Civic Intelligence

Berkeley Ballet Theatre Inc.

990 • Fiscal year 2022 • EIN 94-2711919

Sep 01, 2021 to Aug 31, 2022 • Filed on Nov 07, 2023

1370 10th StBerkeley, CA 94710

(925) 402-1073

Siviq Scores

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

Liabilities / Assets

77th percentile

0.33x

Higher debt load relative to assets than 77% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

51st percentile

0.09x

Higher debt load relative to revenue than 51% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

68th percentile

18%

Higher net margin than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

57th percentile

$74,347

Higher top officer pay than 57% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

3rd percentile

-34%

Faster asset growth than 3% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

88th percentile

78%

Faster revenue growth than 88% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$457,039

Down $230,556 (-34%) from 2021

Net Assets

Up

$306,162

Up $308,846 (+11507%) from 2021

Liabilities

Down

$150,877

Down $539,402 (-78%) from 2021

Revenue

Up

$1,708,534

Up $747,503 (+78%) from 2021

Expenses

Up

$1,405,010

Up $194,970 (+16%) from 2021

Net Income

Up

$303,524

Up $552,533 (+222%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $385,884Liabilities 2011: $184Net Assets 2011: $385,7002011Assets 2012: $407,093Liabilities 2012: $3,843Net Assets 2012: $403,2502012Assets 2013: $441,926Liabilities 2013: $0Net Assets 2013: $441,9262013Assets 2014: $365,133Liabilities 2014: $2,020Net Assets 2014: $363,1132014Assets 2015: $364,741Liabilities 2015: $526Net Assets 2015: $364,2152015Assets 2016: $456,786Liabilities 2016: $0Net Assets 2016: $456,7862016Assets 2017: $340,957Liabilities 2017: $0Net Assets 2017: $340,9572017Assets 2018: $884,788Liabilities 2018: $395,822Net Assets 2018: $488,9662018Assets 2019: $689,415Liabilities 2019: $357,269Net Assets 2019: $332,1462019Assets 2020: $640,436Liabilities 2020: $394,111Net Assets 2020: $246,3252020Assets 2021: $687,595Liabilities 2021: $690,279Net Assets 2021: -$2,6842021Assets 2022: $457,039Liabilities 2022: $150,877Net Assets 2022: $306,1622022Assets 2023: $449,029Liabilities 2023: $115,849Net Assets 2023: $333,1802023Assets 2024: $328,482Liabilities 2024: $73,851Net Assets 2024: $254,6312024

Highlighted filing

2022

Assets$457,039
Liabilities$150,877
Net Assets$306,162

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $693,193Expenses 2011: $669,805Net Income 2011: $23,3882011Revenue 2012: $727,527Expenses 2012: $709,977Net Income 2012: $17,5502012Revenue 2013: $782,282Expenses 2013: $743,606Net Income 2013: $38,6762013Revenue 2014: $456,719Expenses 2014: $535,532Net Income 2014: -$78,8132014Revenue 2015: $945,824Expenses 2015: $944,722Net Income 2015: $1,1022015Revenue 2016: $887,722Expenses 2016: $795,151Net Income 2016: $92,5712016Revenue 2017: $773,106Expenses 2017: $888,935Net Income 2017: -$115,8292017Revenue 2018: $1,247,286Expenses 2018: $1,099,277Net Income 2018: $148,0092018Revenue 2019: $970,433Expenses 2019: $1,127,253Net Income 2019: -$156,8202019Revenue 2020: $1,045,607Expenses 2020: $1,131,428Net Income 2020: -$85,8212020Revenue 2021: $961,031Expenses 2021: $1,210,040Net Income 2021: -$249,0092021Revenue 2022: $1,708,534Expenses 2022: $1,405,010Net Income 2022: $303,5242022Revenue 2023: $1,651,137Expenses 2023: $1,611,249Net Income 2023: $39,8882023Revenue 2024: $1,530,071Expenses 2024: $1,661,070Net Income 2024: -$130,9992024

Highlighted filing

2022

Revenue$1,708,534
Expenses$1,405,010
Net Income$303,524
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Nov 7, 2023
Return Version
2021v4.1
Gross Receipts
$1,741,111
Mission and Program Overview

Mission

Berkeley Ballet Theater's mission is to provide rigorous classical ballet training in a diverse and nurturing environment to students of all ages and to enrich the community by providing the joy of dance to everyone. BBT offers the highest quality dance training from beginning to professional levels, supports a preprofessional youth company, introduces ballet to young audiences through an outreach program, is committed to access, diversity, and equity in students and faculty, offers special classes to boys and provides economic assistance to promising dancers in need of financial assistance.

