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Baum Opera House Association FY2022 filing

Tax-deductible

Miamisburg, OH501(c)(3)Unclassified EIN 31-1414324Revenue $43K in FY2022Latest return filed Nov 15, 2024

On file with the IRSbaumoperahouse.comMiamisburg, 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.
6¢ 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
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
6%
of spending
Concern: 6% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
37 mo
of spending, in cash
Looks good: 36.8 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
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$43K
-46% vs prior year
Spent
$58K
To programs
6%
Net assets
$526K
By yearFY2020–FY2023
Revenue
$43K
FY2022▼ -46%
Tap a bar for its year
Revenue by fiscal year
FY2020$37K
FY2021$80K
FY2022$43K
FY2023$79K
Expenses
$58K
FY2022▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2020$28K
FY2021$46K
FY2022$58K
FY2023$70K
Net assets
$526K
FY2022▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2020$549K
FY2021$579K
FY2022$526K
FY2023$529K

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 (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

6 cents of each dollar spent went to programs.

Program services 6% · $3K Management & general 94% · $55K

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

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
John Caudy
Trustee
$0Pt VII · Sec A
Pat Foley
Trustee
$0Pt VII · Sec A
Joshua a Liles
New Treasurer
$0Pt VII · Sec A
Missy Donahoe
Vice President
$0Pt VII · Sec A
Wayne Kern
Treasurer
$0Pt VII · Sec A
Mary Cline
Secretary
$0Pt VII · Sec A
See Baum Opera House Association executive salaries →

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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1 program · $3K · in their own filed words · FY2022
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.

$3Kprogram 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 FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$43K
Ln 12
Other incomeLn 4–11$21K
Gifts and grantsLn 1h$19K
Investment incomeLn 3$3K
Money outPt IX
$58K
Ln 25
Programscol B$3K
Managementcol C$55K
Owns and owesPt X
$526K
net assets · Ln 32
Cash and savingsLn 1–2$178K
Total assetsLn 16$526K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19K
Investment incomeLn 3$3K
Other incomeLn 4–11$21K
Total revenueLn 12$43K
Assets in detailPt X, end of year
CashLn 1$49K
SavingsLn 2$129K
Cash and savings togetherLn 1–2$178K
Land, buildings, equipmentLn 10c$348K
Total assetsLn 16$526K
LiabilitiesLn 26$0
Net assetsLn 32$526K
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 FY22End FY22
Cash and savingsLn 1–2$231K$178K
Land, buildings, equipmentLn 10c$348K$348K
Total assetsLn 16$579K$526K
LiabilitiesLn 26$0$0
Net assetsLn 32$579K$526K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$425$425
Other salaries and wagesLn 7$34K$34K
Payroll taxesLn 10$3K$3K
Legal feesLn 11b$200$200
Accounting feesLn 11c$2K$555$950
Other fees for servicesLn 11g$447$447
Advertising and promotionLn 12$3K$1K$1K
Office expensesLn 13$2K$116$2K
Information technologyLn 14$164$164
OccupancyLn 16$4K$4K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$2K$446$1K
Total functional expensesLn 25$58K$3K$55K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 LatestFiled with the IRS Nov 15, 2024 $79K$70K$9K$529K 990 PDF
FY2022 ViewingFiled with the IRS Nov 14, 2023 $43K$58K−$15K$526K 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $80K$46K$35K$579K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $37K$28K$8K$549K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $43,117 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $47,057$19,276
I-9 Program service revenue$0
I-10 Investment incomePrior year $6,076$2,578
I-11 Other revenuePrior year $27,336$21,263
I-12 Total revenuePrior year $80,469$43,117
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$425
I-15 Salaries and benefitsPrior year $27,646$37,221
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $17,930$20,396
I-18 Total expensesPrior year $45,576$58,042
I-19 Revenue less expensesPrior year $34,893−$14,925
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $43,117 across 6 lines filed
VIII-1b Membership dues$250
VIII-1f All other contributions, gifts and grants$19,026
VIII-1h Total contributions, gifts and grants$19,276
VIII-3 Investment incomeRelated to mission $2,578$2,578
VIII-6 Net rental income or lossRelated to mission $21,263$21,263
VIII-12 Total revenueRelated to mission $23,841 · Unrelated business $0 · Excluded from tax $0$43,117
Part IX · Statement of functional expenses $58,042 across 13 lines filed
IX-4 Benefits paid to or for membersPrograms $425$425
IX-7 Other salaries and wagesManagement $34,292$34,292
IX-10 Payroll taxesManagement $2,929$2,929
IX-11b Legal feesManagement $200$200
IX-11c Accounting feesPrograms $555 · Management $950$1,505
IX-11g Other fees for servicesPrograms $447$447
IX-12 Advertising and promotionPrograms $1,411 · Management $1,210$2,621
IX-13 Office expensesPrograms $116 · Management $1,501$1,617
IX-14 Information technologyManagement $164$164
IX-16 OccupancyManagement $4,398$4,398
IX-22 Depreciation, depletion and amortizationManagement $2,837$2,837
IX-23 InsuranceManagement $4,916$4,916
IX-24 Other expenses (24a–d)Programs $446 · Management $1,245$1,691
IX-25 Total functional expensesPrograms $3,400 · Management $54,642 · Fundraising $0$58,042
Part X · Balance sheet $526,336 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $97,356$49,195
X-2 Savings and temporary cash investmentsStart of year $134,000$129,000
X-10c Land, buildings and equipment, netStart of year $348,141$348,141
X-16 Total assetsStart of year $579,497$526,336
X-26 Total liabilitiesStart of year $0$0
X-31 Retained earnings or endowmentStart of year $579,497$526,336
X-32 Total net assets or fund balancesStart of year $579,497$526,336
X-33 Total liabilities and net assetsStart of year $579,497$526,336
Part XI · Reconciliation of net assets $526,336 net assets at year end
XI-1 Total revenue$43,117
XI-2 Total expenses$58,042
XI-3 Revenue less expenses−$14,925
XI-4 Net assets at start of year$579,497
XI-9 Other changes in net assets−$38,236
XI-10 Net assets at end of year$526,336

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

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