Civic Intelligence

Top Billing Entertainment Performance Academy

990 • Fiscal year 2023 • EIN 45-0644561

Jan 01, 2023 to Dec 31, 2023 • Filed on May 22, 2024

Organization ProfileWWW.TOPBILLINGENT.ORG
165 N Glendora Ave Suite AGlendora, CA 91741

(626) 675-4439

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

19th percentile

-16%

Higher net margin than 19% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

65th percentile

$43,000

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

3rd percentile

-53%

Faster asset growth than 3% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

4.3%

Faster revenue growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Down

$87,069

Down $97,550 (-53%) from 2022

Net Assets

Down

$87,069

Down $97,550 (-53%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin19th percentile

Revenue

Up

$620,342

Up $25,593 (+4.3%) from 2022

Expenses

Up

$717,892

Up $219,784 (+44%) from 2022

Net Income

Down

-$97,550

Down $194,191 (-201%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$400K$300K$200K$100K$0Assets 2013: $2,519Liabilities 2013: $1,1502013Assets 2015: $14,588Liabilities 2015: $0Net Assets 2015: $14,5882015Assets 2016: $1,687Liabilities 2016: $0Net Assets 2016: $1,6872016Assets 2017: $2,243Liabilities 2017: $0Net Assets 2017: $2,2432017Assets 2018: $15,762Liabilities 2018: $0Net Assets 2018: $15,7622018Assets 2019: $7,261Liabilities 2019: $0Net Assets 2019: $7,2612019Assets 2020: $33,124Liabilities 2020: $0Net Assets 2020: $33,1242020Assets 2021: $50,715Liabilities 2021: $0Net Assets 2021: $50,7152021Assets 2022: $184,619Liabilities 2022: $0Net Assets 2022: $184,6192022Assets 2023: $87,069Liabilities 2023: $0Net Assets 2023: $87,0692023Assets 2024: $385,952Liabilities 2024: $28,691Net Assets 2024: $357,2612024

Highlighted filing

2023

Assets$87,069
Liabilities$0
Net Assets$87,069
Open 2023 Filing

Operations Trend

Revenue Growth45th percentile

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

$1.0M$500K$0-$500KRevenue 2013: $27,258Expenses 2013: $25,889Net Income 2013: $1,3692013Revenue 2015: $246,497Expenses 2015: $247,829Net Income 2015: -$1,3322015Revenue 2016: $267,626Expenses 2016: $280,527Net Income 2016: -$12,9012016Revenue 2017: $320,359Expenses 2017: $319,803Net Income 2017: $5562017Revenue 2018: $379,017Expenses 2018: $365,498Net Income 2018: $13,5192018Revenue 2019: $443,438Expenses 2019: $451,939Net Income 2019: -$8,5012019Revenue 2020: $367,195Expenses 2020: $336,805Net Income 2020: $30,3902020Revenue 2021: $403,967Expenses 2021: $386,376Net Income 2021: $17,5912021Revenue 2022: $594,749Expenses 2022: $498,108Net Income 2022: $96,6412022Revenue 2023: $620,342Expenses 2023: $717,892Net Income 2023: -$97,5502023Revenue 2024: $850,318Expenses 2024: $617,870Net Income 2024: $232,4482024

Highlighted filing

2023

Revenue$620,342
Expenses$717,892
Net Income-$97,550
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 22, 2024
Return Version
2023v5.0
Gross Receipts
$620,342
Mission and Program Overview

Mission

Top billing entertainment's goal is to bring professional level instruction and performance opportunities to performers of all ages and abilities at low cost. Our vision is that every performer be treated as if they had "top billing"

TOP BILLINGS CONTINUES TO RECEIVE NUMEROUS ANNUAL NATIONAL YOUTH ARTS AWARDS SUCH AS; BEST LEADING ACTOR IN A MUSICAL, SUPPORTING ACTOR IN A MUSICAL, BEST SOUND DESIGN AND BEST COSTUME DESIGN. THE NUMBERS OF PERFORMERS PARTICIPATING IN OUR PRODUCTIONS CONTINUES TO INCREASE FROM THE PREVIOUS YEAR. MORE INFORMATION CAN BE VIEWED ONLINE AT www.topbillingent.org.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$171,865$43,858▼ $128,007
Cash and Non-Interest-Bearing Accounts$12,754$43,211▲ $30,457
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$184,619$87,069▼ $97,550
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$184,619$87,069▼ $97,550
Total Net Assets Fund Balance$184,619$87,069▼ $97,550
Total Liabilities and Net Assets / Fund Balance$184,619$87,069▼ $97,550
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kristina Keener IvyExecutive DirectorFT$43,000$43,000

