Civic Intelligence

Only Make Believe Inc

EIN 13-4133410 • 501(c)3 • New York, NY

Profile

Only make believe (omb) serves children in hospitals and care facilities, (see schedule o)

121 West 27th Street 403New York, NY 10001

www.onlymakebelieve.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.30x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

32nd percentile

-3.3%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

18th percentile

-7.6%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

26%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,277,510

Down $186,047 (-7.6%) from 2023

Liabilities

Down

$538,179

Down $121,517 (-18%) from 2023

Net Assets

Down

$1,739,331

Down $64,530 (-3.6%) from 2023

Revenue

Up

$1,798,306

Up $374,361 (+26%) from 2023

Expenses

Up

$1,857,034

Up $175,103 (+10%) from 2023

Net Income

Up

-$58,728

Up $199,258 (+77%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $548,319Liabilities 2010: $26,309Net Assets 2010: $522,0102010Assets 2011: $805,511Liabilities 2011: $28,751Net Assets 2011: $776,7602011Assets 2012: $870,390Liabilities 2012: $27,732Net Assets 2012: $842,6582012Assets 2013: $860,812Liabilities 2013: $26,881Net Assets 2013: $833,9312013Assets 2014: $968,490Liabilities 2014: $39,650Net Assets 2014: $928,8402014Assets 2015: $1,594,073Liabilities 2015: $16,832Net Assets 2015: $1,577,2412015Assets 2016: $1,401,152Liabilities 2016: $23,911Net Assets 2016: $1,377,2412016Assets 2017: $2,028,752Liabilities 2017: $26,523Net Assets 2017: $2,002,2292017Assets 2018: $2,037,072Liabilities 2018: $29,983Net Assets 2018: $2,007,0892018Assets 2019: $2,185,137Liabilities 2019: $41,949Net Assets 2019: $2,143,1882019Assets 2020: $2,331,031Liabilities 2020: $37,756Net Assets 2020: $2,293,2752020Assets 2021: $2,161,347Liabilities 2021: $44,504Net Assets 2021: $2,116,8432021Assets 2022: $2,390,026Liabilities 2022: $398,982Net Assets 2022: $1,991,0442022Assets 2023: $2,463,557Liabilities 2023: $659,696Net Assets 2023: $1,803,8612023Assets 2024: $2,277,510Liabilities 2024: $538,179Net Assets 2024: $1,739,3312024

Highlighted filing

2024

Assets$2,277,510
Liabilities$538,179
Net Assets$1,739,331

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2010: $795,677Expenses 2010: $696,395Net Income 2010: $99,2822010Revenue 2011: $1,128,850Expenses 2011: $874,100Net Income 2011: $254,7502011Revenue 2012: $1,046,988Expenses 2012: $981,090Net Income 2012: $65,8982012Revenue 2013: $1,213,808Expenses 2013: $1,222,535Net Income 2013: -$8,7272013Revenue 2014: $1,200,054Expenses 2014: $1,105,145Net Income 2014: $94,9092014Revenue 2015: $1,784,435Expenses 2015: $1,108,634Net Income 2015: $675,8012015Revenue 2016: $1,059,610Expenses 2016: $1,257,414Net Income 2016: -$197,8042016Revenue 2017: $1,788,794Expenses 2017: $1,195,204Net Income 2017: $593,5902017Revenue 2018: $1,265,535Expenses 2018: $1,230,920Net Income 2018: $34,6152018Revenue 2019: $1,557,479Expenses 2019: $1,417,513Net Income 2019: $139,9662019Revenue 2020: $1,409,411Expenses 2020: $1,264,040Net Income 2020: $145,3712020Revenue 2021: $865,593Expenses 2021: $1,007,774Net Income 2021: -$142,1812021Revenue 2022: $1,116,316Expenses 2022: $1,213,927Net Income 2022: -$97,6112022Revenue 2023: $1,423,945Expenses 2023: $1,681,931Net Income 2023: -$257,9862023Revenue 2024: $1,798,306Expenses 2024: $1,857,034Net Income 2024: -$58,7282024

