Vista 360

Jackson, WY · Public charity (501(c)(3)) · Arts & Culture

✓ Tax-deductible
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

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Last filed FY2023 — 3 yrs ago
Legal name (IRS)Hdr · item CVista 360
EINHdr · item D20-0763698
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFApr 2004
Latest filingForm 990FY2023 · Form 990
Principal addressHdr · item CJackson, WY
NTEE classificationIRS BMFArts & Culture (A20)
WebsiteHdr · item Jwww.vista360.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.77 Management & general $0.23
Program services77%$169K
Management & general23%$51K
Total functional expensesLn 25$219K

Financial health

Is it on solid ground?

Program efficiency
77%
of spending reaches programs▲ +3% vs prior filing year
Operating runway
0.4mo
months of highly liquid reserves at operating expense rate▼ -78% vs prior filing year
Surplus margin
-3%
revenue over expenses, this year▼ -120% vs prior filing year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Total assets
$68K
FY2023▼ -14%
Total assets by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$79K
FY2023$68K
Total liabilities
$116K
FY2023▼ -5%
Total liabilities by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$122K
FY2023$116K
Revenue less expensesPt I · Ln 19−$5K
Total assetsPt X · Ln 16$68K
Program-expense ratioPt IX · col B77%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 43

Balance Sheet

Part X · end of year
CashLn 1$8K
Total assetsLn 16$68K
Total liabilitiesLn 26$116K
Total net assetsLn 32−$48K
Months of cash on handcomputed0.4

Statement of Revenue

Part VIII
Contributions & grants$206K · 96%
Program service revenue$5K · 2%
Other revenue$3K · 1%
Contributions & grants96%$206K
Program service revenue2%$5K
Other revenue1%$3K
— government grantsLn 1e$181K
Total revenueLn 12$214K

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $8K · Operating expenses/yr $219K
0.4 months
Where the money goes
Program services
Program services $169K · Total expenses $219K
77%
Management & General
Management & general $51K · Total expenses $219K
23%
Fundraising
Fundraising $0 · Total expenses $219K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $65K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $206K · Total revenue $214K
96%
Government reliance
Government grants $181K · Total revenue $214K
85%
Earned-income share
Program service revenue $5K · Total revenue $214K
2%
Investment reliance
Investment income $0 · Total revenue $214K
0%
Program self-sufficiency
Program service revenue $5K · Total expenses $219K
2%
Growth & trend
Revenue growth (YoY)
This year $214K · Prior year $219K
-2%
Net-asset trend (YoY)
End of year −$48K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $214K · Expenses $219K
-3%
Liabilities-to-Assets
Total liabilities — · Total assets $68K
—
Net-asset ratio
Net assets −$48K · Total assets $68K
-71%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $68K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Candra Day · Reported title President · Highest reported compensation $0 · Total expenses $219K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $41K · Total expenses $219K
19%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 77%——
Overhead ratio 23%——
Fundraising cost ratio 0%——
Revenue growth -2%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

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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Governance & Policies

Part VI
  • 4Voting board membersPt VI · Ln 1a
  • 3Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2Yes

Mission and programs

What it does.

Helps mountain communities work together.

Provided by the organization

This section is blank until Vista 360 claims this page.

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Mission & Programs · Part III

Where the work happens

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

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2023 Latest Viewing $214K$219K-2% 990 PDF
FY2022 $219K$191K+251% 990 PDF
FY2021 $62K—-37% 990 PDF
FY2020 $98K— 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

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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