Firefly Gathering INC FY2023 filing

Tax-deductible

Asheville, NC501(c)(3)EnvironmentEIN 83-3236808Revenue $211K in FY2023

On file with the IRSfireflygathering.orgPo Box 18758, 28814-0758 · Asheville, NCTax-exempt since May 2020Publicly supported — 509(a)(2)

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To connect people to their environment through educational and cultural programming. Knowing reconnection to be a powerful force for change,our classes offer an opportunity to touch, taste, see, smell, hear and fall in love with the living world.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$25K 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
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 2
filings with a surplus
Average surplus $20K a year · 10% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
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
$25K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$40K
209% of total assets
Concern: liabilities are 209% of assets; over 80%.
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
$211K
+19% vs prior year
Spent
$203K
To programs
89%
Net assets
−$21K
By yearFY2019–FY2025
Revenue
$211K
FY2023▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2019$74K
FY2020$5K
FY2022$177K
FY2023$211K
FY2024$194K
FY2025$191K
Expenses
$203K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2019Not on file
FY2020Not on file
FY2022Not on file
FY2023$203K
FY2024Not on file
FY2025$159K
Net assets
−$21K
FY2023▲ +28%
Tap a bar for its year
Net assets by fiscal year
FY2019$4K
FY2020−$3K
FY2022−$29K
FY2023−$21K
FY2024−$27K
FY2025$6K

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 (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2020.

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% · $181K Management & general 9% · $19K Fundraising 2% · $3K

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; $25K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$24,805Pt VII · Sec A
President/Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Marissa Percoco’s $19K as Executive Director is at the 10th percentile of top reported officer pay among 1989 $100K–1M environment 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

NameFY2025FY2024FY2023FY2022
Marissa Percoco$18,790$25,733$24,805$16,994

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 Firefly Gathering 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Connects people to nature through hands-on educational and cultural programs.

Provided by the organization

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2 programs · $181K · in their own filed words · FY2023
01

The Firefly Annual Gathering was attended by 768 participants, including staff, instructors, volunteer positions and general admissions. Around 350 of those volunteered over the course of the gathering in some way. Perennial Workshops served over 120 participants in fifteen workshops over the course of the year.

$181Kprogram expense
02

The Firefly Gatherings Community Connections Program helped create opportunities for nature connection and skills for individuals who dont have opportunities through application based awards to offset attendance costs, as well as by creating welcoming conditions and additional resources at the event.

