Cleburne Performing Arts Foundation FY2022 filing

Tax-deductible

Cleburne, TX501(c)(3)Arts & CultureEIN 13-4335970Revenue $1.1M in FY2022

On file with the IRSplaza-theatre.com305 S Anglin St, 76031-5604 · Cleburne, TXTax-exempt since Oct 2006Publicly supported — 509(a)(2)

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To foster the development in the community and surrounding areas of an appreciation for the drama and musical arts by sponsoring amateur and professional presentations, such as plays, musicals, and concerts.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$185K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $105K a year · 8% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$185K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$732K
64% of total assets
Fine: liabilities are 64% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
7
of 10 voting members
Looks good: 7 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
$1.1M
-27% vs prior year
Spent
$1.4M
To programs
75%
Net assets
$408K
By yearFY2020–FY2024
Revenue
$1.1M
FY2022▼ -27%
Tap a bar for its year
Revenue by fiscal year
FY2020$584K
FY2021$1.5M
FY2022$1.1M
FY2023$1.5M
FY2024$1.9M
Expenses
$1.4M
FY2022▲ +65%
Tap a bar for its year
Expenses by fiscal year
FY2020$530K
FY2021$831K
FY2022$1.4M
FY2023$1.5M
FY2024$1.8M
Net assets
$408K
FY2022▼ -41%
Tap a bar for its year
Net assets by fiscal year
FY2020$23K
FY2021$686K
FY2022$408K
FY2023$379K
FY2024$495K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2006.

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% · $1.0M Management & general 25% · $345K

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

11 people listed on the 990; $185K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director
$77,616Pt VII · Sec A
Director
$75,816Pt VII · Sec A
Director
$32,008Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Jason Barrus’s $91K as Director is at the 26th 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 · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Jason Barrus$91,080$81,709$77,616$45,888
G Aaron Siler$90,780$81,409——
Christina Barrus$79,999———
Aaron Siler——$75,816$44,888
Jodie Barrus$37,092$32,504$32,008$17,848

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.

See Cleburne Performing Arts Foundation 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Sponsors plays, musicals, and concerts to foster appreciation for drama and music.

Questions for Cleburne Performing Arts Foundation

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Provided by the organization

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1 program · $1.0M · in their own filed words · FY2022
01

To foster the development in the community and surrounding areas of an appreciation for the drama and musical arts by sponsoring amateur and professional presentations, such as plays, musicals, and concerts.

$1.0Mprogram expense

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 · FY2025
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$948K
Gifts and grantsLn 1h$97K
Other incomeLn 4–11$48K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.0M
Managementcol C$345K
Owns and owesPt X
$408K
net assets · Ln 32
Cash and savingsLn 1–2$289K
Total assetsLn 16$1.1M
LiabilitiesLn 26$732K
PeoplePt VI, VII
11
listed · VII A
PaidVII A3
Voting boardVI 1a10
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$97K
Fees for servicesLn 2g$948K
Other incomeLn 4–11$48K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$154K
SavingsLn 2$136K
Cash and savings togetherLn 1–2$289K
Land, buildings, equipmentLn 10c$754K
Total assetsLn 16$1.1M
LiabilitiesLn 26$732K
Net assetsLn 32$408K
OperationsPt I, VI
EmployeesI 548
VolunteersI 6250
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$542K$289K
Land, buildings, equipmentLn 10c$789K$754K
Total assetsLn 16$1.4M$1.1M
LiabilitiesLn 26$675K$732K
Net assetsLn 32$686K$408K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$185K$185K
Other salaries and wagesLn 7$49K$49K
Payroll taxesLn 10$33K$33K
Accounting feesLn 11c$7K$7K
Office expensesLn 13$54K$54K
InterestLn 20$28K$28K
Depreciation, depletion and amortizationLn 22$52K$52K
InsuranceLn 23$24K$24K
Other expenses (24a–d)Ln 24$475K$475K
All other expensesLn 24e$464K$419K$45K
Total functional expensesLn 25$1.4M$1.0M$345K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.9M$1.8M$116K$495K 990 PDF
FY2023 $1.5M$1.5M−$29K$379K 990 PDF
FY2022 Viewing $1.1M$1.4M−$278K$408K 990 PDF
FY2021 $1.5M$831K$663K$686K 990 PDF
FY2020 $584K$530K$54K$23K 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 FY2022 990 (6 parts)
Part I · Summary $1,094,066 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $930,999$97,227
I-9 Program service revenuePrior year $506,366$948,395
I-10 Investment income$0
I-11 Other revenuePrior year $56,524$48,444
I-12 Total revenuePrior year $1,493,889$1,094,066
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $233,667$267,652
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $597,411$1,104,585
I-18 Total expensesPrior year $831,078$1,372,237
I-19 Revenue less expensesPrior year $662,811−$278,171
Part VI · Governance 7 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $1,094,066 across 7 lines filed
VIII-1f All other contributions, gifts and grants$97,227
VIII-1h Total contributions, gifts and grants$97,227
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $948,395$948,395
VIII-6 Net rental income or lossExcluded from tax $16,500$16,500
VIII-8 Net income from fundraising eventsExcluded from tax $30,794$30,794
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,150$1,150
VIII-12 Total revenueRelated to mission $948,395 · Unrelated business $0 · Excluded from tax $48,444$1,094,066
Part IX · Statement of functional expenses $1,372,237 across 10 lines filed
IX-5 Pay of current officers, directors and key staffManagement $185,440$185,440
IX-7 Other salaries and wagesPrograms $48,926$48,926
IX-10 Payroll taxesPrograms $33,286$33,286
IX-11c Accounting feesManagement $7,400$7,400
IX-13 Office expensesManagement $54,454$54,454
IX-20 InterestManagement $28,467$28,467
IX-22 Depreciation, depletion and amortizationPrograms $51,954$51,954
IX-23 InsuranceManagement $23,793$23,793
IX-24 Other expenses (24a–d)Programs $474,969$474,969
IX-24e All other expensesPrograms $418,512 · Management $45,036$463,548
IX-25 Total functional expensesPrograms $1,027,647 · Management $344,590 · Fundraising $0$1,372,237
Part X · Balance sheet $1,140,426 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $457,299$153,608
X-2 Savings and temporary cash investmentsStart of year $84,669$135,798
X-9 Prepaid expenses and deferred chargesStart of year $30,253$96,974
X-10c Land, buildings and equipment, netStart of year $789,174$754,046
X-16 Total assetsStart of year $1,361,395$1,140,426
X-17 Accounts payable and accrued expensesStart of year $13,224$30,148
X-19 Deferred revenueStart of year $165,920$262,582
X-24 Unsecured notes and loans payableStart of year $340,141$307,739
X-25 Other liabilitiesStart of year $3,799$4
X-26 Total liabilitiesStart of year $675,271$732,473
X-32 Total net assets or fund balancesStart of year $686,124$407,953
X-33 Total liabilities and net assetsStart of year $1,361,395$1,140,426
Part XI · Reconciliation of net assets $407,953 net assets at year end
XI-1 Total revenue$1,094,066
XI-2 Total expenses$1,372,237
XI-3 Revenue less expenses−$278,171
XI-4 Net assets at start of year$686,124
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$407,953

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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