Berkeley ballet theater's mission is to provide rigorous classical ballet training in a diverse and nurturing environment to students of all ages and to enrich the community by providing the joy of dance to everyone.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$511,773$336,755▼ $175,018
Land, Buildings, and Equipment, Net$152,588$99,552▼ $53,036
Prepaid Expenses and Deferred Charges$20,732$20,732→ $0
Savings and Temporary Cash Investments$2,502$0▼ $2,502
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$687,595$457,039▼ $230,556
Other Assets Total-$0-
Liabilities
Other Liabilities$465,774--
Mortgage Notes Payable Secured by Investment Property$213,797$150,055▼ $63,742
Accounts Payable and Accrued Expenses$10,708$822▼ $9,886
Total Liabilities$690,279$150,877▼ $539,402
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-19,409$268,492▲ $287,901
Net Assets With Donor Restrictions$16,725$37,670▲ $20,945
Total Net Assets Fund Balance$-2,684$306,162▲ $308,846
Total Liabilities and Net Assets / Fund Balance$687,595$457,039▼ $230,556

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$140,973$163,657$304,630
Leasehold Improvements$-18,607$34,607$16,000
Other Land Buildings$-2,436$10,936$8,500
Equipment$-20,378$25,178$4,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ali GriffinExecutive DirectorFT$74,347$74,347

Board Members and Trustees

NameTitle
Gordon GladstonePresident
Tienne LeeVice President
David FeatherstoneDirector
Mia MasiaDirector
Mollie HartDirector
Rob DepewDirector
Roderick McfarlandDirector
Trista BernsteinDirector
Lorna KollmeyerSecretary
Stacey MaySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$765,510
Program Service Revenue
$943,020
Investment Income
$4
Other Revenue
$0
All Other Contributions
$230,663
Change in Net Assets
$303,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$780,553
Other Expenses$624,457
Total Fundraising Expense$136,371
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$459,187$57,399$57,398$573,984
Occupancy$201,410$25,176$25,176$251,762
Payroll Taxes$89,832$11,229$11,229$112,290
Current Officers, Directors, Trustees, and Key Employees$52,043$14,869$7,435$74,347
Depreciation Depletion$42,429$5,304$5,303$53,036
Fees for Services Accounting$38,062$4,758$4,758$47,578
Fees for Services Other$24,368$3,047$3,046$30,461
All Other Expenses$17,291$2,161$6,422$25,874
Office Expenses$19,590$2,449$2,449$24,488
Other Employee Benefits$15,946$1,993$1,993$19,932
Insurance$15,030$1,879$1,879$18,788
Other Expenses$9,779$1,223$1,222$12,224
Interest$7,926$991$991$9,908
Travel$2,932$367$366$3,665
Fees for Services Legal$532$67$66$665
Advertising$525$66$65$656
Total Functional Expenses$1,129,087$139,552$136,371$1,405,010
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$32,577
Fundraising Gross Income$32,577
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Gala$46,000$32,577$5,500$27,077
Total Events$46,000$32,577$32,577-
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
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
Yes
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, Line 11B: Form 990 Review Process

The finance committee of the board of directors, comprised of at least one executive officer, reviews the form 990 and makes copies available to other officers and directors upon request.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization monitors and enforces compliance with the conflict of interest policy by distributing a questionnaire to all board members requiring them to disclose any conflicts. These questionnaires are then reviewed by the entire board of directors.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation is always commensurate with comparability data and is approved when the budget is approved.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation is always commensurate with comparability data and is approved when the budget is approved.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Berkeley Ballet Theater Inc
EIN
94-2711919
Phone
9254021073
Address
1370 10TH ST, BERKELEY, CA 94710

Signing Officer

Name
Ali Griffin
Title
Executive Director
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
27
Volunteers
140

