Cavod Performing Arts FY2023 filing

Tax-deductible

New Holland, PA501(c)(3)Since 2016Arts & CultureEIN 81-0879714

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Performing Arts school to teach students dance, theater, gymnastics, music, art and stage combat and promote and provide live artistic performance for the community.

501(c)(3) charity; gifts are tax-deductible.
77¢ of each $1 spent went to programs.
$123K 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
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
1 of 4
filings with a surplus
Average surplus $3K a year · under 1% of revenue · last 4 filings
Worth a look: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$123K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $105K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$605K
63% of total assets
Fine: liabilities are 63% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
4
of 7 voting members
Looks good: 4 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
+17% vs prior year
Spent
$1.2M
To programs
77%
Net assets
$358K
By yearFY2021–FY2024
Revenue
$1.2M
FY2023▲ +17%
Revenue by fiscal year
FY2021$760K
FY2022$1.0M
FY2023$1.2M
FY2024$1.3M
FY2024$1.7M
Expenses
$1.2M
FY2023▲ +34%
Expenses by fiscal year
FY2021$835K
FY2022$903K
FY2023$1.2M
FY2024$1.4M
FY2024$1.6M
Net assets
$358K
FY2023-0.2%
Net assets by fiscal year
FY2021$223K
FY2022$358K
FY2023$358K
FY2024$312K
FY2024$444K

From the FY2023 Form 990 (year ending July 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 (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2016.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $929K Management & general 20% · $245K Fundraising 3% · $37K

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

7 people listed on the 990; $123K 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
Board Member
$45,100Pt VII · Sec A
Executive Di
$39,900Pt VII · Sec A
Board Member
$37,900Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Co-Chairman
$0Pt VII · Sec A

Connie Dienner’s $53K as Executive Di is at the 5th 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 · 4 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021
Connie Dienner$53,416$49,488$39,900$39,000$35,250
Julie Haney——$45,100$47,507—
Julie Wendler$36,220$46,068———
Chris Freeman$42,780$38,944$37,900$16,650—

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 Cavod Performing Arts 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Teaches performing arts and provides live artistic performances for the community.

Provided by the organization

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2 programs · $929K · in their own filed words · FY2022
01

Cavod teaches students dance, theater, gymnastics, music, art and stage combat through regular classes as well as summer camps. It also promotes and provides live artistic performances for the community.

$855Kprogram expense
02

Cavod theater promotes and provides live artistic performances for the community.

