Civic Intelligence

Emerald Ballet Theatre

EIN 59-3841291 • 501(c)3 • Bellevue, WA

Profile

Promotes art/beauty of ballet thru education

12340 Northup WayBellevue, WA 98005

www.emeraldballet.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.10x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.10x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

11th percentile

-75%

Higher net margin than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

88th percentile

$8,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

31st percentile

-19%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

34th percentile

-17%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$184,671

Down $126,129 (-41%) from 2023

Liabilities

Up

$18,907

Up $16,973 (+878%) from 2023

Net Assets

Down

$165,764

Down $143,102 (-46%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin11th percentile

Revenue

Down

$184,936

Down $80,987 (-30%) from 2023

Expenses

Up

$323,142

Up $88,413 (+38%) from 2023

Net Income

Down

-$138,206

Down $169,400 (-543%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$400K$300K$200K$100K$0Assets 2010: $48,960Liabilities 2010: $400Net Assets 2010: $48,5602010Assets 2011: $69,282Liabilities 2011: $15,478Net Assets 2011: $53,8042011Assets 2012: $64,205Liabilities 2012: $3,462Net Assets 2012: $60,7432012Assets 2013: $73,124Liabilities 2013: $3,710Net Assets 2013: $69,4142013Assets 2014: $97,140Liabilities 2014: $9,233Net Assets 2014: $87,9072014Assets 2015: $99,226Liabilities 2015: $10,736Net Assets 2015: $88,4902015Assets 2016: $98,985Liabilities 2016: $18,384Net Assets 2016: $80,6012016Assets 2017: $69,788Liabilities 2017: $3,169Net Assets 2017: $66,6192017Assets 2018: $103,936Liabilities 2018: $0Net Assets 2018: $103,9362018Assets 2019: $130,200Liabilities 2019: $0Net Assets 2019: $130,2002019Assets 2020: $142,065Liabilities 2020: $1,338Net Assets 2020: $140,7272020Assets 2021: $194,949Liabilities 2021: $3,888Net Assets 2021: $191,0612021Assets 2022: $280,738Liabilities 2022: $3,916Net Assets 2022: $276,8222022Assets 2023: $310,800Liabilities 2023: $1,934Net Assets 2023: $308,8662023Assets 2024: $184,671Liabilities 2024: $18,907Net Assets 2024: $165,7642024

Highlighted filing

2024

Assets$184,671
Liabilities$18,907
Net Assets$165,764
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$400K$200K$0-$200KExpenses 2010: $164,6212010Revenue 2011: $91,069Expenses 2011: $85,825Net Income 2011: $5,2442011Revenue 2012: $125,987Expenses 2012: $119,048Net Income 2012: $6,9392012Revenue 2013: $129,205Expenses 2013: $120,534Net Income 2013: $8,6712013Revenue 2014: $148,113Expenses 2014: $129,620Net Income 2014: $18,4932014Revenue 2015: $153,816Expenses 2015: $151,301Net Income 2015: $2,5152015Revenue 2016: $161,544Expenses 2016: $154,535Net Income 2016: $7,0092016Revenue 2017: $149,865Expenses 2017: $178,432Net Income 2017: -$28,5672017Revenue 2018: $182,658Expenses 2018: $147,429Net Income 2018: $35,2292018Revenue 2019: $178,122Expenses 2019: $154,907Net Income 2019: $23,2152019Revenue 2020: $130,463Expenses 2020: $116,880Net Income 2020: $13,5832020Revenue 2021: $182,578Expenses 2021: $132,244Net Income 2021: $50,3342021Revenue 2022: $267,129Expenses 2022: $181,368Net Income 2022: $85,7612022Revenue 2023: $265,923Expenses 2023: $234,729Net Income 2023: $31,1942023Revenue 2024: $184,936Expenses 2024: $323,142Net Income 2024: -$138,2062024

Highlighted filing

2024

Revenue$184,936
Expenses$323,142
Net Income-$138,206
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$184,671
Liabilities
$18,907
Net assets
$165,764
Revenue
$184,936
Expenses
$323,142
Net income
-$138,206
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.85$0.19$1.66$1.85$3.23$1.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.02$3.09$2.66$2.35$0.31
2022Detailed filing. Detailed filing data is available for this year.$2.81$0.04$2.77$2.67$1.81$0.86
2021Detailed filing. Detailed filing data is available for this year.$1.95$0.04$1.91$1.83$1.32$0.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.01$1.41$1.30$1.17$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$1.78$1.55$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$1.83$1.47$0.35
2017Detailed filing. Detailed filing data is available for this year.$0.70$0.03$0.67$1.50$1.78$0.29
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.18$0.81$1.62$1.55$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.11$0.88$1.54$1.51$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.97$0.09$0.88$1.48$1.30$0.18
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.04$0.69$1.29$1.21$0.09
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.03$0.61$1.26$1.19$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.15$0.54$0.91$0.86$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.49$1.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$188,870
Mission and Program Overview

