Theater Offensive INC FY2021 filing

Tax-deductible

Boston, MA501(c)(3)Arts & CultureEIN 04-3039900Revenue $4.9M in FY2021

On file with the IRSthetheateroffensive.org551 Tremont St Ste 316, 02116-6338 · Boston, MATax-exempt since Jun 1996Publicly supported charity — 170(b)(1)(A)(vi)

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To present liberating art by, for, and about queer and trans people of color that transcends artistic boundaries, celebrates cultural abundance, and dismantles oppression.

501(c)(3) charity; gifts are tax-deductible.
39¢ of each $1 spent went to programs.
$192K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
5 of 6
filings with a surplus
Average surplus $1.6M a year · 50% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
39%
of spending
Concern: 39% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$192K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
56 mo
of spending, in cash
Looks good: 56.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
17
named funders · $2.3M
Looks good: 17 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$158K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.9M
+217% vs prior year
Spent
$1.0M
To programs
39%
Net assets
$5.9M
By yearFY2020–FY2025
Revenue
$4.9M
FY2021▲ +217%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$4.9M
FY2022$2.9M
FY2023$6.0M
FY2024$2.7M
FY2025$1.5M
Expenses
$1.0M
FY2021▼ -17%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.0M
FY2022$1.5M
FY2023$1.7M
FY2024$1.8M
FY2025$2.6M
Net assets
$5.9M
FY2021▲ +197%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.0M
FY2021$5.9M
FY2022$7.3M
FY2023$11.7M
FY2024$12.6M
FY2025$11.5M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1996.

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

Where the money goes

39 cents of each dollar spent went to programs.

Program services 39% · $396K Management & general 31% · $317K Fundraising 30% · $303K

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

16 people listed on the 990; $192K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director
$114,303Pt VII · Sec A
Former Co-Director
$77,633Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Giselle K Byrd’s $138K as Executive Director is at the 60th percentile of top reported officer pay among 3924 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Harold Steward——$143,460$133,917$114,303$86,779
Giselle K Byrd$137,693$15,511————
Evelyn Francis————$77,633$81,699
Adrian Budah—$65,000————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Showcases liberating art by, for, and about queer and trans people of color.

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Provided by the organization

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1 program · $396K · in their own filed words · FY2020
01

While 2021 was a unique year, the theater offensive, inc. (tto) found new ways to advance public community involvement in theater, to present new works by qtpoc artists, to introduce audiences to a variety of theater forms and styles by new and local qtpoc artists, and to involve and educate the public in the creation and development of…

$396Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 17 funders →
Grants paid · 2 grants · $11K · 2024–2024
Unitemized GrantFY2024$6,250
Ats4 INCFY2024$5,000

