Wood River Rep INC

Tax-deductible

Hailey, ID501(c)(3)Arts & CultureEIN 87-1252300Revenue $488K in FY2025

On file with the IRSlibertytheatrecompany.orgPo Box 2001, 83333-2001 · Hailey, IDTax-exempt since Jan 2022Publicly supported — 509(a)(2)

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To create a lasting home for innovative theatre that transports, delights, and inspires.

501(c)(3) charity; gifts are tax-deductible.
68¢ of each $1 spent went to programs.
Run by 5 volunteers and 14 employees.
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 4
filings with a surplus
Average surplus $22K a year · 4% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
68%
of spending
Fine: 68% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$69K
to officers and key staff · 11% of spending
Top officer’s pay higher than 64% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $80K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$7K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$488K
+60% vs prior year
Spent
$610K
To programs
68%
Net assets
$97K
By yearFY2022–FY2025
Revenue
$488K
FY2025▲ +60%
Tap a bar for its year
Revenue by fiscal year
FY2022$542K
FY2023$618K
FY2024$306K
FY2025$488K
Expenses
$610K
FY2025▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2022$235K
FY2023$469K
FY2024$553K
FY2025$610K
Net assets
$97K
FY2025▼ -56%
Tap a bar for its year
Net assets by fiscal year
FY2022$317K
FY2023$466K
FY2024$219K
FY2025$97K

From the FY2025 Form 990 (year ending May 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2022.

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

Where the money goes

68 cents of each dollar spent went to programs.

Program services 68% · $414K Management & general 20% · $121K Fundraising 12% · $75K

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

10 people listed on the 990; $69K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$69,166Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Naomi McDougall Jones’s $69K as Executive Di is at the 64th 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
Naomi McDougall Jones$69,166$43,770—
Jd McDonnell——$44,000

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.

See Wood River Rep 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 15aNo

Programs and updates

Supports innovative theatre that transports, delights, and inspires audiences.

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Provided by the organization

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2 programs · $414K · in their own filed words · FY2024
01

Our company of storytellers harnesses the art of live performance for the community. Through established plays, new works, and dynamic educational programming, we provide experiences designed to bring enrichment to all.

$409Kprogram expense
02

Company artists provide support and training in classrooms, sharing their experience and knowledge that comes from working professionally in the theatre and music industry. Through creative exploration and inquiry, students will use their imagination to engage in a range of theatre exercises.

$5Kprogram 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
See all 4 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$488K
Ln 12
Gifts and grantsLn 1h$314K
Fees for servicesLn 2g$169K
Investment incomeLn 3$5K
Money outPt IX
$610K
Ln 25
Programscol B$414K
Managementcol C$121K
Fundraisingcol D$75K
Owns and owesPt X
$97K
net assets · Ln 32
Cash and savingsLn 1–2$94K
Total assetsLn 16$104K
LiabilitiesLn 26$7K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$314K
Noncash giftsLn 1g$2K
Fees for servicesLn 2g$169K
Investment incomeLn 3$5K
Total revenueLn 12$488K
Assets in detailPt X, end of year
CashLn 1$94K
Cash and savings togetherLn 1–2$94K
Other assetsLn 15$10K
Total assetsLn 16$104K
LiabilitiesLn 26$7K
Net assetsLn 32$97K
OperationsPt I, VI
EmployeesI 514
VolunteersI 65
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$217K$94K
Total assetsLn 16$224K$104K
LiabilitiesLn 26$5K$7K
Net assetsLn 32$219K$97K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$290K$217K$28K$45K
Other employee benefitsLn 9$31K$28K$2K$707
Payroll taxesLn 10$23K$17K$3K$4K
Accounting feesLn 11c$17K$17K
Professional fundraising feesLn 11e$12K$12K
Other fees for servicesLn 11g$6K$4K$1K$56
Advertising and promotionLn 12$44K$39K$4K$619
Office expensesLn 13$9K$865$8K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$104K$67K$36K$381
All other expensesLn 24e$71K$40K$19K$13K
Total functional expensesLn 25$610K$414K$121K$75K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $488K$610K−$122K$97K 990 PDF
FY2024 $306K$553K−$247K$219K 990 PDF
FY2023 $618K$469K$150K$466K 990 PDF
FY2022 $542K$235K$307K$317K 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 $487,580 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $179,365$314,274
I-9 Program service revenuePrior year $107,433$168,732
I-10 Investment incomePrior year $6,949$4,574
I-11 Other revenuePrior year $11,869$0
I-12 Total revenuePrior year $305,616$487,580
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $314,241$344,439
I-16a Professional fundraising fees$11,500
I-17 Other expensesPrior year $238,705$254,069
I-18 Total expensesPrior year $552,946$610,008
I-19 Revenue less expensesPrior year −$247,330−$122,428
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $487,580 across 6 lines filed
VIII-1f All other contributions, gifts and grants$314,274
VIII-1g Noncash contributions (included above)$1,935
VIII-1h Total contributions, gifts and grants$314,274
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $168,732$168,732
VIII-3 Investment incomeExcluded from tax $4,574$4,574
VIII-12 Total revenueRelated to mission $168,732 · Excluded from tax $4,574$487,580
Part IX · Statement of functional expenses $610,008 across 11 lines filed
IX-7 Other salaries and wagesPrograms $216,904 · Management $28,491 · Fundraising $44,996$290,391
IX-9 Other employee benefitsPrograms $28,212 · Management $1,976 · Fundraising $707$30,895
IX-10 Payroll taxesPrograms $16,804 · Management $2,606 · Fundraising $3,743$23,153
IX-11c Accounting feesManagement $16,850$16,850
IX-11e Professional fundraising feesFundraising $11,500$11,500
IX-11g Other fees for servicesPrograms $4,278 · Management $1,303 · Fundraising $56$5,637
IX-12 Advertising and promotionPrograms $39,437 · Management $3,734 · Fundraising $619$43,790
IX-13 Office expensesPrograms $865 · Management $8,498$9,363
IX-23 InsuranceManagement $3,285$3,285
IX-24 Other expenses (24a–d)Programs $67,431 · Management $36,115 · Fundraising $381$103,927
IX-24e All other expensesPrograms $40,025 · Management $18,622 · Fundraising $12,570$71,217
IX-25 Total functional expensesPrograms $413,956 · Management $121,480 · Fundraising $74,572$610,008
Part X · Balance sheet $103,742 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $217,375$93,704
X-15 Other assetsStart of year $6,852$10,038
X-16 Total assetsStart of year $224,227$103,742
X-25 Other liabilitiesStart of year $5,209$7,152
X-26 Total liabilitiesStart of year $5,209$7,152
X-27 Net assets without donor restrictionsStart of year $219,018$96,590
X-32 Total net assets or fund balancesStart of year $219,018$96,590
X-33 Total liabilities and net assetsStart of year $224,227$103,742
Part XI · Reconciliation of net assets $96,590 net assets at year end
XI-1 Total revenue$487,580
XI-2 Total expenses$610,008
XI-3 Revenue less expenses−$122,428
XI-4 Net assets at start of year$219,018
XI-10 Net assets at end of year$96,590

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

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