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Upfront Theatre FY2024 filing

Tax-deductible

Bellingham, WA501(c)(3)Since 2021Arts & Culture EIN 86-1337799Revenue $212K in FY2024

On file with the IRStheupfront.comPo Box 1413, 98227-1413 · Bellingham, WATax-exempt since Jan 2023Publicly supported — 509(a)(2)

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To entertain, educate and connect our community through the art of improvisation and the gift of play.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
$5K 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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FY2024 · 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 $17K a year · 8% 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
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$5K
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
Cash reserves
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $45
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
3% of total assets
Looks good: liabilities are 3% 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
$212K
+48% vs prior year
Spent
$185K
To programs
70%
Net assets
$92K
By yearFY2022–FY2025
Revenue
$212K
FY2024▲ +48%
Tap a bar for its year
Revenue by fiscal year
FY2022$66K
FY2023$143K
FY2024$212K
FY2025$221K
Expenses
$185K
FY2024
Tap a bar for its year
Expenses by fiscal year
FY2022Not on file
FY2023Not on file
FY2024$185K
FY2025$213K
Net assets
$92K
FY2024▲ +47%
Tap a bar for its year
Net assets by fiscal year
FY2022$25K
FY2023$63K
FY2024$92K
FY2025$99K

From the FY2024 Form 990 (year ending August 2024) · see the original

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You’re viewing the FY2024 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 Jan 2023.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $129K Management & general 27% · $51K Fundraising 3% · $5K

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; $5K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Samantah Jolly
Executive Director
$5,038Pt VII · Sec A
Marissa Meyrick
Board Member
$0Pt VII · Sec A
Rachel Rohrbach
Board Member
$0Pt VII · Sec A
Douglas Starcher
Board Member
$0Pt VII · Sec A
Craig Jewell
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Kelly Helms
Treasurer
$0Pt VII · Sec A
Alice Ledbetter
Vice President
$0Pt VII · Sec A

Samantha Jolly’s $5K as Executive Director is at the 4th 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

NameFY2025FY2024FY2023
Samantha Jolly$4,659—$13,404
Samantah Jolly—$5,038—

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

Entertain, educate, and connect through improvisation and play.

Questions for Upfront Theatre

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Provided by the organization

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3 programs · $109K · in their own filed words · FY2023
01

Live Performances

The Upfront Theatre maintains a skilled group of professional and amateur improvisers, performance artists and comedians, who create unique improvised experiences accessible to a diverse audience.

$61Kprogram expense
02

Improv Classes

The Upfront Theatre offers a full range of improv classes for all ages and experience levels. These classes help students develop as performers and also teach useful life skills such as active listening, learning through failure, and the power of "yes, and." Classes are taught by local community members and Upfront Theatre performers.

$36Kprogram expense
03

Workshops

Using a fun, creatively developed curriculum, The Upfront Theatre helps companies and organizations establish a "yes, and" culture where people are connected, say yes, listen, support one another, and make each other look good.

$12Kprogram 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
Baird Foundation INCFY2024$45
Total grants receivedfrom 1 funder$45