$74Kprogram 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 4 funders$105K
See all 4 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$721K
Gifts and grantsLn 1h$473K
Other incomeLn 4–11$15K
Money outPt IX
$1.2M
Ln 25
Programscol B$929K
Managementcol C$245K
Fundraisingcol D$37K
Owns and owesPt X
$358K
net assets · Ln 32
Cash and savingsLn 1–2$217K
Total assetsLn 16$963K
LiabilitiesLn 26$605K
PeoplePt VI, VII
7
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$473K
Fundraising eventsLn 1c$177K
Fees for servicesLn 2g$721K
Other incomeLn 4–11$15K
Gains on assetsLn 7−$1K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$217K
Cash and savings togetherLn 1–2$217K
Land, buildings, equipmentLn 10c$476K
Other assetsLn 15$224K
Total assetsLn 16$963K
LiabilitiesLn 26$605K
Net assetsLn 32$358K
OperationsPt I, VI
EmployeesI 538
VolunteersI 665
Fiscal year endsHeaderJuly
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$33K$217K
Land, buildings, equipmentLn 10c$351K$476K
Total assetsLn 16$418K$963K
LiabilitiesLn 26$60K$605K
Net assetsLn 32$358K$358K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$40K$12K$8K$20K
Other salaries and wagesLn 7$523K$368K$145K$10K
Pension plan contributionsLn 8$4K$3K$1K$245
Payroll taxesLn 10$36K$24K$10K$2K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$5K$5K
Advertising and promotionLn 12$74K$72K$732$617
Office expensesLn 13$83K$65K$18K$517
OccupancyLn 16$103K$97K$5K
TravelLn 17$16K$16K
InterestLn 20$10K$9K$488
Depreciation, depletion and amortizationLn 22$106K$100K$5K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$181K$160K$18K$2K
All other expensesLn 24e$11K$1K$9K$618
Total functional expensesLn 25$1.2M$929K$245K$37K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $1.3M$1.4M−$46K$312K 990 PDF
FY2023 Viewing $1.2M$1.2M−$548$358K 990 PDF
FY2022 $1.0M$903K$135K$358K 990 PDF
FY2021 $760K$835K−$75K$223K 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 (4 parts)
Part VIII · Statement of revenue $1,209,486 across 8 lines filed
Lines not itemized here account for $721 of total revenue; see the IRS return.
VIII-1c Fundraising events$176,512
VIII-1f All other contributions, gifts and grants$296,861
VIII-1h Total contributions, gifts and grants$473,373
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $720,781$720,781
VIII-6 Net rental income or lossExcluded from tax $27,887$27,887
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$1,100−$1,100
VIII-8 Net income from fundraising eventsExcluded from tax −$12,176−$12,176
VIII-12 Total revenueRelated to mission $721,502 · Excluded from tax $14,611$1,209,486
Part IX · Statement of functional expenses $1,210,034 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $11,970 · Management $7,980 · Fundraising $19,950$39,900
IX-7 Other salaries and wagesPrograms $367,768 · Management $145,049 · Fundraising $10,226$523,043
IX-8 Pension plan contributionsPrograms $2,738 · Management $1,104 · Fundraising $245$4,087
IX-10 Payroll taxesPrograms $24,091 · Management $9,708 · Fundraising $2,157$35,956
IX-11c Accounting feesManagement $6,000$6,000
IX-11g Other fees for servicesManagement $5,117$5,117
IX-12 Advertising and promotionPrograms $72,219 · Management $732 · Fundraising $617$73,568
IX-13 Office expensesPrograms $64,629 · Management $17,959 · Fundraising $517$83,105
IX-16 OccupancyPrograms $97,441 · Management $5,128$102,569
IX-17 TravelPrograms $16,379$16,379
IX-20 InterestPrograms $9,269 · Management $488$9,757
IX-22 Depreciation, depletion and amortizationPrograms $100,467 · Management $5,288$105,755
IX-23 InsuranceManagement $13,010$13,010
IX-24 Other expenses (24a–d)Programs $160,285 · Management $18,377 · Fundraising $2,449$181,111
IX-24e All other expensesPrograms $1,416 · Management $8,643 · Fundraising $618$10,677
IX-25 Total functional expensesPrograms $928,672 · Management $244,583 · Fundraising $36,779$1,210,034
Part X · Balance sheet $962,805 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $32,627$216,517
X-8 Inventories for sale or useStart of year $15,343$16,321
X-9 Prepaid expenses and deferred chargesStart of year $19,630$29,380
X-10c Land, buildings and equipment, netStart of year $350,665$476,322
X-15 Other assets$224,265
X-16 Total assetsStart of year $418,265$962,805
X-17 Accounts payable and accrued expensesStart of year $20,756$81,556
X-19 Deferred revenueStart of year $39,377$39,256
X-25 Other liabilities$228,409
X-26 Total liabilitiesStart of year $60,133$605,221
X-27 Net assets without donor restrictionsStart of year $358,132$357,584
X-32 Total net assets or fund balancesStart of year $358,132$357,584
X-33 Total liabilities and net assetsStart of year $418,265$962,805
Part XI · Reconciliation of net assets $357,584 net assets at year end
XI-1 Total revenue$1,209,486
XI-2 Total expenses$1,210,034
XI-3 Revenue less expenses−$548
XI-4 Net assets at start of year$358,132
XI-10 Net assets at end of year$357,584

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

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