Salems Riverfront Carousel INC

Tax-deductible

Salem, OR501(c)(3)Recreation & SportsEIN 91-1815668

To enhance the quality of life in the willamette valley by invigorating community cohesiveness, fostering cultural and educational opportunities, creating a living history and increasing tourism.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Run by 139 volunteers and 13 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

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
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
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $29K a year · 6% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$92K
to officers and key staff · 20% of spending
Top officer’s pay higher than 89% of similar orgs
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $7K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
0.5% of total assets
Looks good: liabilities are 0% 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
$444K
-12% vs prior year
Spent
$466K
To programs
69%
Net assets
$537K
By yearFY2020–FY2024
Revenue
$444K
FY2024▼ -12%
Revenue by fiscal year
FY2020$354K
FY2021$360K
FY2022$701K
FY2023$507K
FY2024$444K
Expenses
$466K
FY2024▼ -4%
Expenses by fiscal year
FY2020$361K
FY2021$377K
FY2022$531K
FY2023$488K
FY2024$466K
Net assets
$537K
FY2024▼ -2%
Net assets by fiscal year
FY2020$356K
FY2021$363K
FY2022$517K
FY2023$547K
FY2024$537K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1998.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $320K Management & general 28% · $129K Fundraising 4% · $17K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

9 people listed on the 990; $92K paid to officers and key staff.

Part VII, Section A · reportable compensation
$92,300Pt VII · Sec A
Community Vol.
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Marie Bradford-Blevins’s $92K as Executive Dir. is at the 89th percentile of top reported officer pay among 1017 $100K–1M recreation & sports 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

NameFY2024FY2023FY2022FY2021FY2020
Marie Bradford-Blevins$92,300$92,471$90,776$84,803$83,304

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 Salems Riverfront Carousel 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

Strengthens community, culture, education, history, and tourism in the Willamette Valley.

Provided by the organization

This section is blank until Salems Riverfront Carousel INC claims this page.

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1 program service account for $320K of program spending, described in the organization's own filed words · FY2024.
01

Salem's riverfront carousel (the carousel) improved the quality of community life in oregon by operating a building which houses a beautiful handcarved wooden carousel that adults and children of all ages enjoy.

$320Kprogram expense

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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
Total grants receivedfrom 1 funder$7K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$444K
Ln 12
Fees for servicesLn 2g$247K
Gifts and grantsLn 1h$206K
Investment incomeLn 3$12K
Money outPt IX
$466K
Ln 25
Programscol B$320K
Managementcol C$129K
Fundraisingcol D$17K
Owns and owesPt X
$537K
net assets · Ln 32
Cash and savingsLn 1–2$248K
Total assetsLn 16$540K
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$206K
Noncash giftsLn 1g$68K
Fees for servicesLn 2g$247K
Investment incomeLn 3$12K
Gains on assetsLn 7$0
Total revenueLn 12$444K
Assets in detailPt X, end of year
CashLn 1$60K
SavingsLn 2$188K
Cash and savings togetherLn 1–2$248K
InvestmentsLn 11–13$131K
Land, buildings, equipmentLn 10c$10K
Other assetsLn 15$33K
Total assetsLn 16$540K
LiabilitiesLn 26$3K
Net assetsLn 32$537K
OperationsPt I, VI
EmployeesI 513
VolunteersI 6139
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$290K$248K
InvestmentsLn 11–13$123K$131K
Land, buildings, equipmentLn 10c$12K$10K
Total assetsLn 16$569K$540K
LiabilitiesLn 26$22K$3K
Net assetsLn 32$547K$537K
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$0
Pay of current officers, directors and key staffLn 5$92K$60K$28K$5K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$166K$108K$50K$8K
Pension plan contributionsLn 8$5K$4K$2K$272
Other employee benefitsLn 9$8K$5K$2K$405
Payroll taxesLn 10$25K$16K$8K$1K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$1K$609$101
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$955$621$286$48
Advertising and promotionLn 12$8K$5K$2K$380
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$14K$9K$4K$679
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$2K$1K$623$104
InsuranceLn 23$23K$15K$7K$1K
Other expenses (24a–d)Ln 24$113K$88K$25K
All other expensesLn 24e$6K$6K
Total functional expensesLn 25$466K$320K$129K$17K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $444K$466K−$22K$537K 990 PDF
FY2023 $507K$488K$19K$547K 990 PDF
FY2022 $701K$531K$170K$517K 990 PDF
FY2021 $360K$377K−$17K$363K 990 PDF
FY2020 $354K$361K−$7K$356K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $443,872 across 11 lines filed
Lines not itemized here account for −$34,611 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$205,791
VIII-1g Noncash contributions (included above)$68,252
VIII-1h Total contributions, gifts and grants$205,791
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $246,888$246,888
VIII-3 Investment incomeExcluded from tax $11,671$11,671
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$14,081
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $52$52
VIII-12 Total revenueRelated to mission $246,940 · Unrelated business −$34,611 · Excluded from tax $11,671$443,872
Part IX · Statement of functional expenses $465,841 across 31 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 members$0
IX-5 Pay of current officers, directors and key staffPrograms $59,995 · Management $27,690 · Fundraising $4,615$92,300
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $108,079 · Management $49,882 · Fundraising $8,314$166,275
IX-8 Pension plan contributionsPrograms $3,541 · Management $1,635 · Fundraising $272$5,448
IX-9 Other employee benefitsPrograms $5,267 · Management $2,431 · Fundraising $405$8,103
IX-10 Payroll taxesPrograms $16,468 · Management $7,601 · Fundraising $1,267$25,336
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $1,320 · Management $609 · Fundraising $101$2,030
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $621 · Management $286 · Fundraising $48$955
IX-12 Advertising and promotionPrograms $4,937 · Management $2,278 · Fundraising $380$7,595
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $8,833 · Management $4,077 · Fundraising $679$13,589
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $1,351 · Management $623 · Fundraising $104$2,078
IX-23 InsurancePrograms $15,097 · Management $6,968 · Fundraising $1,161$23,226
IX-24 Other expenses (24a–d)Programs $87,723 · Management $24,814$112,537
IX-24e All other expensesPrograms $6,369$6,369
IX-25 Total functional expensesPrograms $319,601 · Management $128,894 · Fundraising $17,346$465,841
Part X · Balance sheet $539,511 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $120,319$59,937
X-2 Savings and temporary cash investmentsStart of year $169,785$188,105
X-3 Pledges and grants receivableStart of year $56,317$69,767
X-4 Accounts receivableStart of year $1,080$0
X-8 Inventories for sale or useStart of year $48,280$47,469
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $12,376$10,298
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $122,839$130,699
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $38,236$33,236
X-16 Total assetsStart of year $569,232$539,511
X-17 Accounts payable and accrued expensesStart of year $12,825$1,744
X-25 Other liabilitiesStart of year $9,396$848
X-26 Total liabilitiesStart of year $22,221$2,592
X-27 Net assets without donor restrictionsStart of year $319,863$279,230
X-28 Net assets with donor restrictionsStart of year $227,148$257,689
X-32 Total net assets or fund balancesStart of year $547,011$536,919
X-33 Total liabilities and net assetsStart of year $569,232$539,511
Part XI · Reconciliation of net assets $536,919 net assets at year end
XI-1 Total revenue$443,872
XI-2 Total expenses$465,841
XI-3 Revenue less expenses−$21,969
XI-4 Net assets at start of year$547,011
XI-5 Net unrealized gains (losses) on investments$13,042
XI-7 Investment expenses−$1,165
XI-10 Net assets at end of year$536,919

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

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