AMERICAN CABARET THEATRE INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CABARET THEATRE INC (EIN 31-1225154)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-06-08
IRS object ID
202021609349300512
Schema version
2019v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-06-08T08:48:52-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN352001633PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1YOUNT & COMPANY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15665 NORTH POST ROAD SUITE 110AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46216ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311225154EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CABARET THEATRE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3172751169PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1924 N PENNSYLVANIA ST SUITE BAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHANNON FORSELLPersonNm
Person TitleCEOPersonTitleTxt
Phone3172751169PhoneNum
Signature2020-05-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSEPH DANIEL HOLTPreparerPersonNm
PTINP00275366PTIN
Phone3175461020PhoneNum
Preparation2020-06-08PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address74.93.69.213IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-06-08IPDt
IP Tm08:48:52IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id696C72F6C9E2DE78D68CA825A57B131B2D4F6E17AtSubmissionCreationDeviceId
At Submission Filing Device Id1EB445AF7BFC78BC5E4DDBDA2929E9FC79CE0BAAAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1DBA THE CABARETBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerSHANNON FORSELLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1924 N PENNSYLVANIA ST SUITE BAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,378,050GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.THECABARET.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1987FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionDEDICATED TO ELEVATING AND PROMOTING THE CABARET ART FORM BY ENTERTAINING, EDUCATING, AND ENGAGING AUDIENCES AND ARTISTS THROUGH WORLD-CLASS PERFORMANCE. OUR VISION IS TO EXPAND OUR REACH AND INFLUENCE AS A NATIONALLY RENOWNED CABARET WHERE PREMIER PERFORMANCE AND RADICAL HOSPITALITY INTERSECT TO CREATE AN EXPERIENCE FOR ALL THAT IS UNIQUELY THE CABARET.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers175TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$609,561PYContributionsGrantsAmt
CY Contributions Grants$662,625CYContributionsGrantsAmt
PY Program Service Revenue$406,224PYProgramServiceRevenueAmt
CY Program Service Revenue$512,376CYProgramServiceRevenueAmt
PY Investment Income-$10,325PYInvestmentIncomeAmt
CY Investment Income$88,327CYInvestmentIncomeAmt
PY Other Revenue$47,322PYOtherRevenueAmt
CY Other Revenue$45,424CYOtherRevenueAmt
PY Total Revenue$1,052,782PYTotalRevenueAmt
CY Total Revenue$1,308,752CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$337,288PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$420,421CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$180,572CYTotalFundraisingExpenseAmt
PY Other Expenses$925,374PYOtherExpensesAmt
CY Other Expenses$931,746CYOtherExpensesAmt
PY Total Expenses$1,262,662PYTotalExpensesAmt
CY Total Expenses$1,352,167CYTotalExpensesAmt
PY Revenues Less Expenses-$209,880PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$43,415CYRevenuesLessExpensesAmt
Total Assets BOY$2,237,148TotalAssetsBOYAmt
Total Assets EOY$2,319,813TotalAssetsEOYAmt
Total Liabilities BOY$137,409TotalLiabilitiesBOYAmt
Total Liabilities EOY$263,489TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,099,739NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,056,324NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionDEDICATED TO ELEVATING AND PROMOTING THE CABARET ART FORM BY ENTERTAINING, EDUCATING, AND ENGAGING AUDIENCES AND ARTISTS THROUGH WORLD-CLASS PERFORMANCE. OUR VISION IS TO EXPAND OUR REACH AND INFLUENCE AS A NATIONALLY RENOWNED CABARET WHERE PREMIER PERFORMANCE AND RADICAL HOSPITALITY INTERSECT TO CREATE AN EXPERIENCE FOR ALL THAT IS UNIQUELY THE CABARET.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$895,137ExpenseAmt
Revenue$413,731RevenueAmt
