Liveconnections Org FY2022 filing

Tax-deductible

Philadelphia, PA501(c)(3)Arts & CultureEIN 26-2666641Revenue $4.4M in FY2022

On file with the IRSliveconnections.org3025 Walnut St, 19104-3402 · Philadelphia, PATax-exempt since Jun 2009Publicly supported charity — 170(b)(1)(A)(vi)

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To open doors to musical and culinary experiences that create connections, inspire learning, and celebrate who we all are.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$197K 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $353K a year · 12% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$197K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $390K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$4.0M
118% of total assets
Concern: liabilities are 118% of assets; over 80%.
Pt X · Ln 26
Independent board members
15
of 19 voting members
Looks good: 15 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.4M
+57% vs prior year
Spent
$2.1M
To programs
69%
Net assets
−$603K
By yearFY2020–FY2023
Revenue
$4.4M
FY2022▲ +57%
Tap a bar for its year
Revenue by fiscal year
FY2020$872K
FY2021$2.8M
FY2022$4.4M
FY2023$4.3M
Expenses
$2.1M
FY2022▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$2.1M
FY2022$2.1M
FY2023$5.3M
Net assets
−$603K
FY2022▲ +79%
Tap a bar for its year
Net assets by fiscal year
FY2020−$4.2M
FY2021−$2.8M
FY2022−$603K
FY2023−$1.6M

From the FY2022 Form 990 (year ending June 2022) · 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 (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Jun 2009.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $1.5M Management & general 27% · $585K Fundraising 4% · $79K

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; $197K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
President & CEO
$112,488Pt VII · Sec A
Board Member Producing Dir
$60,757Pt VII · Sec A
Board Member/Teaching Artist
$14,288Pt VII · Sec A
Board Member/Teaching Artist
$9,350Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Hal Real’s $151K as President & CEO is at the 67th 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

NameFY2023FY2022FY2021FY2020
Hal Real$150,610$112,488$68,601—
Kerri Park$103,724———
David Bradley$8,838$60,757$52,369$62,550
Andrew Lipke—$9,350$9,350$14,600
Alex Shaw—$14,288$14,288$4,050

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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Opens doors to musical and culinary experiences that connect, inspire, and celebrate everyone.

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Provided by the organization

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1 program · $1.5M · in their own filed words · FY2021
01

World cafe live (WCL) is a non-profit independent music venue where artistry meets social impact. Since 2004, we have engaged 2 million guests through ticketed concerts, interactive free education, culinary experiences and original programming. (see schedule o for summary of program activities.)

$1.5Mprogram 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 7 funders →
Grants paid · 1 grant · $20K · 2021–2021
Unitemized GrantFY2021$19,800

