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Tipping Point Theatre

Tax-deductible

Northville, MI501(c)(3)Arts & CultureEIN 02-0789525Revenue $581K in FY2025

On file with the IRStippingpointtheatre.com361 E Cady St, 48167-1663 · Northville, MITax-exempt since Mar 2007Publicly supported — 509(a)(2)

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Professional-level Theatre for the community through productions, education, and collaboration

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
Run by 100 volunteers and 28 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $6K a year · 1% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $124K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$215K
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$581K
-11% vs prior year
Spent
$688K
To programs
75%
Net assets
$364K
By yearFY2020–FY2025
Revenue
$581K
FY2025▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$559K
FY2021$531K
FY2022$463K
FY2023$351K
FY2024$655K
FY2025$581K
Expenses
$688K
FY2025▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$576K
FY2021$202K
FY2022$541K
FY2023$579K
FY2024$587K
FY2025$688K
Net assets
$364K
FY2025▼ -22%
Tap a bar for its year
Net assets by fiscal year
FY2020$372K
FY2021$708K
FY2022$623K
FY2023$395K
FY2024$469K
FY2025$364K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $517K Management & general 24% · $162K Fundraising 1% · $9K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Heather Bell
Co-President
$0Pt VII · Sec A
Mary Jo Cuppone
Vice Preside
$0Pt VII · Sec A
Brenda Lane
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Nannette Ret
Co-President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Tipping Point Theatre executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Presents professional theatre, offers educational programs, and fosters community collaboration.

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Provided by the organization

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2 programs · $517K · in their own filed words · FY2024
01

Professional-level theatre for the community through productions, education and collaboration

$517Kprogram expense
02

Instructional program for adults interested in theatre.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Donor Advised Charitable Giving INCFY2024$54K
Shubert Foundation INCFY2024$30K
Fidelity Investments Charitable Gift FundFY2024$26K
The Independent Charitable Gift FundFY2024$15K
Total grants receivedfrom 4 funders$124K
See all 4 funders →

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$581K
Ln 12
Fees for servicesLn 2g$392K
Gifts and grantsLn 1h$189K
Investment incomeLn 3$496
Money outPt IX
$688K
Ln 25
Programscol B$517K
Managementcol C$162K
Fundraisingcol D$9K
Owns and owesPt X
$364K
net assets · Ln 32
Cash and savingsLn 1–2$60K
Total assetsLn 16$579K
LiabilitiesLn 26$215K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$189K
Fees for servicesLn 2g$392K
Investment incomeLn 3$496
Total revenueLn 12$581K
Assets in detailPt X, end of year
CashLn 1$20K
SavingsLn 2$40K
Cash and savings togetherLn 1–2$60K
InvestmentsLn 11–13$69K
Land, buildings, equipmentLn 10c$450K
Total assetsLn 16$579K
LiabilitiesLn 26$215K
Net assetsLn 32$364K
OperationsPt I, VI
EmployeesI 528
VolunteersI 6100
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$155K$60K
InvestmentsLn 11–13$66K$69K
Land, buildings, equipmentLn 10c$480K$450K
Total assetsLn 16$711K$579K
LiabilitiesLn 26$242K$215K
Net assetsLn 32$469K$364K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$278K$240K$32K$6K
Other employee benefitsLn 9$29K$28K$905
Payroll taxesLn 10$23K$20K$3K$490
Accounting feesLn 11c$14K$14K
Other fees for servicesLn 11g$72K$72K
Advertising and promotionLn 12$39K$7K$31K$2K
RoyaltiesLn 15$35K$35K
InterestLn 20$7K$6K$708
Depreciation, depletion and amortizationLn 22$30K$27K$3K
InsuranceLn 23$12K$11K$1K
Other expenses (24a–d)Ln 24$122K$59K$63K
All other expensesLn 24e$26K$11K$15K$904
Total functional expensesLn 25$688K$517K$162K$9K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $581K$688K−$107K$364K 990 PDF
FY2024 $655K$587K$68K$469K 990 PDF
FY2023 $351K$579K−$228K$395K 990 PDF
FY2022 $463K$541K−$78K$623K 990 PDF
FY2021 $531K$202K$328K$708K 990 PDF
FY2020 $559K$576K−$18K$372K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $580,948 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $314,055$188,879
I-9 Program service revenuePrior year $341,138$391,573
I-10 Investment incomePrior year $21$496
I-11 Other revenue$0
I-12 Total revenuePrior year $655,214$580,948
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $286,726$330,661
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $300,199$357,243
I-18 Total expensesPrior year $586,925$687,904
I-19 Revenue less expensesPrior year $68,289−$106,956
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $580,948 across 5 lines filed
VIII-1f All other contributions, gifts and grants$188,879
VIII-1h Total contributions, gifts and grants$188,879
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $391,573$391,573
VIII-3 Investment incomeRelated to mission $496$496
VIII-12 Total revenueRelated to mission $392,069$580,948
Part IX · Statement of functional expenses $687,904 across 12 lines filed
IX-7 Other salaries and wagesPrograms $240,303 · Management $31,985 · Fundraising $5,841$278,129
IX-9 Other employee benefitsPrograms $28,278 · Management $905$29,183
IX-10 Payroll taxesPrograms $20,174 · Management $2,685 · Fundraising $490$23,349
IX-11c Accounting feesManagement $13,651$13,651
IX-11g Other fees for servicesPrograms $72,076$72,076
IX-12 Advertising and promotionPrograms $7,117 · Management $30,565 · Fundraising $1,555$39,237
IX-15 RoyaltiesPrograms $35,359$35,359
IX-20 InterestPrograms $6,374 · Management $708$7,082
IX-22 Depreciation, depletion and amortizationPrograms $26,599 · Management $2,955$29,554
IX-23 InsurancePrograms $10,706 · Management $1,190$11,896
IX-24 Other expenses (24a–d)Programs $59,100 · Management $63,039$122,139
IX-24e All other expensesPrograms $10,608 · Management $14,737 · Fundraising $904$26,249
IX-25 Total functional expensesPrograms $516,694 · Management $162,420 · Fundraising $8,790$687,904
Part X · Balance sheet $579,050 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $105,150$19,616
X-2 Savings and temporary cash investmentsStart of year $50,133$40,138
X-10c Land, buildings and equipment, netStart of year $479,986$450,432
X-11 Publicly traded securitiesStart of year $65,865$68,864
X-16 Total assetsStart of year $710,840$579,050
X-17 Accounts payable and accrued expensesStart of year $6,642$896
X-25 Other liabilitiesStart of year $3,853$6,236
X-26 Total liabilitiesStart of year $242,084$214,730
X-32 Total net assets or fund balancesStart of year $468,756$364,320
X-33 Total liabilities and net assetsStart of year $710,840$579,050
Part XI · Reconciliation of net assets $364,320 net assets at year end
XI-1 Total revenue$580,948
XI-2 Total expenses$687,904
XI-3 Revenue less expenses−$106,956
XI-4 Net assets at start of year$468,756
XI-5 Net unrealized gains (losses) on investments$2,520
XI-10 Net assets at end of year$364,320

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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