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Studio by the Tracks INC FY2023 filing

Tax-deductible

Irondale, AL501(c)(3)Arts & Culture EIN 63-1004336Revenue $2.3M in FY2023

On file with the IRSstudiobythetracks.org301 20th St S, 35210-1637 · Irondale, ALTax-exempt since Mar 1990Publicly supported charity — 170(b)(1)(A)(vi)

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We provide free art classes for our clients. We provide an environment which allows troubled young people & adults with special needs an outlet to create. We encourage a supportive and nonjudgmental atmosphere necessary to nurture creative abilities.

501(c)(3) charity; gifts are tax-deductible.
47¢ of each $1 spent went to programs.
$45K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $392K a year · 49% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
47%
of spending
Concern: 47% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$45K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
58 mo
of spending, in cash
Looks good: 58.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $5K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$31K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
+420% vs prior year
Spent
$445K
To programs
47%
Net assets
$2.3M
By yearFY2020–FY2024
Revenue
$2.3M
FY2023▲ +420%
Tap a bar for its year
Revenue by fiscal year
FY2020$364K
FY2021$386K
FY2022$444K
FY2023$2.3M
FY2024$506K
Expenses
$445K
FY2023▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$320K
FY2021$378K
FY2022$430K
FY2023$445K
FY2024$472K
Net assets
$2.3M
FY2023▲ +271%
Tap a bar for its year
Net assets by fiscal year
FY2020$587K
FY2021$611K
FY2022$622K
FY2023$2.3M
FY2024$2.3M

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1990.

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

Where the money goes

47 cents of each dollar spent went to programs.

Program services 47% · $211K Management & general 17% · $75K Fundraising 36% · $160K

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

14 people listed on the 990; $45K paid to officers and key staff.

Part VII, Section A · reportable compensation
Merrilee Challiss
Executive Director
$45,252Pt VII · Sec A
$0Pt VII · Sec A
Lee Marks
Member
$0Pt VII · Sec A
Paul Ware
Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Merrilee Challiss’s $64K as Executive Director is at the 59th 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Merrilee Challiss$63,545$45,252———
Suzanne Boozer——$45,954$62,848$46,486

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.

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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

Offers free art classes for troubled youth and adults with special needs in a supportive environment.

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2 programs · $211K · in their own filed words · FY2023
01

Studio By The Tracks was formed to provide free art classes to emotionally conflicted children and adults with autism spectrum disorder or other mental illnesses. SBTT maintains a focused, energized atmosphere that provides students a safe haven in which to create. Currently the Studio is serving approximately 80 individuals.

$211Kprogram expense
02

Holiday Open House

Pt IX · col B

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 · FY2025
The Child Health FoundationFY2025$4K
Rucker & Margaret Agee Fund UaFY2025$1K
Total grants receivedfrom 2 funders$5K