Preparer

Firm
Eva 990 & Associates
Address
4200 PARK BLVD 531, OAKLAND, CA 94602
Preparer
Eva Konigsberg
Phone
5105459731
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Post:ballet: Berkeley Ballet Theaters dancers and community are connected to the creative process of a professional company that has gained local and national recognition for making work that is inventive, focused, sophisticated, and anything but risk averse (SF Chronicle). Offering professional-level performance opportunities and inspiring workshop experiences to BBT dancers, this partnership amplifies both organizations shared values of artistic excellence, inclusivity, passion, and imagination. Whether a dancer is interested in pursuing pre-professional training in the Youth Division or experiencing the joy of movement in the Adult Division, this partnership with Post:ballet enriches each dancers experience at BBT and cultivates a collaborative relationship between members of both organizations communities. OTHER PROGRAM SERVICES 5: Dance for PD: Dance for PD originated as a collaboration between the Mark Morris Dance Group and the Brooklyn Parkinson Group, a chapter of the National Parkinson Foundation. The Dance for PD teaching method is built on one fundamental premise: professionally-trained dancers are movement experts whose knowledge is useful to persons with PD. Dancers know all about stretching and strengthening muscles, and about balance and rhythm. Most importantly, dancers know how to use their thoughts, imagination, eyes, ears, and touch to control their movements. While dancing, whether in chairs, at a barre, or standing, everyone in the class explores comfortable dance movements in an enjoyable, non-pressured, social environment in which live music energizes, enriches, and empowers. Dance for PD originated as a collaboration between the Mark Morris Dance Group and the Brooklyn Parkinson Group, a chapter of the National Parkinson Foundation. The Dance for PD teaching method is built on one fundamental premise: professionally-trained dancers are movement experts whose knowledge is useful to persons with PD. Dancers know all about stretching and strengthening muscles, and about balance and rhythm. Most importantly, dancers know how to use their thoughts, imagination, eyes, ears, and touch to control their movements. While dancing, whether in chairs, at a barre, or standing, everyone in the class explores comfortable dance movements in an enjoyable, non-pressured, social environment in which live music energizes, enriches, and empowers.

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IRS990/Desc0Youth Division: Serving Dancers age 7 - 21 years old: BBT's Youth Division provides dancers with the opportunity to study classical ballet in a disciplined, professional atmosphere that is also supportive of each student's unique talents, passions, and creative voice. Our commitment to offering a rigorous syllabus in an inclusive space, equips students with exceptional training that can launch them into a professional dance career or a lifelong, meaningful connection to ballet. The nurturing, encouraging, and body positive environment at BBT also gives students the confidence and persistence to make an impact in whatever life path they choose.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
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IRS990/MissionDesc0BERKELEY BALLET THEATER OFFERS THE HIGHEST QUALIY DANCE TRAINING FROM BEGINNING TO PROFESSIONAL LEVELS, SUPPORTS A PREPROFESSIONAL YOUTH COMPANY, INTRODUCES BALLET TO YOUNG AUDIENCES THROUGH AN OUTREACH PROGRAM, IS COMMITTED TO ACCESS, DIVERSITY AND EQUITY IN STUDENTS AND FACULTY, OFFERS SPECIAL CLASSES TO BOYS AND PROVIDES ECONOMIC ASSISTANCE TO PROMISING DANCERS IN NEED OF FINANCIAL ASSISTANCE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Adult Division: BBTs Adult Open Division offers weekly classes at all levels led by a member of BBTs celebrated Faculty and featuring live accompaniment at Beginner, Intermediate, and Advanced levels. Classes are designed for dancers to begin at any time! Please see the Level descriptions below to select an appropriate class. BBTs Open Division combines the highest level of ballet training with a positive atmosphere that cultivates community and celebrates individuality.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Post:ballet: Berkeley Ballet Theaters dancers and community are connected to the creative process of a professional company that has gained local and national recognition for making work that is inventive, focused, sophisticated, and anything but risk averse (SF Chronicle). Offering professional-level performance opportunities and inspiring workshop experiences to BBT dancers, this partnership amplifies both organizations shared values of artistic excellence, inclusivity, passion, and imagination. Whether a dancer is interested in pursuing pre-professional training in the Youth Division or experiencing the joy of movement in the Adult Division, this partnership with Post:ballet enriches each dancers experience at BBT and cultivates a collaborative relationship between members of both organizations communities.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.33$0.07$0.25$1.53$1.66$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.45$0.12$0.33$1.65$1.61$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.46$0.15$0.31$1.71$1.41$0.30
2021Detailed filing. Detailed filing data is available for this year.$0.69$0.69$0.00$0.96$1.21$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.39$0.25$1.05$1.13$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.69$0.36$0.33$0.97$1.13$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.88$0.40$0.49$1.25$1.10$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.77$0.89$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.89$0.80$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.95$0.94$0.00
2014Summary only. Only limited summary data is available for this year.$0.37$0.00$0.36$0.46$0.54$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.78$0.74$0.04
2012Summary only. Only limited summary data is available for this year.$0.41$0.00$0.40$0.73$0.71$0.02
2011Summary only. Only limited summary data is available for this year.$0.39$0.00$0.39$0.69$0.67$0.02