Nonprofit · EIN 45-3613165
APOD PRODUCTIONS INC
Tax-exempt · MOSCOW, ID 83843
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $133,598 | $117,594 | $16,004 | $78,631 | – | $78,601 |
| December 31, 2024 | 990-EZ | $98,905 | $112,117 | -$13,212 | $62,597 | – | $62,597 |
| December 31, 2023 | 990-EZ | $106,189 | $46,007 | $60,182 | $75,809 | – | $75,809 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $54,973
- Program service revenue
- $71,664
- Investment income
- $0
- Net income from fundraising events
- $1,432
- Net income from sales of inventory
- $5,529
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $40,700
- Salaries, compensation and benefits (total)
- $43,560
- Professional fees and payments to contractors
- $3,110
- Occupancy
- $449
- Printing, publications and postage
- $567
- Other expenses
- $69,908
- Program services (functional)
- $60,316
Balance sheet and other
- Total assets, start of year
- $62,597
- Total assets, end of year
- $78,631
- Total liabilities, end of year
- –
- Net assets, end of year
- $78,601
- Cash, savings and investments
- $78,631
- Gross receipts
- $141,270
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rebecca Payne | Executive Director | 40 | $40,000 |
| Peter Hanes | Music Director | 20 | $700 |
| Zachary Spence | Chairman | 12 | $0 |
| Esther Pratt | Treaurer | 1 | $0 |
| Kelly Fonteijn | Board Member | 12 | $0 |
| Troy Zakariasen | Board Member | 12 | $0 |
| Darin Mitchem | Board Member | 2 | $0 |
| Todd Payne | Artistic Director | 20 | $0 |
| Cathy Jo Zeller | Board Member | 2 | $0 |
| Paula Bauer | Board Member | 2 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rebecca Payne | Executive Director | 40 | $43,333 |
| Peter Hanes | Music Director | 20 | $1,600 |
| Zachary Spence | Chairman | 12 | $0 |
| Esther Pratt | Treasurer | 1 | $0 |
| Kelly Zakariasen | Board Member | 12 | $0 |
| Kelly Fonteijn | Board Member | 12 | $0 |
| Troy Zakariasen | Board Member | 12 | $0 |
| Todd Payne | Artistic Director | 20 | $0 |
| Darin Mitchem | Board Member | 2 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rebecca Payne | Executive Director | 40 | $0 |
| Zachary Spence | Chairman | 12 | $0 |
| Kelly Fonteijn | Board Member | 12 | $0 |
| Esther Pratt | Treasurer | 1 | $0 |
| Troy Zakariasen | Board Member | 12 | $0 |
| Kelly Zakariasen | Board Member | 12 | $0 |
| Darin Mitchem | Board Member | 2 | $0 |
| Todd Payne | Artistic Director | 12 | $0 |
| Peter Hanes | Music Director | 12 | $0 |
Address and contacts
- Address (IRS master file)
- 1221 JOSEPH ST, MOSCOW, ID 83843-3819
- Mailing address (990-N for 2024)
- 1221 Joseph Street, Moscow ID 83843
- Principal officer (990-N for 2024)
- Rebecca Payne, 1221 Joseph Street, Moscow ID 83843
- Signed the 990-EZ
- Todd Payne, Bookkeeper / Artistic Director
- Phone
- (208) 651-6634
- Website
- apodproductions.org
Mission
Community Theater: main stage productions of plays and musicals. Classes and workshops in theater and performing arts for variety of ages. Youth outreach summer programs including theater camps and youth focused musicals.
Program accomplishments
- Classes and workshops in theatre and performing arts for all ages. Engaged 81 students (77 students ages 6-18). Classes included instruction in Acting, Dance, Choreography, Radio Drama, and Foley. Students performed in showcases, one-acts, and a radio drama that was broadcast on local stations. (Spring 2025 Classes: 30 students, Fall 2025: 47 students).Expenses $6,630 · grants $3,000
- Theatre Day Camp in August. Engaged 34 local kids and teens as students and volunteers. Instruction from our theatres Artistic team included: acting, music, dance, and theatre related crafts. Students and teen volunteers all performed in Theatre showcase at the end of camp. (24 kid campers, 10 teen volunteer staff.)Expenses $2,162
- Community Theatre: We produced three musicals, one stage play, and a one-act festival. These shows included 102 local performers and over 200 volunteers. Over 3,500 audience members of all ages attended the shows.Expenses $51,524 · grants $1,950
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 45-3613165
- 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 (A65)
- Assets (IRS master file)
- $78,631
- Income (IRS master file)
- $141,270
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $133,598 | $117,594 | $78,631 | XML |
| 990-N for 2024 Officer: Rebecca Payne | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $98,905 | $112,117 | $62,597 | XML |
| 990-N for 2023 Officer: Rebecca Payne | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $106,189 | $46,007 | $75,809 | XML |
| 990-N for 2022 Officer: Rebecca Payne lj | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Rebecca Payne | December 31, 2020 | ≤ $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 45-3613165).
Questions about APOD PRODUCTIONS INC
- What is the EIN of APOD PRODUCTIONS INC?
- The employer identification number (EIN) of APOD PRODUCTIONS INC is 45-3613165.
- Is APOD PRODUCTIONS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to APOD PRODUCTIONS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does APOD PRODUCTIONS 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 APOD PRODUCTIONS 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 APOD PRODUCTIONS INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of APOD PRODUCTIONS INC?
- The 990-N for 2024 names Rebecca Payne.
- Who are the officers and directors of APOD PRODUCTIONS INC?
- The 990-EZ for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $40,000 (Rebecca Payne, Executive Director).
- How much revenue does APOD PRODUCTIONS INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $133,598, expenses of $117,594 and total assets of $78,631 at year end.
Other nonprofits in MOSCOW
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- HEART OF THE ARTS INC EIN 75-3106131 · last filed 990 for 2024
- FESTIVAL DANCE AND PERFORMING ARTS ASSOCIATION INC EIN 82-0430133 · last filed 990-EZ for 2025
- APPALOOSA MUSEUM AND HERITAGE CENTER FOUNDATION INC EIN 82-0343263 · last filed 990-EZ for 2024
- LATAH COUNTY HISTORICAL SOCIETY INC EIN 82-0302030 · last filed 990-EZ for 2024
- LATAH COUNTY HISTORICAL FOUNDATION INC EIN 82-0484493 · last filed 990 for 2025
- PALOUSE ANTHROPOLOGY INC EIN 92-0779790 · last filed 990-N for 2025
- MOSCOW COMMUNITY THEATRE INC EIN 82-0342746 · last filed 990-N for 2025
All nonprofits in MOSCOW · Idaho · Arts, culture and humanities