MAKE SHIFT: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- MAKE SHIFT (EIN 26-2871326)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-06
- IRS object ID
- 202413119349202141
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-06T19:35:54-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 842257279 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NISSEN AND ASSOCIATES PS INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2118 James St | AddressLine1Txt |
| City | Bellingham | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98225 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 262871326 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Makeshift | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MAKE | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 306 Flora St | AddressLine1Txt |
| City | Bellingham | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98225 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jessyca Murphy | PersonNm |
| Person Title | Executive Direc | PersonTitleTxt |
| Phone | 3602205540 | PhoneNum |
| Signature | 2024-10-24 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Scott Nissen | PreparerPersonNm |
| PTIN | P01688454 | PTIN |
| Phone | 3607782901 | PhoneNum |
| Preparation | 2024-11-06 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $177,490 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $79,932 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $93,369 | ProgramServiceRevenueAmt |
| Investment Income | $47 | InvestmentIncomeAmt |
| Gross Sales Of Inventory | $3,856 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $396 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $3,460 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $286 | OtherRevenueTotalAmt |
| Total Revenue | $177,094 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $89,364 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $13,650 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $45,069 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $4,280 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $46,472 | OtherExpensesTotalAmt |
| Total Expenses | $198,835 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$21,741 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $27,498 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,757 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,758 | BOYAmt |
| EOY | $12,291 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,142 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,900 | BOYAmt |
| EOY | $12,291 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,402 | BOYAmt |
| EOY | $6,534 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,498 | BOYAmt |
| EOY | $5,757 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | Support Emerging Artists and Musicians | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| Community Radio to Showcase Local Arts, Culture, Dialog, Activism, and Underrepresented Perspectives. | $58,931 |
| Provide 18 Low Cost Art and Music Studios. | $37,296 |
| Art Gallery for Local Artist Shows for the Community. | $26,113 |
| Other program services | $41,109 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $163,449 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (9 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Mark Miyake | ||||
| Chairman | 2.00 | $0 | $0 | $0 |
| Robert Kaye | ||||
| Board Member | 1.00 | $0 | $0 | $0 |
| Riley Currie | ||||
| Secretary | 2.00 | $0 | $0 | $0 |
| Erik Takuichi Wallace | ||||
| Vice Chair | 2.00 | $0 | $0 | $0 |
| Sarah Kindl | ||||
| Board Member | 3.00 | $0 | $0 | $0 |
| Mike Nardone | ||||
| Board Member | 2.00 | $0 | $0 | $0 |
| Rosie Lockie | ||||
| Board Member | 3.00 | $0 | $0 | $0 |
| Roland Olayvar | ||||
| Board Member | 1.00 | $0 | $0 | $0 |
| Trevor Westerlund | ||||
| Board Member | 3.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATIE MCEVOY | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 306 FLORA ST | AddressLine1Txt |
| City | Bellingham | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98225 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3602205540 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $47,690 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $58,993 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $76,599 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $94,887 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $79,932 | CurrentTaxYearAmt |
| Total | $358,101 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $76,645 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $68,205 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $77,259 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $84,869 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,369 | CurrentTaxYearAmt |
| Total | $400,347 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $3,460 | CurrentTaxYearAmt |
| Total | $3,460 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $124,335 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $127,198 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $153,858 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $179,756 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $176,761 | CurrentTaxYearAmt |
| Total | $761,908 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $761,908 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47 | CurrentTaxYearAmt |
| Total | $71 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $47 | CurrentTaxYearAmt |
| Total | $71 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $124,336 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $127,202 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $153,864 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $179,769 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $176,808 | CurrentTaxYearAmt |
| Total | $761,979 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99990 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99990 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other revenue Part I line 8 | Description AmountCredit Card Rebates 283Rounding 3 |
| Description of other expenses Part I line 16 | Description AmountInterest 26Office Expenses 1,344Travel 1,560Donation 180Insurance 9,003Small Tools 6,005Dues & Subscriptions 7,334Bank & Merchant Fees 2,969Meals Expense 3,450Licenses & Permits 1,735Supplies 8,263Gifts 258Artist Payout 2,239Continuing Education 470Promotions 1,636 |
| Description of other assets Part II line 24 | Category Beginning of Year End of YearEmployee Advances 1,142 0 |
| Description of total liabilities Part II line 26 | Category Beginning of Year End of YearCredit Cards 1,244 3,906Sales Tax Payable 214 339Payroll Liabilities 2,944 2,289 |
| Other program services Part III line 31 | Concert Venue for All Ages Music Shows for the Community |
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