Nonprofit · EIN 86-2143542
PRACTICE BEST PRACTICE
Tax-exempt · ROCHESTER, MA 02770
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $11,983 | $11,782 | $201 | $270 | $10,533 | -$10,263 |
| December 31, 2024 | 990-EZ | $7,525 | $9,539 | -$2,014 | $69 | $10,602 | -$10,533 |
| December 31, 2023 | 990-EZ | $33,701 | $31,740 | $1,961 | $1,961 | $10,480 | -$8,519 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,983
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $11,742
- Other expenses
- $40
- Program services (functional)
- $11,782
Balance sheet and other
- Total assets, start of year
- $69
- Total assets, end of year
- $270
- Total liabilities, end of year
- $10,533
- Net assets, end of year
- -$10,263
- Cash, savings and investments
- $270
- Gross receipts
- $11,983
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 |
|---|---|---|---|
| Dennis Santoro | Program Manger | 15 | $0 |
| Craig Dutra | Board Chair | 1 | $0 |
| Dan Everton | Board Treasurer | 1 | $0 |
| Jody Seivert | Vice Chair | 1 | $0 |
| George Moses | Clerk | 1 | $0 |
| Dori Rubicco | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dennis Santoro | Program Manger | 15 | $0 |
| Craig Dutra | Board Chair | 1 | $0 |
| Dan Everton | Board Treasurer | 1 | $0 |
| Jody Seivert | Vice Chair | 0 | $0 |
| George Moses | Clerk | 0 | $0 |
| Dori Rubicco | Board Member | 0 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dennis Santoro | Program Manger | 15 | $0 |
| Craig Dutra | Board Chair | 1 | $0 |
| Dan Everton | Board Treasurer | 1 | $0 |
| Jody Seivert | Vice Chair | 0 | $0 |
| George Moses | Clerk | 0 | $0 |
| Dori Rubicco | Board Member | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 375 HIGH ST, ROCHESTER, MA 02770-2227
- Mailing address (990-N for 2021)
- 375 High Street, Rochester MA 02770
- Principal officer (990-N for 2021)
- Dennis Santoro, 375 High Street, Rochester MA 02770
- Signed the 990-EZ
- Dennis Santoro, Program Manger - Consultant
- Phone
- (508) 295-7350
- Website
- practicebestpractice.com
Mission
Provide workshops designed to help segments of the cultural community on the South Coast improve their practice and enhance their success in the creative economy. Workshops are free to participants. Presenters and Panelists are offered compensation.
Program accomplishments
- Produced 2 workshops and began planning for 1 more for 2026Expenses $11,782 · grants $11,983
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 86-2143542
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A20)
- Assets (IRS master file)
- $270
- Income (IRS master file)
- $11,983
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $11,983 | $11,782 | $270 | XML |
| 990-EZ | December 2024 | $7,525 | $9,539 | $69 | XML |
| 990-EZ | December 2023 | $33,701 | $31,740 | $1,961 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Dennis Santoro | December 31, 2021 | ≤ $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 86-2143542).
Questions about PRACTICE BEST PRACTICE
- What is the EIN of PRACTICE BEST PRACTICE?
- The employer identification number (EIN) of PRACTICE BEST PRACTICE is 86-2143542.
- Is PRACTICE BEST PRACTICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to PRACTICE BEST PRACTICE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PRACTICE BEST PRACTICE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PRACTICE BEST PRACTICE 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 PRACTICE BEST PRACTICE 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 PRACTICE BEST PRACTICE?
- The 990-N for 2021 names Dennis Santoro.
- Who are the officers and directors of PRACTICE BEST PRACTICE?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does PRACTICE BEST PRACTICE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $11,983, expenses of $11,782 and total assets of $270 at year end.
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