Civic Intelligence

Front Row Center Inc.

990 • Fiscal year 2024 • EIN 35-2796773

Jan 01, 2024 to Dec 31, 2024 • Filed on May 13, 2025

Organization ProfileFRONTROWCENTER.LIVE
3245 University Avenue Suite 1610San Diego, CA 92104

(619) 870-6218

Siviq Scores

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

Liabilities / Assets

58th percentile

0.02x

Higher debt load relative to assets than 58% of similar nonprofits.

2024 filings • NTEE A60 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.00x

Higher debt load relative to revenue than 54% of similar nonprofits.

2024 filings • NTEE A60 • <$500k nonprofits • Source year 2024

Net Margin

49th percentile

3.1%

Higher net margin than 49% of similar nonprofits.

2024 filings • NTEE A60 • <$500k nonprofits • Source year 2024

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • NTEE A60 • <$500k nonprofits • Source year 2024

Asset Growth

75th percentile

46%

Faster asset growth than 75% of similar nonprofits.

2024 filings • NTEE A60 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

159%

Faster revenue growth than 92% of similar nonprofits.

2024 filings • NTEE A60 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$25,574

Up $8,011 (+46%) from 2023

Net Assets

Up

$25,074

Up $8,011 (+47%) from 2023

Liabilities

Flat

$500

Flat from 2023

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin49th percentile

Revenue

Up

$259,454

Up $159,244 (+159%) from 2023

Expenses

Up

$251,443

Up $168,296 (+202%) from 2023

Net Income

Down

$8,011

Down $9,052 (-53%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth75th percentile

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

$30K$20K$10K$0Assets 2023: $17,563Liabilities 2023: $500Net Assets 2023: $17,0632023Assets 2024: $25,574Liabilities 2024: $500Net Assets 2024: $25,0742024

Highlighted filing

2024

Assets$25,574
Liabilities$500
Net Assets$25,074
Open 2024 Filing

Operations Trend

Revenue Growth92nd percentile

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

$300K$200K$100K$0Revenue 2023: $100,210Expenses 2023: $83,147Net Income 2023: $17,0632023Revenue 2024: $259,454Expenses 2024: $251,443Net Income 2024: $8,0112024

Highlighted filing

2024

Revenue$259,454
Expenses$251,443
Net Income$8,011
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$259,454
Mission and Program Overview

Mission

Front row center inc is focused on providing equitable and accessible youth theatrical opportunities, through exeptional educational programming, theatrical productions, and workshops.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$17,261$23,313▲ $6,052
Land, Buildings, and Equipment, Net-$1,959-
Inventories for Sale or Use$302$302→ $0
Total Assets$17,563$25,574▲ $8,011
Liabilities
Other Liabilities$500$500→ $0
Total Liabilities$500$500→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,063$25,074▲ $8,011
Total Net Assets Fund Balance$17,063$25,074▲ $8,011
Total Liabilities and Net Assets / Fund Balance$17,563$25,574▲ $8,011

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,959$218$2,177
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Alex De CostaPresident
Heidi LawrenceEvent Direct
Poly BildSecretary
Nancy PenaTreasurer
Elisa HilliardVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$18,378
Program Service Revenue
$241,076
Investment Income
$0
Other Revenue
$0
All Other Contributions
$18,378
Change in Net Assets
$8,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,278
Salaries, Compensation, and Employee Benefits$93,165
Total Fundraising Expense$16,272
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$64,680$14,363$5,474$84,517
Occupancy$34,163$9,698$1,050$44,911
All Other Expenses$28,528$8,136$1,525$38,189
Fees for Services Other$10,128$267$102$10,497
Other Expenses$28$1,733$7,350$9,111
Payroll Taxes$5,788$1,285$490$7,563
Office Expenses$4,446$2,565$47$7,058
Fees for Services Accounting-$1,343-$1,343
Other Employee Benefits$830$185$70$1,085
Insurance-$867-$867
Advertising$420$284$111$815
Information Technology-$484-$484
Depreciation Depletion-$218-$218
Travel$40--$40
Total Functional Expenses$192,261$42,910$16,272$251,443
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits Held$500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
No
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

“Tax return is provided to the board for review and approval prior to filing.”

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

“Board of directors reports any conflicts of interest annualy by completing and signing a conflict of interest statement.”

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

“Compensation of key employees is determined by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Records of governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Front Row Center Inc
EIN
35-2796773
Phone
6198706218
Address
3245 UNIVERSITY AVENUE SUITE 1610, SAN DIEGO, CA 92104

Signing Officer

Name
Michael Kirsch
Title
Executive Director
Phone
6198706218
Signed
2025-05-13

Organization Details

Principal Officer
Alex De Costa
Formed
2023
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
8

Preparer

Firm
Batten Accountancy Inc
Address
4696 GREENE ST, SAN DIEGO, CA 92107-1420
Preparer
Jere R Batten CPA
Phone
6195016359
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Sets 6,775 868 0 sound 5,189 1,373 0 lighting 1,752 4,614 0 concessions/refreshments 4,601 165 1,482 props 3,874 0 0 supplies 2,514 214 43 awards/prizes 2,569 0 0 telephone 0 676 0 equipment rental 662 0 0 hair and make up 577 0 0 special effects 15 226 0 total 28,528 8,136 1,525”

Raw XML Appendix360 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS REPORTS ANY CONFLICTS OF INTEREST ANNUALY BY COMPLETING AND SIGNING A CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RECORDS OF GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SETS 6,775 868 0 SOUND 5,189 1,373 0 LIGHTING 1,752 4,614 0 CONCESSIONS/REFRESHMENTS 4,601 165 1,482 PROPS 3,874 0 0 SUPPLIES 2,514 214 43 AWARDS/PRIZES 2,569 0 0 TELEPHONE 0 676 0 EQUIPMENT RENTAL 662 0 0 HAIR AND MAKE UP 577 0 0 SPECIAL EFFECTS 15 226 0 TOTAL 28,528 8,136 1,525
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/TotalAssetsEOYAmt025574
IRS990/TotalAssetsGrp/BOYAmt017563
IRS990/TotalAssetsGrp/EOYAmt025574
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt018378
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016272
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042910
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0192261
IRS990/TotalFunctionalExpensesGrp/TotalAmt0251443
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0500
IRS990/TotalLiabilitiesEOYAmt0500
IRS990/TotalLiabilitiesGrp/BOYAmt0500
IRS990/TotalLiabilitiesGrp/EOYAmt0500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017063
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt025074
IRS990/TotalProgramServiceExpensesAmt0192261
IRS990/TotalProgramServiceRevenueAmt0241076
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0241076
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0259454
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017563
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt025574
IRS990/TravelGrp/ProgramServicesAmt040
IRS990/TravelGrp/TotalAmt040
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05663 KELTON CT
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092114
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0FRONTROWCENTER.LIVE
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL KIRSCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06198706218
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRONT ROW CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0FRON
ReturnHeader/Filer/EIN0352796773
ReturnHeader/Filer/PhoneNum06198706218
ReturnHeader/Filer/USAddress/AddressLine1Txt03245 UNIVERSITY AVENUE SUITE 1610
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092104
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BATTEN ACCOUNTANCY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04696 GREENE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0921071420
ReturnHeader/PreparerPersonGrp/PhoneNum06195016359
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JERE R BATTEN CPA
ReturnHeader/ReturnTs02025-05-14T14:43:54-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,574
Liabilities
$500
Net assets
$25,074
Revenue
$259,454
Expenses
$251,443
Net income
$8,011
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.25$2.59$2.51$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.17$1.00$0.83$0.17