DescTHE CABARET IS INDIANA'S ONLY ORGANIZATION DEDICATED TO THE ART OF PROFESSIONAL CABARET PERFORMANCE. RECOGNIZED AS A PREMIER NATIONAL AND INTERNATIONAL CABARET ORGANIZATION, THE CABARET'S ANNUAL PERFORMANCE SEASON INCLUDES AN AVERAGE OF 40 PERFORMANCES FEATURING ACCLAIMED NATIONAL AND INTERNATIONAL PERFORMERS, AS WELL AS INDIANAPOLIS' LOCAL AND EMERGING TALENT. THE CABARET'S PERFORMANCES ADD DEPTH TO THE CITY'S VIBRANT CULTURE SCENE, OFFERING UNFORGETTABLE NIGHTS OF MUSIC, SATIRE, COMEDY, AND STOREYTELLING. CAPTIVATING PERFORMERS, IN AN UP-CLOSE PERSONAL SETTING, ENGAGE AUDIENCES IN A MUSICAL JOURNEY THAT IS ONLY POSSIBLE THROUGH AN INTIMATE SPACE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$24,960ExpenseAmt
Revenue$39,736RevenueAmt
DescDEVELOPING THE NEXT GENERATION OF CABARET PERFORMERS IS CENTRAL TO THE ORGANIZATION'S MISSION. BUILDING ON ITS ARTISTIC STRENGTHS, THE CABARET OFFERS HIGH-QUALITY, HANDS ON EDUCATIONAL OPPORTUNITIES TO YOUTH AND ASPIRING PERFORMERS THROUGH MASTER CLASSES WITH NATIONAL ARTISTS, INTENSIVE CABARET COURSES, PERFORMANCE SKILLS CLASSES, PRE-SHOW PERFORMANCE SPOTLIGHTS AND FULL CABARET SHOW PERFORMANCES. THE CABARET PARTNERS WITH AREA HIGH SCHOOLS AND BALL STATE UNIVERSITY'S THEATRE AND DANCE DEPARTMENT TO PROVIDE EXPERIENTAL LEARNING AND PERFORMANCE OPPORTUNITIES FOR STUDENTS EACH SEMESTER. MORE THAN 2,500 YOUTH AND ASPIRING PERFORMERS ARE SERVED ANNUALLY THROUGH THE CABARET'S EDUCATIONAL AND OUTREACH PROGRAMS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$108,349ExpenseAmt
Revenue$58,909RevenueAmt
DescOTHER PROGRAM EXPENSESDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$108,349TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$58,909TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$1,028,446TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document20IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSHANNON FORSELLPersonNm
Phone3172751169PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1924 N PENNSYLVANIA ST SUITE BAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
KAREN ARLAND
DIRECTOR10.00Yes (X)$0$0$0
DEBORAH BALOGH
VICE CHAIR10.00Yes (X)$0$0$0Yes (X)
JOSEPH P VANDE BOSCHE
TREASURER10.00Yes (X)$0$0$0Yes (X)
CATHY CHAPELLE
DIRECTOR10.00Yes (X)$0$0$0
ROBERT DEVOSS
CHAIR10.00Yes (X)$0$0$0Yes (X)
JUAN GRANADOS-ZUNIGA
DIRECTOR10.00Yes (X)$0$0$0
KAREN HURT
DIRECTOR10.00Yes (X)$0$0$0
DR CHARLES O MCCORMICK III
SECRETARY10.00Yes (X)$0$0$0Yes (X)
ROXANNE MCGETTIGAN
DIRECTOR10.00Yes (X)$0$0$0
KEVIN MCGOFF
DIRECTOR10.00Yes (X)$0$0$0
MELANIE NORTON
DIRECTOR10.00Yes (X)$0$0$0
TONY PICKELL
VICE CHAIR10.00Yes (X)$0$0$0
SIMONE RIGAUD
DIRECTOR10.00Yes (X)$0$0$0
JUDITH THOMAS
DIRECTOR10.00Yes (X)$0$0$0
HOPE TRIBBLE
DIRECTOR10.00Yes (X)$0$0$0
MARTIN WEBB
DIRECTOR10.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$33,528GovernmentGrantsAmt
All Other Contributions$629,097AllOtherContributionsAmt
Total Contributions$662,625TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TICKET SALES & PERFORMANCES711110$413,731$413,731
FACILITY RENTALS711110$58,909$58,909
EDUCATION & OUTREACH711110$39,736$39,736
FieldValueIRS element (for citing)
Total Program Service Revenue$512,376TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$88,327TotalRevenueColumnAmt
Exclusion$88,327ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$114,722FundraisingGrossIncomeAmt
Fundraising Direct Expenses$69,298FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$45,424TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,308,752TotalRevenueColumnAmt
Related Or Exempt Func Income$512,376RelatedOrExemptFuncIncomeAmt
Exclusion$88,327ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$393,764TotalAmt
Program Services$245,874ProgramServicesAmt
Management And General$68,067ManagementAndGeneralAmt
Fundraising$79,823FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$26,657TotalAmt
Program Services$16,983ProgramServicesAmt
Management And General$3,938ManagementAndGeneralAmt
Fundraising$5,736FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$68,379TotalAmt
Program Services$41,766ProgramServicesAmt
Management And General$13,054ManagementAndGeneralAmt
Fundraising$13,559FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$29,071TotalAmt
