Whiteclay Makerspace FY2022 filing

Tax-deductible

Henderson, NE501(c)(3)Arts & CultureEIN 27-3452255

Whiteclay makerspace endeavors to develop the arts in and around the pine ridge reservation by helping facilitate the artists with a place to work, supplies to use, and outlets to present artwork.

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

FY2022 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $30K a year · 33% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 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
14 mo
of spending, in cash
Looks good: 14.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $30K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$21K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1
of 1 voting members
Looks good: 1 of 1 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$82K
+46% vs prior year
Spent
$49K
To programs
77%
Net assets
$301K
By yearFY2020–FY2025
Revenue
$82K
FY2022▲ +46%
Revenue by fiscal year
FY2020$100K
FY2021$57K
FY2022$82K
FY2023$41K
FY2024$210K
FY2025$41K
Expenses
$49K
FY2022▼ -13%
Expenses by fiscal year
FY2020$32K
FY2021$56K
FY2022$49K
FY2023$76K
FY2024$72K
FY2025$66K
Net assets
$301K
FY2022▲ +12%
Net assets by fiscal year
FY2020$268K
FY2021$268K
FY2022$301K
FY2023$266K
FY2024$403K
FY2025$378K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2010.

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% · $38K Management & general 23% · $11K

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

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Whiteclay Makerspace executive salaries →

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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 15aNo

Programs and updates

Supports artists with space, supplies, and exhibition opportunities to develop arts on the Pine Ridge Reservation.

Provided by the organization

This section is blank until Whiteclay Makerspace claims this page.

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1 program service account for $38K of program spending, described in the organization's own filed words · FY2022.
01

The purchase of a makerspace enables artists and residents of the pine ridge reservation to work and create art through use of available supplies and equipment.

$38Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$30K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$82K
Ln 12
Gifts and grantsLn 1h$81K
Fees for servicesLn 2g$977
Money outPt IX
$49K
Ln 25
Programscol B$38K
Managementcol C$11K
Owns and owesPt X
$301K
net assets · Ln 32
Cash and savingsLn 1–2$57K
Total assetsLn 16$322K
LiabilitiesLn 26$21K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a1
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$81K
Government grantsLn 1e$18K
Fees for servicesLn 2g$977
Total revenueLn 12$82K
Assets in detailPt X, end of year
CashLn 1$57K
Cash and savings togetherLn 1–2$57K
Land, buildings, equipmentLn 10c$264K
Total assetsLn 16$322K
LiabilitiesLn 26$21K
Net assetsLn 32$301K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$24K$57K
Land, buildings, equipmentLn 10c$268K$264K
Total assetsLn 16$292K$322K
LiabilitiesLn 26$23K$21K
Net assetsLn 32$268K$301K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$12K$12K
Payroll taxesLn 10$2K$2K
Legal feesLn 11b$450$450
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$3K$2K$784
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$672$672
OccupancyLn 16$8K$8K
TravelLn 17$2K$2K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$11K$11K$353
All other expensesLn 24e−$53−$53
Total functional expensesLn 25$49K$38K$11K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $41K$66K−$25K$378K 990 PDF
FY2024 $210K$72K$138K$403K 990 PDF
FY2023 $41K$76K−$36K$266K 990 PDF
FY2022 Viewing $82K$49K$33K$301K 990 PDF
FY2021 $57K$56K$213$268K 990 PDF
FY2020 $100K$32K$68K$268K 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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $82,214 across 5 lines filed
VIII-1e Government grants$17,510
VIII-1f All other contributions, gifts and grants$63,727
VIII-1h Total contributions, gifts and grants$81,237
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $977$977
VIII-12 Total revenueRelated to mission $977$82,214
Part IX · Statement of functional expenses $49,196 across 13 lines filed
IX-7 Other salaries and wagesPrograms $12,328$12,328
IX-10 Payroll taxesPrograms $2,030$2,030
IX-11b Legal feesManagement $450$450
IX-11c Accounting feesManagement $1,590$1,590
IX-11g Other fees for servicesPrograms $2,083 · Management $784$2,867
IX-12 Advertising and promotionPrograms $1,455$1,455
IX-13 Office expensesManagement $672$672
IX-16 OccupancyManagement $7,523$7,523
IX-17 TravelPrograms $2,157$2,157
IX-22 Depreciation, depletion and amortizationPrograms $3,350$3,350
IX-23 InsurancePrograms $3,732$3,732
IX-24 Other expenses (24a–d)Programs $10,742 · Management $353$11,095
IX-24e All other expensesPrograms −$53−$53
IX-25 Total functional expensesPrograms $37,824 · Management $11,372 · Fundraising $0$49,196
Part X · Balance sheet $321,802 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $23,981$57,407
X-4 Accounts receivable$97
X-10c Land, buildings and equipment, netStart of year $267,648$264,298
X-16 Total assetsStart of year $291,629$321,802
X-26 Total liabilitiesStart of year $23,392$20,547
X-27 Net assets without donor restrictionsStart of year $268,237$301,255
X-32 Total net assets or fund balancesStart of year $268,237$301,255
X-33 Total liabilities and net assetsStart of year $291,629$321,802
Part XI · Reconciliation of net assets $301,255 net assets at year end
XI-1 Total revenue$82,214
XI-2 Total expenses$49,196
XI-3 Revenue less expenses$33,018
XI-4 Net assets at start of year$268,237
XI-10 Net assets at end of year$301,255

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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