Class Act Productions FY2020 filing

Tax-deductible

The Woodlands, TX501(c)(3)Since 1997Arts & CultureEIN 76-0520509Revenue $311K in FY2020

On file with the IRSclassactproductions.org25275 Budde Rd Ste 25, 77380-2361 · The Woodlands, TXTax-exempt since Sep 1997Publicly supported — 509(a)(2)

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Not for profit community theatre.

501(c)(3) charity; gifts are tax-deductible.
57¢ of each $1 spent went to programs.
$40K 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

FY2020 · 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
0 of 5
filings with a surplus
Average deficit $58K a year · 12% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
57%
of spending
Worth a look: 57% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$40K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $11K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$63K
163% of total assets
Concern: liabilities are 163% of assets; over 80%.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$311K
Spent
$362K
To programs
57%
Net assets
−$24K
By yearFY2020–FY2024
Revenue
$311K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$311K
FY2021$382K
FY2022$527K
FY2023$550K
FY2024$551K
FY2024$702K
Expenses
$362K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$362K
FY2021$497K
FY2022$597K
FY2023$578K
FY2024$575K
FY2024$656K
Net assets
−$24K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$24K
FY2021−$140K
FY2022−$209K
FY2023−$238K
FY2024−$265K
FY2024−$219K

From the FY2020 Form 990 (year ending August 2020) · see the original

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You’re viewing the FY2020 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 Sep 1997.

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

Where the money goes

57 cents of each dollar spent went to programs.

Program services 57% · $208K Management & general 43% · $155K

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; $40K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Managing Executive Director
$25,650Pt VII · Sec A
$13,200Pt VII · Sec A
Board Member
$700Pt VII · Sec A
VP of Marketing
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
VP of Finance
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Keith Brumfield’s $20K as Executive Managing Director is at the 15th percentile of top reported officer pay among 2216 $100K–1M 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 · 3 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Keith Brumfield$19,900$21,500$20,370$26,810$20,860$25,650
Anne Mackenzie—$16,800$13,400$14,600$16,800$13,200
Stacy Jones—————$700

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

Programs and updates

Presents live theatrical performances for the community.

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Provided by the organization

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2 programs · $208K · in their own filed words · FY2019
01

Produced public performances of theatrical shows.

$182Kprogram expense
02

Provided theatrical instruction to young people through theatre classes in acting, singing and dance.

$26Kprogram 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$11K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$311K
Ln 12
Fees for servicesLn 2g$278K
Gifts and grantsLn 1h$32K
Money outPt IX
$362K
Ln 25
Programscol B$208K
Managementcol C$155K
Owns and owesPt X
−$24K
net assets · Ln 32
Cash and savingsLn 1–2$13K
Total assetsLn 16$39K
LiabilitiesLn 26$63K
PeoplePt VI, VII
12
listed · VII A
PaidVII A3
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$32K
Government grantsLn 1e$8K
Fees for servicesLn 2g$278K
Total revenueLn 12$311K
Assets in detailPt X, end of year
CashLn 1$13K
Cash and savings togetherLn 1–2$13K
Land, buildings, equipmentLn 10c$13K
Total assetsLn 16$39K
LiabilitiesLn 26$63K
Net assetsLn 32−$24K
OperationsPt I, VI
EmployeesI 528
VolunteersI 6100
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$19K$13K
Land, buildings, equipmentLn 10c$19K$13K
Total assetsLn 16$46K$39K
LiabilitiesLn 26$19K$63K
Net assetsLn 32$27K−$24K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$46K$21K$25K
Other salaries and wagesLn 7$13K$5K$8K
Payroll taxesLn 10$3K$1K$2K
Accounting feesLn 11c$1K$1K
Other fees for servicesLn 11g$56K$54K$2K
Advertising and promotionLn 12$3K$2K$504
Office expensesLn 13$10K$2K$8K
Information technologyLn 14$6K$6K
RoyaltiesLn 15$9K$9K
OccupancyLn 16$120K$52K$68K
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$48K$29K$18K
All other expensesLn 24e$34K$26K$8K
Total functional expensesLn 25$362K$208K$155K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $551K$575K−$24K−$265K 990 PDF
FY2023 $550K$578K−$29K−$238K 990 PDF
FY2022 $527K$597K−$70K−$209K 990 PDF
FY2021 $382K$497K−$115K−$140K 990 PDF
FY2020 Viewing $311K$362K−$52K−$24K 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 FY2020 990 (6 parts)
Part I · Summary $310,622 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $35,082$32,208
I-9 Program service revenuePrior year $394,021$278,414
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $35,527$0
I-12 Total revenuePrior year $464,630$310,622
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 $47,302$62,841
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $422,579$299,593
I-18 Total expensesPrior year $469,881$362,434
I-19 Revenue less expensesPrior year −$5,251−$51,812
Part VI · Governance 12 of 12 board members independent, 2 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-13 Written whistleblower 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
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $310,622 across 5 lines filed
VIII-1e Government grants$8,000
VIII-1f All other contributions, gifts and grants$24,208
VIII-1h Total contributions, gifts and grants$32,208
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $278,414$278,414
VIII-12 Total revenueRelated to mission $278,414 · Unrelated business $0 · Excluded from tax $0$310,622
Part IX · Statement of functional expenses $362,434 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $21,054 · Management $25,357$46,411
IX-7 Other salaries and wagesPrograms $4,907 · Management $8,043$12,950
IX-10 Payroll taxesPrograms $1,250 · Management $2,230$3,480
IX-11c Accounting feesManagement $1,368$1,368
IX-11g Other fees for servicesPrograms $53,940 · Management $1,899$55,839
IX-12 Advertising and promotionPrograms $2,024 · Management $504$2,528
IX-13 Office expensesPrograms $2,034 · Management $8,199$10,233
IX-14 Information technologyManagement $6,237$6,237
IX-15 RoyaltiesPrograms $9,072$9,072
IX-16 OccupancyPrograms $52,166 · Management $68,058$120,224
IX-20 InterestManagement $4,766$4,766
IX-22 Depreciation, depletion and amortizationPrograms $5,399$5,399
IX-23 InsuranceManagement $2,122$2,122
IX-24 Other expenses (24a–d)Programs $29,413 · Management $18,090$47,503
IX-24e All other expensesPrograms $26,480 · Management $7,822$34,302
IX-25 Total functional expensesPrograms $207,739 · Management $154,695 · Fundraising $0$362,434
Part X · Balance sheet $39,010 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $18,855$13,240
X-4 Accounts receivableStart of year $8,714$12,458
X-10c Land, buildings and equipment, netStart of year $18,712$13,312
X-16 Total assetsStart of year $46,281$39,010
X-17 Accounts payable and accrued expensesStart of year $18,900$17,031
X-25 Other liabilitiesStart of year $0$46,410
X-26 Total liabilitiesStart of year $18,900$63,441
X-27 Net assets without donor restrictionsStart of year $27,381−$24,431
X-32 Total net assets or fund balancesStart of year $27,381−$24,431
X-33 Total liabilities and net assetsStart of year $46,281$39,010
Part XI · Reconciliation of net assets −$24,431 net assets at year end
XI-1 Total revenue$310,622
XI-2 Total expenses$362,434
XI-3 Revenue less expenses−$51,812
XI-4 Net assets at start of year$27,381
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$24,431

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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