Cabaret 313 FY2022 filing

Tax-deductible

Southfield, MI501(c)(3)Arts & CultureEIN 35-2463620

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Foster the artform of Cabaret through outstanding performance and education

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
2 of 3
filings with a surplus
Average surplus $18K a year · 7% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
11 mo
of spending, in cash
Looks good: 11.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
9
named funders · $76K
Looks good: 9 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$4K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$312K
+132% vs prior year
Spent
$267K
To programs
78%
Net assets
$256K
By yearFY2021–FY2024
Revenue
$312K
FY2022▲ +132%
Revenue by fiscal year
FY2021$134K
FY2022$312K
FY2023$235K
FY2024$273K
Expenses
$267K
FY2022
Expenses by fiscal year
FY2021Not on file
FY2022$267K
FY2023$254K
FY2024$244K
Net assets
$256K
FY2022▲ +21%
Net assets by fiscal year
FY2021$212K
FY2022$256K
FY2023$237K
FY2024$267K

From the FY2022 Form 990 (year ending June 2022) · 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 Mar 2013.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $208K Management & general 18% · $48K Fundraising 4% · $10K

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

12 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Cabaret 313 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes cabaret through performances and education.

Provided by the organization

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1 program · $208K · in their own filed words · FY2021
01

Foster the artform of cabaret through outstanding performances and education.

$208Kprogram 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
See all 9 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$312K
Ln 12
Gifts and grantsLn 1h$269K
Fees for servicesLn 2g$42K
Money outPt IX
$267K
Ln 25
Programscol B$208K
Managementcol C$48K
Fundraisingcol D$10K
Owns and owesPt X
$256K
net assets · Ln 32
Cash and savingsLn 1–2$254K
Total assetsLn 16$260K
LiabilitiesLn 26$4K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$269K
Government grantsLn 1e$86K
Fees for servicesLn 2g$42K
Total revenueLn 12$312K
Assets in detailPt X, end of year
CashLn 1$254K
Cash and savings togetherLn 1–2$254K
Total assetsLn 16$260K
LiabilitiesLn 26$4K
Net assetsLn 32$256K
OperationsPt I, VI
EmployeesI 50
VolunteersI 615
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 FY22End FY22
Cash and savingsLn 1–2$211K$254K
Total assetsLn 16$213K$260K
LiabilitiesLn 26$2K$4K
Net assetsLn 32$212K$256K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$89K$43K$36K$10K
Accounting feesLn 11c$5K$3K$2K
Office expensesLn 13$7K$7K
OccupancyLn 16$360$360
TravelLn 17$7K$7K
Conferences, conventions and meetingsLn 19$742$742
InsuranceLn 23$998$998
Other expenses (24a–d)Ln 24$156K$155K$2K
Total functional expensesLn 25$267K$208K$48K$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $273K$244K$29K$267K 990 PDF
FY2023 $235K$254K−$19K$237K 990 PDF
FY2022 Viewing $312K$267K$45K$256K 990 PDF
FY2021 $134K$212K 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 (4 parts)
Part VIII · Statement of revenue $311,623 across 5 lines filed
VIII-1e Government grants$85,688
VIII-1f All other contributions, gifts and grants$183,470
VIII-1h Total contributions, gifts and grants$269,158
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $42,465$42,465
VIII-12 Total revenueRelated to mission $42,465$311,623
Part IX · Statement of functional expenses $267,099 across 8 lines filed
IX-11a Management feesPrograms $43,207 · Management $35,731 · Fundraising $10,391$89,329
IX-11c Accounting feesPrograms $3,350 · Management $1,650$5,000
IX-13 Office expensesManagement $7,260$7,260
IX-16 OccupancyManagement $360$360
IX-17 TravelPrograms $6,919$6,919
IX-19 Conferences, conventions and meetingsManagement $742$742
IX-23 InsuranceManagement $998$998
IX-24 Other expenses (24a–d)Programs $154,936 · Management $1,555$156,491
IX-25 Total functional expensesPrograms $208,412 · Management $48,296 · Fundraising $10,391$267,099
Part X · Balance sheet $259,576 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $210,739$253,639
X-4 Accounts receivableStart of year $1,875$5,937
X-16 Total assetsStart of year $213,164$259,576
X-17 Accounts payable and accrued expensesStart of year $1,650$3,538
X-26 Total liabilitiesStart of year $1,650$3,538
X-27 Net assets without donor restrictionsStart of year $211,514$256,038
X-32 Total net assets or fund balancesStart of year $211,514$256,038
X-33 Total liabilities and net assetsStart of year $213,164$259,576
Part XI · Reconciliation of net assets $256,038 net assets at year end
XI-1 Total revenue$311,623
XI-2 Total expenses$267,099
XI-3 Revenue less expenses$44,524
XI-4 Net assets at start of year$211,514
XI-10 Net assets at end of year$256,038

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

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