Civic Intelligence

Ballet Metropolitan Inc.

990 • Fiscal year 2016 • EIN 31-0858562

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 14, 2016

322 Mount Vernon AvenueColumbus, OH 43215-2131

(614) 229-4860

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.18x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

53rd percentile

0.21x

Higher debt load relative to revenue than 53% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

79th percentile

18%

Higher net margin than 79% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

57th percentile

$134,959

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

14th percentile

-6.9%

Faster asset growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

39th percentile

-0.6%

Faster revenue growth than 39% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$8,658,039

Down $637,853 (-6.9%) from 2015

Net Assets

Up

$7,075,228

Up $1,378,251 (+24%) from 2015

Liabilities

Down

$1,582,811

Down $2,016,104 (-56%) from 2015

Revenue

Down

$7,431,381

Down $44,419 (-0.6%) from 2015

Expenses

Up

$6,056,614

Up $151,736 (+2.6%) from 2015

Net Income

Down

$1,374,767

Down $196,155 (-12%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2012: $9,126,799Liabilities 2012: $4,155,330Net Assets 2012: $4,971,4692012Assets 2013: $8,734,916Liabilities 2013: $3,979,679Net Assets 2013: $4,755,2372013Assets 2014: $7,871,913Liabilities 2014: $3,793,388Net Assets 2014: $4,078,5252014Assets 2015: $9,295,892Liabilities 2015: $3,598,915Net Assets 2015: $5,696,9772015Assets 2016: $8,658,039Liabilities 2016: $1,582,811Net Assets 2016: $7,075,2282016Assets 2017: $9,363,536Liabilities 2017: $1,566,192Net Assets 2017: $7,797,3442017Assets 2018: $9,940,571Liabilities 2018: $1,540,765Net Assets 2018: $8,399,8062018Assets 2019: $10,455,753Liabilities 2019: $1,587,381Net Assets 2019: $8,868,3722019Assets 2020: $9,575,178Liabilities 2020: $637,414Net Assets 2020: $8,937,7642020Assets 2021: $11,726,149Liabilities 2021: $1,583,343Net Assets 2021: $10,142,8062021Assets 2022: $13,150,540Liabilities 2022: $1,927,005Net Assets 2022: $11,223,5352022Assets 2023: $14,358,588Liabilities 2023: $1,601,804Net Assets 2023: $12,756,7842023Assets 2024: $15,665,541Liabilities 2024: $1,666,537Net Assets 2024: $13,999,0042024

Highlighted filing

2016

Assets$8,658,039
Liabilities$1,582,811
Net Assets$7,075,228

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2012: $5,712,3892012Expenses 2013: $5,723,1142013Revenue 2014: $5,282,780Expenses 2014: $6,004,636Net Income 2014: -$721,8562014Revenue 2015: $7,475,800Expenses 2015: $5,904,878Net Income 2015: $1,570,9222015Revenue 2016: $7,431,381Expenses 2016: $6,056,614Net Income 2016: $1,374,7672016Revenue 2017: $7,019,519Expenses 2017: $6,309,826Net Income 2017: $709,6932017Revenue 2018: $6,957,459Expenses 2018: $6,372,472Net Income 2018: $584,9872018Revenue 2019: $7,327,927Expenses 2019: $6,915,312Net Income 2019: $412,6152019Revenue 2020: $6,519,161Expenses 2020: $6,479,781Net Income 2020: $39,3802020Revenue 2021: $5,312,169Expenses 2021: $4,284,925Net Income 2021: $1,027,2442021Revenue 2022: $7,739,690Expenses 2022: $6,567,555Net Income 2022: $1,172,1352022Revenue 2023: $9,629,111Expenses 2023: $8,179,291Net Income 2023: $1,449,8202023Revenue 2024: $9,860,862Expenses 2024: $8,596,083Net Income 2024: $1,264,7792024

Highlighted filing

2016

Revenue$7,431,381
Expenses$6,056,614
Net Income$1,374,767
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$9,289,546
Mission and Program Overview

Mission

Balletmet will celebrate dance by engaging the community through quality performances, instruction, education programs, and creation of new work.

