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Nonprofit · EIN 38-2600719

MASTER ARTS COMPANY

Tax-exempt · GRAND RAPIDS, MI 49548

Financials

$184K$197K2023$331K$269K2024$424K$312K2025
Revenue Expenses · by fiscal year end
Financials of MASTER ARTS COMPANY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$424,147$311,699$112,448$386,446$5,302$381,144
December 31, 2024990$331,057$269,211$61,846$274,228$5,532$268,696
December 31, 2023990$184,258$197,361-$13,103$206,850$0$206,850
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$213,184
Program service revenue
$185,178
Investment income
$291
Net rental income
$7,800
Net income from fundraising events
$6,048
Net income from sales of inventory
$7,275
Other revenue
$25,494

Expenses

Grants and similar amounts paid
$14,155
Other salaries and wages
$113,994
Salaries, compensation and benefits (total)
$124,326
Professional fundraising fees
$0
Travel
$317
Depreciation
$7,823
Program services (functional)
$286,997
Management and general (functional)
$24,702

Balance sheet and other

Total assets, start of year
$274,228
Total assets, end of year
$386,446
Total liabilities, end of year
$5,302
Net assets, end of year
$381,144
Land, buildings and equipment
$125,088
Net assets without donor restrictions
$379,294
Net assets with donor restrictions
$1,850
Gross receipts
$426,969
Employees
6
Volunteers
300
Year formed
1985
State of legal domicile
MI

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, 2025, highest compensation first.

NameTitleHours / weekCompensation
WALTER WILLIAMSARTISTIC DIR
Trustee or director
1$41,539
JOHN MIEDEMACHAIR
Trustee or director, Officer
5$0
RUTH SMITHVICE CHAIR
Trustee or director, Officer
1$0
PAT PONTIERTREASURER
Trustee or director, Officer
1$0
ROBB LAMERSECRETARY
Trustee or director, Officer
1$0
LUKE BOUMAEXECUTIVE DI
Trustee or director
40$0
CRAIG APELDIRECTOR
Trustee or director
1$0
CHRIS KNOBLOCHDIRECTOR
Trustee or director
1$0
SUSIE FINKBEINERDIRECTOR
Trustee or director
1$0
MARK WELLINGDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensation
WALTER WILLIAMSARTISTIC DIR
Trustee or director
1$37,693
JOHN MIEDEMACHAIR
Trustee or director, Officer
5$0
RUTH SMITHVICE CHAIR
Trustee or director, Officer
1$0
PAT PONTIERTREASURER
Trustee or director, Officer
1$0
ROBB LAMERSECRETARY
Trustee or director, Officer
1$0
LUKE BOUMAEXECUTIVE DI
Trustee or director
40$0
CRAIG APELDIRECTOR
Trustee or director
1$0
CHRIS KNOBLOCHDIRECTOR
Trustee or director
1$0
SUSIE FINKBEINERDIRECTOR
Trustee or director
1$0
MARK WELLINGDIRECTOR
Trustee or director
1$0
MARCY BRIGHTDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
JOHN MIEDEMACHAIR
Trustee or director, Officer
–$0
RUTH SMITHVICE CHAIR
Trustee or director, Officer
–$0
LISA CHEVALIATREASURER
Trustee or director, Officer
–$0
ROBB LAMERSECRETARY
Trustee or director, Officer
–$0
LUKE BOUMAEXECUTIVE DI
Trustee or director
–$0
WALTER WILLIAMSARTISTIC DIR
Trustee or director
–$0
KENT EZELLDIRECTOR
Trustee or director
–$0
SUSIE FINKBEINERDIRECTOR
Trustee or director
–$0

Address and contacts

Address (IRS master file)
75 77TH ST SW, GRAND RAPIDS, MI 49548-7241
Principal officer (990 for 2025)
JOHN MIEDEMA, 75 77TH STREET, GRAND RAPIDS, MI 49548
Signed the 990
LUKE BOUMA, EXECUTIVE DIRECTOR
Phone
(616) 455-1001
Return prepared by
NIENHUIS FINANCIAL GROUP LLC

Mission

THE ADVANCEMENT OF CHRISTIAN PERFORMING ARTS

990 for the year ended December 31, 2025

Program accomplishments

  • COMMUNITY THEATER: THESE PRODUCTIONS UTILIZE APPROXIMATELY 275 VOLUNTEERS AND ATTRACT 4,000 OR MORE AUDIENCE MEMBERS ANNUALLY.
    Expenses $16,803 · revenue $213,184
  • INSTRUCTIONAL CLASSES: TRAINING IN THEATER ARTS ATTRACTING ABOUT 200 STUDENTS ANNUALLY.
    Expenses $250 · revenue $15,361
  • TRAVELING TROUPES AND STREET THEATER: THESE GROUPS PERFORM AT CHURCHES AND OTHER VENUES, UTILIZING ABOUT 25 VOLUNTEERS AND ATTRACTING 4,000 AUDIENCE MEMBERS ANNUALLY.
    revenue $1,653
  • ADVANCEMENT OF CHRISTIAN PERFORMING ARTS
    Expenses $269,944 · grants $14,155

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
38-2600719
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
1986
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$386,446
Income (IRS master file)
$426,969

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$424,147$311,699$386,446IRS
990December 2024$331,057$269,211$274,228XML
990December 2023$184,258$197,361$206,850XML
990December 2022$130,677$186,191$219,953IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––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 38-2600719).

Questions about MASTER ARTS COMPANY

What is the EIN of MASTER ARTS COMPANY?
The employer identification number (EIN) of MASTER ARTS COMPANY is 38-2600719.
Is MASTER ARTS COMPANY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
Are donations to MASTER ARTS COMPANY tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does MASTER ARTS COMPANY 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 MASTER ARTS COMPANY due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MASTER ARTS COMPANY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of MASTER ARTS COMPANY?
The 990 for the year ended December 31, 2025 names JOHN MIEDEMA.
Who are the officers and directors of MASTER ARTS COMPANY?
The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $41,539 (WALTER WILLIAMS, ARTISTIC DIR).
How much revenue does MASTER ARTS COMPANY have?
On its 990 for the year ended December 31, 2025 it reported revenue of $424,147, expenses of $311,699 and total assets of $386,446 at year end.

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