Bailey's Cafe INC FY2022 filing

Tax-deductible

Brooklyn, NY501(c)(3)Arts & CultureEIN 20-0221451Revenue $248K in FY2022

On file with the IRSbaileyscafe.org279 Sterling Place, 11238-4400 · Brooklyn, NYTax-exempt since Sep 2004Publicly supported charity — 170(b)(1)(A)(vi)

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Staging various events and improvisational theatre presentations, which are community based. The center helps guide individuals in the pursuit of self-knowledge through acting, video making, writing and other educational and cultural activities. Events are scheduled throughout the year at various locations.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
$21K 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
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
1 of 3
filings with a surplus
Average surplus $6K a year · 2% of revenue · last 3 filings
Worth a look: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$21K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $135K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$248K
+49% vs prior year
Spent
$207K
To programs
99%
Net assets
$58K
By yearFY2020–FY2025
Revenue
$248K
FY2022▲ +49%
Tap a bar for its year
Revenue by fiscal year
FY2020$157K
FY2021$166K
FY2022$248K
FY2023$353K
FY2024$170K
FY2025$170K
Expenses
$207K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$207K
FY2023$376K
FY2024Not on file
FY2025$171K
Net assets
$58K
FY2022▲ +225%
Tap a bar for its year
Net assets by fiscal year
FY2020$14K
FY2021$18K
FY2022$58K
FY2023$36K
FY2024$23K
FY2025$22K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 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 Sep 2004.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $204K Management & general 1% · $3K

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

5 people listed on the 990; $21K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$21,250Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Stefanie Siegel’s $21K as Executive Di is at the 16th percentile of top reported officer pay among 2215 $100K–1M 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Stefanie Siegel$21,250$23,750$18,750$21,250$7,961$15,545

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 15aNo

Programs and updates

Stages community events and improvisational theatre, guiding self-knowledge through arts and education.

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Provided by the organization

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1 program · $204K · in their own filed words · FY2022
01

Staging various events and improvisational theatre presentations, which are community based. The center helps guide individuals in the pursuit of self-knowledge through acting, video making, writing and other educational and cultural activities. Events are scheduled throughout the year at various locations.

$204Kprogram 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
Total grants receivedfrom 4 funders$135K
See all 4 funders →
Grants paid · 2 grants · $269K · 2022–2023
Individual RecipientFY2023$203,861
Individual RecipientFY2022$65,102

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$248K
Ln 12
Gifts and grantsLn 1h$244K
Other incomeLn 4–11$4K
Fees for servicesLn 2g$450
Money outPt IX
$207K
Ln 25
Programscol B$204K
Managementcol C$3K
Owns and owesPt X
$58K
net assets · Ln 32
Cash and savingsLn 1–2$56K
Total assetsLn 16$58K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$244K
Government grantsLn 1e$22K
Fees for servicesLn 2g$450
Investment incomeLn 3$1
Other incomeLn 4–11$4K
Total revenueLn 12$248K
Assets in detailPt X, end of year
CashLn 1$56K
Cash and savings togetherLn 1–2$56K
Land, buildings, equipmentLn 10c$882
Other assetsLn 15$1K
Total assetsLn 16$58K
LiabilitiesLn 26$0
Net assetsLn 32$58K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
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$16K$56K
Land, buildings, equipmentLn 10c$1K$882
Total assetsLn 16$18K$58K
LiabilitiesLn 26$0$0
Net assetsLn 32$18K$58K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$65K$65K
Pay of current officers, directors and key staffLn 5$21K$19K$2K
Payroll taxesLn 10$2K$2K$180
Accounting feesLn 11c$2K$2K$167
Office expensesLn 13$4K$3K$354
OccupancyLn 16$42K$42K
Conferences, conventions and meetingsLn 19$311$311
Depreciation, depletion and amortizationLn 22$210$210
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$65K$65K$280
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$207K$204K$3K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $170K$171K−$831$22K 990 PDF
FY2024 $170K$23K 990 PDF
FY2023 $353K$376K−$23K$36K 990 PDF
FY2022 Viewing $248K$207K$40K$58K 990 PDF
FY2021 $166K$18K 990 PDF
FY2020 $157K$14K 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 $247,845 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $154,992$243,585
I-9 Program service revenuePrior year $5,750$450
I-10 Investment income$1
I-11 Other revenuePrior year $5,736$3,809
I-12 Total revenuePrior year $166,478$247,845
I-13 Grants and similar amounts paidPrior year $28,929$65,102
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $7,961$23,052
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $126,002$119,301
I-18 Total expensesPrior year $162,892$207,455
I-19 Revenue less expensesPrior year $3,586$40,390
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $247,845 across 7 lines filed
VIII-1e Government grants$21,700
VIII-1f All other contributions, gifts and grants$221,885
VIII-1h Total contributions, gifts and grants$243,585
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $450$450
VIII-3 Investment incomeRelated to mission $1$1
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,809$3,809
VIII-12 Total revenueRelated to mission $4,260$247,845
Part IX · Statement of functional expenses $207,455 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $65,102$65,102
IX-5 Pay of current officers, directors and key staffPrograms $19,125 · Management $2,125$21,250
IX-10 Payroll taxesPrograms $1,622 · Management $180$1,802
IX-11c Accounting feesPrograms $1,508 · Management $167$1,675
IX-13 Office expensesPrograms $3,192 · Management $354$3,546
IX-16 OccupancyPrograms $42,203$42,203
IX-19 Conferences, conventions and meetingsPrograms $311$311
IX-22 Depreciation, depletion and amortizationPrograms $210$210
IX-23 InsurancePrograms $2,579$2,579
IX-24 Other expenses (24a–d)Programs $64,899 · Management $280$65,179
IX-24e All other expensesPrograms $3,598$3,598
IX-25 Total functional expensesPrograms $204,349 · Management $3,106 · Fundraising $0$207,455
Part X · Balance sheet $58,313 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $15,581$56,181
X-10c Land, buildings and equipment, netStart of year $1,092$882
X-15 Other assetsStart of year $1,250$1,250
X-16 Total assetsStart of year $17,923$58,313
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $9,586$52,088
X-28 Net assets with donor restrictionsStart of year $8,337$6,225
X-32 Total net assets or fund balancesStart of year $17,923$58,313
X-33 Total liabilities and net assetsStart of year $17,923$58,313
Part XI · Reconciliation of net assets $58,313 net assets at year end
XI-1 Total revenue$247,845
XI-2 Total expenses$207,455
XI-3 Revenue less expenses$40,390
XI-4 Net assets at start of year$17,923
XI-10 Net assets at end of year$58,313

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

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