Dance creation and performances, dance academy instruction and education/community outreach.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,057,843$4,347,780▼ $1,710,063
Savings and Temporary Cash Investments$1,107,291$1,984,377▲ $877,086
Pledges and Grants Receivable$1,338,165$1,716,907▲ $378,742
Cash and Non-Interest-Bearing Accounts$211,485$185,216▼ $26,269
Prepaid Expenses and Deferred Charges$141,511$109,657▼ $31,854
Accounts Receivable$177,088$48,115▼ $128,973
Total Assets$9,295,892$8,658,039▼ $637,853
Other Assets Total$262,509$265,987▲ $3,478
Liabilities
Tax Exempt Bond Liabilities$2,689,167$790,000▼ $1,899,167
Deferred Revenue$645,345$634,745▼ $10,600
Accounts Payable and Accrued Expenses$264,403$158,066▼ $106,337
Total Liabilities$3,598,915$1,582,811▼ $2,016,104
Net Assets / Fund Balance
Unrestricted Net Assets$4,209,005$5,104,767▲ $895,762
Temporarily Rstr Net Assets$1,252,747$1,735,236▲ $482,489
Permanently Rstr Net Assets$235,225$235,225→ $0
Total Net Assets Fund Balance$5,696,977$7,075,228▲ $1,378,251
Total Liabilities and Net Assets / Fund Balance$9,295,892$8,658,039▼ $637,853

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,126,910$765,206$2,892,116
Other Land Buildings$153,786$1,549,293$1,703,079
Leasehold Improvements$954,454$486,237$1,440,691
Equipment$161,334$1,157,558$1,318,892
Land$951,296-$951,296

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$235,225---$235,225
2014$235,225---$235,225
2013$187,643$47,582--$235,225
2012$187,643---$187,643
2011$187,593$50--$187,643
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edward LiangArtistic DirectorFT$129,866$5,093$134,959
Sue PorterExecutive Director (entered 8-15)FT$32,692$421$33,113

Board Members and Trustees

NameTitle
Victoria PowersChair
Mary DuffeyImmediate Past Chair
Cheryl RollerVice Chair
Debora KaneVice Chair
Debra HadleyVice Chair
Jane BradyVice Chair
Jeffrey AyresVice Chair
Lucy PorterVice Chair
Marion FisherVice Chair
Michael ShultzVice Chair
Pamela HutchinsonVice Chair
Press Southworth IiiVice Chair
Cheryl MitchellExecutive Director (exit 5-15)
Beth FisherTrustee
Brett ThorntonTrustee
Cheryl EvansTrustee
Cindy LynchTrustee
Dan SheehanTrustee
Debbie Phillips BowerTrustee
Diane ChangTrustee
Elisa MccurdyTrustee
Heidi YurkiwTrustee
Herbert BreslerTrustee
Jeffrey R LoehnisTrustee
Jim RedmondTrustee
John HaightTrustee
Lance RappTrustee
Laura KleinschmidtTrustee
Linda C Stone MdTrustee
Melissa KassTrustee
Nancy StrauseTrustee
Paul a NaumoffTrustee
Philip TiemanTrustee
Robert TannousTrustee
Robyn WenzkeTrustee
Ronald a Robins JrTrustee
Steven CohenTrustee
Tiffany Strelow CobbTrustee
Tr Gross JrTrustee
Victoria HaywardTrustee
Bonny FowlerTrustee (entered 1-16)
Ellen German BerndtTrustee (entered 1-16)
Scott SmithTrustee (entered 1-16)
Cheryl SimonTrustee (entered 7-15)
Patti CotterTrustee (entered 7-15)
Randall M WaltersTrustee (entered 7-15)
Rebecca SlaymanTrustee (entered 7-15)
Richard SwansonTrustee (entered 7-15)
Thomas WorthamTrustee (entered 7-15)
Catherine EllwoodTrustee (entered 8-15)
Cynthia HengeliTrustee (entered 8-15)
Joe DecolaTrustee (entered 8-15)
Susan DouglassTrustee (entered 8-15)
Adrienne BrokawTrustee (exit 7-15)
Clyde J Fitch JrTrustee (exit 7-15)
Eric NelsonTrustee (exit 7-15)
John VeurinkTrustee (exit 7-15)
Kathy NorthTrustee (exit 7-15)
Ruth UchimuraTrustee (exit 7-15)
Trish CadwalladerSecretary
Patricia JacksonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,114,306
Program Service Revenue
$3,871,804
Investment Income
$387,494
Other Revenue
$57,777
All Other Contributions
$2,495,913
Change in Net Assets
$1,374,767

