PEND OREILLE ARTS COUNCIL INC

EIN 82-0350688 SANDPOINT, ID

Revenue 2023: $271,701
Expenses 2023: $270,181

Program services were 74.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection: 03
NTEE code: A26Z
Classification: 1000
Street: 313 N SECOND AVE

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).

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

MOLLY BEHRENS

BOARD MEMBER

Total calculated

$0
KRIS CONTOR

VICE PRESIDE

Total calculated

$0
CAROL DEANER

PRESIDENT

Total calculated

$0
NANCY HASTINGS

BOARD MEMBER

Total calculated

$0
KATHY HUBBARD

SECRETARY

Total calculated

$0
MARCELLA NELSON

BOARD MEMBER

Total calculated

$0
JAN RUST

BOARD MEMBER

Total calculated

$0
PIERCE SMITH

BOARD MEMBER

Total calculated

$0
DYNO WAHL

BOARD MEMBER

Total calculated

$0
NOELLE ZMUDA

BOARD MEMBER

Total calculated

$0
JULINE ZUMWALT

TREASURER

Total calculated

$0

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

2023

Revenue

$271,701

Expenses

$270,181

Contributions

$133,786

Grants paid

$0
2022

Revenue

$247,449

Expenses

$228,711

Contributions

$117,915

Grants paid

$0

Tax year	Revenue	Expenses	Contributions	Grants paid
2023	$271,701	$270,181	$133,786	$0
2022	$247,449	$228,711	$117,915	$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

$213,154

Expenses

$199,755

Assets (EOY)

$233,581
2020 · 990

Revenue

$265,925

Expenses

$124,890

Assets (EOY)

$245,017
2019 · 990-EZ

Revenue

$139,836

Expenses

$133,800

Assets (EOY)

$78,752
2018 · 990-EZ

Revenue

$147,877

Expenses

$121,125

Assets (EOY)

$72,899
2017 · 990-EZ

Revenue

$132,172

Expenses

$122,387

Assets (EOY)

$46,047
2016 · 990-EZ

Revenue

$105,414

Expenses

$112,404

Assets (EOY)

$33,980
2015 · 990-EZ

Revenue

$130,254

Expenses

$114,191

Assets (EOY)

$41,009
2014 · 990-EZ

Revenue

$125,872

Expenses

$119,281

Assets (EOY)

$24,838
2013 · 990-EZ

Revenue

$122,191

Expenses

$113,742

Assets (EOY)

$18,181
2012 · 990-EZ

Revenue

$114,704

Expenses

$125,067

Assets (EOY)

$10,720

Tax year	Form	Revenue	Expenses	Assets (EOY)
2021	990	$213,154	$199,755	$233,581
2020	990	$265,925	$124,890	$245,017
2019	990-EZ	$139,836	$133,800	$78,752
2018	990-EZ	$147,877	$121,125	$72,899
2017	990-EZ	$132,172	$122,387	$46,047
2016	990-EZ	$105,414	$112,404	$33,980
2015	990-EZ	$130,254	$114,191	$41,009
2014	990-EZ	$125,872	$119,281	$24,838
2013	990-EZ	$122,191	$113,742	$18,181
2012	990-EZ	$114,704	$125,067	$10,720

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

IDAHO COMMUNITY FOUNDATION INC

$31,000

2023 SUPPORT GENERAL OPERATIONS FOR ARTS AND CULTURE
IDAHO COMMUNITY FOUNDATION INC

$16,500

2022 SUPPORT GENERAL OPERATIONS FOR EDUCATION
INNOVIA FOUNDATION

$8,000

2023 POAC's Ovations Performing Arts Educational Outreach Program
CREATIVE WEST

$7,140

2022 SUBAWARDS
COMMUNITY ASSISTANCE LEAGUE INCORPORATED

$7,000

2022 Program Support
COMMUNITY ASSISTANCE LEAGUE INCORPORATED

$7,000

2023 Program Support
FORGOOD INC

$6,692

2023 UNRESTRICTED

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 PC.

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 23 October 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.