Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2022.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
87 cents of each dollar spent went to programs.
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
23 people listed on the 990; $936K paid to officers and key staff.
Jennifer Tepper’s $150K as Creative and Programming Director is at the 66th 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 · 8 named individuals · Part VII
| Name | FY2024 | FY2023 |
|---|---|---|
| Jennifer Tepper | $149,890 | — |
| Kathleen German | $149,620 | — |
| Mandisa Boxil | $146,417 | — |
| Heidi Libby | $132,510 | $82,384 |
| Sandra Bowers | $103,135 | — |
| Pier Lamia Porter | $102,875 | — |
| Richard Frankel | $100,000 | $20,000 |
| Georgia Ossoguine | $51,278 | — |
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 2Yes
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Preserves and expands cabaret art, offering diverse artist opportunities and enriching audience experiences.
Questions for 54 Below INC
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Know this org? Add your story
The organization works to foster and promote the understanding and appreciation of the performing arts and the art form of the american cabaret, specializing in the music, history and performers of the american musical theatre and the great american songbook.
Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2024 990, line by line.
Download 990
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $539K | $9K |
| Land, buildings, equipmentLn 10c | $651K | $473K |
| Total assetsLn 16 | $3.1M | $2.4M |
| LiabilitiesLn 26 | $7.9M | $8.2M |
| Net assetsLn 32 | −$4.8M | −$5.7M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic individualsLn 2 | $240 | $240 | ||
| Pay of current officers, directors and key staffLn 5 | $284K | $249K | $25K | $10K |
| Other salaries and wagesLn 7 | $3.7M | $3.2M | $325K | $129K |
| Other employee benefitsLn 9 | $289K | $259K | $21K | $9K |
| Payroll taxesLn 10 | $441K | $396K | $32K | $14K |
| Legal feesLn 11b | $18K | $18K | ||
| Accounting feesLn 11c | $116K | $116K | ||
| Professional fundraising feesLn 11e | $32K | $32K | ||
| Other fees for servicesLn 11g | $2.1M | $2.1M | ||
| Advertising and promotionLn 12 | $404K | $404K | ||
| Office expensesLn 13 | $75K | $57K | $18K | |
| Information technologyLn 14 | $78K | $37K | $14K | $27K |
| OccupancyLn 16 | $937K | $703K | $234K | |
| TravelLn 17 | $20K | $63 | $20K | |
| Conferences, conventions and meetingsLn 19 | $18K | $18K | ||
| InterestLn 20 | $13K | $13K | ||
| Depreciation, depletion and amortizationLn 22 | $178K | $178K | ||
| InsuranceLn 23 | $104K | $104K | ||
| Other expenses (24a–d)Ln 24 | $642K | $635K | $7K | |
| All other expensesLn 24e | $23K | $18K | $5K | |
| Total functional expensesLn 25 | $9.4M | $8.3M | $972K | $220K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 Latest Viewing | $8.6M | $9.4M | −$845K | −$5.7M | 990 PDF |
| FY2023 | $5.5M | $6.0M | −$483K | −$4.8M | 990 PDF |
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Schedules filed Part IV
See the full FY2024 990 (6 parts)
Part I · Summary $8,597,609 revenue, 12 lines filed
Part VI · Governance 15 of 16 board members independent, 3 to look at
Part VIII · Statement of revenue $8,597,609 across 8 lines filed
Part IX · Statement of functional expenses $9,442,349 across 20 lines filed
Part X · Balance sheet $2,441,657 assets, 15 lines filed
Part XI · Reconciliation of net assets −$5,738,778 net assets at year end
Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File
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