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)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (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) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 295,789 | 467,482 | 519,262 | 587,033 | 916,162 | 2,785,728 |
| 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 | 44,376 | 78,944 | 108,387 | 190,477 | 212,309 | 634,493 |
| 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 | 340,165 | 546,426 | 627,649 | 777,510 | 1,128,471 | 3,420,221 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 24,110 | 23,894 | 43,957 | 73,585 | 36,800 | 202,346 |
| 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.. | 24,110 | 23,894 | 43,957 | 73,585 | 36,800 | 202,346 |
| 8 | Public support. (Subtract line 7c from line 6.) | 3,217,875 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 340,165 | 546,426 | 627,649 | 777,510 | 1,128,471 | 3,420,221 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 26 | 2,544 | 227 | 278 | 25 | 3,100 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 26 | 2,544 | 227 | 278 | 25 | 3,100 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 22,194 | 22,194 | ||||
| 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.).. | 340,191 | 548,970 | 627,876 | 777,788 | 1,150,690 | 3,445,515 |
| 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 2024 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-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, 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 2024. 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 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990 - ORGANIZATION'S MISSION | PALAVER STRINGS IS A GRAMMY-NOMINATED, MUSICIAN-LED STRING ENSEMBLE AND NONPROFIT ORGANIZATION BASED IN PORTLAND, ME. OUR MISSION IS TO STRENGTHEN AND INSPIRE COMMUNITY THROUGH MUSIC. IN OUR MUSICIAN-LED MODEL, PALAVER'S MUSICIANS SHARE ARTISTIC AND ADMINISTRATIVE LEADERSHIP, GUIDED BY A PASSION FOR ENGAGING NEW AUDIENCES, ADDRESSING SOCIAL JUSTICE ISSUES, AND AMPLIFYING UNDERREPRESENTED VOICES. EQUALLY COMMITTED TO PERFORMANCE AND EDUCATION, PALAVER PRESENTS A FULL SEASON OF LIVE CONCERTS AND SERVICES HUNDREDS OF STUDENTS YEARLY AT THE PALAVER MUSIC CENTER IN PORTLAND. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE CORPORATION SHALL HAVE MEMBERS CONSISTING OF THE FOLLOWING CLASSES: (A) ARTISTIC DIRECTORS; AND (B) HONORARY ARTISTIC DIRECTORS. ARTISTIC DIRECTORS: ARTISTIC DIRECTORS SHALL BE ANY INDIVIDUAL OF AT LEAST 18 YEARS OF AGE WHO HAS BEEN ELECTED AS A MEMBER OF THE ARTISTIC ENSEMBLE ACCORDING TO THE APPLICATION AND AUDITION PROCEDURES, IS AN EMPLOYEE OF THE CORPORATION, AND WHOSE STATUS AS AN ARTISTIC DIRECTOR REMAINS IN GOOD STANDING. ARTISTIC DIRECTORS SHALL SERVE A TERM OF ONE YEAR, AND ARE NOT SUBJECT TO TERM LIMITS. HONORARY ARTISTIC DIRECTORS: HONORARY ARTISTIC DIRECTORS SHALL BE ANY INDIVIDUAL OF AT LEAST 18 YEARS OF AGE WHO HAS PREVIOUSLY SERVED AS AN ARTISTIC DIRECTOR AND MEMBER OF THE ARTISTIC ENSEMBLE, BUT WHO IS NO LONGER SERVES IN SUCH CAPACITY. AN