To provide enrichment to the lives of the community by having a studio open and outreach programs actively working with youth and families in Louisville communities to promote joyful learning, compassion, peace, and education and youth advocacy through the vehicle of art.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 6 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
2 of 3
filings with a surplus
Average surplus $28K a year · 12% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
5 mo
of spending, in cash
Looks good: 4.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $83K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$36K
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$207K
-2% vs prior year
Spent
$194K
To programs
87%
Net assets
$102K
By yearFY2020–FY2025
Revenue
$207K
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$113K
FY2021$166K
FY2022$255K
FY2023$161K
FY2024$212K
FY2025$207K
Expenses
$194K
FY2025▼ -15%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$168K
FY2023Not on file
FY2024$228K
FY2025$194K
Net assets
$102K
FY2025▲ +15%
Tap a bar for its year
Net assets by fiscal year
FY2020$37K
FY2021$63K
FY2022$150K
FY2023$105K
FY2024$88K
FY2025$102K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2015.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $169K Management & general 8% · $15K Fundraising 5% · $10K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Secretarytreasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

Kim Frazier-Pirog’s $48K as Executive Director is at the 42nd percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2022FY2021
Kim Frazier-Pirog$47,999$42,796$41,600

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.

See Side by Side Studio 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 15aYes

Programs and updates

Promotes joyful learning, compassion, and peace through art for Louisville youth and families.

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Provided by the organization

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1 program · $169K · in their own filed words · FY2025
01

To provide enrichment to the lives of the community by having a studio open and outreach programs actively working with youth and families in Louisville communities to promote joyful learning, compassion, peace, and education and youth advocacy through the vehicle of art.

$169Kprogram 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 2 funders$83K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$207K
Ln 12
Gifts and grantsLn 1h$100K
Fees for servicesLn 2g$98K
Investment incomeLn 3$7K
Money outPt IX
$194K
Ln 25
Programscol B$169K
Managementcol C$15K
Fundraisingcol D$10K
Owns and owesPt X
$102K
net assets · Ln 32
Cash and savingsLn 1–2$80K
Total assetsLn 16$138K
LiabilitiesLn 26$36K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$100K
Fees for servicesLn 2g$98K
Investment incomeLn 3$7K
Other incomeLn 4–11$3K
Gains on assetsLn 7$7K
Total revenueLn 12$207K
Assets in detailPt X, end of year
CashLn 1$80K
Cash and savings togetherLn 1–2$80K
Land, buildings, equipmentLn 10c$58K
Total assetsLn 16$138K
LiabilitiesLn 26$36K
Net assetsLn 32$102K
OperationsPt I, VI
EmployeesI 57
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$83K$80K
Land, buildings, equipmentLn 10c$25K$58K
Total assetsLn 16$108K$138K
LiabilitiesLn 26$20K$36K
Net assetsLn 32$88K$102K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$95K$86K$5K$5K
Other employee benefitsLn 9$4K$4K
Payroll taxesLn 10$7K$7K$367$367
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$14K$6K$4K$4K
Advertising and promotionLn 12$448$448
Office expensesLn 13$44$44
Information technologyLn 14$6K$5K$927
OccupancyLn 16$12K$12K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$929$626$303
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$11K$10K$1K
Other expenses (24a–d)Ln 24$20K$20K$255$17
All other expensesLn 24e$5K$4K$1K$175
Total functional expensesLn 25$194K$169K$15K$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $207K$194K$13K$102K 990 PDF
FY2024 $212K$228K−$16K$88K 990 PDF
FY2023 $161K$105K 990 PDF
FY2022 $255K$168K$87K$150K 990 PDF
FY2021 $166K$63K 990 PDF
FY2020 $113K$37K 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 FY2025 990 (6 parts)
Part I · Summary $207,268 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $90,309$99,650
I-9 Program service revenuePrior year $120,929$98,033
I-10 Investment income$6,934
I-11 Other revenuePrior year $546$2,651
I-12 Total revenuePrior year $211,784$207,268
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $149,618$107,005
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $78,445$86,846
I-18 Total expensesPrior year $228,063$193,851
I-19 Revenue less expensesPrior year −$16,279$13,417
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $207,268 across 7 lines filed
VIII-1f All other contributions, gifts and grants$99,650
VIII-1h Total contributions, gifts and grants$99,650
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $98,033$98,033
VIII-7 Net gain or loss on sales of assetsRelated to mission $6,934$6,934
VIII-8 Net income from fundraising eventsExcluded from tax $1,876$1,876
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $775$775
VIII-12 Total revenueRelated to mission $105,742 · Unrelated business $0 · Excluded from tax $1,876$207,268
Part IX · Statement of functional expenses $193,851 across 16 lines filed
IX-7 Other salaries and wagesPrograms $85,706 · Management $4,800 · Fundraising $4,800$95,306
IX-9 Other employee benefitsPrograms $4,408$4,408
IX-10 Payroll taxesPrograms $6,557 · Management $367 · Fundraising $367$7,291
IX-11c Accounting feesManagement $2,076$2,076
IX-11g Other fees for servicesPrograms $5,922 · Management $3,750 · Fundraising $4,250$13,922
IX-12 Advertising and promotionPrograms $448$448
IX-13 Office expensesManagement $44$44
IX-14 Information technologyPrograms $5,251 · Management $927$6,178
IX-16 OccupancyPrograms $11,939$11,939
IX-17 TravelPrograms $1,439$1,439
IX-19 Conferences, conventions and meetingsPrograms $4,173$4,173
IX-20 InterestPrograms $626 · Management $303$929
IX-22 Depreciation, depletion and amortizationPrograms $8,963$8,963
IX-23 InsurancePrograms $10,199 · Management $1,042$11,241
IX-24 Other expenses (24a–d)Programs $19,862 · Management $255 · Fundraising $17$20,134
IX-24e All other expensesPrograms $3,809 · Management $1,376 · Fundraising $175$5,360
IX-25 Total functional expensesPrograms $169,302 · Management $14,940 · Fundraising $9,609$193,851
Part X · Balance sheet $137,761 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $82,710$79,764
X-10c Land, buildings and equipment, netStart of year $25,194$57,997
X-16 Total assetsStart of year $107,904$137,761
X-17 Accounts payable and accrued expensesStart of year $1,953$956
X-26 Total liabilitiesStart of year $19,516$35,956
X-32 Total net assets or fund balancesStart of year $88,388$101,805
X-33 Total liabilities and net assetsStart of year $107,904$137,761
Part XI · Reconciliation of net assets $101,805 net assets at year end
XI-1 Total revenue$207,268
XI-2 Total expenses$193,851
XI-3 Revenue less expenses$13,417
XI-4 Net assets at start of year$88,388
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$101,805

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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