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Nonprofit · EIN 45-4225349

ART FM INC

Tax-exempt (reinstated) · LOUISVILLE, KY 40255

Financials

$63K$59K2023$73K$70K2024$96K$68K2025
Revenue Expenses · by fiscal year end
Financials of ART FM INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$95,771$67,938$27,833$188,110$15,946$172,164
December 31, 2024990-EZ$73,431$70,034$3,397$167,289$15,946$151,343
December 31, 2023990-EZ$63,450$58,972$4,478$166,892$18,946$147,946
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$93,498
Program service revenue
$0
Investment income
$762
Net income from fundraising events
$1,418
Net income from sales of inventory
$93
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$22,600
Salaries, compensation and benefits (total)
$0
Professional fees and payments to contractors
$29,205
Occupancy
$12,993
Printing, publications and postage
$2,231
Other expenses
$23,509
Program services (functional)
$56,284

Balance sheet and other

Total assets, start of year
$167,289
Total assets, end of year
$188,110
Total liabilities, end of year
$15,946
Net assets, end of year
$172,164
Cash, savings and investments
$89,073
Gross receipts
$96,749

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.

NameTitleHours / weekCompensation
Sharon Michelle ScottPresident / Co-Founder / Board Member40$12,000
Sean Michael SelbyCheif Operator / Co-Founder30$10,600
Erica Michelle BrickingBoard Member5$0
Marguerite Alta EsrockTreasurer / Board Member5$0
Kyle Anne CitrynellBoard Member5$0
Faith Alexandria GradyBoard Member5$0
Mathias Lyman KolehmainenBoard Member / Secretary5$0
Antonio MeloBoard Member5$0
Darrick Alan WoodBoard Member5$0
990-EZ for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
Sharon Michelle ScottPresident / Co-Founder / Board Member20$12,000
Sean Michael SelbyCheif Operator / Co-Founder12$6,800
Erica Michelle BrickingBoard Member3$0
Marguerite Alta EsrockTreasurer / Board Member3$0
Kyle Anne CitrynellBoard Member3$0
Faith Alexandria GradyBoard Member3$0
Mathias Lyman KolehmainenBoard Member / Secretary3$0
Antonio MeloBoard Member3$0
Darrick Alan WoodBoard Member3$0
990-EZ for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
Sharon Michelle ScottPresident / Co-Founder / Board Member20$12,000
Sean Michael SelbyCheif Operator / Co-Founder12$8,400
Timothy Jon BarnesBoard Member2$0
Erica Michelle BrickingBoard Member2$0
Marguerite Alta EsrockTreasurer / Board Member3$0
Kyle Anne CitrynellBoard Member3$0
Faith Alexandria GradyBoard Member2$0
Mathias Lyman KolehmainenBoard Member / Secretary3$0
Antonio MeloBoard Member2$0
Darrick Alan WoodBoard Member2$0

Address and contacts

Address (IRS master file)
PO BOX 5103, LOUISVILLE, KY 40255-0103
In care of
% SHARON SCOTT
Mailing address (990-N for 2017)
PO Box 5103, Louisville KY 40255
Principal officer (990-N for 2017)
Sharon Scott, 2220 Kaelin Ave, Louisville KY 40205
Signed the 990-EZ
Sharon Scott, President
Phone
(502) 640-6414

Mission

Cultivating educational opportunities and live media experiences, ART FM employs sound, music, and conversation to amplify the local arts community and broadcast the international arts dialogue. The organization managers WXOX-LP a noncommercial, volunteer run FM radio station. We train 100s of community members of all ages and all backgrounds to become FM broadcasters. Working in conjunction with FEMA and local authorities we provide emergency broadcasting services 24/7/365.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • ART FM broadcasts music and information on WXOX 97.1 FM and worldwide on www.artxfm.com. Through this broadcast we educate and entertain our audience 24 hours a day, 365 days a year. We work with FEMA and local agencies to become a first responder in our community. We operate the emergency broadcast alerts when necessary and provide our listeners with local safety information. We also offer a DJ training program that is free for anyone who wants to participate. We have trained hundreds of members of our community, of all ages and all walks of life, in FCC rules and on-air ettiquite. Through this program a number individuals have gone on to careers in commercial broadcasting outlets including I Heart Media, NPR, and ABC affiliates.
    Expenses $56,284

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-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
45-4225349
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
2015
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P20)
Assets (IRS master file)
$188,110
Income (IRS master file)
$96,749

Revocation and reinstatement

Exemption revoked
May 15, 2013
Posted by the IRS
March 17, 2015
Reinstated
Effective May 15, 2014

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$95,771$67,938$188,110IRS
990-EZDecember 2024$73,431$70,034$167,289IRS
990-EZDecember 2023$63,450$58,972$166,892XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-N for 2017
Officer: Sharon Scott
December 31, 2017≤ $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 45-4225349).

Questions about ART FM INC

What is the EIN of ART FM INC?
The employer identification number (EIN) of ART FM INC is 45-4225349.
Is ART FM INC tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2014.
Are donations to ART FM INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does ART FM 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 ART FM 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 ART FM 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 ART FM INC?
The 990-N for 2017 names Sharon Scott.
Who are the officers and directors of ART FM INC?
The 990-EZ for the year ended December 31, 2025 lists 9 people; 2 received compensation from the organization, the highest $12,000 (Sharon Michelle Scott, President / Co-Founder / Board Member).
How much revenue does ART FM INC have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $95,771, expenses of $67,938 and total assets of $188,110 at year end.

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