Mission

Promotes art/beauty of ballet thru education

Emerald Ballet Theatre is a non-profit organization dedicated to advancing the arts and enriching the community through education, performance and outreach.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$206,045$113,038▼ $93,007
Cash and Non-Interest-Bearing Accounts$104,755$45,290▼ $59,465
Land, Buildings, and Equipment, Net-$26,343-
Total Assets$310,800$184,671▼ $126,129
Liabilities
Accounts Payable and Accrued Expenses$1,934$18,907▲ $16,973
Total Liabilities$1,934$18,907▲ $16,973
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$308,866$165,764▼ $143,102
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$308,866$165,764▼ $143,102
Total Liabilities and Net Assets / Fund Balance$310,800$184,671▼ $126,129

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$26,343$775$27,118
Equipment$0$19,081$19,081
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Leah ParmanManaging DirectorFT$42,355$42,355
Viktoria TitovaPresident to June 2024PT$8,000$8,000

Board Members and Trustees

NameTitle
Jay LaughlinSecretary, then President from June 2024
James McEachranDirector
Jennifer SiglDirector
Oona LeungDirector
Jaime SouleSecretary
Jeffrey LiuTreasurer
Kim OakesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$69,002
Program Service Revenue
$103,988
Investment Income
$8,727
Other Revenue
$3,219
All Other Contributions
$56,002
Change in Net Assets
$-138,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$176,548
Salaries, Compensation, and Employee Benefits$145,094
Total Fundraising Expense$10,487
Grants and Similar Amounts Paid$1,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$113,343$2,635-$115,978
Other Salaries and Wages$73,291$8,622$4,311$86,224
Current Officers, Directors, Trustees, and Key Employees$44,489$3,911$1,955$50,355
Fees for Services Accounting-$12,680-$12,680
Office Expenses$7,220$887$3,524$11,631
Fees for Services Other$10,616$483$241$11,340
Payroll Taxes$7,238$851$426$8,515
Fees for Services Legal-$8,000-$8,000
Information Technology$2,938$30$30$2,998
Other Expenses$2,298$0$0$2,298
Grants to Domestic Individuals$1,500--$1,500
Depreciation Depletion$760$15-$775
Royalties$681--$681
Insurance-$507-$507
Advertising$245--$245
Total Functional Expenses$273,994$38,661$10,487$323,142
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Erin McEachranRelated to Board DirectorEmploymentNo$17,571
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“Emerald Ballet Theatre dba BelArts Ballet, provides a full draft of Form 990 to all board members prior to filing. All board members have the opportunity to review the filing and ratify the information during a board meeting.”

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

“Emerald Ballet Theatre has a written Conflict of Interest Policy, which board members review annually.”

Form 990, Part VI, Section B, Line 15

“The independent Board of Directors established the compensation for the Managing Director by reviewing compensation for similar positions and utilizing benchmarks of similar organizations. The Board of Directors then approves the compensation. This process was last undertaken in July of 2024. There are no other paid officers or key employees.”

Form 990, Part VI, Section C, Line 19

“Emerald Ballet Theatre dba BelArts Ballet, makes its Form 990, Form 1023, governing documents, conflict of interest policy, and financial statements available to the public upon request. In addition, copies of Form 990 are available on public websites such as propublica.org”

Filing and Contact Details

Filer

Filer Name
Emerald Ballet Theatre
EIN
59-3841291
Phone
4258833405
Address
12340 Northup Way, Bellevue, WA 98005
Doing Business As
BelArts Ballet

Signing Officer

Name
Jeffrey Liu
Title
Treasurer
Phone
4258833405
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Sigl
Formed
2007
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
5
Employees
20
Volunteers
80

Preparer

Firm
Rising Sun Accounting
Address
PO Box 25726, Seattle, WA 98165
Preparer
Samuel Dahlin
Phone
2069395442
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

“The organization is changing the reporting of Program Service Accomplishments from one statement previously to three statements. We are now breaking out Education, Performance, and Outreach into three different programs on the 990.”