Program Services$28,885ProgramServicesAmt
Fundraising$186FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$40,931TotalAmt
Program Services$26,143ProgramServicesAmt
Management And General$7,389ManagementAndGeneralAmt
Fundraising$7,399FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$119,392TotalAmt
Program Services$82,084ProgramServicesAmt
Management And General$10,660ManagementAndGeneralAmt
Fundraising$26,648FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$175,473TotalAmt
Program Services$120,639ProgramServicesAmt
Management And General$15,668ManagementAndGeneralAmt
Fundraising$39,166FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$22,785TotalAmt
Program Services$20,382ProgramServicesAmt
Management And General$2,403ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PRODUCTION EXPENSE$388,058$387,122$78$858
MISC$31,238$19,994$9,920$1,324
BANK & MERCHARENT FEES$29,873$25,888$1,872$2,113
OTHER$13,617$3,797$8,946$874

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$12,929TotalAmt
Program Services$8,889ProgramServicesAmt
Management And General$1,154ManagementAndGeneralAmt
Fundraising$2,886FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,352,167TotalAmt
Program Services$1,028,446ProgramServicesAmt
Management And General$143,149ManagementAndGeneralAmt
Fundraising$180,572FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$240,116BOYAmt
EOY$447,568EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$478BOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$52,303BOYAmt
EOY$52,825EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$47,410BOYAmt
EOY$29,203EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$285BOYAmt
EOY$2,464EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,446,894LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$328,700LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,280,460BOYAmt
EOY$1,118,194EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$66,291BOYAmt
EOY$75,988EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$549,805BOYAmt
EOY$593,571EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,237,148BOYAmt
EOY$2,319,813EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$97,495BOYAmt
EOY$134,437EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$39,914BOYAmt
EOY$129,052EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$137,409BOYAmt
EOY$263,489EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,447,630BOYAmt
EOY$1,284,938EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$652,109BOYAmt
EOY$771,386EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,099,739BOYAmt
EOY$2,056,324EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,237,148BOYAmt
EOY$2,319,813EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$43,415ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$417,249CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$541,234CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,801,752CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$609,561CurrentTaxYearMinus1YearAmt
Current Tax Year$662,625CurrentTaxYearAmt
Total$4,032,421TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$417,249CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$541,234CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,801,752CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$609,561CurrentTaxYearMinus1YearAmt
Current Tax Year$662,625CurrentTaxYearAmt
Total$4,032,421TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$463,151SubstantialContributorsTotAmt
Public Support Total170$3,569,270PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,563CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,220CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,948CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,336CurrentTaxYearMinus1YearAmt
Current Tax Year$3,916CurrentTaxYearAmt
Total$25,983TotalAmt
FieldValueIRS element (for citing)
Total Support$4,058,404TotalSupportAmt
Gross Receipts Rltd Activities$2,327,759GrossReceiptsRltdActivitiesAmt
Public Support CY1700.87950PublicSupportCY170Pct
Public Support PY1700.79970PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$549,805BeginningYearBalanceAmt
