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 | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (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) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 0 | 0 | 72,829 | 141,202 | 9,494 | 223,525 |
| 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 | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | 0 | 0 | 0 | 0 | 0 |
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | 0 | 0 | 0 | 0 | 0 |
| 6 | Total. Add lines 1 through 5 | 0 | 0 | 72,829 | 141,202 | 9,494 | 223,525 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | 0 | 2,589 | 2,229 | 0 | 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. | 0 | 0 | 0 | 0 | 0 | 0 |
| c | Add lines 7a and 7b.. | 0 | 0 | 2,589 | 2,229 | 0 | 4,818 |
| 8 | Public support. (Subtract line 7c from line 6.) | 218,707 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 0 | 0 | 72,829 | 141,202 | 9,494 | 223,525 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 0 | 0 | 0 | 0 | 0 | 0 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | 0 | 0 | 0 | 0 | 0 |
| c | Add lines 10a and 10b. | 0 | 0 | 0 | 0 | 0 | 0 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 0 | 0 | 0 | 0 | 0 | 0 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 0 | 0 | 0 | 0 | 0 | 0 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 0 | 0 | 72,829 | 141,202 | 9,494 | 223,525 |
| 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 2023 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-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, 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 2023. 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 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Part I, line 10 | | Grants And Similar Amounts Paid:, Amount:| Grant Programming: 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: Lavender Rights Project Seattle WA Bay Area American Indian Two-Spirits San Francisco CA Gender Justice LA Los Angeles CA PA Youth Vote Philadelphia PA NYCLU New York NY Alabama Forward Montgomery AL GA Coalition for the People's Agenda Atlanta GA Southern Coalition for Social Justice Durham NC Native American Rights Fund Denver CO Equity Alliance Nashville TN Greater Cincinnati Voter Collaborative Cincinnati OH and Chicago Votes Chicago IL. Fans were encouraged to support these organizations by donating to PHRE with the understanding that PHRE would provide a matching donation of up to $1,000. In total PHRE distributed $23,205 to non-profit organizations. This also included support for programming events to previous non-profit partners including the Community Ecology Institute the RAPP Campaign and the Phish Studies Conference. The conference held at Oregon State University will feature research presentations and community events about the improvisational rock band Phish its fans and its culture. This gathering will represent diverse disciplinary approaches and feature scholars from across the country., $21045| |
| Part I, line 16 | | Other Expenses:, Amount:| Other Expenses: The additional expenses were designated for standard operating expenses including banking software banking fees volunteer engagement software insurance and advertising., $9141| |
| Part II, line 26 | | Explanation:, BOYAmount:, EOYAmount:| $1137.50 was owed to an independent contractor for services provided in 2023. The checks were not processed until 2024., $0, $1138| |
| Part III, Line 28 | | Explanation:| Public Education: Throughout 2023 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 that provided in-kind services to lead the development and execution of the organizations social media and communication strategy. In 2023 over 2,700 unique visitors accessed the website www.PhansForRacialEquity.org. By the end of 2023 PHRE had roughly 6,000 followers across its social media platforms. PHRE also published a blog piece to further educate fans on what is happening regarding voting rights in the United States and ways fans can get involved to protect voting rights. 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 was provided by an in-kind donation of services. Expenses also accounted for the development of the website and graphics. |
| Part III, Line 29 | | Explanation:| Engagement within the Jam Band Community: In 2023 PHRE in cooperation with Phish and the WaterWheel Foundation was present at over 32 live music events with over 10,000 attendees per show. At each of the 14 events 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 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. 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 2024 by prioritizing engagement amongst fans venues and bands in an effort to build an antiracist live music scene and promote liberation through racial equity. |
| Part III, Line 30 | | Explanation:| Advocacy to build antiracist live music spaces: Throughout 2023 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 organized a community meet-up event in September for all of these affinity groups. This inspired the groups to partner together further and in the fall of 2023 PHRE partnered with the Phish Studies Conference organizer to begin planning a panel event scheduled to take place in Spring 2024 about the State of Equity within the Phish 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 2023 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. PHRE asked fans to complete a survey to learn more about their favorite venues and any venues that are currently prioritizing anti-racist practices within their protocols that they may be aware of. The venue checklist is a multi-year initiative and PHRE plans to roll this out to venues in 2024. |
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