A research and testing center for social changemaking. Using social environmental and financial factors to discover creative community-oriented solutions to challenges

93¢ of each $1 spent went to programs.
$10K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 2
filings with a surplus
Average deficit $188K a year · 463% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$10K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $4K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$377K
644% of total assets
Concern: liabilities are 644% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$25K
-57% vs prior year
Spent
$339K
To programs
93%
Net assets
−$319K
By yearFY2020–FY2022
Revenue
$25K
FY2022▼ -57%
Tap a bar for its year
Revenue by fiscal year
FY2020$92K
FY2021$57K
FY2022$25K
Expenses
$339K
FY2022▲ +187%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$118K
FY2022$339K
Net assets
−$319K
FY2022▼ -860%
Tap a bar for its year
Net assets by fiscal year
FY2020$28K
FY2021−$33K
FY2022−$319K

From the FY2022 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Jun 2015.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $315K Management & general 7% · $24K

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

3 people listed on the 990; $10K paid to officers and key staff.

Part VII, Section A · reportable compensation
$9,625Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Benjamin Allen’s $10K as Director is at the 42nd percentile of top reported officer pay among 250 <$100K 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.

See Smallmatters Institute INC 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Researching and testing creative solutions to community challenges using social, environmental, and financial factors.

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Provided by the organization

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2 programs · $315K · in their own filed words · FY2022
01

Publishing of arts magazine for rochester, ny and surrounding areas

$166Kprogram expense
02

Unite for nature provides capital. Technical asistance and land use best practices to schools, churches and not for profits to foster sustainable partnerships to promote excellence in nature management

$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 · FY2020
Total grants receivedfrom 1 funder$4K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$25K
Ln 12
Fees for servicesLn 2g$22K
Gifts and grantsLn 1h$3K
Investment incomeLn 3$77
Money outPt IX
$339K
Ln 25
Programscol B$315K
Managementcol C$24K
Owns and owesPt X
−$319K
net assets · Ln 32
Cash and savingsLn 1–2$49K
Total assetsLn 16$59K
LiabilitiesLn 26$377K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Government grantsLn 1e$3K
Fees for servicesLn 2g$22K
Investment incomeLn 3$77
Total revenueLn 12$25K
Assets in detailPt X, end of year
CashLn 1$49K
Cash and savings togetherLn 1–2$49K
Other assetsLn 15$6K
Total assetsLn 16$59K
LiabilitiesLn 26$377K
Net assetsLn 32−$319K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$14K$49K
Total assetsLn 16$20K$59K
LiabilitiesLn 26$24K$377K
Net assetsLn 32−$4K−$319K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$63K$63K
Pay of current officers, directors and key staffLn 5$10K$7K$2K
Other fees for servicesLn 11g$64K$48K$16K
Advertising and promotionLn 12$752$564$188
Office expensesLn 13$2K$2K$524
TravelLn 17$3K$2K$665
Other expenses (24a–d)Ln 24$170K$168K$2K
All other expensesLn 24e$27K$25K$2K
Total functional expensesLn 25$339K$315K$24K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $25K$339K−$315K−$319K 990 PDF
FY2021 $57K$118K−$62K−$33K 990 PDF
FY2020 $92K$28K 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 FY2022 990 (6 parts)
Part I · Summary $24,581 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $37,426$2,700
I-9 Program service revenuePrior year $19,278$21,804
I-10 Investment incomePrior year $3$77
I-11 Other revenue$0
I-12 Total revenuePrior year $56,707$24,581
I-13 Grants and similar amounts paidPrior year $13,895$63,125
I-14 Benefits paid to members$0
I-15 Salaries and benefits$9,625
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $104,318$266,332
I-18 Total expensesPrior year $118,213$339,082
I-19 Revenue less expensesPrior year −$61,506−$314,501
Part VI · Governance 3 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $24,581 across 5 lines filed
VIII-1e Government grants$2,700
VIII-1h Total contributions, gifts and grants$2,700
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $21,804$21,804
VIII-3 Investment incomeRelated to mission $77$77
VIII-12 Total revenueRelated to mission $21,881 · Unrelated business $0 · Excluded from tax $0$24,581
Part IX · Statement of functional expenses $339,082 across 8 lines filed
IX-1 Grants to domestic organizationsPrograms $63,125$63,125
IX-5 Pay of current officers, directors and key staffPrograms $7,219 · Management $2,406$9,625
IX-11g Other fees for servicesPrograms $48,105 · Management $16,035$64,140
IX-12 Advertising and promotionPrograms $564 · Management $188$752
IX-13 Office expensesPrograms $1,571 · Management $524$2,095
IX-17 TravelPrograms $1,996 · Management $665$2,661
IX-24 Other expenses (24a–d)Programs $167,759 · Management $2,120$169,879
IX-24e All other expensesPrograms $24,956 · Management $1,849$26,805
IX-25 Total functional expensesPrograms $315,295 · Management $23,787 · Fundraising $0$339,082
Part X · Balance sheet $58,524 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $14,084$48,724
X-9 Prepaid expenses and deferred charges$3,800
X-15 Other assetsStart of year $6,000$6,000
X-16 Total assetsStart of year $20,084$58,524
X-24 Unsecured notes and loans payableStart of year $24,150$377,091
X-26 Total liabilitiesStart of year $24,150$377,091
X-32 Total net assets or fund balancesStart of year −$4,066−$318,567
X-33 Total liabilities and net assetsStart of year $20,084$58,524
Part XI · Reconciliation of net assets −$318,567 net assets at year end
XI-1 Total revenue$24,581
XI-2 Total expenses$339,082
XI-3 Revenue less expenses−$314,501
XI-4 Net assets at start of year−$4,066
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$318,567

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

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