Investment Earnings Or Losses$73,659InvestmentEarningsOrLossesAmt
Other Expenditures$29,893OtherExpendituresAmt
End Year Balance$593,571EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$601,335BeginningYearBalanceAmt
Investment Earnings Or Losses-$17,155InvestmentEarningsOrLossesAmt
Other Expenditures$34,375OtherExpendituresAmt
End Year Balance$549,805EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$560,549BeginningYearBalanceAmt
Investment Earnings Or Losses$74,463InvestmentEarningsOrLossesAmt
Other Expenditures$28,027OtherExpendituresAmt
Administrative Expenses$5,650AdministrativeExpensesAmt
End Year Balance$601,335EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$566,878BeginningYearBalanceAmt
Investment Earnings Or Losses$27,709InvestmentEarningsOrLossesAmt
Other Expenditures$28,344OtherExpendituresAmt
Administrative Expenses$5,694AdministrativeExpensesAmt
End Year Balance$560,549EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$613,126BeginningYearBalanceAmt
Investment Earnings Or Losses-$9,559InvestmentEarningsOrLossesAmt
Other Expenditures$30,656OtherExpendituresAmt
Administrative Expenses$6,033AdministrativeExpensesAmt
End Year Balance$566,878EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.42120PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.57880TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,035,754OtherCostOrOtherBasisAmt
Depreciation$185,928DepreciationAmt
Book Value$849,826BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$411,140OtherCostOrOtherBasisAmt
Depreciation$142,772DepreciationAmt
Book Value$268,368BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,118,194TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescCICF ENDOWMENT FUNDSDesc
Book Value$593,571BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$593,571TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XTHE CABARET RECOGNIZES A TAX POSITION AS A BENEFIT ONLY IF IT IS MORE- LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTIONS OF ANY REALTED APPEALS OR LITIGATION PROCESS, BASED ON THE TAX POSITION'S TECHNICAL MERITS. AT DECEMBER 31, 2019, THE CABARET DID NOT RECOGNIZE A BENEFIT FROM ANY UNCERTAIN TAX POSITIONS. IT IS DIFFICULT TO PREDICT THE FINAL TIMING AND RESOLUTION OF ANY PARTICULAR UNCERTAIN TAX POSITIONS. BASED ON THE CABARET'S ASSESSMENT OF MANY FACTORS, INCLUDING PAST EXPERIENCE AND COMPLEX JUDGEMENTS ABOUT FUTURE EVENTS, THE CABARET DOES NOT CURENTLY ANTICIPATE ANY SIGNIFICANT CHANGES IN ITS UNCERTAIN TAX POSITIONS OVER THE NEXT TWELVE MONTHS.
SCHEDULE D, PAGE 4, PART XIIIPART X, LINE 2, UNDER THE TERMS OF A 1999 GRANT AGREEMENT, THE CABARET TRANSFERRED PERMANATELY AND TEMPORARILY RESTRICTED DONOR FUNDS TO THE CENTRAL INDIANA COMMUNITY FOUNDATION (CICF), TO ESTABLISH AN ENDOWMENT FUND. UNDER THE TERMS OF THE ORIGINAL DONOR GRANT AGEEMENT, IN ANY CALENDAR YEAR, THE ANNUAL DISTRIBUTION FROM THE EARNINGS GENERATED BY THE ENDOWMENT SHALL NOT BE LESS THAN FIVE PERCENT (5%) OF THE ENDOWMENT VALUE, UNLESS A VOTE OF NOT LESS THAN THREE-FOURTHS OF THE CABARET'S BOARD OF DIRECTORS, A REPRESENTATIVE OF THE FOUNDATION (CICF) AND A REPRESENTATIVE OF THE INVESTMENT MANAGER (CICF) SHALL DETERMINE THE APPROPIATE ANNUAL DISTRIBUTION FROM THE ENDOWMENT FUND.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1THE NIGHTEvent1Nm
Gross Receipts Event1$114,722GrossReceiptsEvent1Amt
Gross Revenue Event1$114,722GrossRevenueEvent1Amt
Other Direct Expenses Event1$69,298OtherDirectExpensesEvent1Amt
Gross Receipts Total$114,722GrossReceiptsTotalAmt
Gross Revenue Total Events$114,722GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$69,298OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$69,298DirectExpenseSummaryEventsAmt
Net Income Summary$45,424NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, ITEM CD/B/A THE CABARET
FORM 990 - ORGANIZATION'S MISSIONDEDICATED TO ELEVATING AND PROMOTING THE CABARET ART FORM BY ENTERTAINING, EDUCATING, AND ENGAGING AUDIENCES AND ARTISTS THROUGH WORLD-CLASS PERFORMANCE. OUR VISION IS TO EXPAND OUR REACH AND INFLUENCE AS A NATIONALLY RENOWNED CABARET WHERE PREMIER PERFORMANCE AND RADICAL HOSPITALITY INTERSECT TO CREATE AN EXPERIENCE FOR ALL THAT IS UNIQUELY THE CABARET.
