C2 (caption Coalition) INC

Tax-deductible

Cincinnati, OH501(c)(3)Human ServicesEIN 45-0467279

C2 (caption coalition) INC is the pioneer of live performance captioning for hard of hearing and deaf patrons at live theatrical and cultural events.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$150K 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

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
3 of 5
filings with a surplus
Average surplus $32K a year · 5% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$150K
to officers and key staff · 17% of spending
Top officer’s pay higher than 94% of similar orgs
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$122K
30% of total assets
Looks good: liabilities are 30% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 2 voting members
Concern: none of 2 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$947K
+1% vs prior year
Spent
$875K
To programs
91%
Net assets
$290K
By yearFY2020–FY2024
Revenue
$947K
FY2024▲ +1%
Revenue by fiscal year
FY2020$224K
FY2021$274K
FY2022$808K
FY2023$935K
FY2024$947K
Expenses
$875K
FY2024▲ +6%
Expenses by fiscal year
FY2020$334K
FY2021$284K
FY2022$713K
FY2023$825K
FY2024$875K
Net assets
$290K
FY2024▲ +55%
Net assets by fiscal year
FY2020−$40K
FY2021−$50K
FY2022$45K
FY2023$187K
FY2024$290K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2003.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $798K Management & general 9% · $77K

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

Who runs it and what they're paid

2 people listed on the 990; $150K paid to officers and key staff.

Part VII, Section A · reportable compensation
Director
$125,000Pt VII · Sec A
$25,500Pt VII · Sec A

David Chu’s $125K as Director is at the 94th percentile of top reported officer pay among 2168 $100K–1M human services 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

NameFY2024FY2023FY2022FY2021FY2020
David Chu$125,000$117,500$100,833$102,500$110,000
Roberta Renton$25,500$18,000$16,500$18,000$18,000

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 C2 (caption Coalition) INC 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

Provides live captioning for deaf and hard-of-hearing patrons at theatrical and cultural events.

Provided by the organization

This section is blank until C2 (caption Coalition) INC claims this page.

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1 program service account for $798K of program spending, described in the organization's own filed words · FY2024.
01

Provided full service live captioning for the deaf and hard of hearing at live venues, such as performing arts, public lectures and comedy shows.

$798Kprogram expense

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By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$947K
Ln 12
Fees for servicesLn 2g$947K
Money outPt IX
$875K
Ln 25
Programscol B$798K
Managementcol C$77K
Owns and owesPt X
$290K
net assets · Ln 32
Cash and savingsLn 1–2$266K
Total assetsLn 16$412K
LiabilitiesLn 26$122K
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a2
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$947K
Total revenueLn 12$947K
Assets in detailPt X, end of year
CashLn 1$266K
Cash and savings togetherLn 1–2$266K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$412K
LiabilitiesLn 26$122K
Net assetsLn 32$290K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
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 FY24End FY24
Cash and savingsLn 1–2$61K$266K
Land, buildings, equipmentLn 10c$1K$3K
Total assetsLn 16$326K$412K
LiabilitiesLn 26$139K$122K
Net assetsLn 32$187K$290K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$150K$88K$63K
Payroll taxesLn 10$10K$6K$4K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$332K$332K
Office expensesLn 13$12K$10K$2K
Information technologyLn 14$500$500
TravelLn 17$281K$281K
Depreciation, depletion and amortizationLn 22$784$784
InsuranceLn 23$761$685$76
Other expenses (24a–d)Ln 24$85K$80K$5K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$875K$798K$77K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $947K$875K$72K$290K 990 PDF
FY2023 $935K$825K$110K$187K 990 PDF
FY2022 $808K$713K$95K$45K 990 PDF
FY2021 $274K$284K−$10K−$50K 990 PDF
FY2020 $224K$334K−$110K−$40K 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 (4 parts)
Part VIII · Statement of revenue $946,839 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $946,839$946,839
VIII-12 Total revenueRelated to mission $946,839 · Unrelated business $0 · Excluded from tax $0$946,839
Part IX · Statement of functional expenses $875,084 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $87,500 · Management $63,000$150,500
IX-10 Payroll taxesPrograms $5,559 · Management $4,003$9,562
IX-11c Accounting feesManagement $1,900$1,900
IX-11g Other fees for servicesPrograms $332,053$332,053
IX-13 Office expensesPrograms $10,404 · Management $1,958$12,362
IX-14 Information technologyPrograms $500$500
IX-17 TravelPrograms $281,055$281,055
IX-22 Depreciation, depletion and amortizationPrograms $784$784
IX-23 InsurancePrograms $685 · Management $76$761
IX-24 Other expenses (24a–d)Programs $79,574 · Management $4,940$84,514
IX-24e All other expensesManagement $1,093$1,093
IX-25 Total functional expensesPrograms $798,114 · Management $76,970 · Fundraising $0$875,084
Part X · Balance sheet $412,291 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $60,872$265,819
X-4 Accounts receivableStart of year $264,018$143,191
X-10c Land, buildings and equipment, netStart of year $1,252$3,281
X-16 Total assetsStart of year $326,142$412,291
X-17 Accounts payable and accrued expensesStart of year $138,469$122,142
X-25 Other liabilitiesStart of year $390$0
X-26 Total liabilitiesStart of year $138,859$122,142
X-27 Net assets without donor restrictionsStart of year $187,283$290,149
X-32 Total net assets or fund balancesStart of year $187,283$290,149
X-33 Total liabilities and net assetsStart of year $326,142$412,291
Part XI · Reconciliation of net assets $290,149 net assets at year end
XI-1 Total revenue$946,839
XI-2 Total expenses$875,084
XI-3 Revenue less expenses$71,755
XI-4 Net assets at start of year$187,283
XI-9 Other changes in net assets$31,111
XI-10 Net assets at end of year$290,149

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

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