Highlighted filing

2024

Revenue$1,798,306
Expenses$1,857,034
Net Income-$58,728

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.28$0.54$1.74$1.80$1.86$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.46$0.66$1.80$1.42$1.68$0.26
2022Detailed filing. Detailed filing data is available for this year.$2.39$0.40$1.99$1.12$1.21$0.10
2021Detailed filing. Detailed filing data is available for this year.$2.16$0.04$2.12$0.87$1.01$0.14
2020Detailed filing. Detailed filing data is available for this year.$2.33$0.04$2.29$1.41$1.26$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.19$0.04$2.14$1.56$1.42$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.04$0.03$2.01$1.27$1.23$0.03
2017Summary only. Only limited summary data is available for this year.$2.03$0.03$2.00$1.79$1.20$0.59
2016Detailed filing. Detailed filing data is available for this year.$1.40$0.02$1.38$1.06$1.26$0.20
2015Summary only. Only limited summary data is available for this year.$1.59$0.02$1.58$1.78$1.11$0.68
2014Summary only. Only limited summary data is available for this year.$0.97$0.04$0.93$1.20$1.11$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.83$1.21$1.22$0.01
2012Summary only. Only limited summary data is available for this year.$0.87$0.03$0.84$1.05$0.98$0.07
2011Summary only. Only limited summary data is available for this year.$0.81$0.03$0.78$1.13$0.87$0.25
2010Summary only. Only limited summary data is available for this year.$0.55$0.03$0.52$0.80$0.70$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 14, 2025
Return Version
2024v5.2
Gross Receipts
$3,812,045
Mission and Program Overview

Mission

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,123,165$1,070,831▼ $52,334
Accounts Receivable$256,162$449,602▲ $193,440
Cash and Non-Interest-Bearing Accounts$433,582$225,382▼ $208,200
Prepaid Expenses and Deferred Charges$26,756$23,213▼ $3,543
Land, Buildings, and Equipment, Net$0$5,800▲ $5,800
Savings and Temporary Cash Investments$913$904▼ $9
Total Assets$2,463,557$2,277,510▼ $186,047
Other Assets Total$622,979$501,778▼ $121,201
Liabilities
Other Liabilities$589,576$468,375▼ $121,201
Accounts Payable and Accrued Expenses$70,120$69,804▼ $316
Total Liabilities$659,696$538,179▼ $121,517
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,516,053$1,496,563▼ $19,490
Net Assets With Donor Restrictions$287,808$242,768▼ $45,040
Total Net Assets Fund Balance$1,803,861$1,739,331▼ $64,530
Total Liabilities and Net Assets / Fund Balance$2,463,557$2,277,510▼ $186,047

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,800$47,603$53,403
Other Land Buildings$0$16,090$16,090
Other Assets Org$468,375--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$587,808$578,488-$623,528$542,768
2023$573,396$368,278-$353,866$587,808
2022$450,000$515,096-$391,700$573,396
2021$400,000$337,753-$287,753$450,000
2020$368,700$386,365-$355,065$400,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tamela AldridgeExecutive DirectorFT$189,000$18,850$207,850
Christopher WilsonDirector of Programming & CommunicationsFT$136,500$16,199$152,699
Christopher WilsonDirector of Programming & Communicat-$136,500$16,199$152,699
Jaime QuilesOperations DirectorFT$105,000$16,297$121,297

Board Members and Trustees

NameTitle
Jennifer HammersteinCo-president
Sally Wheeler MaierCo-president
Achilles PerryBoard Member
Brad OscarBoard Member
Bradley J ButwinBoard Member
David TravinBoard Member
Holly FedorcikBoard Member
Joe DipietroBoard Member
John HardimanBoard Member
Ken Haller MdBoard Member
Lara FlathBoard Member
Monica SpruillBoard Member
Sarah RosandBoard Member
Laura Angel-lalanneCo - Secretary
Waseem NoorCo - Secretary
Mirza KafedzicTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,037,968
Program Service Revenue
$0
Investment Income
$52,400
Other Revenue
$707,938
All Other Contributions
$633,687
Change in Net Assets
$-58,728

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Miscellaneous290$45,878Fair Market Value
Total Noncash Contributions290$45,878-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,798,306
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-5,802
Total Revenue per Audited Statements
$1,792,504
Total Revenue per Form 990
$1,798,306
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,347,152
Other Expenses$509,882
Total Fundraising Expense$114,538
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$751,151$124,307$30,817$906,275
Current Officers, Directors, Trustees, and Key Employees$168,996$32,427$6,427$207,850
Other Employee Benefits$98,100$51,672-$149,772
Occupancy$115,450$16,557-$132,007
Travel$64,715$110$5,134$69,959
Payroll Taxes$45,249$23,833-$69,082
Fees for Services Other$46,257$5,947-$52,204
Insurance$34,682--$34,682
Fees for Services Accounting$21,160$2,720-$23,880
Office Expenses$12,246$3,019$1,102$16,367
Pension Plan Contributions$9,283$4,890-$14,173
Other Expenses$12,039$1,489$0$13,528
All Other Expenses$3,669$168-$3,837
Advertising$155-$1,955$2,110
Depreciation Depletion-$1,495-$1,495
Total Functional Expenses$1,451,075$291,421$114,538$1,857,034

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,857,034
Total Expenses per Audited Statements$1,857,034
Total Expenses per Form 990$1,857,034
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$769,377
Fundraising Direct Expenses$115,329
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$888,860$769,377$3,181$766,196
Total Events$888,860$769,377$115,329$654,048
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$468,375
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, Part VI, Section B, Line 11B

The draft form 990 is reviewed at a meeting of the board of directors prior to filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Each year, the conflict of interest policy is distributed to the governing body to read, complete and sign. These are reviewed by the executive committee. Should a director violate the terms of the conflict of interest policy, the executive committee would decide whether to dismiss or retire the director.

