Lincoln Calling FY2022 filing

IRS exemption revoked

Lincoln, NEUnknown exempt organization EIN 82-3663441Revenue $337K in FY2022

On file with the IRSlincolncalling.com211 N 14th St · Lincoln, NE

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Arts, music and education

89¢ of each $1 spent went to programs.
$30K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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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
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
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$30K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $26K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$337K
+99% vs prior year
Spent
$340K
To programs
89%
Net assets
$19K
By yearFY2021–FY2024
Revenue
$337K
FY2022▲ +99%
Tap a bar for its year
Revenue by fiscal year
FY2021$170K
FY2022$337K
FY2024$45
Net assets
$19K
FY2022▼ -14%
Tap a bar for its year
Net assets by fiscal year
FY2021$22K
FY2022$19K
FY2024Not on file

From the FY2022 Form 990 · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2020
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2024.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $302K Management & general 11% · $37K

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

9 people listed on the 990; $30K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$30,335Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2022FY2021
Shannon Chiaverini$30,335—
Spencer Muson—$9,000

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 15aYes

Programs and updates

Lincoln Calling is a nonprofit organization based in Lincoln, NE.

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Provided by the organization

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1 program · $302K · in their own filed words · FY2022
01

Annual arts, music and educational festival open to public - estimated 1,500 attendees. No restricted grant funding.

$302Kprogram 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 · FY2022
Total grants receivedfrom 3 funders$26K
See all 3 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$337K
Ln 12
Gifts and grantsLn 1h$286K
Fees for servicesLn 2g$53K
Investment incomeLn 3$114
Money outPt IX
$340K
Ln 25
Programscol B$302K
Managementcol C$37K
Owns and owesPt X
$19K
net assets · Ln 32
Cash and savingsLn 1–2$20K
Total assetsLn 16$20K
LiabilitiesLn 26$2K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$286K
Government grantsLn 1e$125K
Fees for servicesLn 2g$53K
Investment incomeLn 3$114
Total revenueLn 12$337K
Assets in detailPt X, end of year
CashLn 1$20K
Cash and savings togetherLn 1–2$20K
Total assetsLn 16$20K
LiabilitiesLn 26$2K
Net assetsLn 32$19K
OperationsPt I, VI
EmployeesI 51
VolunteersI 68
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 FY22End FY22
Cash and savingsLn 1–2$22K$20K
Total assetsLn 16$22K$20K
LiabilitiesLn 26$0$2K
Net assetsLn 32$22K$19K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$30K$30K
Payroll taxesLn 10$2K$2K
Legal feesLn 11b$40K$40K
Other fees for servicesLn 11g$54K$54K
Advertising and promotionLn 12$15K$15K
Office expensesLn 13$5K$5K
OccupancyLn 16$13K$13K
TravelLn 17$148$148
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$173K$173K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$340K$302K$37K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $45 990 PDF
FY2023 Not on file
FY2022 Viewing $337K$340K−$3K$19K 990 PDF
FY2021 $170K$22K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $336,600 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $146,960$286,486
I-9 Program service revenuePrior year $24,234$53,004
I-10 Investment income$114
I-11 Other revenuePrior year −$1,654−$3,004
I-12 Total revenuePrior year $169,540$336,600
I-13 Grants and similar amounts paidPrior year $500$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $9,000$32,736
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $169,893$306,868
I-18 Total expensesPrior year $179,393$339,604
I-19 Revenue less expensesPrior year −$9,853−$3,004
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $336,600 across 6 lines filed
Lines not itemized here account for −$3,004 of total revenue; see the IRS return.
VIII-1e Government grants$125,000
VIII-1f All other contributions, gifts and grants$161,486
VIII-1h Total contributions, gifts and grants$286,486
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $53,004$53,004
VIII-3 Investment incomeExcluded from tax $114$114
VIII-12 Total revenueRelated to mission $50,000 · Excluded from tax $114$336,600
Part IX · Statement of functional expenses $339,604 across 11 lines filed
IX-5 Pay of current officers, directors and key staffManagement $30,335$30,335
IX-10 Payroll taxesManagement $2,401$2,401
IX-11b Legal feesPrograms $40,266$40,266
IX-11g Other fees for servicesPrograms $54,200$54,200
IX-12 Advertising and promotionPrograms $14,662$14,662
IX-13 Office expensesManagement $4,598$4,598
IX-16 OccupancyPrograms $13,422$13,422
IX-17 TravelPrograms $148$148
IX-23 InsurancePrograms $5,262$5,262
IX-24 Other expenses (24a–d)Programs $172,975$172,975
IX-24e All other expensesPrograms $1,335$1,335
IX-25 Total functional expensesPrograms $302,270 · Management $37,334 · Fundraising $0$339,604
Part X · Balance sheet $20,178 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $21,655$20,178
X-16 Total assetsStart of year $21,655$20,178
X-17 Accounts payable and accrued expenses$1,527
X-26 Total liabilitiesStart of year $0$1,527
X-27 Net assets without donor restrictionsStart of year $21,655$18,651
X-32 Total net assets or fund balancesStart of year $21,655$18,651
X-33 Total liabilities and net assetsStart of year $21,655$20,178
Part XI · Reconciliation of net assets $18,651 net assets at year end
XI-1 Total revenue$336,600
XI-2 Total expenses$339,604
XI-3 Revenue less expenses−$3,004
XI-4 Net assets at start of year$21,655
XI-10 Net assets at end of year$18,651

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

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