Civic Intelligence

54 Below Inc.

990 • Fiscal year 2024 • EIN 88-2174944

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 14, 2025

Organization ProfileWWW.54BELOW.ORG
254 W 54th St 10th FLNew York, NY 10019

(646) 476-3551

Siviq Scores

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

Liabilities / Assets

100th percentile

3.35x

Higher debt load relative to assets than 100% of similar nonprofits.

2024 filings • NTEE A • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.95x

Higher debt load relative to revenue than 89% of similar nonprofits.

2024 filings • NTEE A • $5M-$10M nonprofits • Source year 2024

Net Margin

30th percentile

-9.8%

Higher net margin than 30% of similar nonprofits.

2024 filings • NTEE A • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$158,549

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2024 filings • NTEE A • $5M-$10M nonprofits • Source year 2024

Asset Growth

5th percentile

-21%

Faster asset growth than 5% of similar nonprofits.

2024 filings • NTEE A • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

56%

Faster revenue growth than 80% of similar nonprofits.

2024 filings • NTEE A • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$2,441,657

Down $657,204 (-21%) from 2023

Net Assets

Down

-$5,738,778

Down $950,117 (-20%) from 2023

Liabilities

Up

$8,180,435

Up $292,913 (+3.7%) from 2023

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin30th percentile

Revenue

Up

$8,597,609

Up $3,078,623 (+56%) from 2023

Expenses

Up

$9,442,349

Up $3,440,688 (+57%) from 2023

Net Income

Down

-$844,740

Down $362,065 (-75%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

$10M$5.0M$0-$5.0M-$10MAssets 2023: $3,098,861Liabilities 2023: $7,887,522Net Assets 2023: -$4,788,6612023Assets 2024: $2,441,657Liabilities 2024: $8,180,435Net Assets 2024: -$5,738,7782024

Highlighted filing

2024

Assets$2,441,657
Liabilities$8,180,435
Net Assets-$5,738,778
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

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

$10M$5.0M$0-$5.0MRevenue 2023: $5,518,986Expenses 2023: $6,001,661Net Income 2023: -$482,6752023Revenue 2024: $8,597,609Expenses 2024: $9,442,349Net Income 2024: -$844,7402024

Highlighted filing

2024

Revenue$8,597,609
Expenses$9,442,349
Net Income-$844,740
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$9,661,303
Mission and Program Overview

Mission

At 54 below, our mission is to preserve and expand the art of the cabaret while providing an unparalleled audience experience. We're committed to growing opportunities for diverse communities of emerging and established artists and to expanding their audiences. We aim to present work that is vivid, immediate, enlightening and entertaining that reflects the world around us and the imagination of the artists. We honor the cabaret tradition and the music and community of broadway by pursuing excellence in content, performance, hospitality and cuisine.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$650,794$472,945▼ $177,849
Inventories for Sale or Use$103,775$86,741▼ $17,034
Accounts Receivable$44,176$51,539▲ $7,363
Cash and Non-Interest-Bearing Accounts$538,804$9,407▼ $529,397
Prepaid Expenses and Deferred Charges$8,592$2,898▼ $5,694
Total Assets$3,098,861$2,441,657▼ $657,204
Other Assets Total$1,752,720$1,818,127▲ $65,407
Liabilities
Other Liabilities$3,711,393$3,651,651▼ $59,742
Unsecured Notes Loans Payable$2,639,382$2,535,019▼ $104,363
Accounts Payable and Accrued Expenses$889,305$1,396,702▲ $507,397
Deferred Revenue$621,653$582,525▼ $39,128
Mortgage Notes Payable Secured by Investment Property$25,789$14,538▼ $11,251
Total Liabilities$7,887,522$8,180,435▲ $292,913
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-4,788,661$-5,738,778▼ $950,117
Total Net Assets Fund Balance$-4,788,661$-5,738,778▼ $950,117
Total Liabilities and Net Assets / Fund Balance$3,098,861$2,441,657▼ $657,204

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$437,669$2,018,684$2,456,353
Other Land Buildings$35,276$579,136$614,412
Equipment$0$513,023$513,023
Other Assets Org$19,031--
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer TepperCreative and Programming DirectorFT$149,890$8,659$158,549
Kathleen GermanDirector of DevelopmentFT$149,620$8,659$158,279
Mandisa BoxilGeneral ManagerFT$146,417$8,659$155,076
Heidi LibbyTreasurerFT$132,510-$132,510
Pier Lamia PorterDeputy Programming DirectorFT$102,875$10,219$113,094
Sandra BowersDirector of Private EventsFT$103,135$8,659$111,794
Richard FrankelManaging DirectorFT$100,000-$100,000
Georgia OssoguineSecretaryPT$51,278-$51,278

