Metropolitan Arts Center FY2021 filing

Tax-deductible
Claimed by the org

Birmingham, AL501(c)(3)Arts & CultureEIN 23-7008513Revenue $729K in FY2021

On file with the IRSvirginiasamfordtheatre.org1116 26th St S, 35205-2414 · Birmingham, ALTax-exempt since Mar 1969Publicly supported — 509(a)(2)

To cultivate the arts in Jefferson County and the State of Alabama.

501(c)(3) charity; gifts are tax-deductible.
59¢ of each $1 spent went to programs.
$62K 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

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
2 of 5
filings with a surplus
Average surplus $38K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$62K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $107K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$163K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
29
of 30 voting members
Looks good: 29 of 30 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$729K
Spent
$863K
To programs
59%
Net assets
$3.7M
By yearFY2021–FY2025
Revenue
$729K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$729K
FY2022$1.7M
FY2023$824K
FY2024$1.1M
FY2025$1.5M
Expenses
$863K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$863K
FY2022$1.1M
FY2023$1.2M
FY2024$1.3M
FY2025$1.2M
Net assets
$3.7M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$3.7M
FY2022$4.0M
FY2023$3.8M
FY2024$3.7M
FY2025$4.0M

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 Mar 1969.

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

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $512K Management & general 27% · $234K Fundraising 14% · $118K

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

Who runs it and what they're paid

30 people listed on the 990; $62K 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
$62,000Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Past Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board of Managers
$0Pt VII · Sec A
$0Pt VII · Sec A

Philip Mann’s $100K as Executive Director is at the 33rd 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Philip Mann$100,000$96,154$68,461——
Catherine Rye Gilmore—$1,192$62,000$62,000$62,000

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.

See Metropolitan Arts Center executive salaries →

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

Nurtures arts in Jefferson County and Alabama.

Questions for Metropolitan Arts Center

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1 program · $512K · in their own filed words · FY2020
01

Produces shows for the enjoyment of the arts in the City of Birmingham and Jefferson County. Leases theatre to qualified performing arts groups for the production and enjoyment of the arts in the city of Birmingham and Jefferson County. Provides arts education services to youth in the City of Birmingham and Jefferson County.

$512Kprogram 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 · FY2024
Total grants receivedfrom 2 funders$107K

By the numbers

Org confirmed 0 of 11 linesconfirmednot yet

The FY2021 990, line by line.

1The main four
Money inPt VIII
$729K
Ln 12
Gifts and grantsLn 1h$380K
Fees for servicesLn 2g$305K
Investment incomeLn 3$35K
Money outPt IX
$863K
Ln 25
Programscol B$512K
Managementcol C$234K
Fundraisingcol D$118K
Owns and owesPt X
$3.7M
net assets · Ln 32
Cash and savingsLn 1–2$582K
Total assetsLn 16$3.8M
LiabilitiesLn 26$163K
PeoplePt VI, VII
30
listed · VII A
PaidVII A1
Voting boardVI 1a30
IndependentVI 1b29
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$380K
Government grantsLn 1e$53K
Fees for servicesLn 2g$305K
Investment incomeLn 3$35K
Other incomeLn 4–11$10K
Gains on assetsLn 7$15K
Total revenueLn 12$729K
Assets in detailPt X, end of year
CashLn 1$411K
SavingsLn 2$172K
Cash and savings togetherLn 1–2$582K
InvestmentsLn 11–13$1.1M
Land, buildings, equipmentLn 10c$2.1M
Total assetsLn 16$3.8M
LiabilitiesLn 26$163K
Net assetsLn 32$3.7M
OperationsPt I, VI
EmployeesI 510
VolunteersI 60
Fiscal year endsHeaderJune
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 FY21End FY21
Cash and savingsLn 1–2$578K$582K
InvestmentsLn 11–13$868K$1.1M
Land, buildings, equipmentLn 10c$2.3M$2.1M
Total assetsLn 16$3.8M$3.8M
LiabilitiesLn 26$125K$163K
Net assetsLn 32$3.6M$3.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$62K$21K$21K$21K
Other salaries and wagesLn 7$215K$72K$72K$72K
Other employee benefitsLn 9$40K$13K$13K$13K
Payroll taxesLn 10$21K$7K$7K$7K
Accounting feesLn 11c$20K$20K
Advertising and promotionLn 12$24K$24K
InterestLn 20$7$7
Depreciation, depletion and amortizationLn 22$164K$123K$41K
InsuranceLn 23$23K$19K$5K
Other expenses (24a–d)Ln 24$263K$232K$26K$5K
All other expensesLn 24e$30K$1K$28K
Total functional expensesLn 25$863K$512K$234K$118K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.5M$1.2M$279K$4.0M 990 PDF
FY2024 $1.1M$1.3M−$197K$3.7M 990 PDF
FY2023 $824K$1.2M−$365K$3.8M 990 PDF
FY2022 $1.7M$1.1M$610K$4.0M 990 PDF
FY2021 Viewing $729K$863K−$134K$3.7M 990 PDF

