total assetsStart of year $79,277$67,899
X-17 Accounts payable and accrued expensesStart of year $12,108$18,210
X-26 Total liabilitiesStart of year $122,220$116,322
X-27 Net assets without donor restrictionsStart of year −$42,943−$48,423
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year −$42,943−$48,423
X-33 Total liabilities and net assetsStart of year $79,277$67,899
Part XI · Reconciliation of net assets −$48,423 net assets at year end
XI-1 Total revenue$213,938
XI-2 Total expenses$219,418
XI-3 Revenue less expenses−$5,480
XI-4 Net assets at start of year−$42,943
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$48,423

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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