Cafe Lena INC

Tax-deductible

Saratoga Springs, NY501(c)(3)Arts & CultureEIN 14-1726194Revenue $1.7M in FY2024

On file with the IRScaffelena.org47 Phila Street, 12866-3264 · Saratoga Springs, NYTax-exempt since May 1991Publicly supported — 509(a)(2)

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To promote and educate the general public on current and historical folk music.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
Run by 42 volunteers and 14 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
4 of 4
filings with a surplus
Average surplus $229K a year · 14% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$87K
to officers and key staff · 5% of spending
Top officer’s pay lower than 80% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$80K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
+5% vs prior year
Spent
$1.6M
To programs
87%
Net assets
$2.6M
By yearFY2021–FY2024
Revenue
$1.7M
FY2024▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.5M
FY2022$1.6M
FY2023$1.6M
FY2024$1.7M
Expenses
$1.6M
FY2024▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.0M
FY2022$1.3M
FY2023$1.5M
FY2024$1.6M
Net assets
$2.6M
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.1M
FY2022$2.3M
FY2023$2.5M
FY2024$2.6M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1991.

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

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $1.4M Management & general 9% · $142K Fundraising 4% · $63K

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

19 people listed on the 990; $87K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director-Non Vot
$83,950Pt VII · Sec A
$1,610Pt VII · Sec A
$1,596Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Sarah Craig’s $84K as Executive Director-Non Vot is at the 20th 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

NameFY2024FY2023FY2022FY2021
Sarah Craig$83,950$76,889$70,518$69,675
Joseph Jencks$1,610—$2,839$1,794
Cassandra Kubinski$1,596$2,487$685—
Michael Eck——$1,644—

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes and educates the public about current and historical folk music.

Questions for Cafe Lena INC

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2024
01

See schedule ocaffe lena works according to the principle that music is an antidote to division and a path to health. In 2024, more than 600 headline concerts, classes and community events were presented, including two free-to-the-public festivals (sing in the streets in may and caffe lena at spac in october).