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 $729,217 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $411,290$379,922
I-9 Program service revenuePrior year $439,292$304,939
I-10 Investment incomePrior year $4,942$34,732
I-11 Other revenuePrior year $23,825$9,624
I-12 Total revenuePrior year $879,349$729,217
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 $337,377$338,507
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $674,762$524,992
I-18 Total expensesPrior year $1,012,139$863,499
I-19 Revenue less expensesPrior year −$132,790−$134,282
Part VI · Governance 29 of 30 board members independent, 3 to look at
VI-1a Voting members of the governing body30
VI-1b Independent voting members29
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $729,217 across 8 lines filed
Lines not itemized here account for $3,003 of total revenue; see the IRS return.
VIII-1e Government grants$52,747
VIII-1f All other contributions, gifts and grants$327,175
VIII-1h Total contributions, gifts and grants$379,922
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $304,939$304,939
VIII-3 Investment incomeExcluded from tax $19,994$19,994
VIII-7 Net gain or loss on sales of assetsExcluded from tax $14,738$14,738
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,621$6,621
VIII-12 Total revenueRelated to mission $314,563 · Unrelated business $0 · Excluded from tax $34,732$729,217
Part IX · Statement of functional expenses $863,499 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $20,667 · Management $20,667 · Fundraising $20,666$62,000
IX-7 Other salaries and wagesPrograms $71,798 · Management $71,798 · Fundraising $71,799$215,395
IX-9 Other employee benefitsPrograms $13,297 · Management $13,297 · Fundraising $13,297$39,891
IX-10 Payroll taxesPrograms $7,074 · Management $7,074 · Fundraising $7,073$21,221
IX-11c Accounting feesManagement $20,419$20,419
IX-12 Advertising and promotionPrograms $23,940$23,940
IX-20 InterestManagement $7$7
IX-22 Depreciation, depletion and amortizationPrograms $123,323 · Management $41,108$164,431
IX-23 InsurancePrograms $18,673 · Management $4,668$23,341
IX-24 Other expenses (24a–d)Programs $231,569 · Management $26,436 · Fundraising $5,233$263,238
IX-24e All other expensesPrograms $1,268 · Management $28,348$29,616
IX-25 Total functional expensesPrograms $511,609 · Management $233,822 · Fundraising $118,068$863,499
Part X · Balance sheet $3,848,965 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $361,902$410,516
X-2 Savings and temporary cash investmentsStart of year $215,851$171,792
X-9 Prepaid expenses and deferred chargesStart of year $46,710$28,630
X-10c Land, buildings and equipment, netStart of year $2,271,994$2,118,807
X-11 Publicly traded securitiesStart of year $867,849$1,119,220
X-16 Total assetsStart of year $3,764,306$3,848,965
X-17 Accounts payable and accrued expensesStart of year $67,341$133,647
X-19 Deferred revenueStart of year $57,741$29,623
X-26 Total liabilitiesStart of year $125,082$163,270
X-27 Net assets without donor restrictionsStart of year $3,639,224$3,685,695
X-32 Total net assets or fund balancesStart of year $3,639,224$3,685,695
X-33 Total liabilities and net assetsStart of year $3,764,306$3,848,965
Part XI · Reconciliation of net assets $3,685,695 net assets at year end
XI-1 Total revenue$729,217
XI-2 Total expenses$863,499
XI-3 Revenue less expenses−$134,282
XI-4 Net assets at start of year$3,639,224
XI-5 Net unrealized gains (losses) on investments$180,753
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,685,695

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

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