Raw XML AppendixShowing 400 of 483 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01934
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt018907
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Emerald Ballet Theatre is a non-profit organization dedicated to advancing the arts and enriching the community through education, performance and outreach.
IRS990/AdvertisingGrp/ProgramServicesAmt0245
IRS990/AdvertisingGrp/TotalAmt0245
IRS990/AllOtherContributionsAmt056002
IRS990/AnnualDisclosureCoveredPrsnInd00
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Accounting with Karyn LLC
IRS990/BooksInCareOfDetail/PhoneNum03603382277
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1222
IRS990/BooksInCareOfDetail/USAddress/CityNm0Rainier
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098576
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IRS990/CashNonInterestBearingGrp/EOYAmt045290
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt01955
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt03911
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt044489
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt050355
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt00
IRS990/CostOfGoodsSoldAmt03934
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt069002
IRS990/CYGrantsAndSimilarPaidAmt01500
IRS990/CYInvestmentIncomeAmt08727
IRS990/CYOtherExpensesAmt0176548
IRS990/CYOtherRevenueAmt03219
IRS990/CYProgramServiceRevenueAmt0103988
IRS990/CYRevenuesLessExpensesAmt0-138206
IRS990/CYSalariesCompEmpBnftPaidAmt0145094
IRS990/CYTotalExpensesAmt0323142
IRS990/CYTotalFundraisingExpenseAmt010487
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0184936
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt015
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0760
IRS990/DepreciationDepletionGrp/TotalAmt0775
IRS990/Desc0Education: From June 27 to August 30, 2024, Emerald Ballet Theatre served approximately 51 students through a series of pop-up classes held at various community venues while we were in transition without a dedicated studio space. Beginning November 11 and continuing through December 31, 2024, we then served approximately 50 students, providing about 30 days of classes with an average of 10 hours of classes per day in our newly established studio. Our objectives during this period were to maintain continuity of training for our dancers during the summer months and to successfully launch our independent ballet school in the fall following separation from another organization. This included completing significant facility updates, enrolling students, hiring and training faculty, and launching a full class schedule. Longer term, our goal is to grow our student body, enhance curriculum and training, and provide high-quality ballet education accessible to dancers of all abilities. The Bounding Boys class was free in 2024 due to grant support.
IRS990/DescribedInSection501c3Ind01
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IRS990/DoingBusinessAsName/BusinessNameLine1Txt0BelArts Ballet
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IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt020
IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/ExpenseAmt0219195
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt012680
IRS990/FeesForServicesAccountingGrp/TotalAmt012680
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt08000
IRS990/FeesForServicesLegalGrp/TotalAmt08000
IRS990/FeesForServicesOtherGrp/FundraisingAmt0241
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0483
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt010616
IRS990/FeesForServicesOtherGrp/TotalAmt011340
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/PersonNm0Leah Parman
IRS990/Form990PartVIISectionAGrp/PersonNm1Viktoria Titova
IRS990/Form990PartVIISectionAGrp/PersonNm2Jay Laughlin
IRS990/Form990PartVIISectionAGrp/PersonNm3Kim Oakes
IRS990/Form990PartVIISectionAGrp/PersonNm4Jeffrey Liu
IRS990/Form990PartVIISectionAGrp/PersonNm5Jaime Soule
IRS990/Form990PartVIISectionAGrp/PersonNm6Oona Leung
IRS990/Form990PartVIISectionAGrp/PersonNm7James McEachran
IRS990/Form990PartVIISectionAGrp/PersonNm8Jennifer Sigl
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Managing Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1President to June 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary, then President from June 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990ProvidedToGvrnBodyInd01
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IRS990/FSAuditedInd00
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IRS990/GrantsToOrganizationsInd00
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IRS990/InsuranceGrp/ManagementAndGeneralAmt0507
IRS990/InsuranceGrp/TotalAmt0507
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IRS990/InvestmentIncomeGrp/ExclusionAmt08727
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/MinutesOfCommitteesInd00
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IRS990/MissionDesc0Emerald Ballet Theatre is a non-profit organization dedicated to advancing the arts and enriching the community through education, performance and outreach.
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IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0308866
IRS990/NetAssetsOrFundBalancesEOYAmt0165764
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt03219
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
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IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0308866
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0165764
IRS990/NoncashContributionsAmt03934
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02635
IRS990/OccupancyGrp/ProgramServicesAmt0113343
IRS990/OccupancyGrp/TotalAmt0115978
IRS990/OfficeExpensesGrp/FundraisingAmt03524
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0887
IRS990/OfficeExpensesGrp/ProgramServicesAmt07220
IRS990/OfficeExpensesGrp/TotalAmt011631
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
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IRS990/OtherExpensesGrp/Desc0Program Supplies
IRS990/OtherExpensesGrp/Desc1State and Local Taxes
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt040