Board Members and Trustees

NameTitle
Thomas ViertelChairman
Steven BaruchPresident
Brenda BraxtonDirector
Brian KaltnerDirector
Deborah LandesmanDirector
Howard Lee MorganDirector
James GundersonDirector
Kenneth GreinerDirector
Lee H PerlmanDirector
Lucille WerlinchDirector
Matt MillerDirector
Robert L DilenschneiderDirector
Stanley RichardsDirector
Susan L RaananDirector
Tom HoodDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Marilyn MayePerformance Services12609 BALLENTINE ST, Overland Park, KS 66213$135,425
Norm LewisPerformance Services140 BROADWAY, New York, NY 10005$111,113
Revenue and Support

Revenue Composition

Contributions and Grants
$1,366,315
Program Service Revenue
$4,950,483
Investment Income
$8
Other Revenue
$2,280,803
All Other Contributions
$1,336,562
Change in Net Assets
$-844,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,731,498
Salaries, Compensation, and Employee Benefits$4,678,861
Total Fundraising Expense$220,180
Professional Fundraising Fees$31,750
Grants and Similar Amounts Paid$240

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,210,884$324,975$128,894$3,664,753
Fees for Services Other$2,103,298--$2,103,298
Occupancy$703,099$234,002-$937,101
Payroll Taxes$395,537$32,159$13,547$441,243
Advertising$403,835--$403,835
Other Employee Benefits$259,133$21,069$8,875$289,077
Current Officers, Directors, Trustees, and Key Employees$248,642$25,165$9,981$283,788
Depreciation Depletion$177,850--$177,850
Fees for Services Accounting-$116,190-$116,190
Insurance-$103,827-$103,827
Information Technology$37,021$14,296$27,133$78,450
Office Expenses$57,459$18,017-$75,476
Other Expenses$57,790$4,115-$57,790
Fees for Services Professional Fundraising--$31,750$31,750
All Other Expenses$18,400$5,072-$23,472
Travel$63$20,124-$20,187
Fees for Services Legal-$18,224-$18,224
Conferences and Meetings-$18,003-$18,003
Interest-$13,125-$13,125
Grants to Domestic Individuals$240--$240
Total Functional Expenses$8,250,523$971,646$220,180$9,442,349
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$42,340
Professional Fundraising Fees$31,750
Fundraising Direct Expenses$28,530

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tony Viewing Party$44,756$25,047$4,725$20,322
Lachanze Benefitting$27,337$17,293$14,780$2,513
Total Events$72,093$42,340$28,530$13,810
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$2,086,812
Accrued Interest Payable$1,174,730
Rent Payable$353,297
Escheatment Payable$36,812
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
Yes
Other officer compensation reviewed
Yes
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 A, Line 2

“Thomas viertel and steven baruch are cousins. Thomas viertel, steven baruch and richard frankel have other business ventures together.”

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

“The form 990 is provided to the board for approval before filing.”

Form 990, Part VI, Section B, Line 15

“The finance and administration committee and the independent members of the board approved compensation of non-independent board members. Compensation of other highly paid employees (in excess of $100,000) are reviewed and approved as part of the annual budget process by the independent members of the board.”

Form 990, Part VI, Section C, Line 19

“The organization upon written request will make documents available for public inspection.”

Filing and Contact Details

Filer

Filer Name
54 Below Inc
EIN
88-2174944
Phone
6464763551
Address
254 W 54TH ST 10TH FL, NEW YORK, NY 10019

Signing Officer

Name
Richard Frankel
Title
Managing Director
Phone
6464763551
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Frankel
Formed
2022
Legal Domicile
De
Voting Board Members
16
Independent Board Members
15
Employees
117
Volunteers
0

Preparer

Firm
Citrin Cooperman Advisors LLC
Address
180 PARK AVENUE SUITE 200, FLORHAM PARK, NJ 07932
Preparer
Robert Gilbert
Phone
9732180500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Artist fees: program service expenses 2,037,365. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,037,365. Other fees: program service expenses 65,933. Management and general expenses 0. Fundraising expenses 0. Total expenses 65,933.”

