Civic Intelligence

Front Row Players

EIN 81-3445310 • 501(c)3 • Manlius, NY

Pub. 78 Eligible990-N CoverageNTEE A65

Profile

We are a musical theater group for adults of all abilities. The mission of the corporation is to nuture and inspire dramatic performance in adults of all abilities, deliver high quality arts/music instruction in a supportive environment, and provide a venue for each actor to share their voice and passion for performance with their community

131 W Seneca StreetManlius, NY 13104

www.frontrowplayers.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

79th percentile

24%

Higher net margin than 79% of similar nonprofits.

NTEE A65 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$6,000

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

NTEE A65 • <$500k nonprofits • Source year 2025

Asset Growth

89th percentile

111%

Faster asset growth than 89% of similar nonprofits.

NTEE A65 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

12%

Faster revenue growth than 62% of similar nonprofits.

NTEE A65 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$40,365

Up $21,213 (+111%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$40,365

Up $21,213 (+111%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin79th percentile

Revenue

Up

$91,039

Up $9,555 (+12%) from 2024

Expenses

Down

$69,198

Down $7,310 (-9.6%) from 2024

Net Income

Up

$21,841

Up $16,865 (+339%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$60K$40K$20K$0Assets 2023: $32,750Liabilities 2023: $0Net Assets 2023: $32,7502023Assets 2024: $19,152Liabilities 2024: $0Net Assets 2024: $19,1522024Assets 2025: $40,365Net Assets 2025: $40,3652025

Highlighted filing

2025

Assets$40,365
Liabilities-
Net Assets$40,365
Open 2025 Filing

Operations Trend

Revenue Growth62nd percentile

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

$100K$50K$0Revenue 2023: $71,202Expenses 2023: $56,875Net Income 2023: $14,3272023Revenue 2024: $81,484Expenses 2024: $76,508Net Income 2024: $4,9762024Revenue 2025: $91,039Expenses 2025: $69,198Net Income 2025: $21,8412025

Highlighted filing

2025

Revenue$91,039
Expenses$69,198
Net Income$21,841
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$40,365
Liabilities
-
Net assets
$40,365
Revenue
$91,039
Expenses
$69,198
Net income
$21,841
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$40.4$40.4$91.0$69.2$21.8
2024Detailed filing. Detailed filing data is available for this year.$19.2$0.00$19.2$81.5$76.5$4.98
2023Detailed filing. Detailed filing data is available for this year.$32.8$0.00$32.8$71.2$56.9$14.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 16, 2026
Return Version
2025v4.0
Gross Receipts
$110,646
Mission and Program Overview

Mission

We are a musical theater group for adults of all abilities. The mission of the corporation is to nuture and inspire dramatic performance in adults of all abilities, deliver high quality arts/music instruction in a supportive environment, and provide a venue for each actor to share their voice and passion for performance with their community

Program Services

DescriptionGrantsExpenses
THERE ARE TWO SEMESTERS, EACH ENDING WITH A PERFORMANCEWHICH IS PROVIDED TO OUR COMMUNITY. THERE ARE 38 ACTORSENROLLED IN EACH SEMESTER.$0$67,415
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRISTINE BYRNESBusiness MgrPT$6,000-$6,000
DEBORAH CAVANAGHPresidentPT$0--
BRIAN CAVANAGHVice PresidentPT$0--
IRIS EVANSBoard MemberPT$0--
LEO EISNERBoard MemberPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Events$38,200$38,200$19,607$18,593
Total Events$38,200$38,200$22,457$15,743
Filing and Contact Details

Filer

Filer Name
Front Row Players
EIN
81-3445310
Phone
9147158310
Address
131 W SENECA STREET, MANLIUS, NY 13104

Signing Officer

Name
Christine Byrnes
Title
Business Mgr
Phone
9147158310
Signed
2026-02-16

Preparer

Firm
Susan L Reisman
Address
7868 BROADFIELD RD, MANLIUS, NY 13104
Preparer
Susan L Reisman
Phone
3156924169
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“OTHER INCOME 11801.”

