Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 81,359 | 81,359 | ||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 81,359 | 81,359 | ||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 2,589 | 2,589 | ||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | 2,589 | 2,589 | ||||
| 8 | Public support. (Subtract line 7c from line 6.) | 78,770 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 81,359 | 81,359 | ||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 0 | 0 | 81,359 | 81,359 | ||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
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| General explanation attachment | Form 990, Part III) Organizations Mission - Phans for Racial Equity (PHRE) seeks to build an antiracist live music scene and promote liberation through racial equity in the world at large by activating the collective power of our community. We aim to dismantle White supremacy within the live music scene by facilitating thoughtful engagement around race and its intersection with other issues, so fans can challenge discrimination and systemic oppression wherever they find it. When we are successful, not only will all fans feel welcome in the live music scene, but the collective power of our community will be activated to advance racial equity in the world at large. We hold ourselves accountable by centering fans of color, amplifying their voices and prioritizing their wellbeing. We also acknowledge that we join an ongoing movement for racial equity, and commit to supporting community-led organizations who are already working to advance social, political and economic equality. Form 990EZ, Part III, Line 28) PHREs biggest 2021 program area involved educating jam band fans about the importance of building an antiracist live music community. In 2021 we completely revamped PHREs website (www.PhansForRacialEquity.org, which has had more than 9,500 unique visitors as of November 2022); and significantly expanded our reach on social media (increasing our total follower count on Twitter, Instagram, Facebook, and YouTube by several thousand; followers as of November 2022 = approximately 7,000). For example, we generated more than 35,000 impressions on Facebook, which was an increase of more than 350% over 2020. In addition we produced original educational content such as the Black Roots of Phish video series (available on our YouTube channel: https://www.youtube.com/channel/UCTE0W5W9LbZ_TozfSn_KstA); an essay by two PHRE board members on the importance of Juneteenth to jam band fans that was cross-posted on the popular website Phish.net (https://phish.net/blog/1624032702/what-does-juneteenth-mean-for-jam-band-fans.html); and 18 Native American Land Acknowledgements for the Phish tour locations in 2021, which reached 15,000+ on social media platforms. We also educated music fans about our mission through appearances on popular podcasts. Two board members and a member of our BIPOC Advisory Committee were featured on Undermine (Season 2, Episode 5); and founding Board member Malcolm Howard joined hosts and longtime Phish fans Lenny Duncan and Leslie Mac on the Ben & Jerrys-sponsored Blackberry Jams podcast (https://www.rollingstone.com/music/music-news/phish-podcast-blackberry-jams-1209844/) for a conversation about how jam band culture and Black liberation work intersect and what PHRE is all about. In addition, in 2021 PHRE expanded our ongoing work to promote our mission directly to Phish fans at Phish shows by setting up volunteer-staffed tables inside venues, in cooperation with Phish and the WaterWheel Foundation. During 2021 we staffed tables at 8 Phish shows at Atlantic City, NJ; George, WA; and Denver, CO.Between visits to our website, engagement on social media, and direct conversations at concerts, PHRE estimates that our public education efforts reached at least 30,000 people in 2021. Form 990EZ, Part III, Line 29) In 2021 PHRE focused on engaging the jam band community with events and content that built affiliation with the organization and its mission, and provided opportunities to grapple deeply with the history of race in America and its intersection with music. Our Jam Band Community Racial Equity Commitment Statement (https://www.phansforracialequity.org/statement) continued to provide an entry point for fans to get involved. Our Lizard Liberation Library and Lizard Liberation Theater series featured in-depth discussions of books / movies such as The Color of Law by Richard Rothstein and Summer of Love. Our Bouncing Around the Zoom series, promoted on Phishs Sirius FM radio channel, provided fans with a fun way to connect and learn dance moves while also raising awareness about and funds for a local community partner. PHRE also had the opportunity for significant engagement with the Phish fan community through Phishs pandemic-era Dinner and a Movie (DAAM) series of free webcasts. Twice during 2021 (in June and December), Phish and the WaterWheel Foundation chose PHRE as a beneficiary of fan contributions associated with the webcasts and featured PHRE and our mission on screen during set break. This exposed thousands of music fans to PHRE, and the organization took advantage of this opportunity by developing compelling content to drive page-views and contributions, such as videos by prominent community members (such as Trey Anastasio Band trombonist Natalie Cressman, Treys daughter Bella, and Osiris CEO RJ Bee) encouraging fans to learn more. Throughout 2021 PHRE continued to work with and deepen relationships with allied fan-initiated organizations and affinity groups in the jam band community such as the Mockingbird Foundation, GrooveSafe, Mike Side Dyke Side, BrianRobert and AccessMe.PHRE estimates that our community engagement efforts reached approximately 15,000 people in 2021. Form 990EZ, Part III, Line 30) Part of PHREs mission is to make the jam band music scene safe and inclusive for people of all racial and ethnic backgrounds, and this means ensuring that concert venues function as inclusive, antiracist spaces. In 2021, PHRE pursued this aspect of our mission by forging or fostering relationships with two key jam band music venues: Merriweather Post Pavilion (MPP) in Columbia, MD and Westville Music Bowl in New Haven, CT. MPP is owned by the nonprofit Downtown Columbia Arts and Culture Commission, which has been excited to partner with PHRE to help develop a vision for an antiracist music venue which can serve as a pilot for PHREs venue-relateded work. We began our collaboration prior to the pandemic, and it picked up in 2021 when key leaders on PHREs Education Committee partnered with MPP leadership to select an antiracism trainer for pre-season staff and management trainings and then attended these trainings (in June and July 2021) and offered feedback. This collaboration is ongoing. PHRE leaders also engaged with Westville Music Bowl to discuss their approach to security and how to build a long-term vision for a key jam band venue. |
| List of grants and similar amounts paid Part I line 10 | Activity Awards and grants Grantee DecARcerate Street PO box 7708 City, State, Zip Little Rock, AR 72217Amount 3,356 |
| Description of other expenses Part I line 16 | Description AmountAdvertising 1,453Dues and fees 30Bank charges and processing fees 25Insurance 450Travel 2,266Program expenses 1,630 |
| Other program services Part III line 31 | Form 990EZ, Part III, Line 31) A key part of PHREs mission is to mobilize jam band music fans to support grassroots racial equity work. In our first full year as a nonprofit corporation, PHRE launched our grants program by contributing more than $3,000 to DecARcerate Arkansas (https://www.decarceratear.org), a grassroots nonprofit working to end mass incarceration in Arkansas. We chose this organization to make a difference in the state where Phish launched its first live shows since the pandemic. To combine contributions with community engagement, we asked PHRE members to contribute to support DecARcerate as part of our Bouncing Around the Zoom event and then matched these contributions with existing PHRE funds. This initial grantmaking experience laid the groundwork for PHRE to greatly expand our grants program in 2022, when weve contributed approximately $20,000 to grassroots partners. |
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