Nonprofit · EIN 45-2502994
NORTH BEACH ARTISTS GUILD
Also known as THE GALLERY OF OCEAN SHORES
Tax-exempt (reinstated) · OCEAN SHORES, WA 98569
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $64,243 | $73,245 | -$9,002 | $36,837 | $0 | $36,837 |
| December 31, 2024 | 990-EZ | $118,241 | $122,923 | -$4,682 | $45,839 | $5,594 | $47,868 |
| December 31, 2023 | 990-EZ | $112,502 | $108,060 | $4,442 | $53,560 | $1,010 | $52,550 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $10,417
- Membership dues
- $260
- Net gain from sales of assets
- $79,026
- Net income from fundraising events
- $3,668
- Net income from sales of inventory
- -$46,505
- Other revenue
- $17,377
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $80
- Occupancy
- $43,117
- Printing, publications and postage
- $199
- Other expenses
- $29,849
Balance sheet and other
- Total assets, start of year
- $45,839
- Total assets, end of year
- $36,837
- Total liabilities, end of year
- $0
- Net assets, end of year
- $36,837
- Cash, savings and investments
- $34,961
- Gross receipts
- $110,748
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Pamela harbaugh | President | 8 | $0 |
| Cindy Reed | Vice President | 8 | $0 |
| Bernie Paul | Treasurer | 8 | $0 |
| Roy Lowry | Secretary | 8 | $0 |
| Sue Swapp | Director | 8 | $0 |
| Ken Hunt | Director | 8 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAM HARBAUGH | PRESIDENT | 8 | $0 |
| JAY CHAMBERS | VICE PRESIDENT | 8 | $0 |
| SUZIE HOLT | TREASURER | 4 | $0 |
| ROY LOWRY | SECRETARY | 8 | $0 |
| FRAN RUSSELL | DIRECTOR | 4 | $0 |
| MAGGIE KELLER | DIRECTOR | 4 | $0 |
| BERNIE PAUL | DIRECTOR | 8 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LuAnne Daily | Bookkeeper | 15 | $3,850 |
| James Scott Hawn | President | 8 | $0 |
| James West | Vice-President | 8 | $0 |
| Roy Lowry | Secretary | 5 | $0 |
| Suzanne Holt | Treasurer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1869, OCEAN SHORES, WA 98569-1869
- In care of
- % BERNARD PAUL
- Mailing address (990-N for 2012)
- PO BOX 1869, OCEAN SHORES WA 98569
- Principal officer (990-N for 2012)
- LORI L STOELTING LAQUILL, PO BOX 1015, OCEAN SHORES WA 98569
- Signed the 990-EZ
- Bernard Paul, Director
- Phone
- (360) 289-0734
- Website
- THEGALLERYOFOCEANSHORES.COM
- Return prepared by
- HRB TAX GROUP INC
Mission
art gallery - art classes and education for community
Program accomplishments
- art classes and education for community
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-2502994
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $36,837
- Income (IRS master file)
- $110,748
Revocation and reinstatement
- Exemption revoked
- May 15, 2022
- Posted by the IRS
- August 8, 2022
- Reinstated
- Effective May 15, 2022
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $64,243 | $73,245 | $36,837 | IRS |
| 990-EZ | December 2024 | $118,241 | $122,923 | $45,839 | XML |
| 990-EZ | December 2023 | $112,502 | $108,060 | $53,560 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2012 Officer: LORI L STOELTING LAQUILL | May 31, 2013 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-2502994).
Questions about NORTH BEACH ARTISTS GUILD
- What is the EIN of NORTH BEACH ARTISTS GUILD?
- The employer identification number (EIN) of NORTH BEACH ARTISTS GUILD is 45-2502994.
- Is NORTH BEACH ARTISTS GUILD tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2022 and reinstated it effective May 15, 2022.
- Are donations to NORTH BEACH ARTISTS GUILD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NORTH BEACH ARTISTS GUILD file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NORTH BEACH ARTISTS GUILD due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NORTH BEACH ARTISTS GUILD last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of NORTH BEACH ARTISTS GUILD?
- The 990-N for 2012 names LORI L STOELTING LAQUILL.
- Who are the officers and directors of NORTH BEACH ARTISTS GUILD?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does NORTH BEACH ARTISTS GUILD have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $64,243, expenses of $73,245 and total assets of $36,837 at year end.
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