Civic Intelligence

Groundworks Dance Theater

990 • Fiscal year 2016 • EIN 34-1856594

May 01, 2015 to Apr 30, 2016 • Filed on Sep 15, 2016

PO Box 18191Cleveland Heights, OH 44118

(216) 751-0088

Siviq Scores

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

Liabilities / Assets

75th percentile

0.27x

Higher debt load relative to assets than 75% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

68th percentile

0.13x

Higher debt load relative to revenue than 68% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

64th percentile

$47,672

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

86th percentile

35%

Faster asset growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

4.8%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$303,460

Up $78,623 (+35%) from 2015

Net Assets

Up

$221,080

Up $83,060 (+60%) from 2015

Liabilities

Down

$82,380

Down $4,437 (-5.1%) from 2015

Revenue

Up

$646,730

Up $29,521 (+4.8%) from 2015

Expenses

Down

$563,670

Down $46,231 (-7.6%) from 2015

Net Income

Up

$83,060

Up $75,752 (+1037%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $191,435Liabilities 2011: $30,212Net Assets 2011: $161,2232011Assets 2012: $226,817Liabilities 2012: $46,810Net Assets 2012: $180,0072012Assets 2013: $180,443Liabilities 2013: $45,959Net Assets 2013: $134,4842013Assets 2014: $206,967Liabilities 2014: $76,255Net Assets 2014: $130,7122014Assets 2015: $224,837Liabilities 2015: $86,817Net Assets 2015: $138,0202015Assets 2016: $303,460Liabilities 2016: $82,380Net Assets 2016: $221,0802016Assets 2017: $213,620Liabilities 2017: $44,151Net Assets 2017: $169,4692017Assets 2018: $286,162Liabilities 2018: $73,344Net Assets 2018: $212,8182018Assets 2019: $211,334Liabilities 2019: $74,866Net Assets 2019: $136,4682019Assets 2020: $100,880Liabilities 2020: $38,035Net Assets 2020: $62,8452020Assets 2021: $531,749Liabilities 2021: $79,978Net Assets 2021: $451,7712021Assets 2022: $509,904Liabilities 2022: $14,576Net Assets 2022: $495,3282022Assets 2023: $273,719Liabilities 2023: $25,558Net Assets 2023: $248,1612023Assets 2024: $210,387Liabilities 2024: $15,096Net Assets 2024: $195,2912024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2016

Assets$303,460
Liabilities$82,380
Net Assets$221,080

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $391,4142011Expenses 2012: $443,8942012Expenses 2013: $520,5102013Revenue 2014: $509,575Expenses 2014: $513,347Net Income 2014: -$3,7722014Revenue 2015: $617,209Expenses 2015: $609,901Net Income 2015: $7,3082015Revenue 2016: $646,730Expenses 2016: $563,670Net Income 2016: $83,0602016Revenue 2017: $597,350Expenses 2017: $648,961Net Income 2017: -$51,6112017Revenue 2018: $640,816Expenses 2018: $608,067Net Income 2018: $32,7492018Revenue 2019: $544,368Expenses 2019: $620,718Net Income 2019: -$76,3502019Revenue 2020: $459,559Expenses 2020: $533,182Net Income 2020: -$73,6232020Revenue 2021: $806,925Expenses 2021: $482,143Net Income 2021: $324,7822021Revenue 2022: $699,752Expenses 2022: $656,195Net Income 2022: $43,5572022Revenue 2023: $491,851Expenses 2023: $739,018Net Income 2023: -$247,1672023Revenue 2024: $654,282Expenses 2024: $707,152Net Income 2024: -$52,8702024Revenue 2025: $109,659Expenses 2025: $283,041Net Income 2025: -$173,3822025

Highlighted filing

2016

Revenue$646,730
Expenses$563,670
Net Income$83,060
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Sep 15, 2016
Return Version
2015v2.1
Gross Receipts
$724,966
Mission and Program Overview

Mission

To promote public awareness of dance theater through the development and presentation of new choreography that encourages collaboration with other art disciplines & stretches the parameters of how and where dance is presented

