Civic Intelligence

Utah Metropolitan Ballet

990 • Fiscal year 2014 • EIN 94-2952809

Sep 01, 2013 to Aug 31, 2014 • Filed on Mar 10, 2015

493 North 1030 WestLindon, UT 84042

(801) 796-7323

Siviq Scores

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

Liabilities / Assets

98th percentile

5.10x

Higher debt load relative to assets than 98% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

95th percentile

1.06x

Higher debt load relative to revenue than 95% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

32nd percentile

-3.5%

Higher net margin than 32% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

41st percentile

-1.5%

Faster asset growth than 41% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

30th percentile

-12%

Faster revenue growth than 30% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$46,471

Down $701 (-1.5%) from 2013

Net Assets

Down

-$190,329

Down $7,860 (-4.3%) from 2013

Liabilities

Up

$236,800

Up $7,159 (+3.1%) from 2013

Revenue

$223,270

No earlier filing loaded for comparison.

Expenses

Down

$231,130

Down $69,301 (-23%) from 2013

Net Income

-$7,860

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2010: $16,919Liabilities 2010: $152,155Net Assets 2010: -$135,2362010Assets 2011: $16,469Liabilities 2011: $153,909Net Assets 2011: -$137,4402011Assets 2012: $14,143Liabilities 2012: $148,519Net Assets 2012: -$134,3762012Assets 2013: $47,172Liabilities 2013: $229,641Net Assets 2013: -$182,4692013Assets 2014: $46,471Liabilities 2014: $236,800Net Assets 2014: -$190,3292014Assets 2015: $28,386Liabilities 2015: $68,890Net Assets 2015: -$40,5042015Assets 2016: $71,562Liabilities 2016: $91,767Net Assets 2016: -$20,2052016Assets 2018: $116,878Liabilities 2018: $76,906Net Assets 2018: $39,9722018Assets 2019: $96,691Liabilities 2019: $123,869Net Assets 2019: -$27,1782019Assets 2020: $78,471Liabilities 2020: $216,047Net Assets 2020: -$137,5762020Assets 2021: $68,047Liabilities 2021: $109,233Net Assets 2021: -$41,1862021Assets 2022: $59,594Liabilities 2022: $106,816Net Assets 2022: -$47,2222022Assets 2023: $76,432Liabilities 2023: $83,417Net Assets 2023: -$6,9852023Assets 2024: $51,795Liabilities 2024: $50,378Net Assets 2024: $1,4172024Assets 2025: $113,996Liabilities 2025: $152,385Net Assets 2025: -$38,3892025

Highlighted filing

2014

Assets$46,471
Liabilities$236,800
Net Assets-$190,329

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $194,560Expenses 2010: $193,629Net Income 2010: $9312010Revenue 2011: $248,173Expenses 2011: $250,377Net Income 2011: -$2,2042011Expenses 2012: $214,0102012Expenses 2013: $300,4312013Revenue 2014: $223,270Expenses 2014: $231,130Net Income 2014: -$7,8602014Revenue 2015: $394,464Expenses 2015: $244,639Net Income 2015: $149,8252015Revenue 2016: $338,843Expenses 2016: $318,544Net Income 2016: $20,2992016Revenue 2018: $413,784Expenses 2018: $365,933Net Income 2018: $47,8512018Revenue 2019: $409,865Expenses 2019: $477,015Net Income 2019: -$67,1502019Revenue 2020: $376,750Expenses 2020: $487,148Net Income 2020: -$110,3982020Revenue 2021: $556,244Expenses 2021: $459,854Net Income 2021: $96,3902021Revenue 2022: $751,117Expenses 2022: $790,508Net Income 2022: -$39,3912022Revenue 2023: $1,136,167Expenses 2023: $1,095,930Net Income 2023: $40,2372023Revenue 2024: $1,124,066Expenses 2024: $1,110,693Net Income 2024: $13,3732024Revenue 2025: $1,085,528Expenses 2025: $1,019,413Net Income 2025: $66,1152025

Highlighted filing

2014

Revenue$223,270
Expenses$231,130
Net Income-$7,860
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Mar 10, 2015
Return Version
2013v4.0
Gross Receipts
$235,584
Mission and Program Overview

Mission

To bring world-class ballet to utah and other audiences. To educate the community on the value of dance as an art and to give the opportunity for all ages to participate.