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$54,522Fair Market Value
Total Noncash Contributions4$54,522-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,431,381
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$267,871
Total Revenue per Audited Statements
$7,699,252
Total Revenue per Form 990
$7,431,381
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,543,496
Other Expenses$2,513,118
Total Fundraising Expense$355,935
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,340,390$177,063$232,592$2,750,045
All Other Expenses$233,931$73,908$15,472$323,311
Payroll Taxes$265,711$29,307$22,048$317,066
Advertising$297,355-$16,413$313,768
Other Employee Benefits$222,474$13,532$10,379$246,385
Current Officers, Directors, Trustees, and Key Employees$130,000$100,000-$230,000
Depreciation Depletion$192,656$16,263-$208,919
Occupancy$138,540$26,042-$164,582
Travel$114,510$2,687-$117,197
Interest$54,814$6,090-$60,904
Other Expenses$44,058$1,829$6,148$52,035
Fees for Services Other$13,772$1,530-$15,302
Fees for Services Accounting$12,496$1,388-$13,884
Fees for Services Legal-$4,367-$4,367
Total Functional Expenses$5,231,369$469,310$355,935$6,056,614

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,321,001
Expenses per Audited Statements$6,056,614
Total Expenses per Form 990$6,056,614
Expenses Not Reported on Form 990$264,387
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$144,035
Fundraising Direct Expenses$139,763
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dance With the Dancers$109,374$75,700$3,781$71,919
Nutcracker Ball$187,600$51,975$14,000$37,975
Total Events$321,134$140,155$134,637$5,518
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AColumbus-franklin County Finance Authority2010-07-01$3,450,000For current refunding on the closing date of all outstanding series 05 bonds

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,450,000$3,381,794$2,660,000$63,256

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The trustees shall be the only members of the coporation. The presidents of affiliated groups shall be ex officio trustees of the corporation and shall have all of the rights and privileges of trustees.

Form 990, Part VI, Section A, Line 7A

A person shall become a member of the corporation by being elected as a trustee.

Form 990, Part VI, Section A, Line 7B

Except where the law, the articles or the regulations otherwise provide, all authority of the corporation shall be vested in and exercised by the board of trustees.

Form 990, Part VI, Section B, Line 11

The board's finance committee, executive committee, audit committee, top management, and board all review the form 990 prior to filing.

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

A conflict of interest questionnaire is given to all board members, and followup is undertaken to get response.

Form 990, Part VI, Section B, Line 15

The executive committee determines the compensation of balletmet's executive and artistic directors.

Form 990, Part VI, Section C, Line 19

Balletmet's governing documents, conflict of interest policy, and financial statements are available upon request. However, they do not have a written whistleblower policy or a written document retention and destruction policy.

Filing and Contact Details

Filer

Filer Name
Ballet Metropolitan Inc
EIN
31-0858562
Phone
6142294860
Address
322 MOUNT VERNON AVENUE, COLUMBUS, OH 43215-2131
Doing Business As
Balletmet Columbus Balletmet

Signing Officer

Name
Sue Porter
Title
Executive Director
Phone
6142294860
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sue Porter
Formed
1974
Legal Domicile
Oh
Voting Board Members
54
Independent Board Members
52
Employees
189
Volunteers
0

Preparer

Firm
Schneider Downs & Co Inc
Address
65 E STATE ST STE 2000, COLUMBUS, OH 43215
Preparer
Eugene Logan
Phone
6146214060
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Balletmet is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (irc). Balletmet has not identified any material uncertain tax positions requiring recognition or disclosure in the financial statements. There were no interest or penalties recognized in the statement of activities for the years ended june 30, 2015 and 2014 related to uncertain tax positions. The statutory tax years remain open to examination.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Special events/benefit functions 139,763. Cost of good sold 41,401.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Special events/benefit functions 139,763. Cost of goods sold 41,401.

Raw XML AppendixShowing 400 of 1,043 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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IRS990/Form990PartVIISectionAGrp/PersonNm15TR GROSS JR
IRS990/Form990PartVIISectionAGrp/PersonNm16JOHN HAIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm17VICTORIA HAYWARD
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