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$76,241$136,094▲ $59,853
Savings and Temporary Cash Investments$62,036$79,480▲ $17,444
Cash and Non-Interest-Bearing Accounts$30,933$43,806▲ $12,873
Accounts Receivable$50,690$29,900▼ $20,790
Prepaid Expenses and Deferred Charges$2,843$10,355▲ $7,512
Land, Buildings, and Equipment, Net$1,344$3,075▲ $1,731
Total Assets$224,837$303,460▲ $78,623
Other Assets Total$750$750→ $0
Liabilities
Accounts Payable and Accrued Expenses$83,769$67,297▼ $16,472
Deferred Revenue-$12,000-
Other Liabilities$3,048$3,083▲ $35
Total Liabilities$86,817$82,380▼ $4,437
Net Assets / Fund Balance
Temporarily Rstr Net Assets$143,338$170,112▲ $26,774
Unrestricted Net Assets$-5,318$50,968▲ $56,286
Total Net Assets Fund Balance$138,020$221,080▲ $83,060
Total Liabilities and Net Assets / Fund Balance$224,837$303,460▲ $78,623

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,949$42,457$45,406
Other Land Buildings$126$2,904$3,030
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
-General ManaFT$47,672-$47,672
Jack KatzenmeyerArtistic DirectorFT$40,319$4,170$44,489
Revenue and Support

Revenue Composition

Contributions and Grants
$535,006
Program Service Revenue
$65,244
Investment Income
$-56
Other Revenue
$46,536
All Other Contributions
$414,597
Change in Net Assets
$83,060
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$297,114
Other Expenses$266,556
Total Fundraising Expense$2,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,985$14,981-$183,966
Current Officers, Directors, Trustees, and Key Employees$40,319$47,672-$87,991
Occupancy$33,394$10,463-$43,857
Fees for Services Other$25,329$7,274$1,380$33,983
Office Expenses$17,626$13,477-$31,103
Advertising$17,773--$17,773
Other Employee Benefits$14,977--$14,977
Payroll Taxes$4,913$5,267-$10,180
Interest-$7,742-$7,742
Travel$4,340$3,211-$7,551
Fees for Services Accounting-$5,248-$5,248
Insurance-$3,691-$3,691
Information Technology$1,294$1,754-$3,048
Depreciation Depletion-$499-$499
Conferences and Meetings-$446-$446
Other Expenses$41,890$20$699$20
Total Functional Expenses$437,596$123,995$2,079$563,670
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$124,772
Fundraising Direct Expenses$78,236
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Benefit$157,472$124,772$21,963$102,809
Total Events$157,472$124,772$78,236$46,536
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities$3,083
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The federal form 990 was reveiewed by the treasurer of the board, who is a cpa (inactive) and the executive director. The federal form 990 was also provided to each director along with a copy of the independent cpa's review report before it was filed.

Form 990, Page 6, Part VI, Line 12C

All board members and employees are required annually to read and sign the conflict of interest policy and inform management if any conflicts exist.

Form 990, Page 6, Part VI, Line 15A

The executive artistic director's salaries is set by the board and reviewed annually.

Form 990, Page 6, Part VI, Line 15B

All salaried positions are reviewed annually by the executive artistic director in direct communication with the board president. These are agreed to and discussed with the board. Hourly compensation, and fees for service for contracted assistance, are negotiated by the executive artistic director on a case by case basis.

Form 990, Page 6, Part VI, Line 19

Consistent with the requirements of section 6104 (d) of the internal revenue code and the regulations thereunder, copies of the organizations federal form 990 and governing documents shall be made available upon request, in a timely maner, and subject to the charges permitted by law to any individual who requrest it.

Filing and Contact Details

Filer

Filer Name
Groundworks Dancetheater
EIN
34-1856594
Phone
2167510088
Address
PO BOX 18191, CLEVELAND HEIGHTS, OH 44118

Signing Officer

Name
Beth B Rutkowski
Title
General Manager
Phone
2167510088
Signed
2016-09-15
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
17
Employees
11
Volunteers
27

Preparer

Firm
Koester Disalvo and Fried
Address
5587 TURNEY ROAD, GARFIELD HTS, OH 44125
Preparer
Kc Koester
Phone
2164757844
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote public awareness of dance theater through the development and presentation of new choreography that encourages collaboration with other art disciplines & stretches the parameters of how and where dance is presented

Form 990, Page 1, Part I, Line 6

During performances, volunteers help with the sale of tickets at the box office, hand out programs and serve as ushers, and check people into the correct section and assist them in finding the correct seat. Volunteers also help with the benefit, attending committee meetings, greeting and registering benefit attendees and providing assistance as needed.

