RUSKIN GROUP THEATRE COMPANY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- RUSKIN GROUP THEATRE COMPANY (EIN 02-6577706)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2025-02-19
- IRS object ID
- 202500509349301280
- Schema version
- 2023v6.0
- 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 | 2025-02-19T13:24:30-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 815052000 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KIECKHAFER SCHIFFER LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11500 W OLYMPIC BLVD SUITE 400 | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90064 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 026577706 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RUSKIN GROUP THEATRE COMPANY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RUSK | BusinessNameControlTxt |
| Phone | 3104884455 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20750 VENTURA BLVD 204 | AddressLine1Txt |
| City | WOODLAND HILLS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91364 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN RUSKIN | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 3104884455 | PhoneNum |
| Signature | 2025-02-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ARTHUR R SWICKER | PreparerPersonNm |
| PTIN | P01220796 | PTIN |
| Phone | 4242938099 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | JOHN A RUSKIN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21173 HILLSIDE DR | AddressLine1Txt |
| City | TOPANGA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90290 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $405,672 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.RUSKINGROUPTHEATRE.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO EXPOSE THE COMMUNITY TO THE ENLIGHTENING EXPERIENCE THAT THEATER CAN BE BY OUTREACH PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 31 | TotalEmployeeCnt |
| Total Volunteers | 350 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $150,779 | PYContributionsGrantsAmt |
| CY Contributions Grants | $273,510 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $80,158 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $131,815 | CYProgramServiceRevenueAmt |
| PY Investment Income | $60 | PYInvestmentIncomeAmt |
| CY Investment Income | $347 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $230,997 | PYTotalRevenueAmt |
| CY Total Revenue | $405,672 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $138,833 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $207,924 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $151,799 | PYOtherExpensesAmt |
| CY Other Expenses | $215,546 | CYOtherExpensesAmt |
| PY Total Expenses | $290,632 | PYTotalExpensesAmt |
| CY Total Expenses | $423,470 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$59,635 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$17,798 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $273,699 | TotalAssetsBOYAmt |
| Total Assets EOY | $255,922 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $143,300 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $143,321 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $130,399 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $112,601 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION'S MISSION IS TO CREATE A BEAUTIFUL AND RESPECTED NON-PROFIT THEATRE COMPANY IN THE SANTA MONICA AIRPORT. ACTORS, DIRECTORS, WRITERS, MUSICIANS AND OTHER ARTISTS WILL GATHER TO EXPLORE, PERFORM, AND CELEBRATE CONTEMPORARY PLAYS, CLASSIC PIECES AND NEGLECTED WORKS OF THE PAST IN ORDER TO PROVIDE THE COMMUNITY WITH WORLD-CLASS, GROUND-BREAKING THEATRE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $336,401 | ExpenseAmt |
| Revenue | $131,815 | RevenueAmt |
| Desc | ALL SOURCES OF REVENUE ARE FROM TICKETS SOLD FOR THEATER PRODUCTIONS. | Desc |
| Total Program Service Expenses | $336,401 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 31 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RUSKIN GROUP THEATRE COMPANY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3104884455 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20750 VENTURA BLVD STE 204 | AddressLine1Txt |
| City | WOODLAND HILLS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91364 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| SUSAN HAYDEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DYLAN MCDERMOTT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA SULLIVAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN A RUSKIN | ||||||
| DIRECTOR | 25.00 | Yes (X) | $20,079 | $0 | $0 | Yes (X) |
| JR WURSTER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHRISTINE KAPLAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HOWARD SPECTOR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EDDIE JAUREGUI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $20,079 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $273,510 | AllOtherContributionsAmt |
| Total Contributions | $273,510 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TICKET SALES | Desc |
| Business | 711110 | BusinessCd |
| Total Revenue Column | $131,815 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $131,815 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $131,815 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $347 | TotalRevenueColumnAmt |
| Exclusion | $347 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $405,672 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $131,815 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $347 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,079 | TotalAmt |
| Program Services | $16,063 | ProgramServicesAmt |
| Management And General | $4,016 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,196 | TotalAmt |
| Program Services | $137,757 | ProgramServicesAmt |
| Management And General | $34,439 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,649 | TotalAmt |
| Program Services | $12,519 | ProgramServicesAmt |
| Management And General | $3,130 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,200 | TotalAmt |
| Management And General | $8,200 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,444 | TotalAmt |
| Management And General | $2,444 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4 | TotalAmt |
| Management And General | $4 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,054 | TotalAmt |
| Management And General | $14,054 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,285 | TotalAmt |