Form 990EZ, Part I, Line 16

“Advertising & marketing 754.”

Form 990EZ, Part I, Line 16

“COSTUMES 3000.”

Form 990EZ, Part I, Line 16

“EQUIPMENT 961.”

Form 990EZ, Part I, Line 16

“FACILITY RENTAL 2850.”

Form 990EZ, Part I, Line 16

“FUNDRAISER EXPENSE 1110.”

Form 990EZ, Part I, Line 16

“LIABILITY INSURANCE 211.”

Form 990EZ, Part I, Line 16

“MEETINGS 1306.”

Form 990EZ, Part I, Line 16

“Promotional merchandise 4047.”

Form 990EZ, Part I, Line 16

“SUPPLIES 280.”

Form 990EZ, Part I, Line 16

“WEBSITE 415.”

Form 990EZ, Part I, Line 16

“VIDEO 600.”

Form 990EZ, Part I, Line 16

“TAX EXPENSE 56.”

Raw XML Appendix205 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MANLIUS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt46000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DEBORAH CAVANAGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRIAN CAVANAGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2IRIS EVANS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LEO EISNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CHRISTINE BYRNES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BUSINESS MGR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-628
IRS990EZ/OtherExpensesTotalAmt015590
IRS990EZ/OtherRevenueTotalAmt011801
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0WE ARE A MUSICAL THEATER GROUP FOR ADULTS OF ALL ABILITIES. THE MISSION OF THE CORPORATION IS TO NUTURE AND INSPIRE DRAMATIC PERFORMANCE IN ADULTS OF ALL ABILITIES, DELIVER HIGH QUALITY ARTS/MUSIC INSTRUCTION IN A SUPPORTIVE ENVIRONMENT, AND PROVIDE A VENUE FOR EACH ACTOR TO SHARE THEIR VOICE AND PASSION FOR PERFORMANCE WITH THEIR COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt05426
IRS990EZ/ProgramServiceRevenueAmt015300
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THERE ARE TWO SEMESTERS, EACH ENDING WITH A PERFORMANCEWHICH IS PROVIDED TO OUR COMMUNITY. THERE ARE 38 ACTORSENROLLED IN EACH SEMESTER.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt067415
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt019607
IRS990EZ/SpecialEventsNetIncomeLossAmt018593
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt069198
IRS990EZ/TotalProgramServiceExpensesAmt067415
IRS990EZ/TotalRevenueAmt091039
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.frontrowplayers.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt045639
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt025579
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt034765
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt027115
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt020054
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0153152
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt050006
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt025191
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt035251
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01425
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0123574
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
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IRS990ScheduleA/PublicSupportTotal509Amt0276726
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0276726
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022457
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt038200
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt038200
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt038200
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt038200
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015743
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt019607
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt019607
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02850
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02850
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER INCOME 11801.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADVERTISING & MARKETING 754.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COSTUMES 3000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EQUIPMENT 961.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FACILITY RENTAL 2850.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FUNDRAISER EXPENSE 1110.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LIABILITY INSURANCE 211.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MEETINGS 1306.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROMOTIONAL MERCHANDISE 4047.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SUPPLIES 280.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10WEBSITE 415.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11VIDEO 600.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12TAX EXPENSE 56.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINE BYRNES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MGR
ReturnHeader/BusinessOfficerGrp/PhoneNum09147158310
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRONT ROW PLAYERS
ReturnHeader/Filer/BusinessNameControlTxt0FRON
ReturnHeader/Filer/EIN0813445310
ReturnHeader/Filer/PhoneNum09147158310
ReturnHeader/Filer/USAddress/AddressLine1Txt0131 W SENECA STREET
ReturnHeader/Filer/USAddress/CityNm0MANLIUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013104
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0133802100
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SUSAN L REISMAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07868 BROADFIELD RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANLIUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013104
ReturnHeader/PreparerPersonGrp/PhoneNum03156924169
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN L REISMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-02T11:05:09-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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