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.3M
Ln 12
Gifts and grantsLn 1h$2.0M
Other incomeLn 4–11$249K
Investment incomeLn 3$10K
Money outPt IX
$445K
Ln 25
Programscol B$211K
Managementcol C$75K
Fundraisingcol D$160K
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$2.2M
Total assetsLn 16$2.3M
LiabilitiesLn 26$31K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$183K
Investment incomeLn 3$10K
Other incomeLn 4–11$249K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$133K
SavingsLn 2$2.0M
Cash and savings togetherLn 1–2$2.2M
InvestmentsLn 11–13$9K
Land, buildings, equipmentLn 10c$172K
Total assetsLn 16$2.3M
LiabilitiesLn 26$31K
Net assetsLn 32$2.3M
OperationsPt I, VI
EmployeesI 55
VolunteersI 620
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$446K$2.2M
InvestmentsLn 11–13$9K$9K
Land, buildings, equipmentLn 10c$170K$172K
Total assetsLn 16$638K$2.3M
LiabilitiesLn 26$17K$31K
Net assetsLn 32$622K$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$45K$15K$15K$15K
Other salaries and wagesLn 7$205K$118K$6K$81K
Other employee benefitsLn 9$25K$12K$2K$11K
Payroll taxesLn 10−$25K−$12K−$3K−$10K
Accounting feesLn 11c$16K$16K
Other fees for servicesLn 11g$1K$981$275
Advertising and promotionLn 12$214$214
Office expensesLn 13$6K$589$5K
TravelLn 17$412$262$20$130
Conferences, conventions and meetingsLn 19$539$61$329$149
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$7K$0$0$7K
All other expensesLn 24e$155K$76K$25K$54K
Total functional expensesLn 25$445K$211K$75K$160K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $506K$472K$34K$2.3M 990 PDF
FY2023 Viewing $2.3M$445K$1.9M$2.3M 990 PDF
FY2022 $444K$430K$13K$622K 990 PDF
FY2021 $386K$378K$9K$611K 990 PDF
FY2020 $364K$320K$44K$587K 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 $2,306,204 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $375,184$2,047,271
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $935$9,846
I-11 Other revenuePrior year $67,756$249,087
I-12 Total revenuePrior year $443,875$2,306,204
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $257,091$251,184
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $173,302$193,823
I-18 Total expensesPrior year $430,393$445,007
I-19 Revenue less expensesPrior year $13,482$1,861,197
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
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 $2,306,204 across 12 lines filed
Lines not itemized here account for $66,102 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$182,985
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$1,864,286
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$2,047,271
VIII-3 Investment incomeRelated to mission $9,846 · Unrelated business $0 · Excluded from tax $0$9,846
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $182,985 · Excluded from tax $0$182,985
VIII-12 Total revenueRelated to mission $75,948 · Unrelated business $182,985 · Excluded from tax $0$2,306,204
Part IX · Statement of functional expenses $445,007 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $15,084 · Management $15,084 · Fundraising $15,084$45,252
IX-7 Other salaries and wagesPrograms $118,375 · Management $5,646 · Fundraising $81,387$205,408
IX-9 Other employee benefitsPrograms $12,300 · Management $2,248 · Fundraising $10,767$25,315
IX-10 Payroll taxesPrograms −$12,093 · Management −$2,972 · Fundraising −$9,726−$24,791
IX-11c Accounting feesManagement $16,492$16,492
IX-11g Other fees for servicesManagement $981 · Fundraising $275$1,256
IX-12 Advertising and promotionFundraising $214$214
IX-13 Office expensesPrograms $589 · Management $4,957$5,546
IX-17 TravelPrograms $262 · Management $20 · Fundraising $130$412
IX-19 Conferences, conventions and meetingsPrograms $61 · Management $329 · Fundraising $149$539
IX-22 Depreciation, depletion and amortizationManagement $3,858$3,858
IX-23 InsuranceManagement $3,394$3,394
IX-24 Other expenses (24a–d)Programs $0 · Management $0 · Fundraising $7,368$7,368
IX-24e All other expensesPrograms $76,206 · Management $24,550 · Fundraising $53,988$154,744
IX-25 Total functional expensesPrograms $210,784 · Management $74,587 · Fundraising $159,636$445,007
Part X · Balance sheet $2,340,798 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $220,053$133,023
X-2 Savings and temporary cash investmentsStart of year $225,817$2,023,083
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $13,674$4,150
X-10c Land, buildings and equipment, netStart of year $169,929$171,590
X-11 Publicly traded securitiesStart of year $8,952$8,952
X-16 Total assetsStart of year $638,425$2,340,798
X-17 Accounts payable and accrued expensesStart of year $5,564$4,748
X-25 Other liabilitiesStart of year $10,954$26,085
X-26 Total liabilitiesStart of year $16,518$30,833
X-32 Total net assets or fund balancesStart of year $621,907$2,309,965
X-33 Total liabilities and net assetsStart of year $638,425$2,340,798
Part XI · Reconciliation of net assets $2,309,965 net assets at year end
XI-1 Total revenue$2,306,204
XI-2 Total expenses$445,007
XI-3 Revenue less expenses$1,861,197
XI-4 Net assets at start of year$621,907
XI-5 Net unrealized gains (losses) on investments$33,275
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$4,474
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets−$210,888
XI-10 Net assets at end of year$2,309,965

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

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