Financial Statement Notes

Schedule D, Page 3, Part X

Groundworks dancetheater complies with fasb asc 740-accounting for uncertainty in income taxes. Fasb asc 740 details how companies should recognize, measure, present and disclose uncertain tax positions that have been or are expected to be taken. As such, the financial statements would reflect expected future tax consequences of uncertain tax positions presuming the taxing authorities' full knowledge of the position and all relevant facts, if they existed. Management believes that there are no uncertain tax positions. The organization's tax years that remain subject to examination by the internal revenue service are fiscal years ended april 30, 2013 and forward.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
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IRS990/MissionDesc0TO PROMOTE PUBLIC AWARENESS OF DANCE THEATER THROUGH THE DEVELOPMENT AND PRESENTATION OF NEW CHOREOGRAPHY THAT ENCOURAGES COLLABORATION WITH OTHER ART DISCIPLINES & STRETCHES THE PARAMETERS OF HOW AND WHERE DANCE IS PRESENTED
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IRS990/OtherExpensesGrp/Desc1PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc2ENTERTAINMENT & MEALS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt047560
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117684
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL ACTIVITIES 6 EDUCATION WORKSHOPS AT 6 DIFFERENT CLEVELAND AREA SCHOOLS WITH A CULMINATING STUDENT PERFORMANCE AND MATINEE PERFORMANCE FROM GROUNDWORKS 6 EDUCATION WORKSHOPS AT 6 DIFFERENT AKRON AREA SCHOOLS WITH A CULMINATING STUDENT PERFORMANCE AND MATINEE PERFORMANCE FROM GROUNDWORKS 5-WEEK SUMMER CAMP PROGRAM AT ALMIRA PRE K - 8 ACADEMY, INCLUDING 2 CLASSES TWICE A WEEK, SERVING 180 STUDENTS IN UNDERSERVED NEIGHBORHOOD WEEK-LONG RESIDENCY AT HATHAWAY BROWN SCHOOL FOR GRADES K-12, FEATURING 3 PERFORMANCES AND 17 CLASSES SERVING A TOTAL OF 953 STUDENTS
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY ACTIVITIES/INVOLVEMENT A SPECIAL SHOWING OF NEW WORK IN PROGRESS BY GUEST CHOREOGRAPHER FOR 22 INVITED GUESTS AT CSU MASTER CLASS AT CSU WITH GUEST CHOREOGRAPHER WITH 18 STUDENTS AND DANCERS 8TH ANNUAL BENEFIT GALA WITH 400 IN ATTENDANCE ACTION/REACTION, A SPECIAL PROGRAM DESIGNED BY GROUNDWORKS WITH THE GOAL OF MAKING A CONNECTION BETWEEN STUDENTS, STUDYING ART FORMS OTHER THAN DANCE, AND GROUNDWORKS' OWN CREATIVE PROCESS AND THE ART FORM OF CONTEMPORARY DANCE, AT JUDSON PARK WITH 15 SENIORS IN ATTENDANCE.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0372252
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt075079
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.10$2.83$1.73
2024Detailed filing. Detailed filing data is available for this year.$2.10$0.15$1.95$6.54$7.07$0.53
2023Detailed filing. Detailed filing data is available for this year.$2.74$0.26$2.48$4.92$7.39$2.47
2022Detailed filing. Detailed filing data is available for this year.$5.10$0.15$4.95$7.00$6.56$0.44
2021Detailed filing. Detailed filing data is available for this year.$5.32$0.80$4.52$8.07$4.82$3.25
2020Detailed filing. Detailed filing data is available for this year.$1.01$0.38$0.63$4.60$5.33$0.74
2019Detailed filing. Detailed filing data is available for this year.$2.11$0.75$1.36$5.44$6.21$0.76
2018Detailed filing. Detailed filing data is available for this year.$2.86$0.73$2.13$6.41$6.08$0.33
2017Detailed filing. Detailed filing data is available for this year.$2.14$0.44$1.69$5.97$6.49$0.52
2016Detailed filing. Detailed filing data is available for this year.$3.03$0.82$2.21$6.47$5.64$0.83
2015Detailed filing. Detailed filing data is available for this year.$2.25$0.87$1.38$6.17$6.10$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.07$0.76$1.31$5.10$5.13$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.46$1.34$5.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.47$1.80$4.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.30$1.61$3.91