Catskill Wheelhouse FY2023 filing

Tax-deductible

Acra, NY501(c)(3)EducationEIN 81-1061941Revenue $297K in FY2023

On file with the IRS5599 Route 23, 12405-1344 · Acra, NYTax-exempt since Aug 2016School — 170(b)(1)(A)(ii)

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See part III

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$61K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

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
0 of 5
filings with a surplus
Average deficit $98K a year · 34% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$61K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$290K
64% of total assets
Fine: liabilities are 64% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 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
$297K
+4% vs prior year
Spent
$467K
To programs
82%
Net assets
$162K
By yearFY2020–FY2024
Revenue
$297K
FY2023▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$173K
FY2021$315K
FY2022$285K
FY2023$297K
FY2024$372K
Expenses
$467K
FY2023▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$209K
FY2021$329K
FY2022$425K
FY2023$467K
FY2024$500K
Net assets
$162K
FY2023▼ -50%
Tap a bar for its year
Net assets by fiscal year
FY2020$438K
FY2021$483K
FY2022$324K
FY2023$162K
FY2024$35K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim
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 Aug 2016.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $383K Management & general 18% · $84K Fundraising 0% · $458

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

8 people listed on the 990; $61K paid to officers and key staff.

Part VII, Section A · reportable compensation
Secretary/Staff Representa
$35,579Pt VII · Sec A
Trustee/Teacher
$25,231Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Frank Tuccio’s $36K as Secretary/Staff Representa is at the 28th percentile of top reported officer pay among 1613 $100K–1M education 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Frank Tuccio$35,799$35,579$32,611$23,960—
Chelsea Snider—$25,231$11,669——
Sarah Emmett————$18,742
Olivia Shea———$15,040—

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

Catskill Wheelhouse is an education nonprofit based in Acra, NY.

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Provided by the organization

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1 program · $383K · in their own filed words · FY2023
01

A child-centered, community based and outdoor-focused learning environment for children attending pre-school, elementary and summer workshops.

$383Kprogram 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 1 funder$2K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$297K
Ln 12
Fees for servicesLn 2g$243K
Gifts and grantsLn 1h$42K
Investment incomeLn 3$11K
Money outPt IX
$467K
Ln 25
Programscol B$383K
Managementcol C$84K
Fundraisingcol D$458
Owns and owesPt X
$162K
net assets · Ln 32
Cash and savingsLn 1–2$20K
Total assetsLn 16$452K
LiabilitiesLn 26$290K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$42K
Government grantsLn 1e$16K
Fees for servicesLn 2g$243K
Investment incomeLn 3$11K
Gains on assetsLn 7$6K
Total revenueLn 12$297K
Assets in detailPt X, end of year
CashLn 1$20K
Cash and savings togetherLn 1–2$20K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$408K
Total assetsLn 16$452K
LiabilitiesLn 26$290K
Net assetsLn 32$162K
OperationsPt I, VI
EmployeesI 523
VolunteersI 64
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$20K$20K
InvestmentsLn 11–13$243K$0
Land, buildings, equipmentLn 10c$35K$408K
Total assetsLn 16$328K$452K
LiabilitiesLn 26$4K$290K
Net assetsLn 32$324K$162K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$61K$25K$36K
Other salaries and wagesLn 7$248K$248K
Payroll taxesLn 10$24K$22K$2K
Legal feesLn 11b$21K$21K
Accounting feesLn 11c$4K$4K
Investment management feesLn 11f$351$351
Other fees for servicesLn 11g$22K$22K
Advertising and promotionLn 12$616$616
OccupancyLn 16$32K$30K$2K
TravelLn 17$18$18
InterestLn 20$8K$8K
Depreciation, depletion and amortizationLn 22$9K$8K$1K
InsuranceLn 23$10K$6K$4K
Other expenses (24a–d)Ln 24$20K$16K$4K$458
All other expensesLn 24e$8K$6K$2K
Total functional expensesLn 25$467K$383K$84K$458

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $372K$500K−$128K$35K 990 PDF
FY2023 Viewing $297K$467K−$171K$162K 990 PDF
FY2022 $285K$425K−$141K$324K 990 PDF
FY2021 $315K$329K−$14K$483K 990 PDF
FY2020 $173K$209K−$36K$438K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $296,539 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $32,367$42,296
I-9 Program service revenuePrior year $252,161$243,063
I-10 Investment incomePrior year $23$11,180
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $284,551$296,539
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 $318,833$333,174
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $106,330$133,999
I-18 Total expensesPrior year $425,163$467,173
I-19 Revenue less expensesPrior year −$140,612−$170,634
Part VI · Governance 4 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $296,539 across 7 lines filed
VIII-1e Government grants$16,331
VIII-1f All other contributions, gifts and grants$25,965
VIII-1h Total contributions, gifts and grants$42,296
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $243,063$243,063
VIII-3 Investment incomeExcluded from tax $4,703$4,703
VIII-7 Net gain or loss on sales of assetsRelated to mission $6,477$6,477
VIII-12 Total revenueRelated to mission $249,540 · Unrelated business $0 · Excluded from tax $4,703$296,539
Part IX · Statement of functional expenses $467,173 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $25,231 · Management $35,579$60,810
IX-7 Other salaries and wagesPrograms $248,030$248,030
IX-10 Payroll taxesPrograms $21,901 · Management $2,433$24,334
IX-11b Legal feesManagement $20,501$20,501
IX-11c Accounting feesManagement $4,101$4,101
IX-11f Investment management feesManagement $351$351
IX-11g Other fees for servicesPrograms $21,502$21,502
IX-12 Advertising and promotionManagement $616$616
IX-16 OccupancyPrograms $29,561 · Management $2,395$31,956
IX-17 TravelPrograms $18$18
IX-20 InterestManagement $7,795$7,795
IX-22 Depreciation, depletion and amortizationPrograms $8,185 · Management $1,116$9,301
IX-23 InsurancePrograms $5,733 · Management $3,822$9,555
IX-24 Other expenses (24a–d)Programs $16,403 · Management $3,543 · Fundraising $458$20,404
IX-24e All other expensesPrograms $6,374 · Management $1,525$7,899
IX-25 Total functional expensesPrograms $382,938 · Management $83,777 · Fundraising $458$467,173
Part X · Balance sheet $451,931 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $20,265$20,458
X-4 Accounts receivableStart of year $29,323$23,775
X-10c Land, buildings and equipment, netStart of year $34,940$407,698
X-11 Publicly traded securitiesStart of year $243,195$0
X-16 Total assetsStart of year $327,723$451,931
X-17 Accounts payable and accrued expensesStart of year $3,730$3,498
X-26 Total liabilitiesStart of year $3,730$289,519
X-27 Net assets without donor restrictionsStart of year $310,193$147,412
X-28 Net assets with donor restrictionsStart of year $13,800$15,000
X-32 Total net assets or fund balancesStart of year $323,993$162,412
X-33 Total liabilities and net assetsStart of year $327,723$451,931
Part XI · Reconciliation of net assets $162,412 net assets at year end
XI-1 Total revenue$296,539
XI-2 Total expenses$467,173
XI-3 Revenue less expenses−$170,634
XI-4 Net assets at start of year$323,993
XI-5 Net unrealized gains (losses) on investments$9,053
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$162,412

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

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