Nonprofit · EIN 82-5311039
CHILDRENS FINE AND PERFORMING ARTS FOUNDATION
Tax-exempt (reinstated) · CHARLESTON, SC 29403
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990-EZ | $0 | $4,522 | -$4,522 | $1,063 | – | $1,063 |
Financial details: 990-EZ for the year ended December 31, 2023
Revenue
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $334
- Occupancy
- $3,000
- Other expenses
- $1,188
- Program services (functional)
- $4,522
Balance sheet and other
- Total assets, start of year
- $5,585
- Total assets, end of year
- $1,063
- Total liabilities, end of year
- –
- Net assets, end of year
- $1,063
- Cash, savings and investments
- $1,063
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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dr James Yanney | CEO | 0 | $0 |
| Beth Bogush | Executive Dir. | 0 | $0 |
| Jeffrey Koob | CFO | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 10 WESTEDGE ST UNIT 948, CHARLESTON, SC 29403-6940
- In care of
- % JAMES YANNEY
- Signed the 990-EZ
- Dr James Yanney, CEO
- Phone
- (201) 401-1765
- Website
- www.childrensfpaf.com
- Return prepared by
- Kathleen T Anderson CPA
Mission
Arts & Education and Childrens Events
Program accomplishments
- Disscussions regarding the next steps for the NFP for 2024 and required filingsExpenses $4,522
- SC Childrens Art & Crafts Events
- Art Supplies for 5 children's art events in Charleston, SC area
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-5311039
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A60)
- Assets (IRS master file)
- $1,063
Revocation and reinstatement
- Exemption revoked
- May 15, 2021
- Posted by the IRS
- August 9, 2021
- Reinstated
- Effective May 15, 2021
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2023 | $0 | $4,522 | $1,063 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 82-5311039).
Questions about CHILDRENS FINE AND PERFORMING ARTS FOUNDATION
- What is the EIN of CHILDRENS FINE AND PERFORMING ARTS FOUNDATION?
- The employer identification number (EIN) of CHILDRENS FINE AND PERFORMING ARTS FOUNDATION is 82-5311039.
- Is CHILDRENS FINE AND PERFORMING ARTS FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2021 and reinstated it effective May 15, 2021.
- Are donations to CHILDRENS FINE AND PERFORMING ARTS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHILDRENS FINE AND PERFORMING ARTS FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CHILDRENS FINE AND PERFORMING ARTS FOUNDATION 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 CHILDRENS FINE AND PERFORMING ARTS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2023.
- Who are the officers and directors of CHILDRENS FINE AND PERFORMING ARTS FOUNDATION?
- The 990-EZ for the year ended December 31, 2023 lists 3 people; 0 received compensation from the organization.
- How much revenue does CHILDRENS FINE AND PERFORMING ARTS FOUNDATION have?
- On its 990-EZ for the year ended December 31, 2023 it reported revenue of $0, expenses of $4,522 and total assets of $1,063 at year end.
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