To provide & promote Ballet

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
3 of 5
filings with a surplus
Average deficit $12K a year · 1% 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
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$204K
43% of total assets
Looks good: liabilities are 43% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$971K
+14% vs prior year
Spent
$1.0M
To programs
65%
Net assets
$266K
By yearFY2021–FY2025
Revenue
$971K
FY2023▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2021$610K
FY2022$852K
FY2023$971K
FY2024$1.4M
FY2025$1.3M
Expenses
$1.0M
FY2023▲ +23%
Tap a bar for its year
Expenses by fiscal year
FY2021$576K
FY2022$831K
FY2023$1.0M
FY2024$1.3M
FY2025$1.5M
Net assets
$266K
FY2023▼ -15%
Tap a bar for its year
Net assets by fiscal year
FY2021$265K
FY2022$313K
FY2023$266K
FY2024$351K
FY2025$210K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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 Aug 2005.

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

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $664K Management & general 35% · $355K

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 (FY2022); the FY2023 filing did not itemize Part VII
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Sarah Shoemaker’s $65K as Executive Director is at the 9th 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 · 1 named individual · Part VII

NameFY2025FY2024FY2022FY2021
Sarah Shoemaker$65,000$58,750$48,000$45,000

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.

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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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

International Ballet is an arts and culture nonprofit based in Greer, SC.

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Provided by the organization

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3 programs · $647K · in their own filed words · FY2022
01

Ballet academy in greer, SC.

$396Kprogram expense
02

Theater productions & chamber concerts in greenville, SC.

$251Kprogram expense
03

Ability to provide ballet scholarship

$1Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$971K
Ln 12
Fees for servicesLn 2g$661K
Gifts and grantsLn 1h$270K
Other incomeLn 4–11$40K
Money outPt IX
$1.0M
Ln 25
Programscol B$664K
Managementcol C$355K
Owns and owesPt X
$266K
net assets · Ln 32
Cash and savingsLn 1–2$58K
Total assetsLn 16$470K
LiabilitiesLn 26$204K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$270K
Government grantsLn 1e$20K
Fundraising eventsLn 1c$13K
Fees for servicesLn 2g$661K
Other incomeLn 4–11$40K
Total revenueLn 12$971K
Assets in detailPt X, end of year
SavingsLn 2$58K
Cash and savings togetherLn 1–2$58K
Land, buildings, equipmentLn 10c$275K
Other assetsLn 15$124K
Total assetsLn 16$470K
LiabilitiesLn 26$204K
Net assetsLn 32$266K
OperationsPt I, VI
EmployeesI 530
VolunteersI 640
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 FY23End FY23
Cash and savingsLn 1–2$60K$58K
Land, buildings, equipmentLn 10c$297K$275K
Total assetsLn 16$384K$470K
LiabilitiesLn 26$72K$204K
Net assetsLn 32$313K$266K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Benefits paid to or for membersLn 4$18K$18K
Pay of current officers, directors and key staffLn 5$52K$52K
Other salaries and wagesLn 7$300K$273K$27K
Payroll taxesLn 10$27K$27K
Management feesLn 11a$2K$2K
Legal feesLn 11b$325$325
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$89K$17K$72K
Advertising and promotionLn 12$34K$34K
Office expensesLn 13$33K$33K
OccupancyLn 16$158K$106K$52K
TravelLn 17$3K$3K
Depreciation, depletion and amortizationLn 22$37K$37K
Other expenses (24a–d)Ln 24$257K$251K$6K
Total functional expensesLn 25$1.0M$664K$355K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 24, 2026 $1.3M$1.5M−$153K$210K 990 PDF
FY2024Filed with the IRS May 15, 2025 $1.4M$1.3M$86K$351K 990 PDF
FY2023 ViewingFiled with the IRS May 14, 2024 $971K$1.0M−$48K$266K 990 PDF
FY2022Filed with the IRS May 8, 2023 $852K$831K$20K$313K 990 PDF
FY2021Filed with the IRS Dec 6, 2021 $610K$576K$34K$265K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $970,729 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $284,699$270,292
I-9 Program service revenuePrior year $541,815$660,737
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $25,360$39,700
I-12 Total revenuePrior year $851,874$970,729
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $5,145$17,873
I-15 Salaries and benefitsPrior year $344,095$378,601
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $482,158$622,169
I-18 Total expensesPrior year $831,398$1,018,643
I-19 Revenue less expensesPrior year $20,476−$47,914
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $970,729 across 8 lines filed
VIII-1b Membership dues$39,938
VIII-1c Fundraising events$13,325
VIII-1e Government grants$20,301
VIII-1f All other contributions, gifts and grants$196,728
VIII-1h Total contributions, gifts and grants$270,292
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $660,737$660,737
VIII-8 Net income from fundraising eventsExcluded from tax $39,700$39,700
VIII-12 Total revenueRelated to mission $660,737 · Unrelated business $0 · Excluded from tax $39,700$970,729
Part IX · Statement of functional expenses $1,018,643 across 14 lines filed
IX-4 Benefits paid to or for membersPrograms $17,873$17,873
IX-5 Pay of current officers, directors and key staffManagement $51,650$51,650
IX-7 Other salaries and wagesPrograms $273,025 · Management $26,758$299,783
IX-10 Payroll taxesManagement $27,168$27,168
IX-11a Management feesManagement $1,500$1,500
IX-11b Legal feesManagement $325$325
IX-11c Accounting feesManagement $9,380$9,380
IX-11g Other fees for servicesPrograms $17,030 · Management $71,543$88,573
IX-12 Advertising and promotionManagement $34,269$34,269
IX-13 Office expensesManagement $33,407$33,407
IX-16 OccupancyPrograms $105,548 · Management $52,241$157,789
IX-17 TravelManagement $2,834$2,834
IX-22 Depreciation, depletion and amortizationManagement $37,054$37,054
IX-24 Other expenses (24a–d)Programs $250,557 · Management $6,481$257,038
IX-25 Total functional expensesPrograms $664,033 · Management $354,610 · Fundraising $0$1,018,643
Part X · Balance sheet $469,802 assets, 13 lines filed
X-2 Savings and temporary cash investmentsStart of year $59,528$58,440
X-10c Land, buildings and equipment, netStart of year $296,817$275,025
X-14 Intangible assetsStart of year $25,000$12,500
X-15 Other assetsStart of year $3,000$123,837
X-16 Total assetsStart of year $384,345$469,802
X-17 Accounts payable and accrued expensesStart of year $9,759$15,307
X-19 Deferred revenueStart of year $24,417$33,721
X-25 Other liabilitiesStart of year $0$126,953
X-26 Total liabilitiesStart of year $71,676$204,106
X-27 Net assets without donor restrictionsStart of year $267,469$220,041
X-28 Net assets with donor restrictionsStart of year $45,200$45,655
X-32 Total net assets or fund balancesStart of year $312,669$265,696
X-33 Total liabilities and net assetsStart of year $384,345$469,802
Part XI · Reconciliation of net assets $265,696 net assets at year end
XI-1 Total revenue$970,729
XI-2 Total expenses$1,018,643
XI-3 Revenue less expenses−$47,914
XI-4 Net assets at start of year$312,669
XI-9 Other changes in net assets$941
XI-10 Net assets at end of year$265,696

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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