Nonprofit · EIN 75-3106131
HEART OF THE ARTS INC
Tax-exempt · MOSCOW, ID 83843
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $594,714 | $419,891 | $174,823 | $3,186,667 | $4,844 | $3,181,823 |
| December 31, 2023 | 990 | $418,711 | $403,259 | $15,452 | $2,963,949 | $17,079 | $2,946,870 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $403,567
- of which government grants
- $129,000
- Program service revenue
- $146,163
- Investment income
- $44,984
- Net gain from sales of assets
- $30,696
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $54,000
- Other salaries and wages
- $88,280
- Salaries, compensation and benefits (total)
- $154,520
- Professional fundraising fees
- $2,329
- Accounting fees
- $8,275
- Occupancy
- $26,150
- Depreciation
- $89,856
- Program services (functional)
- $412,335
- Management and general (functional)
- $5,227
- Fundraising (functional)
- $2,329
Balance sheet and other
- Total assets, start of year
- $2,963,949
- Total assets, end of year
- $3,186,667
- Total liabilities, end of year
- $4,844
- Net assets, end of year
- $3,181,823
- Land, buildings and equipment
- $2,511,756
- Net assets without donor restrictions
- $2,431,880
- Net assets with donor restrictions
- $749,943
- Gross receipts
- $895,758
- Employees
- 24
- Year formed
- 2002
- State of legal domicile
- ID
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 |
|---|---|---|---|
| JENNY KOSTROFF | Executive Dir. Officer | 40 | $54,000 |
| JULIE BOND | Secretary Trustee or director, Officer | 1 | $0 |
| JULIANA CHEATHAM | Director Trustee or director | 1 | $0 |
| GAYLYNN CLYDE | President Trustee or director, Officer | 1 | $0 |
| LYNN YOUNGBLOOD | Director Trustee or director | 1 | $0 |
| SHERI MOSLEY | Director Trustee or director | 1 | $0 |
| DARYLE FAIRCLOTH | Director Trustee or director, Officer | 1 | $0 |
| COLE MIZE | Director Trustee or director | 1 | $0 |
| WENDY TAYLOR | Director Trustee or director | 1 | $0 |
| NICHOLE WILLARD | Vice President Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNY KOSTROFF | Executive Dir. Officer | 40 | $53,000 |
| KATE MCCETICH | Director Trustee or director | 1 | $0 |
| MARIE DUNCAN | Treasurer Trustee or director, Officer | 1 | $0 |
| STACI SPROULL | President Trustee or director, Officer | 1 | $0 |
| LYNN YOUNGBLOOD | Director Trustee or director | 1 | $0 |
| DARYLE FAIRCLOTH | Vice President Trustee or director, Officer | 1 | $0 |
| AMANDA NELSON | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 8851, MOSCOW, ID 83843-1351
- In care of
- % JENNY KOSTROFF
- Signed the 990
- JENNY KOSTROFF, Executive Director
- Phone
- (208) 669-2249
- Website
- www.1912Center.org
- Return prepared by
- Hayden Ross PLLC
Mission
ORGANIZATION EXISTS TO DEVELOP AND FUND ARTISTIC AND CULTURAL PROGRAMS.
Program accomplishments
- ORGANIZATION EXISTS TO DEVELOP AND FUND ARTISTIC AND CULTURAL PROGRAMS.Expenses $412,335
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 on file |
IRS record
- EIN
- 75-3106131
- 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
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $3,186,667
- Income (IRS master file)
- $895,758
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $594,714 | $419,891 | $3,186,667 | XML |
| 990 | December 2023 | $418,711 | $403,259 | $2,963,949 | XML |
| 990 | December 2022 | $501,841 | $330,494 | $2,939,054 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | 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 75-3106131).
Questions about HEART OF THE ARTS INC
- What is the EIN of HEART OF THE ARTS INC?
- The employer identification number (EIN) of HEART OF THE ARTS INC is 75-3106131.
- Is HEART OF THE ARTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to HEART OF THE ARTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HEART OF THE ARTS 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 HEART OF THE ARTS INC 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 HEART OF THE ARTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who are the officers and directors of HEART OF THE ARTS INC?
- The 990 for the year ended December 31, 2024 lists 10 people; 1 received compensation from the organization, the highest $54,000 (JENNY KOSTROFF, Executive Dir.).
- How much revenue does HEART OF THE ARTS INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $594,714, expenses of $419,891 and total assets of $3,186,667 at year end.
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