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$4.9M
Ln 12
Gifts and grantsLn 1h$4.9M
Investment incomeLn 3$35
Money outPt IX
$1.0M
Ln 25
Programscol B$396K
Managementcol C$317K
Fundraisingcol D$303K
Owns and owesPt X
$5.9M
net assets · Ln 32
Cash and savingsLn 1–2$4.8M
Total assetsLn 16$6.0M
LiabilitiesLn 26$158K
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.9M
Government grantsLn 1e$212K
Investment incomeLn 3$35
Total revenueLn 12$4.9M
Assets in detailPt X, end of year
CashLn 1$4.8M
Cash and savings togetherLn 1–2$4.8M
InvestmentsLn 11–13$922
Land, buildings, equipmentLn 10c$8K
Other assetsLn 15$427K
Total assetsLn 16$6.0M
LiabilitiesLn 26$158K
Net assetsLn 32$5.9M
OperationsPt I, VI
EmployeesI 511
VolunteersI 60
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 FY21End FY21
Cash and savingsLn 1–2$1.2M$4.8M
InvestmentsLn 11–13$897$922
Land, buildings, equipmentLn 10c$2K$8K
Total assetsLn 16$2.2M$6.0M
LiabilitiesLn 26$235K$158K
Net assetsLn 32$2.0M$5.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$134K$67K$27K$40K
Other salaries and wagesLn 7$333K$176K$64K$93K
Other employee benefitsLn 9$49K$26K$10K$14K
Payroll taxesLn 10$49K$25K$9K$14K
Accounting feesLn 11c$37K$37K
Professional fundraising feesLn 11e$72K$72K
Other fees for servicesLn 11g$196K$59K$103K$33K
Advertising and promotionLn 12$271$176$95
Office expensesLn 13$36K$3K$26K$8K
Information technologyLn 14$17K$38$12K$5K
OccupancyLn 16$58K$35K$9K$14K
Conferences, conventions and meetingsLn 19$19K$211$12K$7K
Depreciation, depletion and amortizationLn 22$4K$3K$662$662
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$9K$2K$5K$3K
Total functional expensesLn 25$1.0M$396K$317K$303K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.5M$2.6M−$1.0M$11.5M 990 PDF
FY2024 $2.7M$1.8M$938K$12.6M 990 PDF
FY2023 $6.0M$1.7M$4.4M$11.7M 990 PDF
FY2022 $2.9M$1.5M$1.4M$7.3M 990 PDF
FY2021 Viewing $4.9M$1.0M$3.9M$5.9M 990 PDF
FY2020 $1.6M$1.2M$322K$2.0M 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 FY2021 990 (6 parts)
Part I · Summary $4,916,646 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,475,122$4,916,611
I-9 Program service revenuePrior year $75,525$0
I-10 Investment incomePrior year $28$35
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,550,675$4,916,646
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $639,992$564,425
I-16a Professional fundraising feesPrior year $0$72,500
I-17 Other expensesPrior year $588,979$379,622
I-18 Total expensesPrior year $1,228,971$1,016,547
I-19 Revenue less expensesPrior year $321,704$3,900,099
Part VI · Governance 14 of 14 board members independent, 1 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsYes
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 $4,916,646 across 5 lines filed
VIII-1e Government grants$211,693
VIII-1f All other contributions, gifts and grants$4,704,918
VIII-1h Total contributions, gifts and grants$4,916,611
VIII-3 Investment incomeExcluded from tax $35$35
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $35$4,916,646
Part IX · Statement of functional expenses $1,016,547 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $66,758 · Management $26,703 · Fundraising $40,055$133,516
IX-7 Other salaries and wagesPrograms $176,227 · Management $64,143 · Fundraising $92,501$332,871
IX-9 Other employee benefitsPrograms $25,874 · Management $9,554 · Fundraising $13,865$49,293
IX-10 Payroll taxesPrograms $25,414 · Management $9,490 · Fundraising $13,841$48,745
IX-11c Accounting feesManagement $36,817$36,817
IX-11e Professional fundraising feesFundraising $72,500$72,500
IX-11g Other fees for servicesPrograms $59,297 · Management $103,485 · Fundraising $32,963$195,745
IX-12 Advertising and promotionPrograms $176 · Management $95$271
IX-13 Office expensesPrograms $2,690 · Management $25,541 · Fundraising $7,828$36,059
IX-14 Information technologyPrograms $38 · Management $12,167 · Fundraising $5,275$17,480
IX-16 OccupancyPrograms $34,649 · Management $8,793 · Fundraising $14,118$57,560
IX-19 Conferences, conventions and meetingsPrograms $211 · Management $12,228 · Fundraising $6,759$19,198
IX-22 Depreciation, depletion and amortizationPrograms $3,089 · Management $662 · Fundraising $662$4,413
IX-23 InsuranceManagement $2,652$2,652
IX-24 Other expenses (24a–d)Programs $1,928 · Management $4,907 · Fundraising $2,592$9,427
IX-25 Total functional expensesPrograms $396,351 · Management $317,237 · Fundraising $302,959$1,016,547
Part X · Balance sheet $6,043,018 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,225,634$4,755,979
X-3 Pledges and grants receivableStart of year $833,070$837,174
X-9 Prepaid expenses and deferred chargesStart of year $12,825$13,264
X-10c Land, buildings and equipment, netStart of year $2,351$8,348
X-11 Publicly traded securitiesStart of year $897$922
X-15 Other assetsStart of year $136,392$427,331
X-16 Total assetsStart of year $2,219,180$6,043,018
X-17 Accounts payable and accrued expensesStart of year $89,323$33,094
X-25 Other liabilitiesStart of year $119,607$125,395
X-26 Total liabilitiesStart of year $234,750$158,489
X-27 Net assets without donor restrictionsStart of year $420,465$4,514,727
X-28 Net assets with donor restrictionsStart of year $1,563,965$1,369,802
X-32 Total net assets or fund balancesStart of year $1,984,430$5,884,529
X-33 Total liabilities and net assetsStart of year $2,219,180$6,043,018
Part XI · Reconciliation of net assets $5,884,529 net assets at year end
XI-1 Total revenue$4,916,646
XI-2 Total expenses$1,016,547
XI-3 Revenue less expenses$3,900,099
XI-4 Net assets at start of year$1,984,430
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,884,529

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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