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FRIENDS OF MODERN ART

EIN 38-2134266 FLINT, MI

Revenue 2024
$39,629
Expenses 2024
$33,487

Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
A51I
Classification
3000
Street
1120 E KEARSLEY ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

2 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

Provide assistance for projects and objectives of the Flint Institute of Arts.

Activities or mission (Part I)

Provide assistance for projects and objectives for the Flint Institute of Arts.

  • Series of art films provided for the general public

    Expenses $33,487

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Huseyin Hiziroglu

    Treasurer

    Total calculated
    $0
    Hours/week
    0.5
  • Michael Melenbrink

    Former Treasuer

    Total calculated
    $0
    Hours/week
    0.5
  • Chuck Gurden

    President

    Total calculated
    $0
    Hours/week
    0.5
  • James Shurter

    Former President

    Total calculated
    $0
    Hours/week
    0.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $39,629
    Expenses
    $33,487
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $47,311
    Expenses
    $45,641
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $54,178
    Expenses
    $61,259
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $38,951
    Expenses
    $34,711
    Assets (EOY)
    $104,959
  • 2020 · 990

    Revenue
    $10,004
    Expenses
    $29,281
    Assets (EOY)
    $100,719
  • 2019 · 990

    Revenue
    -$3,711
    Expenses
    $28,506
    Assets (EOY)
    $119,996
  • 2018 · 990

    Revenue
    $28,724
    Expenses
    $22,150
    Assets (EOY)
    $154,712
  • 2017 · 990

    Revenue
    $23,162
    Expenses
    $23,606
    Assets (EOY)
    $148,138
  • 2016 · 990

    Revenue
    $51,214
    Expenses
    $25,484
    Assets (EOY)
    $151,083
  • 2015 · 990

    Revenue
    $55,550
    Expenses
    $31,819
    Assets (EOY)
    $127,853
  • 2014 · 990

    Revenue
    $21,214
    Expenses
    $37,725
    Assets (EOY)
    $96,622
  • 2013 · 990

    Revenue
    $41,155
    Expenses
    $31,237
    Assets (EOY)
    $113,133
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $50,471
    Assets (EOY)
    $103,215

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility SOUNK.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.