Nonprofit · EIN 45-0423660
T H E O INC
Tax-exempt · BISMARCK, ND 58501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $234,108 | $224,327 | $9,781 | $28,619 | $39 | $28,580 |
| December 31, 2024 | 990 | $226,676 | $216,650 | $10,026 | $20,801 | $2,003 | $18,798 |
| December 31, 2023 | 990 | $203,698 | $229,238 | -$25,540 | $13,751 | $4,225 | $9,526 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $26,762
- Program service revenue
- $207,346
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $57,371
- Other salaries and wages
- $77,552
- Salaries, compensation and benefits (total)
- $145,666
- Professional fundraising fees
- $0
- Accounting fees
- $4,926
- Occupancy
- $20,855
- Travel
- $4,123
- Program services (functional)
- $157,641
- Management and general (functional)
- $66,686
Balance sheet and other
- Total assets, start of year
- $20,801
- Total assets, end of year
- $28,619
- Total liabilities, end of year
- $39
- Net assets, end of year
- $28,580
- Net assets without donor restrictions
- $28,580
- Gross receipts
- $234,108
- Employees
- 11
- Year formed
- 1992
- State of legal domicile
- ND
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LILIANA NORBY | Executive Director Key employee | 0 | $57,371 |
| TARA LAMEY | Board Member Trustee or director | 0 | $0 |
| SHARON LAWLER | Chairman Trustee or director | 0 | $0 |
| MARTY PIOLKOWSKI | President Trustee or director | 0 | $0 |
| LYNN MCNULTY | Secretary Trustee or director | 0 | $0 |
| ROBIN ANKENBAUER | CoChairman Trustee or director | 0 | $0 |
| JEN DELZER | Treasurer Trustee or director | 0 | $0 |
| TAWNYA PORTER | Board Member Trustee or director | 0 | $0 |
| BARB WRIGHT | Honorary Member Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LILIANA NORBY | Executive Director Key employee | 0 | $54,718 |
| TARA LAMEY | President Trustee or director | 0 | $0 |
| ELIZABETH ROEMMICH | Vice President Trustee or director | 0 | $0 |
| SHARON LAWLER | Secretary Trustee or director | 0 | $0 |
| JAMES ROUSE | Treasurer Trustee or director | 0 | $0 |
| KATHERINA AALUND | Director Trustee or director | 0 | $0 |
| TAMARA OLIVER | Director Trustee or director | 0 | $0 |
| ALICE HEUER | Director Trustee or director | 0 | $0 |
| BARB WRIGHT | Member Honoree Trustee or director | 0 | $0 |
| MARTY PIOLKOWSKI | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LILIANA NORBY | Executive Director Key employee | 40 | $54,000 |
| TARA LAMEY | President Trustee or director | – | $0 |
| ELIZABETH ROEMMICH | Vice President Trustee or director | – | $0 |
| SHARON LAWLER | Secretary Trustee or director | – | $0 |
| JAMES ROUSE | Treasurer Trustee or director | – | $0 |
| KATHERINA AALUND | Director Trustee or director | – | $0 |
| TAMARA OLIVER | Director Trustee or director | – | $0 |
| ALICE HEUER | Director Trustee or director | – | $0 |
| BARB WRIGHT | Member Honoree Trustee or director | – | $0 |
| MARTY PIOLKOWSKI | Director Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 1810 SCHAFER STREET, BISMARCK, ND 58501-1218
- In care of
- % LILIANA NORBY
- Principal officer (990 for 2025)
- Liliana Norby, 3106 Wisconsin Drive, Bismarck, ND 58503
- Signed the 990
- LILIANA NORBY, Executive Director
- Return prepared by
- Billi J Wolf
Mission
A non-profit art school offering educational artistic enrichment to the community.
Program accomplishments
- Art classes provided for both children and adults.Expenses $157,641
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 | 990 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
- 45-0423660
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99Z)
- Assets (IRS master file)
- $28,619
- Income (IRS master file)
- $234,108
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $234,108 | $224,327 | $28,619 | IRS |
| 990 | December 2024 | $226,676 | $216,650 | $20,801 | XML |
| 990 | December 2023 | $203,698 | $229,238 | $13,751 | XML |
| 990 | December 2022 | $202,717 | $202,279 | $37,173 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | December 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 45-0423660).
Questions about T H E O INC
- What is the EIN of T H E O INC?
- The employer identification number (EIN) of T H E O INC is 45-0423660.
- Is T H E O INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to T H E O INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does T H E O 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 T H E O INC 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 T H E O INC 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 T H E O INC?
- The 990 for the year ended December 31, 2025 names Liliana Norby.
- Who are the officers and directors of T H E O INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $57,371 (LILIANA NORBY, Executive Director).
- How much revenue does T H E O INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $234,108, expenses of $224,327 and total assets of $28,619 at year end.
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