Form 990, Part VI, Section B, Line 15

Omb refer to nonprofit new york's annual salary survey.

Form 990, Part VI, Section C, Line 19

Omb posts its conflict of interest policy, irs determination letter and financial statements on its website, and makes its other governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Only Make Believe Inc
EIN
13-4133410
Phone
6463361500
Address
121 WEST 27TH STREET 403, NEW YORK, NY 10001

Signing Officer

Name
Mirza Kafedzic
Title
Treasurer
Phone
6463361500
Signed
2025-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mirza Kafedzic
Formed
1999
Legal Domicile
De
Voting Board Members
16
Independent Board Members
16
Employees
38
Volunteers
2,853

Preparer

Firm
CONDON O'MEARA MCGINTY & DONNELLY LLP
Address
ONE BATTERY PARK PLAZA 7TH FL, NEW YORK, NY 10004
Preparer
Alexander Lazzaruolo
Phone
2126617777
Supplemental Narrative

Additional Explanations

Part I and Part III - Line 1

Only make believe (omb) is an organization that brings interactive theatre experiences to children in hospitals, special education schools, and care facilities. With a focus on inspiring joy and sparking imagination, omb's professional actors engage children who face medically fragile conditions and developmental disabilities. Through this creative engagement, omb fosters the social and emotional growth of these children, allowing them to connect with their imaginations and express themselves in a supportive, fun environment. Omb is rooted in the belief that nurturing a child's imagination is key to their learning and development. The program encourages children to think critically, express their emotions, and enjoy the process of creative discovery through theatre, providing them with vital life skills in a unique and joyful way."

Form 990, Part III, Line 3

In 2024, only make believe (omb) fully returned to in-person programming, now offering 100% live performances. With the lifting of all covid restrictions, omb has expanded its reach, bringing interactive theatre to new partner facilities. This return to in-person shows has allowed the organization to continue fostering social, emotional, and creative growth among children in hospitals, schools, and care centers, while maintaining its commitment to inspiring joy and imagination through theatre. Additionally, omb continues to offer virtual programming, ensuring that children in facilities with ongoing restrictions can still enjoy and benefit from the transformative experience of interactive theatre.

Part III - Line 4A

Omb provided 160 in-person and virtual performances at 39 sites for 1653 audience members in the new york metro area in 2023. Omb provided 77 in-person and virtual performances at 17 sites for 567 audience members in the washington dc metro area in 2023. Omb also performed 60 virtual performances at 13 expansion sites (dallas, boston, atlanta, charlotte, st. Louis, orlando, and philadelphia) for 248 audience members in 2023. Omb hosted a gala fundraiser on november 6, 2023 for 516 guests. Omb hosted corporate volunteer events with corporations, other types of organizations and individuals throughout the year in 2023. Omb hosted other fundraising events throughout the year in 2023.

Financial Statement Notes

PART V, LINE 4:

Net assets without donor restrictions net assets that are not subject to donor-imposed stipulations and are expendable for any purpose in performing the primary objectives of omb. The board has designated $300,000 as an operating reserve. Net assets with donor restrictions net assets that are subject to donor-imposed stipulations that may or will be met either by actions of omb and/or the passage of time. As the restrictions are satisfied, net assets with donor restrictions are reclassified to net assets without donor restrictions and reported in the accompanying statement of activities as net assets released from restrictions.

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IRS990/Desc0OMB PROVIDED 228 IN-PERSON PERFORMANCES IN THE NEW YORK METRO AREA AND 43 VIRTUAL PERFORMANCES AT 13 EXPANSION SITES NATIONWIDE IN 2024. WITH 56 PARTNER FACILITIES, OMB SERVED 2,540 AUDIENCES WITH THESE IN-PERSON & VIRTUAL PERFORMANCES.OMB PROVIDED 123 IN-PERSON PERFORMANCES AT 22 SITES FOR 976 AUDIENCE MEMBERS IN THE WASHINGTON DC METRO AREA IN 2024.OMB HOSTED A GALA FUNDRAISER ON OCTOBER 28TH FOR 724 GUESTS.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
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IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
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IRS990/QuidProQuoContributionsInd01
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