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Baum Opera House Association

Tax-deductible

Miamisburg, OH501(c)(3)Unclassified EIN 31-1414324Revenue $79K in FY2023

On file with the IRSbaumoperahouse.com15 S 1st St, 45342-2815 · Miamisburg, OHTax-exempt since Jan 1996Publicly supported charity — 170(b)(1)(A)(vi)

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Preserve Historic Opera House and make it available to the Public and the Arts. It also serves as a Museum.

501(c)(3) charity; gifts are tax-deductible.
29¢ of each $1 spent went to programs.
Run by 30 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
3 of 4
filings with a surplus
Average surplus $9K a year · 16% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
29%
of spending
Concern: 29% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
31 mo
of spending, in cash
Looks good: 30.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $7K
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
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$79K
+84% vs prior year
Spent
$70K
To programs
29%
Net assets
$529K
By yearFY2020–FY2023
Revenue
$79K
FY2023▲ +84%
Tap a bar for its year
Revenue by fiscal year
FY2020$37K
FY2021$80K
FY2022$43K
FY2023$79K
Expenses
$70K
FY2023▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$28K
FY2021$46K
FY2022$58K
FY2023$70K
Net assets
$529K
FY2023+0.5%
Tap a bar for its year
Net assets by fiscal year
FY2020$549K
FY2021$579K
FY2022$526K
FY2023$529K

From the FY2023 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Jan 1996.

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

Where the money goes

29 cents of each dollar spent went to programs.

Program services 29% · $21K Management & general 60% · $42K Fundraising 10% · $7K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Pat Foley
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Joshua Fox
President
$0Pt VII · Sec A
Joshua a Liles
New Treasurer
$0Pt VII · Sec A
See Baum Opera House Association 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Preserves a historic opera house for public arts events and museum exhibits.

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Provided by the organization

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1 program · $21K · in their own filed words · FY2023
01

Preserve Historical Opera House in a Historical district in the area as a event property such as weddings, public events, and local non-profit.

$21Kprogram 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 · FY2020
The Dayton FoundationFY2020$7K
Total grants receivedfrom 1 funder$7K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$79K
Ln 12
Gifts and grantsLn 1h$49K
Other incomeLn 4–11$26K
Investment incomeLn 3$5K
Money outPt IX
$70K
Ln 25
Programscol B$21K
Managementcol C$42K
Fundraisingcol D$7K
Owns and owesPt X
$529K
net assets · Ln 32
Cash and savingsLn 1–2$181K
Total assetsLn 16$529K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$49K
Investment incomeLn 3$5K
Other incomeLn 4–11$26K
Total revenueLn 12$79K
Assets in detailPt X, end of year
CashLn 1$52K
SavingsLn 2$129K
Cash and savings togetherLn 1–2$181K
Land, buildings, equipmentLn 10c$348K
Total assetsLn 16$529K
LiabilitiesLn 26$0
Net assetsLn 32$529K
OperationsPt I, VI
EmployeesI 50
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
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$178K$181K
Land, buildings, equipmentLn 10c$348K$348K
Total assetsLn 16$526K$529K
LiabilitiesLn 26$0$0
Net assetsLn 32$526K$529K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$726$726
Other salaries and wagesLn 7$36K$12K$24K
Payroll taxesLn 10$5K$5K
Accounting feesLn 11c$4K$3K$989$773
Investment management feesLn 11f$200$200
Other fees for servicesLn 11g$313$313
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$2K$1K$842
Information technologyLn 14$2K$1K$86$240
OccupancyLn 16$10K$3K$6K
TravelLn 17$27$27
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$1K$966$79
Total functional expensesLn 25$70K$21K$42K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $79K$70K$9K$529K 990 PDF
FY2022 $43K$58K−$15K$526K 990 PDF
FY2021 $80K$46K$35K$579K 990 PDF
FY2020 $37K$28K$8K$549K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $79,402 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $19,276$48,656
I-9 Program service revenue$0
I-10 Investment incomePrior year $2,578$4,777
I-11 Other revenuePrior year $21,263$25,969
I-12 Total revenuePrior year $43,117$79,402
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to membersPrior year $425$726
I-15 Salaries and benefitsPrior year $37,221$41,103
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $20,396$28,427
I-18 Total expensesPrior year $58,042$70,256
I-19 Revenue less expensesPrior year −$14,925$9,146
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $79,402 across 6 lines filed
VIII-1b Membership dues$1,186
VIII-1f All other contributions, gifts and grants$47,470
VIII-1h Total contributions, gifts and grants$48,656
VIII-3 Investment incomeRelated to mission $4,777$4,777
VIII-6 Net rental income or lossRelated to mission $25,969$25,969
VIII-12 Total revenueRelated to mission $30,746 · Unrelated business $0 · Excluded from tax $0$79,402
Part IX · Statement of functional expenses $70,256 across 14 lines filed
IX-4 Benefits paid to or for membersPrograms $726$726
IX-7 Other salaries and wagesPrograms $12,303 · Management $23,697$36,000
IX-10 Payroll taxesManagement $5,103$5,103
IX-11c Accounting feesPrograms $2,507 · Management $989 · Fundraising $773$4,269
IX-11f Investment management feesManagement $200$200
IX-11g Other fees for servicesPrograms $313$313
IX-12 Advertising and promotionPrograms $1,106$1,106
IX-13 Office expensesPrograms $1,289 · Management $842$2,131
IX-14 Information technologyPrograms $1,368 · Management $86 · Fundraising $240$1,694
IX-16 OccupancyManagement $3,451 · Fundraising $6,260$9,711
IX-17 TravelManagement $27$27
IX-22 Depreciation, depletion and amortizationManagement $2,183$2,183
IX-23 InsuranceManagement $5,748$5,748
IX-24 Other expenses (24a–d)Programs $966 · Management $79$1,045
IX-25 Total functional expensesPrograms $20,578 · Management $42,405 · Fundraising $7,273$70,256
Part X · Balance sheet $528,775 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $49,195$51,634
X-2 Savings and temporary cash investmentsStart of year $129,000$129,000
X-10c Land, buildings and equipment, netStart of year $348,141$348,141
X-16 Total assetsStart of year $526,336$528,775
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $526,336$528,775
X-33 Total liabilities and net assetsStart of year $526,336$528,775
Part XI · Reconciliation of net assets $528,775 net assets at year end
XI-1 Total revenue$79,402
XI-2 Total expenses$70,256
XI-3 Revenue less expenses$9,146
XI-4 Net assets at start of year$526,336
XI-9 Other changes in net assets−$6,707
XI-10 Net assets at end of year$528,775

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

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