$1.4Mprogram 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
Gibson GivesFY2025$2K
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Fees for servicesLn 2g$784K
Gifts and grantsLn 1h$757K
Other incomeLn 4–11$146K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.4M
Managementcol C$142K
Fundraisingcol D$63K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$515K
Total assetsLn 16$2.7M
LiabilitiesLn 26$80K
PeoplePt VI, VII
19
listed · VII A
PaidVII A3
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$757K
Government grantsLn 1e$41K
Noncash giftsLn 1g$14K
Fundraising eventsLn 1c$3K
Fees for servicesLn 2g$784K
Investment incomeLn 3$8K
Other incomeLn 4–11$146K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$515K
Cash and savings togetherLn 1–2$515K
Land, buildings, equipmentLn 10c$1.0M
Other assetsLn 15$953K
Total assetsLn 16$2.7M
LiabilitiesLn 26$80K
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 514
VolunteersI 642
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 FY24End FY24
Cash and savingsLn 1–2$534K$515K
Land, buildings, equipmentLn 10c$1.1M$1.0M
Total assetsLn 16$2.6M$2.7M
LiabilitiesLn 26$66K$80K
Net assetsLn 32$2.5M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$106K$65K$21K$21K
Other salaries and wagesLn 7$434K$360K$59K$14K
Pension plan contributionsLn 8$2K$2K
Other employee benefitsLn 9$51K$44K$7K$638
Payroll taxesLn 10$46K$36K$7K$3K
Accounting feesLn 11c$30K$30K
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$52K$52K
Office expensesLn 13$14K$5K$6K$2K
OccupancyLn 16$70K$67K$2K$2K
Depreciation, depletion and amortizationLn 22$55K$55K
Other expenses (24a–d)Ln 24$731K$731K
All other expensesLn 24e$44K$16K$8K$21K
Total functional expensesLn 25$1.6M$1.4M$142K$63K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.7M$1.6M$57K$2.6M 990 PDF
FY2023 $1.6M$1.5M$96K$2.5M 990 PDF
FY2022 $1.6M$1.3M$270K$2.3M 990 PDF
FY2021 $1.5M$1.0M$491K$2.1M 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 FY2024 990 (6 parts)
Part I · Summary $1,694,899 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $756,972$756,705
I-9 Program service revenuePrior year $712,428$783,619
I-10 Investment incomePrior year $2,300$8,490
I-11 Other revenuePrior year $142,758$146,085
I-12 Total revenuePrior year $1,614,458$1,694,899
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 $557,856$637,953
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $960,298$999,655
I-18 Total expensesPrior year $1,518,154$1,637,608
I-19 Revenue less expensesPrior year $96,304$57,291
Part VI · Governance 17 of 17 board members independent, 2 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,694,899 across 11 lines filed
Lines not itemized here account for $139,026 of total revenue; see the IRS return.
VIII-1b Membership dues$164,299
VIII-1c Fundraising events$2,551
VIII-1e Government grants$41,471
VIII-1f All other contributions, gifts and grants$548,384
VIII-1g Noncash contributions (included above)$13,596
VIII-1h Total contributions, gifts and grants$756,705
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $783,619$783,619
VIII-3 Investment incomeExcluded from tax $8,490$8,490
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,059$7,059
VIII-12 Total revenueRelated to mission $929,704 · Unrelated business $0 · Excluded from tax $8,490$1,694,899
Part IX · Statement of functional expenses $1,637,608 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $64,768 · Management $20,520 · Fundraising $20,520$105,808
IX-7 Other salaries and wagesPrograms $360,190 · Management $59,379 · Fundraising $14,177$433,746
IX-8 Pension plan contributionsPrograms $1,662$1,662
IX-9 Other employee benefitsPrograms $43,571 · Management $6,802 · Fundraising $638$51,011
IX-10 Payroll taxesPrograms $36,252 · Management $6,731 · Fundraising $2,743$45,726
IX-11c Accounting feesManagement $29,818$29,818
IX-11g Other fees for servicesManagement $3,815$3,815
IX-12 Advertising and promotionPrograms $52,237$52,237
IX-13 Office expensesPrograms $5,196 · Management $6,006 · Fundraising $2,310$13,512
IX-16 OccupancyPrograms $66,572 · Management $1,632 · Fundraising $1,632$69,836
IX-22 Depreciation, depletion and amortizationPrograms $55,287$55,287
IX-24 Other expenses (24a–d)Programs $730,763$730,763
IX-24e All other expensesPrograms $15,748 · Management $7,782 · Fundraising $20,857$44,387
IX-25 Total functional expensesPrograms $1,432,246 · Management $142,485 · Fundraising $62,877$1,637,608
Part X · Balance sheet $2,705,492 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $534,393$515,281
X-3 Pledges and grants receivableStart of year $178,606$130,749
X-4 Accounts receivableStart of year $8,704$4,407
X-8 Inventories for sale or useStart of year $12,675$12,392
X-9 Prepaid expenses and deferred chargesStart of year $23,938$61,730
X-10c Land, buildings and equipment, netStart of year $1,083,538$1,028,251
X-15 Other assetsStart of year $709,311$952,682
X-16 Total assetsStart of year $2,551,165$2,705,492
X-17 Accounts payable and accrued expensesStart of year $38,378$40,700
X-19 Deferred revenueStart of year $23,265$35,217
X-25 Other liabilitiesStart of year $4,212$4,212
X-26 Total liabilitiesStart of year $65,855$80,129
X-27 Net assets without donor restrictionsStart of year $1,788,857$1,871,945
X-28 Net assets with donor restrictionsStart of year $696,453$753,418
X-32 Total net assets or fund balancesStart of year $2,485,310$2,625,363
X-33 Total liabilities and net assetsStart of year $2,551,165$2,705,492
Part XI · Reconciliation of net assets $2,625,363 net assets at year end
XI-1 Total revenue$1,694,899
XI-2 Total expenses$1,637,608
XI-3 Revenue less expenses$57,291
XI-4 Net assets at start of year$2,485,310
XI-9 Other changes in net assets$82,762
XI-10 Net assets at end of year$2,625,363

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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