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$212K
Ln 12
Fees for servicesLn 2g$188K
Gifts and grantsLn 1h$24K
Investment incomeLn 3$323
Money outPt IX
$185K
Ln 25
Programscol B$129K
Managementcol C$51K
Fundraisingcol D$5K
Owns and owesPt X
$92K
net assets · Ln 32
Cash and savingsLn 1–2$94K
Total assetsLn 16$95K
LiabilitiesLn 26$3K
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$24K
Fees for servicesLn 2g$188K
Investment incomeLn 3$323
Total revenueLn 12$212K
Assets in detailPt X, end of year
CashLn 1$14K
SavingsLn 2$81K
Cash and savings togetherLn 1–2$94K
Total assetsLn 16$95K
LiabilitiesLn 26$3K
Net assetsLn 32$92K
OperationsPt I, VI
EmployeesI 526
VolunteersI 620
Fiscal year endsHeaderAugust
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 FY24End FY24
Cash and savingsLn 1–2$65K$94K
Total assetsLn 16$65K$95K
LiabilitiesLn 26$3K$3K
Net assetsLn 32$63K$92K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Pay of current officers, directors and key staffLn 5$4K$207$4K$207
Other salaries and wagesLn 7$89K$60K$24K$4K
Payroll taxesLn 10$12K$8K$3K$579
Accounting feesLn 11c$1K$1K
Other fees for servicesLn 11g$9K$8K$500
Advertising and promotionLn 12$4K$3K$433
Office expensesLn 13$6K$2K$4K
Information technologyLn 14$4K$613$4K
OccupancyLn 16$30K$26K$4K
TravelLn 17$169$169
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$22K$19K$3K$15
Total functional expensesLn 25$185K$129K$51K$5K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $221K$213K$7K$99K 990 PDF
FY2024 Viewing $212K$185K$27K$92K 990 PDF
FY2023 $143K$63K 990 PDF
FY2022 $66K$25K 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 FY2024 990 (6 parts)
Part I · Summary $211,640 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,888$23,767
I-9 Program service revenuePrior year $139,880$187,550
I-10 Investment incomePrior year $193$323
I-11 Other revenue$0
I-12 Total revenuePrior year $142,961$211,640
I-13 Grants and similar amounts paid$1,802
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $61,213$104,938
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $56,808$77,927
I-18 Total expensesPrior year $118,021$184,667
I-19 Revenue less expensesPrior year $24,940$26,973
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $211,640 across 6 lines filed
VIII-1f All other contributions, gifts and grants$23,767
VIII-1h Total contributions, gifts and grants$23,767
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $187,550$187,550
VIII-3 Investment incomeExcluded from tax $323$323
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $187,550 · Excluded from tax $323$211,640
Part IX · Statement of functional expenses $184,667 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $1,802$1,802
IX-5 Pay of current officers, directors and key staffPrograms $207 · Management $3,722 · Fundraising $207$4,136
IX-7 Other salaries and wagesPrograms $60,475 · Management $24,284 · Fundraising $4,460$89,219
IX-10 Payroll taxesPrograms $7,529 · Management $3,475 · Fundraising $579$11,583
IX-11c Accounting feesManagement $1,241$1,241
IX-11g Other fees for servicesPrograms $8,206 · Management $500$8,706
IX-12 Advertising and promotionPrograms $3,279 · Management $433$3,712
IX-13 Office expensesPrograms $2,002 · Management $4,335$6,337
IX-14 Information technologyPrograms $613 · Management $3,561$4,174
IX-16 OccupancyPrograms $25,910 · Management $4,224$30,134
IX-17 TravelManagement $169$169
IX-23 InsuranceManagement $1,406$1,406
IX-24 Other expenses (24a–d)Programs $18,714 · Management $3,319 · Fundraising $15$22,048
IX-25 Total functional expensesPrograms $128,737 · Management $50,669 · Fundraising $5,261$184,667
Part X · Balance sheet $94,782 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $15,500$13,653
X-2 Savings and temporary cash investmentsStart of year $49,837$80,729
X-9 Prepaid expenses and deferred charges$400
X-16 Total assetsStart of year $65,337$94,782
X-17 Accounts payable and accrued expensesStart of year $2,821$2,693
X-26 Total liabilitiesStart of year $2,821$2,693
X-27 Net assets without donor restrictionsStart of year $62,516$92,089
X-32 Total net assets or fund balancesStart of year $62,516$92,089
X-33 Total liabilities and net assetsStart of year $65,337$94,782
Part XI · Reconciliation of net assets $92,089 net assets at year end
XI-1 Total revenue$211,640
XI-2 Total expenses$184,667
XI-3 Revenue less expenses$26,973
XI-4 Net assets at start of year$62,516
XI-8 Prior period adjustments$2,600
XI-10 Net assets at end of year$92,089

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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