Nonprofit · EIN 84-2107167
SALT AND LIGHT DANCE STUDIO
Tax-exempt · DULUTH, MN 55804
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $103,129 | $90,877 | $12,252 | $90,847 | $0 | $90,847 |
| December 31, 2024 | 990-EZ | $80,990 | $76,405 | $4,585 | $78,595 | $0 | $78,595 |
| December 31, 2023 | 990-EZ | $122,001 | $97,012 | $24,989 | $74,010 | $0 | $74,010 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,201
- Program service revenue
- $101,928
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $32,989
- Salaries, compensation and benefits (total)
- $56,012
- Occupancy
- $20,600
- Printing, publications and postage
- $439
- Other expenses
- $13,826
Balance sheet and other
- Total assets, start of year
- $78,595
- Total assets, end of year
- $90,847
- Total liabilities, end of year
- $0
- Net assets, end of year
- $90,847
- Cash, savings and investments
- $90,847
- Gross receipts
- $103,129
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 |
|---|---|---|---|
| Rachel Payne | DirectorBoard PresidentTeacher | 30 | $32,989 |
| Theodore Payne | Treasurer | 3 | $0 |
| Camilla Payne | Board Secretary | 0 | $0 |
| Serena Michelson | Board Member | 0 | $0 |
| Susan Fuchs | Board Member | 0 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rachel Payne | DirectorBoard PresidentPrimary Teacher | 30 | $29,224 |
| Theodore Payne | Treasurer | 2 | $0 |
| Camilla Payne | Board Secretary | 0 | $0 |
| Serena Michelson | Board Member | 0 | $0 |
| Susan Fuchs | Board Member | 0 | $0 |
| Janelle Hnatko | Board Member | 0 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rachel Payne | DirectorBoard President | 30 | $27,083 |
| Theodore Payne | Treasurer | 0 | $0 |
| Camilla Payne | Board Secretary | 0 | $0 |
| Serena Michaelson | Board Member | 0 | $0 |
| Janelle Hnatko | Board Member | 0 | $0 |
| Susan Fuchs | Board Member | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 5332 JUNIATA ST, DULUTH, MN 55804-1340
- In care of
- % RACHEL E
- Mailing address (990-N for 2021)
- 201 E 1st Street, Duluth MN 55802
- Signed the 990-EZ
- Theodore C Payne, Treasurer
- Phone
- (000) 000-0000
- Website
- saltandlightdancestudio.org
Mission
Provide dance access to varying demographics in our area
Program accomplishments
- 0
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 84-2107167
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A25)
- Assets (IRS master file)
- $90,847
- Income (IRS master file)
- $103,129
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $103,129 | $90,877 | $90,847 | IRS |
| 990-EZ | December 2024 | $80,990 | $76,405 | $78,595 | IRS |
| 990-EZ | December 2023 | $122,001 | $97,012 | $74,010 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Rachel Payne | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Rachel E Fuchs | December 31, 2019 | ≤ $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 84-2107167).
Questions about SALT AND LIGHT DANCE STUDIO
- What is the EIN of SALT AND LIGHT DANCE STUDIO?
- The employer identification number (EIN) of SALT AND LIGHT DANCE STUDIO is 84-2107167.
- Is SALT AND LIGHT DANCE STUDIO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to SALT AND LIGHT DANCE STUDIO tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SALT AND LIGHT DANCE STUDIO 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 SALT AND LIGHT DANCE STUDIO 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 SALT AND LIGHT DANCE STUDIO last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SALT AND LIGHT DANCE STUDIO?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $32,989 (Rachel Payne, DirectorBoard PresidentTeacher).
- How much revenue does SALT AND LIGHT DANCE STUDIO have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $103,129, expenses of $90,877 and total assets of $90,847 at year end.
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