INDIVIDUAL MAY BECOME AN HONORARY ARTISTIC DIRECTOR UPON THE AFFIRMATIVE VOTE OF TWO- THIRDS OF THE MEMBERS. THE CURRENT MEMBERS WHO ARE ARTISTIC DIRECTORS SHALL ANNUALLY FIX THE NUMBER OF MEMBERS WHO ARE ARTISTIC DIRECTORS AT THE ANNUAL MEETING AND SHALL ELECT THE NUMBER OF ARTISTIC DIRECTORS SO FIXED. AT ANY SPECIAL OR REGULAR MEETING OF THE MEMBERS, THE MEMBERS MAY INCREASE THE NUMBER OF MEMBERS AND ELECT NEW MEMBERS TO COMPLETE THE NUMBER SO FIXED BY A MAJORITY VOTE OF THE MEMBERS THEN IN OFFICE; OR THEY MAY DECREASE THE NUMBER OF MEMBERS BY A MAJORITY VOTE, BUT ONLY TO ELIMINATE VACANCIES CAUSED BY DEATH, RESIGNATION OR REMOVAL OF ONE OR MORE MEMBERS. UNLESS THE MEMBERS OTHERWISE DESIGNATE ADDITIONAL QUALIFICATIONS, ALL ARTISTIC DIRECTORS IN GOOD STANDING SHALL COMPRISE THE "ARTISTIC ENSEMBLE." THERE SHALL BE NO LIMIT ON THE NUMBER OF HONORARY ARTISTIC DIRECTORS. IF A MEMBER CEASES TO SERVE AS AN ARTISTIC DIRECTOR, WHETHER DUE TO HIS OR HER REMOVAL, RESIGNATION, DEATH, OR INCAPACITY FOR ANY OTHER REASON, HE OR SHE WILL IMMEDIATELY CEASE TO SERVE AS A MEMBER OF THE CORPORATION ANY MEMBER MAY RESIGN AT ANY TIME BY GIVING NOTICE OF RESIGNATION. ADDITIONALLY, AN ARTISTIC DIRECTOR SHALL AUTOMATICALLY BE REMOVED FROM MEMBERSHIP IMMEDIATELY AND WITHOUT FURTHER ACTION BY THE ARTISTIC DIRECTORS IF AN ARTISTIC DIRECTOR CEASES TO BE AN EMPLOYEE OF THE CORPORATION; AND (B) SUBJECT TO THE RIGHT TO APPEAR BEFORE AND BE HEARD AT ANY MEETING OF THE ARTISTIC DIRECTORS IN WHICH A VOTE ON REMOVAL WILL BE CONSIDERED, AN ARTISTIC DIRECTOR MAY BE REMOVED FROM MEMBERSHIP AT ANY TIME WITH OR WITHOUT CAUSE BY A VOTE OF THREE-FOURTHS (3/4) OF THE ARTISTIC DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE MEMBERS SHALL EXERCISE ALL POWERS RESERVED TO THEM BY STATUTE, AND ARE EXPRESSLY PROVIDED THE FOLLOWING POWERS TO INFLUENCE THE COMPOSITION OF THE ORGANIZATION'S BOARD AND MANAGEMENT AS FOLLOWS: 1. EXISTING MEMBERS MAY VOTE TO ELECT OR REMOVE INDIVIDUALS AS ARTISTIC DIRECTORS OF THE CORPORATION. 2. TO ELECT THE ENSEMBLE LIAISONS TO THE BOARD OF DIRECTORS. 3. TO ELECT OR REMOVE AN INDIVIDUAL AS AN HONORARY ARTISTIC DIRECTOR OF THE CORPORATION. AND, 4. TO APPOINT THE CHAIR AND MEMBERSHIP OF EACH ADMINISTRATIVE COMMITTEE ESTABLISHED BY THE ARTISTIC ENSEMBLE. |
| FORM 990, PAGE 6, PART VI, LINE 7B | THE MEMBERS SHALL EXERCISE ALL POWERS RESERVED TO THEM BY STATUTE, AND ARE EXPRESSLY PROVIDED THE FOLLOWING POWERS TO INFLUENCE THE GOVERNANCE AND ACTIONS OF THE ORGANIZATION'S AS FOLLOWS: 1. TO AMEND THE ARTICLES OF ORGANIZATION. 2. TO AMEND OR REPEAL THE CORPORATION'S BYLAWS. AND, 3. TO RATIFY, CONFIRM, AND APPROVE THE ARTISTIC DIRECTION OF THE CORPORATION, SUBJECT TO THE FINANCIAL PARAMETERS ESTABLISHED BY THE BOARD OF DIRECTORS. FURTHERMORE, THE BOARD OF DIRECTORS, IN ITS DISCRETION AND FROM TIME TO TIME, MAY ESTABLISH ONE OR MORE STANDING OR SPECIAL COMMITTEES (INCLUDING EXECUTIVE, FINANCE, DEVELOPMENT, NOMINATING, AND OTHER COMMITTEES) WHOSE MEMBERS SHALL INCLUDE AT LEAST ONE (1) OR MORE DIRECTORS AND ONE (1) OR MORE ARTISTIC DIRECTORS, AND THEREAFTER MAY DISBAND THE SAME. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS PREPARED WITH THE ASSISTANCE OF AN INDEPENDENT CPA FIRM. THE CPA FIRM COORDINATES WITH KEY OFFICERS OF THE ORGANIZATION TO PREPARE AND REVIEW A DRAFT OF THE FORM 990 PRIOR TO ITS FILING WITH THE IRS. ONCE A COMPLETED DRAFT OF THE FORM 990 IS PREPARED, THE DRAFTED RETURN IS SENT TO THE ORGANIZATION'S MANAGING DIRECTOR AND THE BOARD TREASURER FOR THEIR REVIEW AND CONSIDERATION. AS THESE INDIVIDUALS CONSIDER THE DRAFTED FORM 990, THEY ARE GIVEN THE OPPORTUNITY TO ASK QUESTIONS AND TO ADDRESS ANY CONCERNS WITH THE TAX FILING OR OTHERWISE. THE MAJORITY OF THE BOARD OF TRUSTEES ARE PROVIDED THE PUBLIC DISCLOSURE COPY OF THE FORM 990 PRIOR TO FILING, ONLY KEY PERSONNEL AND SELECT TRUSTEES AND OFFICERS REVIEW THE COMPLETE COPY OF THE FORM 990. THE ONLY INFORMATION CONTAINED IN THE COMPLETE COPY THAT IS NOT PROVIDED IN THE PUBLIC DISCLOSURE COPY ARE THE NAMES AND ADDRESSES OF DONORS DISCLOSED ON SCHEDULE B. ALL OTHER INFORMATION DISCLOSED ON THE FORM 990 IS MADE AVAILABLE FOR THE BOARD'S REVIEW AND COMMENT PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH EMPLOYEE, DIRECTOR, OFFICER, MEMBER OF A COMMITTEE, OR PERSON ASSOCIATED WITH THE CORPORATION (I.E., PALAVER STRINGS) WHO, IN A POSITION OF SIGNIFICANT AUTHORITY AS DESIGNATED BY THE PRESIDENT, SHALL ANNUALLY SIGN A STATEMENT THAT DISCLOSES SUCH PERSON'S FINANCIAL INTERESTS AND PERSONAL INTERESTS AND AFFIRMS THAT SUCH PERSON: 1. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY SET FORTH IN THIS ARTICLE; 2. HAS READ AND UNDERSTANDS THE POLICY; 3. HAS AGREED TO COMPLY WITH THE POLICY; AND 4. UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS QUALIFICATION AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE CODE, IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE CORPORATION MAY PAY COMPENSATION IN REASONABLE AMOUNTS TO THE MANAGING DIRECTOR, MANAGING DIRECTOR FOR EDUCATION, AND SUCH OTHER AGENTS AND EMPLOYEES FOR SERVICES RENDERED, SUCH AMOUNT TO BE FIXED BY THE BOARD OF DIRECTORS, OR, IF THE BOARD OF DIRECTORS DELEGATE POWER TO ANY OFFICER OR OFFICERS, THEN BY SUCH OFFICER OR OFFICERS. FURTHERMORE, NO PART OF THE ASSETS OR THE NET EARNINGS OF THE CORPORATION SHALL INURE TO THE BENEFIT OF, OR BE DISTRIBUTABLE TO, ITS MEMBER, DIRECTORS, OFFICERS OR OTHER PRIVATE PERSONS, EXCEPT THAT THE CORPORATION SHALL BE AUTHORIZED AND EMPOWERED: (I) TO PAY REASONABLE COMPENSATION FOR SERVICES ACTUALLY RENDERED; (II) TO REIMBURSE REASONABLE EXPENSES INCURRED ON BEHALF OF AND FOR THE BENEFIT OF THE CORPORATION; AND (III) TO MAKE PAYMENTS AND DISTRIBUTIONS IN FURTHERANCE OF THE CORPORATION'S PURPOSES SET FORTH IN THE ARTICLES OF ORGANIZATION. THE CURRENT COMPENSATION PROCESS FOR THE CORPORATION'S EMPLOYED OFFICERS ALSO INCLUDES AN ANNUAL REVIEW AND ASSESSMENT BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | FUNDRAISING EXPENSES 13,003 SCHOLARSHIPS 47,350 SCHOLARSHIPS -47,350 FUNDRAISING EXPENSES -13,003 SCHOLARSHIPS 47,350 TOTAL 47,350 |
| Software ID: | |
| Software Version: |