MAKE SHIFT: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- MAKE SHIFT (EIN 26-2871326)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-30
- IRS object ID
- 202323059349200817
- Schema version
- 2022v5.0
- 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 | 2023-10-30T13:38:58-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | 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 | 2022-01-01 | 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 | Katie Rismondo | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 3602205540 | PhoneNum |
| Signature | 2023-10-20 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Katie | PersonFirstNm |
| Person Last | Rismondo | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Scott Nissen | PreparerPersonNm |
| PTIN | P01688454 | PTIN |
| Phone | 3607782901 | PhoneNum |
| Preparation | 2023-10-30 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $182,462 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $94,887 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $84,869 | ProgramServiceRevenueAmt |
| Investment Income | $13 | InvestmentIncomeAmt |
| Gross Sales Of Inventory | $2,436 | GrossSalesOfInventoryAmt |
| Gross Profit Loss Sls Of Invntry | $2,436 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $257 | OtherRevenueTotalAmt |
| Total Revenue | $182,462 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $83,218 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $6,600 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $40,969 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $60,140 | OtherExpensesTotalAmt |
| Total Expenses | $190,927 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$8,465 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $35,963 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $27,498 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,043 | BOYAmt |
| EOY | $30,758 | 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 | $4,800 | BOYAmt |
| EOY | $1,142 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,843 | BOYAmt |
| EOY | $31,900 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,880 | BOYAmt |
| EOY | $4,402 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,963 | BOYAmt |
| EOY | $27,498 | 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. | $51,582 |
| Provide 18 Low Cost Art and Music Studios. | $33,820 |
| Art Gallery for Local Artist Shows for the Community. | $49,508 |
| Other program services | $42,519 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $177,429 | 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 |
| Anna Arvan | ||||
| Board Member | 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 |
| Katie Rismondo | ||||
| Treasurer | 3.00 | $0 | $0 | $0 |
| Roland Olayvar | ||||
| Board Member | 1.00 | $0 | $0 | $0 |
| Sarah Lane | ||||
| Secretary | 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 | $25,159 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $47,690 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $58,993 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,599 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $94,887 | CurrentTaxYearAmt |
| Total | $303,328 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $86,589 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $76,645 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $68,205 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $77,259 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $84,869 | CurrentTaxYearAmt |
| Total | $393,567 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $111,748 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $124,335 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $127,198 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $153,858 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $179,756 | CurrentTaxYearAmt |
| Total | $696,895 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $696,895 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13 | CurrentTaxYearAmt |
| Total | $42 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13 | CurrentTaxYearAmt |
| Total | $42 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $111,766 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $124,336 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $127,202 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $153,864 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $179,769 | CurrentTaxYearAmt |
| Total | $696,937 | 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 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 255Rounding 2 |
| Description of other expenses Part I line 16 | Description AmountAdvertising and Promotion 5,242Office Expenses 1,446Travel 9Misc 594Insurance 5,798Outside Services 19,844Small Tools 5,707Dues 7,281Bank & Merchant Fees 2,281Meals Expense 1,157Licenses & Permits 1,679Supplies 3,193Gifts 229Artist Payout 757Continuing Education 117Parking 6Depreciation 4,800 |
| Description of other assets Part II line 24 | Category Beginning of Year End of YearFixed Assets, Net 4,800 0Employee Advances 0 1,142 |
| Description of total liabilities Part II line 26 | Category Beginning of Year End of YearCredit Cards 2,631 1,244Sales Tax Payable 52 214Payroll Liabilities 1,197 2,944 |
| Other program services Part III line 31 | Concert Venue for All Ages Music Shows for the Community |
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