Board Members and Trustees

NameTitle
Desiree CabanaPresident
Ashley HarrisonVice President
Jaime ZaldivarFundrais. Coord
Camilla DanisonParent Liaison
Sarah JimenezParent Liaison
Laura GageSecretary
Allison OliverTreasurer
Liza HarwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$59,106
Program Service Revenue
$554,794
Investment Income
$4,840
Other Revenue
$1,602
All Other Contributions
$59,106
Change in Net Assets
$-97,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$430,263
Salaries, Compensation, and Employee Benefits$287,629
Total Fundraising Expense$1,891
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$188,002$33,177-$221,179
Occupancy$57,559$10,158-$67,717
All Other Expenses$48,660$8,585-$57,245
Current Officers, Directors, Trustees, and Key Employees$43,000--$43,000
Fees for Services Other$27,662$4,881-$32,543
Payroll Taxes$19,933$3,517-$23,450
Fees for Services Accounting$19,839$3,501-$23,340
Fees for Services Legal$13,655$2,410-$16,065
Other Expenses$10,640$1,878-$12,518
Office Expenses$7,868$1,389$1,891$11,148
Insurance$9,064$1,599-$10,663
Travel$5,324$939-$6,263
Advertising$3,096$546-$3,642
Total Functional Expenses$615,053$100,948$1,891$717,892
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 executive director reviews a draft of the return prior to filing.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Top Billing Entertainment Performance
EIN
45-0644561
Phone
6266754439
Address
165 N GLENDORA AVE SUITE A, GLENDORA, CA 91741

Signing Officer

Name
Kristina Keener Ivy
Title
Executive Director
Signed
2024-05-22
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
24

Preparer

Firm
Elite Financial Solutions
Address
301 E FOOTHILL BLVD STE 201, ARCADIA, CA 91006
Preparer
William A Harris III CPA
Phone
6262561400
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt033177
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0188002
IRS990/OtherSalariesAndWagesGrp/TotalAmt0221179
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03517
IRS990/PayrollTaxesGrp/ProgramServicesAmt019933
IRS990/PayrollTaxesGrp/TotalAmt023450
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711120
IRS990/ProgramServiceRevenueGrp/BusinessCd1711120
IRS990/ProgramServiceRevenueGrp/BusinessCd2711120
IRS990/ProgramServiceRevenueGrp/Desc0PRODUCTION INCOME
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc2RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0292067
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1208939
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt253788
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0292067
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1208939
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt253788
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0167325
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01874
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0296942
IRS990/PYProgramServiceRevenueAmt0425550
IRS990/PYRevenuesLessExpensesAmt096641
IRS990/PYSalariesCompEmpBnftPaidAmt0201166
IRS990/PYTotalExpensesAmt0498108
IRS990/PYTotalRevenueAmt0594749
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-97550
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0554794
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0171865
IRS990/SavingsAndTempCashInvstGrp/EOYAmt043858
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt059105
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0592875
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0403967
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0362668
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0452118
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01870733
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01874
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01874
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99900
IRS990ScheduleA/PublicSupportPY170Pct00.99910
IRS990ScheduleA/PublicSupportTotal170Amt01870733
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt059105
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0592875
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0403967
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0362668
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0452118
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01870733
IRS990ScheduleA/TotalSupportAmt01872607
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS A DRAFT OF THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0184619
IRS990/TotalAssetsEOYAmt087069
IRS990/TotalAssetsGrp/BOYAmt0184619
IRS990/TotalAssetsGrp/EOYAmt087069
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt059106
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01891
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100948
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0615053
IRS990/TotalFunctionalExpensesGrp/TotalAmt0717892
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0184619
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt087069
IRS990/TotalProgramServiceExpensesAmt0615053
IRS990/TotalProgramServiceRevenueAmt0554794
IRS990/TotalReportableCompFromOrgAmt043000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0561236
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0620342
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0184619
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt087069
IRS990/TravelGrp/ManagementAndGeneralAmt0939
IRS990/TravelGrp/ProgramServicesAmt05324
IRS990/TravelGrp/TotalAmt06263
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0165 N GLENDORA AVE SUITE A
IRS990/USAddress/CityNm0GLENDORA
IRS990/USAddress/StateAbbreviationCd0CA
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IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.TOPBILLINGENT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTINA KEENER IVY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$87,069
Liabilities
$0
Net assets
$87,069
Revenue
$620,342
Expenses
$717,892
Net income
-$97,550
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.86$0.29$3.57$8.50$6.18$2.32
2023Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$6.20$7.18$0.98
2022Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$5.95$4.98$0.97
2021Detailed filing. Detailed filing data is available for this year.$0.51$0.00$0.51$4.04$3.86$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$3.67$3.37$0.30
2019Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$4.43$4.52$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$3.79$3.65$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$3.20$3.20$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$2.68$2.81$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.00$0.15$2.46$2.48$0.01
2013Summary only. Only limited summary data is available for this year.$0.03$0.01$0.27$0.26$0.01