Classic Planning Institute

Tax-deductible

Scarborough, ME501(c)(3)Arts & CultureEIN 86-3428097Revenue $199K in FY2025

On file with the IRSclassicplanning.org29 Old Blue Point Rd, 04074-9608 · Scarborough, METax-exempt since Sep 2021Publicly supported — 509(a)(2)

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To steward the Classic Planning knowledge bases as described in part in the art of Classic Planning thru teaching, practice, research, and public engagement.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 10 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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 3
filings with a surplus
Average surplus $6K a year · 3% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$7K
to officers and key staff · 3% of spending
Top officer’s pay lower than 95% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$199K
+19% vs prior year
Spent
$188K
To programs
100%
Net assets
$37K
By yearFY2022–FY2025
Revenue
$199K
FY2025▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2022$100K
FY2023$126K
FY2024$167K
FY2025$199K
Expenses
$188K
FY2025▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2022Not on file
FY2023$141K
FY2024$147K
FY2025$188K
Net assets
$37K
FY2025▲ +37%
Tap a bar for its year
Net assets by fiscal year
FY2022$4K
FY2023−$13K
FY2024$27K
FY2025$37K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2021.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $188K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $7K paid to officers and key staff.

Part VII, Section A · reportable compensation
Social Media Mgr
$6,525Pt VII · Sec A
$0Pt VII · Sec A
Prinicple
$0Pt VII · Sec A
$0Pt VII · Sec A

Alexander Rotmensz’s $7K as Social Media Mgr is at the 5th 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 · 5 named individuals · Part VII

NameFY2025FY2024FY2023
Adrianna Broome—$9,515$4,675
Alexander Rotmensz$6,525——
Angelina Kapp——$2,008
Deez Bookkeeping LLC—$1,464—
DBA Deez Bookkeeping——$955

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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Teaches, practices, researches, and shares classic planning knowledge through public engagement.

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Provided by the organization

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1 program · $188K · in their own filed words · FY2025
01

To teach, research, and apply the classic planning knowledge bases as described in part in the art of classic planning by nir buras (harvard univ press, 2029)

$188Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$199K
Ln 12
Gifts and grantsLn 1h$114K
Fees for servicesLn 2g$86K
Investment incomeLn 3$3
Money outPt IX
$188K
Ln 25
Programscol B$188K
Owns and owesPt X
$37K
net assets · Ln 32
Cash and savingsLn 1–2$44K
Total assetsLn 16$44K
LiabilitiesLn 26$7K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$114K
Fees for servicesLn 2g$86K
Investment incomeLn 3$3
Gains on assetsLn 7$0
Total revenueLn 12$199K
Assets in detailPt X, end of year
CashLn 1$44K
SavingsLn 2$0
Cash and savings togetherLn 1–2$44K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$44K
LiabilitiesLn 26$7K
Net assetsLn 32$37K
OperationsPt I, VI
EmployeesI 50
VolunteersI 610
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 FY25End FY25
Cash and savingsLn 1–2$34K$44K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$34K$44K
LiabilitiesLn 26$7K$7K
Net assetsLn 32$27K$37K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$7K$7K
Pay of current officers, directors and key staffLn 5$7K$7K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0$0
Management feesLn 11a$0
Legal feesLn 11b$818$818
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$618$618
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$48K$48K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$14K$14K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$570$570
Other expenses (24a–d)Ln 24$97K$97K
Total functional expensesLn 25$188K$188K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $199K$188K$11K$37K 990 PDF
FY2024 $167K$147K$21K$27K 990 PDF
FY2023 $126K$141K−$15K−$13K 990 PDF
FY2022 $100K$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 FY2025 990 (6 parts)
Part I · Summary $199,447 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $127,034$113,553
I-9 Program service revenuePrior year $40,425$85,891
I-10 Investment incomePrior year $2$3
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $167,461$199,447
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$6,620
I-15 Salaries and benefitsPrior year $5,192$6,525
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $141,617$175,276
I-18 Total expensesPrior year $146,809$188,421
I-19 Revenue less expensesPrior year $20,652$11,026
Part VI · Governance 3 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $199,447 across 11 lines filed
VIII-1b Membership dues$278
VIII-1d Related organizations$111,295
VIII-1f All other contributions, gifts and grants$1,980
VIII-1h Total contributions, gifts and grants$113,553
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $85,891$85,891
VIII-3 Investment incomeRelated to mission $3$3
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $85,894$199,447
Part IX · Statement of functional expenses $188,421 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for membersPrograms $6,620$6,620
IX-5 Pay of current officers, directors and key staffPrograms $6,525$6,525
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $0$0
IX-11a Management fees$0
IX-11b Legal feesPrograms $818$818
IX-11c Accounting feesPrograms $1,610$1,610
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $618$618
IX-12 Advertising and promotionPrograms $10,953$10,953
IX-13 Office expensesPrograms $48,104$48,104
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $14,147$14,147
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $1,141$1,141
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $570$570
IX-24 Other expenses (24a–d)Programs $97,315$97,315
IX-25 Total functional expensesPrograms $188,421 · Management $0 · Fundraising $0$188,421
Part X · Balance sheet $44,334 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $34,095$44,334
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $34,095$44,334
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $7,122$7,390
X-27 Net assets without donor restrictionsStart of year $26,973$36,944
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $26,973$36,944
X-33 Total liabilities and net assetsStart of year $34,095$44,334
Part XI · Reconciliation of net assets $36,944 net assets at year end
XI-1 Total revenue$199,447
XI-2 Total expenses$188,421
XI-3 Revenue less expenses$11,026
XI-4 Net assets at start of year$26,973
XI-8 Prior period adjustments−$1,055
XI-10 Net assets at end of year$36,944

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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