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Baum Opera House Association FY2020 filing

Tax-deductible

Miamisburg, OH501(c)(3)Unclassified EIN 31-1414324Revenue $37K in FY2020

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.
5¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2020 · 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
5%
of spending
Concern: 5% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
85 mo
of spending, in cash
Looks good: 84.8 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
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$37K
Spent
$28K
To programs
5%
Net assets
$549K
By yearFY2020–FY2023
Revenue
$37K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$37K
FY2021$80K
FY2022$43K
FY2023$79K
Expenses
$28K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$28K
FY2021$46K
FY2022$58K
FY2023$70K
Net assets
$549K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$549K
FY2021$579K
FY2022$526K
FY2023$529K

From the FY2020 Form 990 · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2023) →

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

5 cents of each dollar spent went to programs.

Program services 5% · $1K Management & general 95% · $27K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Joshua a Liles
Assistant Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Jan Runkle
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Missy Donahoe
Vice President
$0Pt VII · Sec A
Wayne Kern
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 · $1K · in their own filed words · FY2020
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.

$1Kprogram 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 FY2020 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$37K
Ln 12
Gifts and grantsLn 1h$19K
Other incomeLn 4–11$14K
Investment incomeLn 3$4K
Money outPt IX
$28K
Ln 25
Programscol B$1K
Managementcol C$27K
Owns and owesPt X
$549K
net assets · Ln 32
Cash and savingsLn 1–2$201K
Total assetsLn 16$549K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19K
Government grantsLn 1e$693
Fundraising eventsLn 1c$4K
Investment incomeLn 3$4K
Other incomeLn 4–11$14K
Total revenueLn 12$37K
Assets in detailPt X, end of year
CashLn 1$67K
SavingsLn 2$134K
Cash and savings togetherLn 1–2$201K
Land, buildings, equipmentLn 10c$348K
Total assetsLn 16$549K
LiabilitiesLn 26$0
Net assetsLn 32$549K
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 FY20End FY20
Cash and savingsLn 1–2$195K$201K
Land, buildings, equipmentLn 10c$348K$348K
Total assetsLn 16$543K$549K
LiabilitiesLn 26$0$0
Net assetsLn 32$543K$549K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$4K$4K
Payroll taxesLn 10$336$336
Management feesLn 11a$10K$10K
Legal feesLn 11b$200$200
Accounting feesLn 11c$950$950
Other fees for servicesLn 11g$962$471$491
Advertising and promotionLn 12$27$27
Office expensesLn 13$482$273$209
Information technologyLn 14$126$126
OccupancyLn 16$3K$3K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$2K$566$2K
Total functional expensesLn 25$28K$1K$27K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $79K$70K$9K$529K 990 PDF
FY2022 $43K$58K−$15K$526K 990 PDF
FY2021 $80K$46K$35K$579K 990 PDF
FY2020 Viewing $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 FY2020 990 (6 parts)
Part I · Summary $36,623 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $13,509$18,815
I-9 Program service revenue$0
I-10 Investment incomePrior year $3,199$3,505
I-11 Other revenuePrior year $29,975$14,303
I-12 Total revenuePrior year $46,683$36,623
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $13,299$4,733
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $30,707$23,726
I-18 Total expensesPrior year $44,006$28,459
I-19 Revenue less expensesPrior year $2,677$8,164
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $36,623 across 8 lines filed
VIII-1b Membership dues$3,385
VIII-1c Fundraising events$4,134
VIII-1e Government grants$693
VIII-1f All other contributions, gifts and grants$10,603
VIII-1h Total contributions, gifts and grants$18,815
VIII-3 Investment incomeRelated to mission $3,505$3,505
VIII-6 Net rental income or lossRelated to mission $14,303$14,303
VIII-12 Total revenueRelated to mission $17,808 · Unrelated business $0 · Excluded from tax $0$36,623
Part IX · Statement of functional expenses $28,459 across 13 lines filed
IX-7 Other salaries and wagesManagement $4,397$4,397
IX-10 Payroll taxesManagement $336$336
IX-11a Management feesManagement $10,060$10,060
IX-11b Legal feesManagement $200$200
IX-11c Accounting feesManagement $950$950
IX-11g Other fees for servicesPrograms $471 · Management $491$962
IX-12 Advertising and promotionPrograms $27$27
IX-13 Office expensesPrograms $273 · Management $209$482
IX-14 Information technologyPrograms $126$126
IX-16 OccupancyManagement $2,934$2,934
IX-22 Depreciation, depletion and amortizationManagement $1,365$1,365
IX-23 InsuranceManagement $4,219$4,219
IX-24 Other expenses (24a–d)Programs $566 · Management $1,835$2,401
IX-25 Total functional expensesPrograms $1,463 · Management $26,996 · Fundraising $0$28,459
Part X · Balance sheet $549,166 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $60,846$67,025
X-2 Savings and temporary cash investmentsStart of year $134,000$134,000
X-10c Land, buildings and equipment, netStart of year $348,141$348,141
X-16 Total assetsStart of year $542,987$549,166
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $542,987$549,166
X-33 Total liabilities and net assetsStart of year $542,987$549,166
Part XI · Reconciliation of net assets $549,166 net assets at year end
XI-1 Total revenue$36,623
XI-2 Total expenses$28,459
XI-3 Revenue less expenses$8,164
XI-4 Net assets at start of year$542,987
XI-9 Other changes in net assets−$1,985
XI-10 Net assets at end of year$549,166

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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