Nonprofit · EIN 99-4403481
IMPROVISE ARTS
Tax-exempt · RAPID CITY, SD 57701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $37,734 | $41,044 | -$3,310 | $9,000 | $0 | $9,000 |
| December 31, 2024 | 990-EZ | $7,592 | $0 | $7,592 | $7,592 | $0 | $7,592 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $26,729
- Program service revenue
- $11,005
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $31,875
- Occupancy
- $5,183
- Other expenses
- $3,986
Balance sheet and other
- Total assets, start of year
- $12,310
- Total assets, end of year
- $9,000
- Total liabilities, end of year
- $0
- Net assets, end of year
- $9,000
- Cash, savings and investments
- $9,000
- Gross receipts
- $37,734
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 |
|---|---|---|---|
| ALEX MASSA | TREASURER | 10 | $0 |
| DARLA DREW LERDAL | DIRECTOR | 1 | $0 |
| CARRIE MOSER | DIRECTOR | 1 | $0 |
| KRYSTAL BRESNAHAN | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARLA DREW LERDAL | DIRECTOR | 1 | $0 |
| CARRIE MOSER | DIRECTOR | 1 | $0 |
| KRYSTAL BRESNAHAN | DIRECTOR | 1 | $0 |
| ALEXANDER L MASSA | EXECUTIVE DIRECTOR | 40 | $0 |
Address and contacts
- Address (IRS master file)
- 601 KANSAS CITY ST STE 9, RAPID CITY, SD 57701-3640
- In care of
- % ALEX MASSA
- Signed the 990-EZ
- ALEX MASSA, PRESIDEDNT
- Phone
- (605) 390-7175
- Return prepared by
- TPA West INC
Mission
SUPPORT YOUNG ARTISTS AND MUSICIANS
Program accomplishments
- MENTORED OVER 100 STUDENTS IN JAZZ JAM SESSIONS AND OVER 200 STUDENTS THRU MASTERCLASSES AND CLINICS. ADDITIONALLY OVER 5,000 PEOPLE SAW THESE YOUNG MUSICIANS PERFORM
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 99-4403481
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A25)
- Assets (IRS master file)
- $9,000
- Income (IRS master file)
- $37,734
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $37,734 | $41,044 | $9,000 | XML |
| 990-EZ | December 2024 | $7,592 | $0 | $7,592 | XML |
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 99-4403481).
Questions about IMPROVISE ARTS
- What is the EIN of IMPROVISE ARTS?
- The employer identification number (EIN) of IMPROVISE ARTS is 99-4403481.
- Is IMPROVISE ARTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to IMPROVISE ARTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does IMPROVISE ARTS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of IMPROVISE ARTS 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 IMPROVISE ARTS 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 IMPROVISE ARTS?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does IMPROVISE ARTS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $37,734, expenses of $41,044 and total assets of $9,000 at year end.
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All nonprofits in RAPID CITY · South Dakota · Arts, culture and humanities