Civic Intelligence

Opus Dance Theatre and Community Services Inc.

EIN 13-3548252 • 501(c)3 • New York, NY

Pub. 78 EligibleNTEE A620

Profile

Multicultural exposure to dance and the arts.

779 Riverside Drive STE C43New York, NY 10032

www.opusdancetheatrenyc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

2.37x

Higher debt load relative to assets than 98% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.13x

Higher debt load relative to revenue than 57% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Net Margin

30th percentile

-5.9%

Higher net margin than 30% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$210,105

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

NTEE A • $1M-$5M nonprofits • Source year 2024

Asset Growth

2nd percentile

-51%

Faster asset growth than 2% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-42%

Faster revenue growth than 10% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$101,161

Down $105,026 (-51%) from 2023

Liabilities

Up

$240,117

Up $20,135 (+9.2%) from 2023

Net Assets

Down

-$138,956

Down $125,161 (-907%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin30th percentile

Revenue

Down

$1,822,128

Down $1,307,291 (-42%) from 2023

Expenses

Down

$1,930,004

Down $876,840 (-31%) from 2023

Net Income

Down

-$107,876

Down $430,451 (-133%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200K-$400KAssets 2011: $23,364Liabilities 2011: $11,526Net Assets 2011: $11,8382011Assets 2012: $19,208Liabilities 2012: $25,563Net Assets 2012: -$6,3552012Assets 2013: $17,309Liabilities 2013: $26,108Net Assets 2013: -$8,7992013Assets 2014: $90,091Liabilities 2014: $85,925Net Assets 2014: $4,1662014Assets 2015: $37,650Liabilities 2015: $2,450Net Assets 2015: $35,2002015Assets 2016: $37,031Liabilities 2016: $24,070Net Assets 2016: $12,9612016Assets 2017: $277,904Liabilities 2017: $211,037Net Assets 2017: $66,8672017Assets 2018: $76,853Liabilities 2018: $44,251Net Assets 2018: $32,6022018Assets 2019: $119,775Liabilities 2019: $39,926Net Assets 2019: $79,8492019Assets 2020: $130,906Liabilities 2020: $332,443Net Assets 2020: -$201,5372020Assets 2021: $99,632Liabilities 2021: $347,183Net Assets 2021: -$247,5512021Assets 2022: $28,237Liabilities 2022: $364,607Net Assets 2022: -$336,3702022Assets 2023: $206,187Liabilities 2023: $219,982Net Assets 2023: -$13,7952023Assets 2024: $101,161Liabilities 2024: $240,117Net Assets 2024: -$138,9562024

Highlighted filing

2024

Assets$101,161
Liabilities$240,117
Net Assets-$138,956
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $119,303Expenses 2011: $114,140Net Income 2011: $5,1632011Revenue 2012: $122,475Expenses 2012: $119,392Net Income 2012: $3,0832012Revenue 2013: $106,611Expenses 2013: $109,055Net Income 2013: -$2,4442013Revenue 2014: $225,597Expenses 2014: $212,632Net Income 2014: $12,9652014Revenue 2015: $252,956Expenses 2015: $221,922Net Income 2015: $31,0342015Revenue 2016: $273,068Expenses 2016: $295,307Net Income 2016: -$22,2392016Revenue 2017: $515,099Expenses 2017: $461,193Net Income 2017: $53,9062017Revenue 2018: $894,193Expenses 2018: $909,344Net Income 2018: -$15,1512018Revenue 2019: $915,775Expenses 2019: $868,528Net Income 2019: $47,2472019Revenue 2020: $539,576Expenses 2020: $820,962Net Income 2020: -$281,3862020Revenue 2021: $1,341,207Expenses 2021: $1,387,221Net Income 2021: -$46,0142021Revenue 2022: $1,455,098Expenses 2022: $1,543,917Net Income 2022: -$88,8192022Revenue 2023: $3,129,419Expenses 2023: $2,806,844Net Income 2023: $322,5752023Revenue 2024: $1,822,128Expenses 2024: $1,930,004Net Income 2024: -$107,8762024

