Class Act Productions FY2023 filing

Tax-deductible

The Woodlands, TX501(c)(3)Since 1997Arts & CultureEIN 76-0520509Revenue $550K in FY2023

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.
59¢ of each $1 spent went to programs.
$34K 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

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
1 of 6
filings with a surplus
Average deficit $41K a year · 8% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$34K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
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
$555K
175% of total assets
Concern: liabilities are 175% 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
$550K
+4% vs prior year
Spent
$578K
To programs
59%
Net assets
−$238K
By yearFY2020–FY2025
Revenue
$550K
FY2023▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$311K
FY2021$382K
FY2022$527K
FY2023$550K
FY2024$551K
FY2025$702K
Expenses
$578K
FY2023▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$362K
FY2021$497K
FY2022$597K
FY2023$578K
FY2024$575K
FY2025$656K
Net assets
−$238K
FY2023▼ -14%
Tap a bar for its year
Net assets by fiscal year
FY2020−$24K
FY2021−$140K
FY2022−$209K
FY2023−$238K
FY2024−$265K
FY2025−$219K

From the FY2023 Form 990 (year ending August 2023) · 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 Sep 1997.

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

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $343K Management & general 41% · $235K

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; $34K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Managing Director
$20,370Pt VII · Sec A
$13,400Pt 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

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
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 · $343K · in their own filed words · FY2022
01

Produced public performances of theatrical shows, including 13, anything goes, descendants, drowsy chaperone, footloose, guys & dolls, hunchback, matilda, oliver,and white christmas. Almost 2,000 tickets were sold during the year.

$242Kprogram expense
02

Provided theatrical instruction to young people through theatre classes in acting, singing and dance through the school of musical theatre. The summer stock program is a two-week summer camp for children between 6-18 years of age.

$101Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$550K
Ln 12
Fees for servicesLn 2g$493K
Gifts and grantsLn 1h$32K
Other incomeLn 4–11$24K
Money outPt IX
$578K
Ln 25
Programscol B$343K
Managementcol C$235K
Owns and owesPt X
−$238K
net assets · Ln 32
Cash and savingsLn 1–2$134K
Total assetsLn 16$317K
LiabilitiesLn 26$555K
PeoplePt VI, VII
12
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$32K
Fundraising eventsLn 1c$280
Fees for servicesLn 2g$493K
Other incomeLn 4–11$24K
Total revenueLn 12$550K
Assets in detailPt X, end of year
CashLn 1$134K
Cash and savings togetherLn 1–2$134K
Land, buildings, equipmentLn 10c$171K
Total assetsLn 16$317K
LiabilitiesLn 26$555K
Net assetsLn 32−$238K
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 FY23End FY23
Cash and savingsLn 1–2$209K$134K
Land, buildings, equipmentLn 10c$186K$171K
Total assetsLn 16$407K$317K
LiabilitiesLn 26$616K$555K
Net assetsLn 32−$209K−$238K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$100K$69K$31K
Payroll taxesLn 10$8K$5K$2K
Other fees for servicesLn 11g$95K$90K$5K
Advertising and promotionLn 12$3K$1K$2K
Office expensesLn 13$20K$4K$16K
Information technologyLn 14$589$589
RoyaltiesLn 15$50K$50K
OccupancyLn 16$149K$149K
TravelLn 17$879$879
Depreciation, depletion and amortizationLn 22$25K$25K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$57K$54K$4K
All other expensesLn 24e$59K$45K$14K
Total functional expensesLn 25$578K$343K$235K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $702K$656K$46K−$219K 990 PDF
FY2024 $551K$575K−$24K−$265K 990 PDF
FY2023 Viewing $550K$578K−$29K−$238K 990 PDF
FY2022 $527K$597K−$70K−$209K 990 PDF
FY2021 $382K$497K−$115K−$140K 990 PDF
FY2020 $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 FY2023 990 (6 parts)
Part I · Summary $549,530 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $61,769$31,690
I-9 Program service revenuePrior year $463,845$493,437
I-10 Investment income$0
I-11 Other revenuePrior year $1,645$24,403
I-12 Total revenuePrior year $527,259$549,530
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $88,499$108,050
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $508,491$470,129
I-18 Total expensesPrior year $596,990$578,179
I-19 Revenue less expensesPrior year −$69,731−$28,649
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 $549,530 across 6 lines filed
VIII-1c Fundraising events$280
VIII-1f All other contributions, gifts and grants$31,410
VIII-1h Total contributions, gifts and grants$31,690
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $493,437$493,437
VIII-8 Net income from fundraising eventsExcluded from tax $24,403$24,403
VIII-12 Total revenueRelated to mission $493,437 · Unrelated business $0 · Excluded from tax $24,403$549,530
Part IX · Statement of functional expenses $578,179 across 13 lines filed
IX-7 Other salaries and wagesPrograms $68,973 · Management $31,200$100,173
IX-10 Payroll taxesPrograms $5,434 · Management $2,443$7,877
IX-11g Other fees for servicesPrograms $90,323 · Management $5,105$95,428
IX-12 Advertising and promotionPrograms $1,286 · Management $1,694$2,980
IX-13 Office expensesPrograms $3,968 · Management $16,068$20,036
IX-14 Information technologyManagement $589$589
IX-15 RoyaltiesPrograms $49,988$49,988
IX-16 OccupancyManagement $149,109$149,109
IX-17 TravelManagement $879$879
IX-22 Depreciation, depletion and amortizationPrograms $25,266$25,266
IX-23 InsuranceManagement $9,960$9,960
IX-24 Other expenses (24a–d)Programs $53,520 · Management $3,677$57,197
IX-24e All other expensesPrograms $44,657 · Management $14,040$58,697
IX-25 Total functional expensesPrograms $343,415 · Management $234,764 · Fundraising $0$578,179
Part X · Balance sheet $316,906 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $208,702$133,607
X-4 Accounts receivableStart of year $12,733$12,733
X-10c Land, buildings and equipment, netStart of year $185,859$170,566
X-16 Total assetsStart of year $407,294$316,906
X-17 Accounts payable and accrued expensesStart of year −$10,462−$50,461
X-25 Other liabilitiesStart of year $626,900$605,020
X-26 Total liabilitiesStart of year $616,438$554,559
X-27 Net assets without donor restrictionsStart of year −$209,144−$237,653
X-32 Total net assets or fund balancesStart of year −$209,144−$237,653
X-33 Total liabilities and net assetsStart of year $407,294$316,906
Part XI · Reconciliation of net assets −$237,653 net assets at year end
XI-1 Total revenue$549,530
XI-2 Total expenses$578,179
XI-3 Revenue less expenses−$28,649
XI-4 Net assets at start of year−$209,144
XI-8 Prior period adjustments$140
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$237,653

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

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