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt09375
IRS990/OtherExpensesGrp/ProgramServicesAmt12298
IRS990/OtherExpensesGrp/TotalAmt09415
IRS990/OtherExpensesGrp/TotalAmt12298
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04311
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08622
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt073291
IRS990/OtherSalariesAndWagesGrp/TotalAmt086224
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0426
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0851
IRS990/PayrollTaxesGrp/ProgramServicesAmt07238
IRS990/PayrollTaxesGrp/TotalAmt08515
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Jennifer Sigl
IRS990/PriorPeriodAdjustmentsAmt0-4896
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611610
IRS990/ProgramServiceRevenueGrp/Desc0Ballet Education, Performance, & Outreach
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0103988
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0103988
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0Performance: On May 18-19, 2024, Emerald Ballet Theatre cast, choreographed, rehearsed, and performed a full-length production of Coppélia at the Northshore Performing Arts Center for an audience of approximately 830 patrons. Additional outreach and partnership performances were presented in May and June. Following the November opening of our new studio, we had originally planned to stage The Nutcracker in December 2024. However, the later-than-expected start to our fall session limited rehearsal time for a full production. Instead, we presented several community outreach performances during November and December, ensuring that students still had stage opportunities and the community could experience live dance. Looking ahead, our goal is to produce two full-length ballets annually and participate in at least 10 outreach events each year, expanding community access to performance.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt041099
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt048674
IRS990/ProgSrvcAccomActy3Grp/Desc0Outreach: Throughout 2024, Emerald Ballet Theatre carried out approximately 10 free community outreach performances as part of our mission to make dance accessible to the broader community. These included spring and summer events at schools, malls, and arts centers, as well as additional outreach performances in November and December after our studio opened. We also distributed about 200 free or reduced-price tickets to veterans, educators, and nonprofit groups. Our objective is to reduce barriers to arts participation and expand cultural access. Longer term, we plan to continue seeking grant support to sustain outreach programming, expand scholarship opportunities, and provide complimentary tickets to underserved audiences.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
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IRS990/PYOtherExpensesAmt0214794
IRS990/PYOtherRevenueAmt07844
IRS990/PYProgramServiceRevenueAmt0187690
IRS990/PYRevenuesLessExpensesAmt031194
IRS990/PYSalariesCompEmpBnftPaidAmt016500
IRS990/PYTotalExpensesAmt0234729
IRS990/PYTotalProfFndrsngExpnsAmt0500
IRS990/PYTotalRevenueAmt0265923
IRS990/QuidProQuoContributionsInd00
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IRS990/ReconcilationRevenueExpnssAmt0-138206
IRS990/RegularMonitoringEnfrcInd00
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IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt058533
IRS990/RoyaltiesGrp/ProgramServicesAmt0681
IRS990/RoyaltiesGrp/TotalAmt0681
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0113038
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019081
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019081
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt026343
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0775
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt027118
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IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026343
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0In 2024, the Nondiscriminatory Policy was published on a page of the website other than the homepage. Going forward, the organization will have the policy published properly on the homepage of its website.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The organization received a grant of $13,000 from The City of Bellevue in 2024.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Erin McEachran
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Related to Board Director
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt017571
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Employment
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is changing the reporting of Program Service Accomplishments from one statement previously to three statements. We are now breaking out Education, Performance, and Outreach into three different programs on the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are no committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Emerald Ballet Theatre dba BelArts Ballet, provides a full draft of Form 990 to all board members prior to filing. All board members have the opportunity to review the filing and ratify the information during a board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Emerald Ballet Theatre has a written Conflict of Interest Policy, which board members review annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The independent Board of Directors established the compensation for the Managing Director by reviewing compensation for similar positions and utilizing benchmarks of similar organizations. The Board of Directors then approves the compensation. This process was last undertaken in July of 2024. There are no other paid officers or key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Emerald Ballet Theatre dba BelArts Ballet, makes its Form 990, Form 1023, governing documents, conflict of interest policy, and financial statements available to the public upon request. In addition, copies of Form 990 are available on public websites such as propublica.org
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/SubjectToExcsTaxNetInvstIncInd00

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