Mad River Theater Works

Tax-deductible

Yellow Springs, OH501(c)(3)EIN 31-0951601Revenue $230K in FY2024

On file with the IRSmadrivertheater.com1031 12 E Hyde Rd, 45387-0000 · Yellow Springs, OHTax-exempt since Mar 1979Publicly supported charity — 170(b)(1)(A)(vi)

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To create and perform inspiring original plays with music that uplift characters from the past, challenging racism, sexism and intolerance.

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

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
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
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $19K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
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
$230K
+24% vs prior year
Spent
$193K
To programs
77%
Net assets
$103K
By yearFY2021–FY2024
Revenue
$230K
FY2024▲ +24%
Tap a bar for its year
Revenue by fiscal year
FY2021$87K
FY2022$184K
FY2022$12K
FY2023$185K
FY2024$230K
Net assets
$103K
FY2024▲ +55%
Tap a bar for its year
Net assets by fiscal year
FY2021$108K
FY2022$130K
FY2022$88K
FY2023$66K
FY2024$103K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1979.

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% · $149K Management & general 23% · $44K

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

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
Board Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Managing Director
$0Pt VII · Sec A

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

NameFY2023FY2022FY2022FY2021
Chris Westhoff$27,835$10,385$38,037$35,000
Bob Lucas———$25,000

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Creates and performs inspiring original plays with music to uplift historical figures and challenge intolerance.

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Provided by the organization

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1 program · $149K · in their own filed words · FY2024
01

Creating and touring original works of theater to young audiences around the country and facilitating educational outreach programs for youth in focused communities.

$149Kprogram expense

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 · FY2024
Total grants receivedfrom 1 funder$19K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$230K
Ln 12
Gifts and grantsLn 1h$222K
Fees for servicesLn 2g$5K
Investment incomeLn 3$2K
Money outPt IX
$193K
Ln 25
Programscol B$149K
Managementcol C$44K
Owns and owesPt X
$103K
net assets · Ln 32
Cash and savingsLn 1–2$103K
Total assetsLn 16$103K
LiabilitiesLn 26$0
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$222K
Government grantsLn 1e$30K
Fees for servicesLn 2g$5K
Investment incomeLn 3$2K
Total revenueLn 12$230K
Assets in detailPt X, end of year
CashLn 1$4K
SavingsLn 2$99K
Cash and savings togetherLn 1–2$103K
Total assetsLn 16$103K
LiabilitiesLn 26$0
Net assetsLn 32$103K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$66K$103K
Total assetsLn 16$66K$103K
LiabilitiesLn 26$0$0
Net assetsLn 32$66K$103K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$29K$3K$26K
Payroll taxesLn 10$3K$3K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$106K$106K
Advertising and promotionLn 12$449$449
Office expensesLn 13$3K$3K
Information technologyLn 14$2K$2K
OccupancyLn 16$7K$7K
TravelLn 17$37K$37K
Other expenses (24a–d)Ln 24$4K$2K$2K
Total functional expensesLn 25$193K$149K$44K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $230K$193K$37K$103K 990 PDF
FY2023 $185K$66K 990 PDF
FY2022 $184K$130K 990 PDF
FY2021 $87K$108K 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 FY2024 990 (6 parts)
Part I · Summary $229,724 revenue, 12 lines filed
I-8 Contributions and grants$222,345
I-9 Program service revenue$4,900
I-10 Investment income$2,479
I-11 Other revenue$0
I-12 Total revenue$229,724
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$31,614
I-16a Professional fundraising fees$0
I-17 Other expenses$161,496
I-18 Total expenses$193,110
I-19 Revenue less expenses$36,614
Part VI · Governance 3 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $229,724 across 7 lines filed
VIII-1e Government grants$30,081
VIII-1f All other contributions, gifts and grants$192,264
VIII-1h Total contributions, gifts and grants$222,345
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,900$4,900
VIII-3 Investment incomeRelated to mission $2,479$2,479
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $7,379 · Unrelated business $0 · Excluded from tax $0$229,724
Part IX · Statement of functional expenses $193,110 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $3,100 · Management $25,888$28,988
IX-10 Payroll taxesManagement $2,626$2,626
IX-11c Accounting feesManagement $1,772$1,772
IX-11g Other fees for servicesPrograms $106,335$106,335
IX-12 Advertising and promotionManagement $449$449
IX-13 Office expensesManagement $2,638$2,638
IX-14 Information technologyManagement $1,814$1,814
IX-16 OccupancyManagement $7,000$7,000
IX-17 TravelPrograms $37,231$37,231
IX-24 Other expenses (24a–d)Programs $2,135 · Management $2,122$4,257
IX-25 Total functional expensesPrograms $148,801 · Management $44,309 · Fundraising $0$193,110
Part X · Balance sheet $102,909 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $2,685$4,161
X-2 Savings and temporary cash investmentsStart of year $63,610$98,748
X-16 Total assetsStart of year $66,295$102,909
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $66,295$102,909
X-32 Total net assets or fund balancesStart of year $66,295$102,909
X-33 Total liabilities and net assetsStart of year $66,295$102,909
Part XI · Reconciliation of net assets $102,909 net assets at year end
XI-1 Total revenue$229,724
XI-2 Total expenses$193,110
XI-3 Revenue less expenses$36,614
XI-4 Net assets at start of year$66,295
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$102,909

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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