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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 81,359 | 138,434 | 219,793 | |||
| 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 | 138,434 | 219,793 | |||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 2,589 | 2,229 | 4,818 | |||
| 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 | 2,229 | 4,818 | |||
| 8 | Public support. (Subtract line 7c from line 6.) | 214,975 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 81,359 | 138,434 | 219,793 | |||
| 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 | 138,434 | 219,793 | |
| 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 2022 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-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, 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 2022. 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 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| 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 |
|---|---|
| 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. PHRE focused its efforts in 2022 on educating jam band fans about the importance of building an antiracist live music community while also raising awareness and resources for local community led organizations. Form 990EZ, Part III, Line 28) In 2022, PHRE had a presence at over 32 live music events with over 10,000 in attendance per show, in cooperation with Phish and the WaterWheel Foundation. Prior to each of the shows, PHRE established relationships with non-profit organizations that focused on supporting and advocating for criminal justice reform within the communities where the band was traveling to. PHRE raised awareness for these organizations during the shows, both in-person and through social media platforms. PHRE partnered with the following organizations across the country: Alabama Appleseed (Orange Beach, AL), SC Appleseed (Charleston, SC), The Language Conservancy (Noblesville, IN), New Commonwealth Fund (Mansfield, MA), Racial Equity and Justice Organization (Bangor, ME), Amistad Law Project (Philadelphia, PA), North Star Fund (Bethel, NY), Re-Center (Hartford, CT), RAPP (Release Aging People in Prison) Wantagh, NY, Emancipate NC (Raleigh, NC), Community Ecology Institute (Columbia, MD), Village of Healing (Cuyahoga Falls, OH), Oakland Forward (Clarkson, MI), New Jersey Institute for Social Justice (Atlantic City, NJ), Urban Triage Inc (East Troy, WI), and Last Prisoner Project (Commerce City, CO). Fans were encouraged to support these organizations by donating to PHRE, with the understanding that PHRE would provide a matching donation up to $1,000. In total, fans donated $ 6,498.00 and with the matching grants, PHRE distributed $18,583.65 to the non-profit partners previously listed. Form 990EZ, Part III, Line 29) Throughout 2022, PHRE focused on raising awareness and providing further educational resources across social media and communication platforms, as a way to reach a larger audience than just those who attended concerts. PHRE partnered with a Marketing and Social Media firm who provided in-kind services (a total of $14,925 in-kind donation) to lead the development and execution of the organizations social media and communication strategy. In 2022, 6,000 unique visitors accessed the website (www.PhansForRacialEquity.org) and the number of people following PHREs social media accounts nearly doubled. In 2021, PHRE had roughly 3,600 followers across Facebook, Instagram, and Twitter. By the end of 2022, PHRE had roughly 7,000 followers across these platforms. The total cost for the social media and communication activities, outside of the in-kind services, was $228.96 for the maintenance of the website. Four members of PHRE collaborated to develop White Phragility: Race Talk and Backlash in the Phish Scene (https://pubhub.lib.msu.edu/read/white-phragility-race-talk-and-backlash-in-the-phish-scene-85f2f5ec-718d-4d3b-b718-6eb2e7854258/section/7d7bcf87-4a24-46af-b6f9-714669df4bc6), which was published in the Public Philosophy Journal by Michigan State University. This version of the Public Philosophy Journal was dedicated to the exploration of the band Phish, its surrounding community, and inspired philosophies. The article analyzed a series of reactions to a previously published antiracist blog post using Robin DiAngelos concept of white fragility. PHRE also published two blog pieces in an effort to further educate fans on the Black and Indigenous Roots of Phish, which included: Hawaiian History, Sovereignty, and Culture, and the Effects of U.S. Imperialism and Sister Rosetta Tharpe - The Godmother Of Rock and Roll (https://www.phansforracialequity.org/blog). PHRE also continued to research and share Native American Land Acknowledgements across social media platforms in an effort to recognize the lands where the shows were being played. The development of social media posts were provided by an in kind donation of services.Throughout 2022, 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 also partnered with an organization within the live music scene (Poster Nutbags) who led a fundraising effort to support our programmatic initiatives. 276 members of the community raised over $40,000 throughout 2022 illuminating the power of fan mobilization within the live music community. 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 2022, PHRE pursued this aspect of the mission by continuing to foster relationships with jam band music venues and began the development of a checklist that venues could use to assess whether their current practices were anti-racist and how to make changes based on their findings. The venue checklist is a multi-year initiative and PHRE plans to roll this out to venues in 2024. Form 990EZ, Part III, Line 30)At each of the 32 events PHRE had a presence at during 2022, the organizations volunteers educated fans on PHREs mission and history, held space for dialogue around race within the live music scene, and encouraged fans to support the organization that PHRE partnered with for that evening.Prior to the events, PHRE led a training for volunteers on PHREs mission and history, how to be supportive to fans within the venue, and how to handle situations that may arise while engaging fans. The program has been adapted for an online audience and is now available as a Virtual Lot Training for on-demand viewing on PHREs YouTube page. This training has set the foundation for how we train and prepare fans to be part of PHREs programming efforts. PHRE volunteers led the coordination of the training and event schedules to ensure that there was an active presence during each of the shows throughout the year. The total program expenses for this program initiative was $2,598.06, including $1,487.50 for swag and $1,110.56 for printing and shipping materials. By doing so, PHRE increased its visibility within the jam band community and helped further educate fans on the opportunity that we collectively have to create a more anti-racist scene. The organization plans to continue to scale and expand its impact in 2023 by prioritizing engagement amongst fans, venues, and bands in an effort to build an antiracist live music scene and promote liberation through racial equity. |
| List of grants and similar amounts paid Part I line 10 | Activity Awards and grants Grantee Various 501(c)3 racial justice orgsStreet 1325 13th Street NW Unit 9 City, State, Zip Washington, DC 20005Amount 18,584 |
| Description of other expenses Part I line 16 | Description AmountAdvertising 4,488Dues and fees 80Bank charges and processing fees 61Insurance 450Software 2,197 |
| Description of total liabilities Part II line 26 | Category Beginning of Year End of YearAccrued expenses 0 3,410 |
| Other program services Part III line 31 | Various programs to support racial equity. |
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