FORM 990, PAGE 2, PART III, LINE 4DOTHER PROGRAM EXPENSES
FORM 990, PAGE 6, PART VI, LINE 11BPT VI, LINE 11B A DRAFT OF FORM 990 WAS PROVIDED TO THE ARTISTIC DIRECTOR AND CEO, MANAGING DIRECTOR AND COO, BUSINESS MANAGER, BOARD CHAIR, AND TREASURER FOR REVIEW AND APPROVAL ON BEHALF OF THE BOARD OF DIRECTORS. THE COMPLETED FORM 990 AND SUPPORTING FORMS ARE THEN SUBMITTED TO THE ARTISTIC DIRECTOR AND CEO FOR SIGNATURE. THE COMPLETED FORM 990 AND SUPPORTING FORMS ARE THEN SENT TO THE FULL BOARD IN PDF FORMAT AND FILED WITH THE APPROPRIATE GOVERNMENT AGENCIES.
FORM 990, PAGE 6, PART VI, LINE 12CPT VI, LINE 12C ON AN ANNUAL BASIS, ALL BOARD MEMBERS SHALL BE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE AND SIGN THE ACKNOWLEDMENT.
FORM 990, PAGE 6, PART VI, LINE 15APT VI, LINE 15A THE FINANCE COMMITTEE AND EXECUTIVE OFFICERS ANNUALLY REVIEW COMPENSATION OF KEY EMPLOYEES WHEN THE NEXT YEAR'S FISCAL BUDGET IS DEVELOPED. COMPARABILITY DATA FROM OTHER AREA ARTS ORGANIZATIONS OF SIMILAR SIZE AND STRUCTURE PROVIDE BENCHMARKS, DOCUMENTATION OF DELIBERATION AND FINAL DECISION IS RECORDED AND RETAINED IN THE WRITTEN COMMITTEE REPORTS.
FORM 990, PAGE 6, PART VI, LINE 15BTHE FINANCE COMMITTEE AND EXECUTIVE OFFICERS ANNUALLY REVIEW COMPENSATION OF KEY EMPLOYEES AT THE TIME THE NEXT YEAR'S FISCAL BUDGET IS DEVELOPED. COMPARIBILITY DATA FROM OTHER AREA ARTS ORGANIZATIONS OF SIMILAR SIZE AND STRUCTURE PROVIDE BENCHMARKS. DOCUMENTATION OF DELIBERATION AND FINAL DECISION IS RECORDED AND RETAINED IN THE WRITTEN COMMITTEE REPORTS.
FORM 990, PAGE 6, PART VI, LINE 19PT VI, LINE 19 COPIES OF THE CURRENT AND MOST RECENT THREE YEARS FORM 990 WILL BE PROVIDED WITHIN THREE BUSINESS DAYS IN THE CASE OF IN-PEROSN REQUESTS. REQUESTS RECEIVED IN WRITING, BY PHONE, FAX, OR E-MAIL WILL BE HONORED BY PROVIDING THE CURRENT FORM 990, CONFLICT OF INTEREST POLICY, AND ANY ANNUAL REPORT IN THE PDF FORMAT VIA E-MAIL WITHIN THREE BUSINESS DAYS.

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