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$4.4M
Ln 12
Gifts and grantsLn 1h$4.2M
Fees for servicesLn 2g$214K
Investment incomeLn 3$1K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.5M
Managementcol C$585K
Fundraisingcol D$79K
Owns and owesPt X
−$603K
net assets · Ln 32
Cash and savingsLn 1–2$110K
Total assetsLn 16$3.4M
LiabilitiesLn 26$4.0M
PeoplePt VI, VII
19
listed · VII A
PaidVII A4
Voting boardVI 1a19
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.2M
Government grantsLn 1e$3.6M
Noncash giftsLn 1g$503K
Fees for servicesLn 2g$214K
Investment incomeLn 3$1K
Gains on assetsLn 7$0
Total revenueLn 12$4.4M
Assets in detailPt X, end of year
CashLn 1$55K
SavingsLn 2$56K
Cash and savings togetherLn 1–2$110K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$2.8M
Other assetsLn 15$1K
Total assetsLn 16$3.4M
LiabilitiesLn 26$4.0M
Net assetsLn 32−$603K
OperationsPt I, VI
EmployeesI 5135
VolunteersI 616
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 FY22End FY22
Cash and savingsLn 1–2$330K$110K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$1.0M$2.8M
Total assetsLn 16$1.8M$3.4M
LiabilitiesLn 26$4.7M$4.0M
Net assetsLn 32−$2.8M−$603K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$20K$20K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$232K$171K$51K$9K
Other salaries and wagesLn 7$342K$253K$75K$14K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$10K$8K$2K$414
Payroll taxesLn 10$58K$43K$13K$2K
Management feesLn 11a$0
Legal feesLn 11b$13K$13K
Accounting feesLn 11c$139K$139K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$32K$24K$7K$1K
Advertising and promotionLn 12$103K$76K$23K$4K
Office expensesLn 13$229K$170K$50K$9K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$503K$372K$111K$20K
TravelLn 17$23K$17K$5K$913
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$107K$79K$24K$4K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$178K$131K$39K$7K
InsuranceLn 23$90K$66K$20K$4K
Other expenses (24a–d)Ln 24$61K$45K$14K$2K
Total functional expensesLn 25$2.1M$1.5M$585K$79K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $4.3M$5.3M−$979K−$1.6M 990 PDF
FY2022 Viewing $4.4M$2.1M$2.2M−$603K 990 PDF
FY2021 $2.8M$2.1M$663K−$2.8M 990 PDF
FY2020 $872K$1.4M−$490K−$4.2M 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 $4,357,810 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,834,908$4,236,975
I-9 Program service revenuePrior year $104,037$213,890
I-10 Investment incomePrior year −$195,419$1,169
I-11 Other revenuePrior year $31,431−$94,224
I-12 Total revenuePrior year $2,774,957$4,357,810
I-13 Grants and similar amounts paidPrior year $0$19,800
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $968,824$641,853
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,142,910$1,477,104
I-18 Total expensesPrior year $2,111,734$2,138,757
I-19 Revenue less expensesPrior year $663,223$2,219,053
Part VI · Governance 15 of 19 board members independent, no flags
VI-1a Voting members of the governing body19
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsNo
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 $4,357,810 across 11 lines filed
Lines not itemized here account for −$94,224 of total revenue; see the IRS return.
VIII-1e Government grants$3,619,264
VIII-1f All other contributions, gifts and grants$617,711
VIII-1g Noncash contributions (included above)$502,906
VIII-1h Total contributions, gifts and grants$4,236,975
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $213,890$213,890
VIII-3 Investment incomeExcluded from tax $1,169$1,169
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $119,666 · Excluded from tax $1,169$4,357,810
Part IX · Statement of functional expenses $2,138,757 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $19,800$19,800
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified personsPrograms $171,409 · Management $50,960 · Fundraising $9,265$231,634
IX-7 Other salaries and wagesPrograms $253,161 · Management $75,264 · Fundraising $13,685$342,110
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $7,659 · Management $2,277 · Fundraising $414$10,350
IX-10 Payroll taxesPrograms $42,742 · Management $12,707 · Fundraising $2,310$57,759
IX-11a Management fees$0
IX-11b Legal feesManagement $12,925$12,925
IX-11c Accounting feesManagement $138,789$138,789
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $23,593 · Management $7,014 · Fundraising $1,274$31,881
IX-12 Advertising and promotionPrograms $75,897 · Management $22,564 · Fundraising $4,103$102,564
IX-13 Office expensesPrograms $169,648 · Management $50,434 · Fundraising $9,170$229,252
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $372,031 · Management $110,604 · Fundraising $20,110$502,745
IX-17 TravelPrograms $16,892 · Management $5,022 · Fundraising $913$22,827
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $79,452 · Management $23,621 · Fundraising $4,295$107,368
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $131,406 · Management $39,067 · Fundraising $7,103$177,576
IX-23 InsurancePrograms $66,383 · Management $19,736 · Fundraising $3,588$89,707
IX-24 Other expenses (24a–d)Programs $45,488 · Management $13,522 · Fundraising $2,460$61,470
IX-25 Total functional expensesPrograms $1,475,561 · Management $584,506 · Fundraising $78,690$2,138,757
Part X · Balance sheet $3,356,651 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $60,195$54,522
X-2 Savings and temporary cash investmentsStart of year $269,604$55,803
X-3 Pledges and grants receivableStart of year $419,142$0
X-4 Accounts receivableStart of year $50,048$368,905
X-8 Inventories for sale or useStart of year $0$38,223
X-9 Prepaid expenses and deferred chargesStart of year $22,227$28,861
X-10c Land, buildings and equipment, netStart of year $1,006,568$2,809,089
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $1,248$1,248
X-16 Total assetsStart of year $1,829,032$3,356,651
X-17 Accounts payable and accrued expensesStart of year $1,194,023$494,093
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $480,916$409,968
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $34,011$12,437
X-26 Total liabilitiesStart of year $4,651,146$3,959,712
X-27 Net assets without donor restrictionsStart of year −$3,241,256−$603,061
X-28 Net assets with donor restrictionsStart of year $419,142$0
X-32 Total net assets or fund balancesStart of year −$2,822,114−$603,061
X-33 Total liabilities and net assetsStart of year $1,829,032$3,356,651
Part XI · Reconciliation of net assets −$603,061 net assets at year end
XI-1 Total revenue$4,357,810
XI-2 Total expenses$2,138,757
XI-3 Revenue less expenses$2,219,053
XI-4 Net assets at start of year−$2,822,114
XI-10 Net assets at end of year−$603,061

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

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