Highlighted filing

2024

Revenue$1,822,128
Expenses$1,930,004
Net Income-$107,876
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$101,161
Liabilities
$240,117
Net assets
-$138,956
Revenue
$1,822,128
Expenses
$1,930,004
Net income
-$107,876
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.24$0.14$1.82$1.93$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.21$0.22$0.01$3.13$2.81$0.32
2022Detailed filing. Detailed filing data is available for this year.$0.03$0.36$0.34$1.46$1.54$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.10$0.35$0.25$1.34$1.39$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.13$0.33$0.20$0.54$0.82$0.28
2019Summary only. Only limited summary data is available for this year.$0.12$0.04$0.08$0.92$0.87$0.05
2018Summary only. Only limited summary data is available for this year.$0.08$0.04$0.03$0.89$0.91$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.28$0.21$0.07$0.52$0.46$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.04$0.02$0.01$0.27$0.30$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.25$0.22$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.09$0.00$0.23$0.21$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.02$0.03$0.01$0.11$0.11$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.03$0.01$0.12$0.12$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.01$0.01$0.12$0.11$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$1,822,128
Mission and Program Overview

Mission

Multicultural exposure to dance and the arts.

To promote the full spectrum of the Pan-African experience through performance and educational programs that enrich and empower the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$78,874--
Cash and Non-Interest-Bearing Accounts$51,177$68,966▲ $17,789
Pledges and Grants Receivable$36,500--
Land, Buildings, and Equipment, Net$7,796$32,195▲ $24,399
Total Assets$174,347$101,161▼ $73,186
Liabilities
Unsecured Notes Loans Payable$62,818$195,315▲ $132,497
Deferred Revenue$105,960--
Accounts Payable and Accrued Expenses$51,204$44,802▼ $6,402
Total Liabilities$219,982$240,117▲ $20,135
Net Assets / Fund Balance
Net Assets With Donor Restrictions$20,000--
Net Assets Without Donor Restrictions$-65,635$-138,956▼ $73,321
Total Net Assets Fund Balance$-45,635$-138,956▼ $93,321
Total Liabilities and Net Assets / Fund Balance$174,347$101,161▼ $73,186

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,195$12,221-
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
James GrantCEOFT$210,105$210,105

Board Members and Trustees

NameTitle
Judge Patricia HenleyBoard of Directors - Advisory
Rogelio FrancoisBoard of Directors - Advisory
Michael FlaniganBoard of Directors Member
Williams GreenBoard of Directors Member
Laverne Barbara FordSecretary
Larry ThomasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,613,587
Program Service Revenue
$208,474
Investment Income
$0
Other Revenue
$67
All Other Contributions
$24,000
Change in Net Assets
$-107,876

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,822,128
Total Revenue per Audited Statements
$1,822,128
Total Revenue per Form 990
$1,822,128
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,639,073
Other Expenses$290,931
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,222,313$64,332-$1,286,645
Current Officers, Directors, Trustees, and Key Employees$89,024$121,082-$210,106
Fees for Services Management$114,512$6,027-$120,539
Payroll Taxes$90,845$4,781-$95,626
Other Expenses$49,411$453-$49,411
Other Employee Benefits$44,361$2,335-$46,696
Interest$31,350$1,650-$33,000
Office Expenses$22,216$1,169-$23,385
Fees for Services Accounting-$18,500-$18,500
Travel$11,933--$11,933
Occupancy$7,000--$7,000
Information Technology$5,891$310-$6,201
Depreciation Depletion-$4,441-$4,441
Insurance$4,069$214-$4,283
Advertising$3,186--$3,186
Total Functional Expenses$1,704,710$225,294$0$1,930,004

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,930,004
Total Expenses per Audited Statements$1,930,004
Total Expenses per Form 990$1,930,004
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The Board reviews the Form at least five days before filing to allow time for feedback.”

Conflict of interest policy compliance Part VI line 12C

“The Organization regularly monitors and enforces compliance with the policy through annual board reviews and ongoing oversight by management.”

CEO executive director top management comp Part VI line 15A

“The Board determines compensation after reviewing comparable compensation data from similar organizations available to the public.”