To bring world-class ballet to utah and other audiences. To educate the community on the value of dance as and art and to give the opportunity for all ages to participate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$186,870$197,030▲ $10,160
Cash and Non-Interest-Bearing Accounts$34,523$26,649▼ $7,874
Prepaid Expenses and Deferred Charges$900$10,250▲ $9,350
Land, Buildings, and Equipment, Net$11,749$9,572▼ $2,177
Total Assets$47,172$46,471▼ $701
Liabilities
Deferred Revenue$40,000$35,000▼ $5,000
Accounts Payable and Accrued Expenses$2,771$4,770▲ $1,999
Total Liabilities$229,641$236,800▲ $7,159
Net Assets / Fund Balance
Unrestricted Net Assets$-182,469$-190,329▼ $7,860
Total Net Assets Fund Balance$-182,469$-190,329▼ $7,860
Total Liabilities and Net Assets / Fund Balance$47,172$46,471▼ $701

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,495$162,213$171,708
Equipment$77$5,570$5,647
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$71,381
Program Service Revenue
$135,442
Investment Income
$0
Other Revenue
$16,447
All Other Contributions
$31,381
Change in Net Assets
$-7,860
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$118,964
Other Expenses$112,166
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$108,330--$108,330
Fees for Services Other$62,051--$62,051
Occupancy$16,735--$16,735
Payroll Taxes$8,287--$8,287
Fees for Services Accounting-$6,755-$6,755
Office Expenses-$2,610-$2,610
Other Employee Benefits$2,347--$2,347
Depreciation Depletion$2,177--$2,177
Insurance$1,408--$1,408
Advertising$1,010--$1,010
Other Expenses$724--$724
Travel$178--$178
Total Functional Expenses$221,765$9,365$0$231,130
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,761
Fundraising Direct Expenses$12,314
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$28,761$28,761$2,790$25,971
Total Events$28,761$28,761$12,314$16,447
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
Loans from Officers, Directors, Trustees, and Key Employees$186,870$197,030▲ $10,160
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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, Page 6, Part VI, Line 11B

Form 990 reviewed by management prior to issuance.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

EIN
94-2952809

Signing Officer

Name
Jacqueline P Colledge
Title
Artistic Director
Signed
2015-03-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacqueline P Colledge
Formed
1984
Legal Domicile
Ut
Voting Board Members
16
Independent Board Members
15
Employees
20
Volunteers
75

Preparer

Preparer
M Paul Winward CPA
Phone
8012256900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Production help 45,551 0 0 orchestra 16,500 0 0

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IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0176658
IRS990/PYOtherRevenueAmt011091
IRS990/PYProgramServiceRevenueAmt0159495
IRS990/PYRevenuesLessExpensesAmt0-48093
IRS990/PYSalariesCompEmpBnftPaidAmt0123773
IRS990/PYTotalExpensesAmt0300431
IRS990/PYTotalRevenueAmt0252338
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7860
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0135442
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt071381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt081752
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt080195
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt085792
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt049866
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0368986
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0728180
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.81640
IRS990ScheduleA/PublicSupportTotal170Amt0368986
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt071381
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt081752
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt080195
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt085792
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt049866
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0368986
IRS990ScheduleA/TotalSupportAmt0368986
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt077
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05570
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05647
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09495
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0162213
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0171708
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09572
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012314
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt05924
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt05924
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028761
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt028761
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028761
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt028761
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0GALA
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt016447
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02790
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02790
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt03600
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt03600
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0104110
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt154254
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt218560
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt317356
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt42750
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd3true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd4true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine10PAYABLE TO COLLEDGE INC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine11ROOTS DOWN UNDER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine12JACQUELINE COLLEDGE SCHOOL OF BALLET
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd3false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd4false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0USED IN OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1USED IN OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2USED IN OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt3USED IN OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt4USED IN OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd3X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd4X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JACQUELINE P COLLEDGE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1MICHELE MOON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD MEMBER OWNED
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2BOARD MEMBER OWNED
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt3BOARD MEMBER OWNED
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt4BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd3false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd4false
IRS990ScheduleL/TotalBalanceDueAmt0197030
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 REVIEWED BY MANAGEMENT PRIOR TO ISSUANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRODUCTION HELP 45,551 0 0 ORCHESTRA 16,500 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt047172
IRS990/TotalAssetsEOYAmt046471
IRS990/TotalAssetsGrp/BOYAmt047172
IRS990/TotalAssetsGrp/EOYAmt046471
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt071381
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09365
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0221765
IRS990/TotalFunctionalExpensesGrp/TotalAmt0231130
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0229641
IRS990/TotalLiabilitiesEOYAmt0236800
IRS990/TotalLiabilitiesGrp/BOYAmt0229641
IRS990/TotalLiabilitiesGrp/EOYAmt0236800

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.15$0.04$1.09$1.02$0.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.05$0.00$1.12$1.11$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.08$0.01$1.14$1.10$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.11$0.05$0.75$0.79$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.11$0.04$0.56$0.46$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.22$0.14$0.38$0.49$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.12$0.03$0.41$0.48$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.08$0.04$0.41$0.37$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.07$0.09$0.02$0.34$0.32$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.07$0.04$0.39$0.24$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.24$0.19$0.22$0.23$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.23$0.18$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.15$0.13$0.21
2011Summary only. Only limited summary data is available for this year.$0.02$0.15$0.14$0.25$0.25$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.15$0.14$0.19$0.19$0.00