Nonprofit · EIN 26-2871326
MAKE SHIFT
Tax-exempt · BELLINGHAM, WA 98225
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $286,163 | $232,961 | $53,202 | $67,561 | $8,602 | $58,959 |
| December 31, 2023 | 990-EZ | $177,094 | $198,835 | -$21,741 | $12,291 | $6,534 | $5,757 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $161,843
- of which government grants
- $139,340
- Program service revenue
- $116,681
- Investment income
- $14
- Net income from fundraising events
- $7,265
- Other revenue
- $7,625
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $20,825
- Other salaries and wages
- $91,991
- Salaries, compensation and benefits (total)
- $123,268
- Professional fundraising fees
- $0
- Occupancy
- $57,787
- Travel
- $1,390
- Depreciation
- $117
- Program services (functional)
- $215,959
- Management and general (functional)
- $1,352
- Fundraising (functional)
- $15,650
Balance sheet and other
- Total assets, start of year
- $12,291
- Total assets, end of year
- $67,561
- Total liabilities, end of year
- $8,602
- Net assets, end of year
- $58,959
- Land, buildings and equipment
- $3,388
- Net assets without donor restrictions
- $58,959
- Gross receipts
- $289,757
- Employees
- 14
- Volunteers
- 50
- Year formed
- 2008
- State of legal domicile
- WA
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 |
|---|---|---|---|
| Jessyca Murphy | Executive Director Key employee | 0 | $20,825 |
| Sam Warford | Treasurer Officer | 2 | $0 |
| Sarah Stifler | Board Member Officer | 2 | $0 |
| Riley Currie | Secretary Officer | 2 | $0 |
| Erik Takuichi Wallace | Chairman Officer | 2 | $0 |
| Sarah Kindl | Board Member Officer | 2 | $0 |
| Mike Nardone | Board Member Officer | 2 | $0 |
| Rosie Lockie | Board Member Officer | 2 | $0 |
| Janelle Nardone | Board Member Officer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mark Miyake | Chairman | 2 | $0 |
| Robert Kaye | Board Member | 1 | $0 |
| Riley Currie | Secretary | 2 | $0 |
| Erik Takuichi Wallace | Vice Chair | 2 | $0 |
| Sarah Kindl | Board Member | 3 | $0 |
| Mike Nardone | Board Member | 2 | $0 |
| Rosie Lockie | Board Member | 3 | $0 |
| Roland Olayvar | Board Member | 1 | $0 |
| Trevor Westerlund | Board Member | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 306 FLORA ST, BELLINGHAM, WA 98225-4413
- In care of
- % JESSYCA MURPHY
- Mailing address (990-N for 2012)
- 306 Flora Street, Bellingham WA 98225
- Principal officer (990 for 2024)
- Erik Takuichi Wallace, 306 Flora St, Bellingham, WA 98225
- Principal officer (990-N for 2012)
- Caitlin Sieh, 3020 Walnut Street, Bellingham WA 98225
- Signed the 990
- JESSYCA MURPHY, Executive Director
- Phone
- (360) 220-5540
- Return prepared by
- NISSEN AND ASSOCIATES PS INC
Mission
Support Emerging Artists and Musicians
Program accomplishments
- Art Gallery for Local Artist Shows for the Community.Expenses $91,677 · revenue $34,764
- Community Radio to Showcase Local Arts, Culture, Dialog, Activism, and Underrepresented Perspectives.Expenses $50,932 · revenue $6,730
- Provide 18 Low Cost Art and Music Studios.Expenses $44,396 · revenue $85,337
- Education programs for artistsExpenses $28,954 · revenue $4,733
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-EZ on file |
IRS record
- EIN
- 26-2871326
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $67,561
- Income (IRS master file)
- $289,757
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $286,163 | $232,961 | $67,561 | XML |
| 990-EZ | December 2023 | $177,094 | $198,835 | $12,291 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: Caitlin Sieh | December 31, 2012 | ≤ $50,000 receipts | – | – | e-Postcard |
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 26-2871326).
Questions about MAKE SHIFT
- What is the EIN of MAKE SHIFT?
- The employer identification number (EIN) of MAKE SHIFT is 26-2871326.
- Is MAKE SHIFT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to MAKE SHIFT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAKE SHIFT 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 MAKE SHIFT 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 MAKE SHIFT 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 MAKE SHIFT?
- The 990 for the year ended December 31, 2024 names Erik Takuichi Wallace.
- Who are the officers and directors of MAKE SHIFT?
- The 990 for the year ended December 31, 2024 lists 9 people; 1 received compensation from the organization, the highest $20,825 (Jessyca Murphy, Executive Director).
- How much revenue does MAKE SHIFT have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $286,163, expenses of $232,961 and total assets of $67,561 at year end.
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