Other officer or key employee compensation Part VI line 15B

“Opus Dance Theatre & Community Services, Inc. follows a formal process for establishing the compensation of its officers and key employees. Compensation is reviewed and approved by independent members of the Board of Directors who have no conflict of interest in the decision. The Board relies on comparability data obtained from publicly available sources, including Form 990 filings of similar nonprofit organizations and other industry salary information, to ensure that compensation levels are reasonable and consistent with market practices. All discussions, supporting data, and final approvals are documented in the minutes of the Board meetings to provide contemporaneous substantiation of the review and”

Governing documents etc available to public Part VI line 19

“Opus Dance Theatre & Community Services, Inc. makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Copies may be obtained by contacting the Organizations administrative office or by email. In addition, the Organizations most recent Form 990 is available to the public on the IRS website (www.irs.gov)”

Filing and Contact Details

Filer

Filer Name
Opus Dance Theatre & Community Services Inc
EIN
13-3548252
In Care Of
% James Grant
Phone
2129968413
Address
779 Riverside Drive STE C43, New York, NY 10032

Signing Officer

Name
James Grant
Title
CEO
Phone
2129968413
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
6
Employees
85

Preparer

Firm
Putnam Accounting and Tax Services
Address
495 Putnam Avenue - Suite 2A, Brooklyn, NY 11221
Preparer
Virgilio E De Sousa
Phone
9176982436
Supplemental Narrative

Financial Statement Notes

Other Explanation

“The change in net assets reported in Form 990 reflects an operating deficit of $(107,876) (total revenue $1,822,128 less total expenses $1,930,004).Form 990, Part X, shows a decrease in total net assets from $(13,795) at January 1, 2024 to $(138,956) at December 31, 2024, a total decrease of $125,161.The variance between the operating deficit and the total change in net assets represents other changes in net assets recorded outside of current-year operations, primarily consisting of prior-period adjustments, reclassifications, and audit adjustments made to align the organizations records with its audited financial statements. Form 990 is prepared on a modified cash basis of accounting to conform with IRS filing requirements, whereas the audited financial statements are prepared on the accrual basis under U.S. GAAP. Differences arise mainly from the recognition of in-kind contributions, depreciation, accrued expenses, and timing of revenue recognition.”

Raw XML AppendixShowing 400 of 410 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The change in net assets reported in Form 990 reflects an operating deficit of $(107,876) (total revenue $1,822,128 less total expenses $1,930,004).Form 990, Part X, shows a decrease in total net assets from $(13,795) at January 1, 2024 to $(138,956) at December 31, 2024, a total decrease of $125,161.The variance between the operating deficit and the total change in net assets represents other changes in net assets recorded outside of current-year operations, primarily consisting of prior-period adjustments, reclassifications, and audit adjustments made to align the organizations records with its audited financial statements. Form 990 is prepared on a modified cash basis of accounting to conform with IRS filing requirements, whereas the audited financial statements are prepared on the accrual basis under U.S. GAAP. Differences arise mainly from the recognition of in-kind contributions, depreciation, accrued expenses, and timing of revenue recognition.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Explanation
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES GRANT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board reviews the Form at least five days before filing to allow time for feedback.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization regularly monitors and enforces compliance with the policy through annual board reviews and ongoing oversight by management.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board determines compensation after reviewing comparable compensation data from similar organizations available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Opus Dance Theatre & Community Services, Inc. follows a formal process for establishing the compensation of its officers and key employees. Compensation is reviewed and approved by independent members of the Board of Directors who have no conflict of interest in the decision. The Board relies on comparability data obtained from publicly available sources, including Form 990 filings of similar nonprofit organizations and other industry salary information, to ensure that compensation levels are reasonable and consistent with market practices. All discussions, supporting data, and final approvals are documented in the minutes of the Board meetings to provide contemporaneous substantiation of the review and
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Opus Dance Theatre & Community Services, Inc. makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Copies may be obtained by contacting the Organizations administrative office or by email. In addition, the Organizations most recent Form 990 is available to the public on the IRS website (www.irs.gov)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES GRANT
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPUS DANCE THEATRE & COMMUNITY SERVICES INC
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ReturnHeader/Filer/USAddress/AddressLine1Txt0779 Riverside Drive STE C43
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Putnam Accounting and Tax Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0495 Putnam Avenue - Suite 2A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brooklyn

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