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 · FY2024
Cccd FoundationFY2024$10K
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$211K
Ln 12
Fees for servicesLn 2g$170K
Other incomeLn 4–11$29K
Gifts and grantsLn 1h$12K
Money outPt IX
$203K
Ln 25
Programscol B$181K
Managementcol C$19K
Fundraisingcol D$3K
Owns and owesPt X
−$21K
net assets · Ln 32
Cash and savingsLn 1–2$17K
Total assetsLn 16$19K
LiabilitiesLn 26$40K
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$12K
Fees for servicesLn 2g$170K
Investment incomeLn 3$6
Other incomeLn 4–11$29K
Total revenueLn 12$211K
Assets in detailPt X, end of year
CashLn 1$12K
SavingsLn 2$5K
Cash and savings togetherLn 1–2$17K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$19K
LiabilitiesLn 26$40K
Net assetsLn 32−$21K
OperationsPt I, VI
EmployeesI 56
VolunteersI 6350
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$8K$17K
Land, buildings, equipmentLn 10c$3K$2K
Total assetsLn 16$10K$19K
LiabilitiesLn 26$39K$40K
Net assetsLn 32−$29K−$21K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$3K$3K
Pay of current officers, directors and key staffLn 5$25K$22K$2K$744
Other salaries and wagesLn 7$40K$36K$3K$1K
Payroll taxesLn 10$5K$5K$357$152
Accounting feesLn 11c$2K$0$2K$0
Other fees for servicesLn 11g$50K$50K$0$0
Advertising and promotionLn 12$2K$2K$0$194
Office expensesLn 13$9K$1K$7K$942
Information technologyLn 14$2K$1K$1K$0
OccupancyLn 16$42K$42K$0$0
TravelLn 17$983$885$98$0
InterestLn 20$3K$0$3K$0
Depreciation, depletion and amortizationLn 22$140$140$0$0
InsuranceLn 23$617$0$617$0
Other expenses (24a–d)Ln 24$19K$19K$514$0
Total functional expensesLn 25$203K$181K$19K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $191K$159K$32K$6K 990 PDF
FY2024 $194K−$27K 990 PDF
FY2023 Viewing $211K$203K$8K−$21K 990 PDF
FY2022 $177K−$29K 990 PDF
FY2021 Not on file
FY2020 $5K−$3K 990 PDF
FY2019 $74K$4K 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 $211,169 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $26,159$12,463
I-9 Program service revenuePrior year $141,977$170,070
I-10 Investment income$6
I-11 Other revenuePrior year $9,191$28,630
I-12 Total revenuePrior year $177,327$211,169
I-13 Grants and similar amounts paid$2,686
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $66,532$70,015
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $120,868$130,372
I-18 Total expensesPrior year $187,400$203,073
I-19 Revenue less expensesPrior year −$10,073$8,096
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 $211,169 across 8 lines filed
Lines not itemized here account for $1,265 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$12,463
VIII-1h Total contributions, gifts and grants$12,463
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$170,070
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $6$6
VIII-6 Net rental income or lossRelated to mission $16,915$16,915
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $9,875$9,875
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $575 · Unrelated business $0 · Excluded from tax $0$575
VIII-12 Total revenueRelated to mission $187,560 · Unrelated business $0 · Excluded from tax $11,146$211,169
Part IX · Statement of functional expenses $203,073 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $2,686$2,686
IX-5 Pay of current officers, directors and key staffPrograms $22,325 · Management $1,736 · Fundraising $744$24,805
IX-7 Other salaries and wagesPrograms $36,102 · Management $2,808 · Fundraising $1,204$40,114
IX-10 Payroll taxesPrograms $4,587 · Management $357 · Fundraising $152$5,096
IX-11c Accounting feesPrograms $0 · Management $1,667 · Fundraising $0$1,667
IX-11g Other fees for servicesPrograms $49,792 · Management $0 · Fundraising $0$49,792
IX-12 Advertising and promotionPrograms $1,744 · Management $0 · Fundraising $194$1,938
IX-13 Office expensesPrograms $1,411 · Management $7,063 · Fundraising $942$9,416
IX-14 Information technologyPrograms $1,241 · Management $1,171 · Fundraising $0$2,412
IX-16 OccupancyPrograms $41,534 · Management $0 · Fundraising $0$41,534
IX-17 TravelPrograms $885 · Management $98 · Fundraising $0$983
IX-20 InterestPrograms $0 · Management $2,532 · Fundraising $0$2,532
IX-22 Depreciation, depletion and amortizationPrograms $140 · Management $0 · Fundraising $0$140
IX-23 InsurancePrograms $0 · Management $617 · Fundraising $0$617
IX-24 Other expenses (24a–d)Programs $18,827 · Management $514 · Fundraising $0$19,341
IX-25 Total functional expensesPrograms $181,274 · Management $18,563 · Fundraising $3,236$203,073
Part X · Balance sheet $19,003 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $2,550$11,611
X-2 Savings and temporary cash investmentsStart of year $5,000$5,006
X-10c Land, buildings and equipment, netStart of year $2,526$2,386
X-16 Total assetsStart of year $10,076$19,003
X-17 Accounts payable and accrued expensesStart of year $1,106$1,229
X-19 Deferred revenueStart of year $3,089$3,089
X-24 Unsecured notes and loans payableStart of year $34,692$35,400
X-26 Total liabilitiesStart of year $38,887$39,718
X-27 Net assets without donor restrictionsStart of year −$28,811−$20,715
X-32 Total net assets or fund balancesStart of year −$28,811−$20,715
X-33 Total liabilities and net assetsStart of year $10,076$19,003
Part XI · Reconciliation of net assets −$20,715 net assets at year end
XI-1 Total revenue$211,169
XI-2 Total expenses$203,073
XI-3 Revenue less expenses$8,096
XI-4 Net assets at start of year−$28,811
XI-10 Net assets at end of year−$20,715

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

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