Nonprofit · EIN 04-3111745
FRANKLIN PERFORMING ARTS COMPANY INC
Tax-exempt (reinstated) · FRANKLIN, MA 02038
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $873,403 | $840,434 | $32,969 | $497,273 | $618,998 | -$121,725 |
| December 31, 2023 | 990 | $635,325 | $842,350 | -$207,025 | $535,938 | $690,632 | -$154,694 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $432,572
- of which government grants
- $275,315
- Program service revenue
- $407,798
- Investment income
- $3
- Net income from fundraising events
- $46,855
- Other revenue
- $33,030
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $165,980
- Salaries, compensation and benefits (total)
- $205,730
- Professional fundraising fees
- $0
- Accounting fees
- $15,000
- Occupancy
- $111,843
- Travel
- $8,808
- Depreciation
- $60,031
- Program services (functional)
- $769,677
- Management and general (functional)
- $28,259
- Fundraising (functional)
- $42,498
Balance sheet and other
- Total assets, start of year
- $535,938
- Total assets, end of year
- $497,273
- Total liabilities, end of year
- $618,998
- Net assets, end of year
- -$121,725
- Land, buildings and equipment
- $290,302
- Net assets without donor restrictions
- -$121,725
- Gross unrelated business income
- -$13,825
- Gross receipts
- $897,194
- Employees
- 11
- Volunteers
- 135
- Year formed
- 1991
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RAYE LYNN MERCER | BUS.MGR - 50 HRS/MONTH Trustee or director, Officer | 15 | $0 |
| RAYE LYNN MERCER | PROD. DIRECTOR-200HRS/PROD Trustee or director, Officer | 10 | $0 |
| THOMAS MERCER | DIRECTOR - 25 HRS/MONTH Trustee or director | 6 | $0 |
| WILLIAM WEISS | DIRECTOR - 15 HRS/MONTH Trustee or director | 4 | $0 |
| TYRICK WILTEZ JONES | DIRECTOR - 15 HRS/MONTH Trustee or director, Officer | 4 | $0 |
| DAVID PORTER | DIRECTOR - 15 HOURS PER MONTH Trustee or director | 4 | $0 |
| WILLIAM BUCCELLA | DIRECTOR - 15 HOURS PER MONTH Trustee or director | 4 | $0 |
| ROGER BRESLIN | DIRECTOR - 15 HOURS PER MONTH Trustee or director, Officer | 4 | $0 |
| LORI WIRKUS | DIRECTOR - 15 HOURS PER MONTH Trustee or director, Officer | 4 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| RAYE LYNN MERCER | BUS.MGR - 50 HRS/MONTH Trustee or director, Officer | 15 | $0 | $134,000 |
| RAYE LYNN MERCER | PROD. DIRECTOR-200HRS/PROD Trustee or director, Officer | 10 | $0 | $0 |
| THOMAS MERCER | DIRECTOR - 25 HRS/MONTH Trustee or director | 6 | $0 | $0 |
| WILLIAM WEISS | DIRECTOR - 15 HRS/MONTH Trustee or director | 4 | $0 | $0 |
| TYRICK WILTEZ JONES | DIRECTOR - 15 HRS/MONTH Trustee or director, Officer | 4 | $0 | $0 |
| DAVID PORTER | DIRECTOR - 15 HOURS PER MONTH Trustee or director | 4 | $0 | $0 |
| WILLIAM BUCCELLA | DIRECTOR - 15 HOURS PER MONTH Trustee or director | 4 | $0 | $0 |
| ROGER BRESLIN | DIRECTOR - 15 HOURS PER MONTH Trustee or director, Officer | 4 | $0 | $0 |
| LORI WIRKUS | DIRECTOR - 15 HOURS PER MONTH Trustee or director, Officer | 4 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 15 W CENTRAL ST, FRANKLIN, MA 02038-2186
- In care of
- % RAYE LYNN MERCER
- Principal officer (990 for 2024)
- RAYE LYNN MERCER, PO BOX 48, FRANKLIN, MA 02038
- Signed the 990
- RAYE LYNN MERCER, EXECUTIVE DIRECTOR
- Phone
- (508) 528-8668
- Return prepared by
- Christine M Backner
Mission
FPAC IS DEDICATED TO THE PROMOTION AND ENCOURAGEMENT OF PERFORMING ARTS, WITH A COMMITMENT TO YOUTH DEVELOPMENT. FPAC PRESENTS QUALITY PERFORMANCES WHILE OFFERING OPPORTUNITIES FOR
Program accomplishments
- FOUR MUSICAL PERFORMANCES,ONE BALLET AND TWO PLAYS WERE PRODUCED. THESE PERFORMANCES BENEFITTED APPROXIMATELY 5,000 PATRONS AND 250 ARTISTS.Expenses $224,834 · revenue $264,694
- THIRTY MUSICAL PERFORMANCES WERE PRESENTED. THESE CONCERTS BENEFITTED APPROXIMATELY 3,600 PATRONS AND FEATURED APPROXIMATELY 200 ARTISTS.Expenses $544,843 · revenue $143,104
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 04-3111745
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A650)
- Assets (IRS master file)
- $497,273
- Income (IRS master file)
- $897,194
Revocation and reinstatement
- Exemption revoked
- May 15, 2021
- Posted by the IRS
- August 9, 2021
- Reinstated
- Effective May 15, 2021
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $873,403 | $840,434 | $497,273 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $635,325 | $842,350 | $535,938 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $621,812 | $723,248 | $719,709 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-3111745).
Questions about FRANKLIN PERFORMING ARTS COMPANY INC
- What is the EIN of FRANKLIN PERFORMING ARTS COMPANY INC?
- The employer identification number (EIN) of FRANKLIN PERFORMING ARTS COMPANY INC is 04-3111745.
- Is FRANKLIN PERFORMING ARTS COMPANY INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
- Are donations to FRANKLIN PERFORMING ARTS COMPANY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRANKLIN PERFORMING ARTS COMPANY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRANKLIN PERFORMING ARTS COMPANY INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRANKLIN PERFORMING ARTS COMPANY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FRANKLIN PERFORMING ARTS COMPANY INC?
- The 990 for the year ended December 31, 2024 names RAYE LYNN MERCER.
- Who are the officers and directors of FRANKLIN PERFORMING ARTS COMPANY INC?
- The 990 for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
- How much revenue does FRANKLIN PERFORMING ARTS COMPANY INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $873,403, expenses of $840,434 and total assets of $497,273 at year end.
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