| Program Services | $54,421 | ProgramServicesAmt |
| Management And General | $2,864 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,248 | TotalAmt |
| Program Services | $6,886 | ProgramServicesAmt |
| Management And General | $362 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160 | TotalAmt |
| Program Services | $152 | ProgramServicesAmt |
| Management And General | $8 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,105 | TotalAmt |
| Program Services | $6,750 | ProgramServicesAmt |
| Management And General | $355 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OUTSIDE SERVICES | $57,878 | $57,878 | |
| THEATRE SUPPLIES | $17,851 | $16,959 | $892 |
| BUSINESS MEALS | $11,635 | $9,308 | $2,327 |
| BANK FEES | $11,196 | $11,196 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,486 | TotalAmt |
| Program Services | $17,708 | ProgramServicesAmt |
| Management And General | $2,778 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $423,470 | TotalAmt |
| Program Services | $336,401 | ProgramServicesAmt |
| Management And General | $87,069 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,813 | BOYAmt |
| EOY | $27,078 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,886 | BOYAmt |
| EOY | $225,809 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,933 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,898 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $3,035 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $273,699 | BOYAmt |
| EOY | $255,922 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $21 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,300 | BOYAmt |
| EOY | $143,300 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,300 | BOYAmt |
| EOY | $143,321 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,399 | BOYAmt |
| EOY | $112,601 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,399 | BOYAmt |
| EOY | $112,601 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $273,699 | BOYAmt |
| EOY | $255,922 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$17,798 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 | $160,028 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $145,090 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $118,654 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $150,779 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $273,510 | CurrentTaxYearAmt |
| Total | $848,061 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $134,732 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34,432 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,283 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $80,158 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $131,815 | CurrentTaxYearAmt |
| Total | $397,420 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $294,760 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $179,522 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $134,937 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $230,937 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $405,325 | CurrentTaxYearAmt |
| Total | $1,245,481 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $44,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $60,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60,500 | CurrentTaxYearAmt |
| Total | $222,000 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $44,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $35,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $60,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $60,500 | CurrentTaxYearAmt |
| Total | $222,000 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,023,481 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $60 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $347 | CurrentTaxYearAmt |
| Total | $421 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $60 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $347 | CurrentTaxYearAmt |
| Total | $421 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $294,762 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $179,523 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $134,948 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $230,997 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $405,672 | CurrentTaxYearAmt |
| Total | $1,245,902 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.82150 | PublicSupportCY509Pct |
| Public Support PY509 | 0.79250 | PublicSupportPY509Pct |
| Investment Income CY | 0.00030 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | 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 D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $3,195 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $160 | DepreciationAmt |
| Book Value | $3,035 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $6,738 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $6,738 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,035 | TotalBookValueLandBuildingsAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 4, PART IV, LINE 34 | THE DIRECTOR, JOHN RUSKIN OWNS 100% OF THE RUSKIN SCHOOL, INC. (FEIN: 01-0558638) |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION HAS MEMBERS WHO HAD THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | ACCOUNTANT PREPARES AND PROVIDES A DRAFT COPY TO THE MANAGING DIRECTOR AND THE COMPANY'S MANAGEMENT COMPANY. THE COPY IS REVIEWED FOR ACCURACY. ANY RECOMMENDED CHANGES ARE MADE AND THEN THE RETURN IS COMPLETED. |
| FORM 990, PART VI, LINE 12B: | AMENDED FORM 990. THE FORM 990 FOR 2023 IS BEING AMENDED BECAUSE THE INITIAL FILING INCLUDED AN ERROR IN REPORTING REVENUE. THIS WAS CAUSED BY AN ACCOUNTING ERROR WHEREBY $116,414 OF TICKET REVENUE WAS ERRONIOUSLY REPORTED AS CONTRIBUTION REVENUE. THIS FORM IS BEING FILED TO CORRECT THAT ERROR. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL OFFICERS, DIRECTORS OR TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST POLICY FORM ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15B | THE ENTITY USES THE FEDERAL GUIDELINES TO DETERMINE THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES WHICH DOES NOT EXCEED LEVEL 4. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ENTITY PROVIDES COPIES ON REQUEST AND/OR INSPECTION AT THE OFFICE OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 14 | RECORDS ARE NOT DESTROYED WITHOUT THE APPROVAL OF ATTORNEY OR ACCOUNTANT. |
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