Raw XML AppendixShowing 400 of 692 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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IRS990/ActivityOrMissionDesc0AT 54 BELOW, OUR MISSION IS TO PRESERVE AND EXPAND THE ART OF THE CABARET WHILE PROVIDING AN UNPARALLELED AUDIENCE EXPERIENCE. WE'RE COMMITTED TO GROWING OPPORTUNITIES FOR DIVERSE COMMUNITIES OF EMERGING AND ESTABLISHED ARTISTS AND TO EXPANDING THEIR AUDIENCES. WE AIM TO PRESENT WORK THAT IS VIVID, IMMEDIATE, ENLIGHTENING AND ENTERTAINING THAT REFLECTS THE WORLD AROUND US AND THE IMAGINATION OF THE ARTISTS. WE HONOR THE CABARET TRADITION AND THE MUSIC AND COMMUNITY OF BROADWAY BY PURSUING EXCELLENCE IN CONTENT, PERFORMANCE, HOSPITALITY AND CUISINE.
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IRS990/Desc0THE ORGANIZATION WORKS TO FOSTER AND PROMOTE THE UNDERSTANDING AND APPRECIATION OF THE PERFORMING ARTS AND THE ART FORM OF THE AMERICAN CABARET, SPECIALIZING IN THE MUSIC, HISTORY AND PERFORMERS OF THE AMERICAN MUSICAL THEATRE AND THE GREAT AMERICAN SONGBOOK. THE ORGANIZATION OPERATES A CLASSIC CABARET THEATER THAT FEATURES PERFORMANCES OF THE ABOVE MUSIC PLUS OCCASIONALLY CLASSICAL MUSIC AND OPERA. THE ORGANIZATION ALSO SERVES AS A LABORATORY FOR THE DEVELOPMENT OF NEW MUSIC AND MUSICALS, A TRAINING GROUND FOR NASCENT ARTISTS, A HOME FOR MORE ESTABLISHED ARTISTS TO BROADEN THEIR REPERTOIRE, AND A PLACE FOR COLLECTIVE SOTRYTELLING AND GATHERING.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1MANAGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt18GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt19CREATIVE AND PROGRAMMING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR OF DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR OF PRIVATE EVENTS
IRS990/Form990PartVIISectionAGrp/TitleTxt22DEPUTY PROGRAMMING DIRECTOR
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IRS990/FormationYr02022
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IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GrossSalesOfInventoryAmt03301157
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IRS990/IndoorTanningServicesInd00
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IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt014296
IRS990/InformationTechnologyGrp/ProgramServicesAmt037021
IRS990/InformationTechnologyGrp/TotalAmt078450
IRS990/InsuranceGrp/ManagementAndGeneralAmt0103827
IRS990/InsuranceGrp/TotalAmt0103827
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IRS990/InterestGrp/TotalAmt013125
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0AT 54 BELOW, OUR MISSION IS TO PRESERVE AND EXPAND THE ART OF THE CABARET WHILE PROVIDING AN UNPARALLELED AUDIENCE EXPERIENCE. WE'RE COMMITTED TO GROWING OPPORTUNITIES FOR DIVERSE COMMUNITIES OF EMERGING AND ESTABLISHED ARTISTS AND TO EXPANDING THEIR AUDIENCES. WE AIM TO PRESENT WORK THAT IS VIVID, IMMEDIATE, ENLIGHTENING AND ENTERTAINING THAT REFLECTS THE WORLD AROUND US AND THE IMAGINATION OF THE ARTISTS. WE HONOR THE CABARET TRADITION AND THE MUSIC AND COMMUNITY OF BROADWAY BY PURSUING EXCELLENCE IN CONTENT, PERFORMANCE, HOSPITALITY AND CUISINE.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficeExpensesGrp/ProgramServicesAmt057459
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IRS990/OtherExpensesGrp/Desc2LAUNDRY EXPENSES
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IRS990/OtherExpensesGrp/ProgramServicesAmt1131031
IRS990/OtherExpensesGrp/ProgramServicesAmt278001
IRS990/OtherExpensesGrp/ProgramServicesAmt357790
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IRS990/OtherExpensesGrp/TotalAmt1131031
IRS990/OtherExpensesGrp/TotalAmt282116
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0395537
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02898
IRS990/PrincipalOfficerNm0RICHARD FRANKEL
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IRS990/ProfessionalFundraisingInd01
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IRS990/ProgramServiceRevenueGrp/Desc0ADMISSIONS INCOME
IRS990/ProgramServiceRevenueGrp/Desc1LICENSING INCOME
IRS990/ProgramServiceRevenueGrp/Desc2OTHER ADMISSION INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1113308
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt285988
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04751187
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1113308

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$2,441,657
Liabilities
$8,180,435
Net assets
-$5,738,778
Revenue
$8,597,609
Expenses
$9,442,349
Net income
-$844,740
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.44$8.18$5.74$8.60$9.44$0.84
2023Detailed filing. Detailed filing data is available for this year.$3.10$7.89$4.79$5.52$6.00$0.48