Bay Area Cabaret
Legal name: Bay Area Cabaret Inc
Nonprofit profile at a glance
- EIN
- 201119129
- IRS 990 coverage
- 2015–2023
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2023
- Location
- Larkspur, CA, USA
- Phone
- (415) 927-4636
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Theater
Reported finances
- Revenue
- $119,463
- Expenses
- $153,423
- Assets
- $232,672
- Liabilities
- $4,612
Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- MARILYN LEVINSON (PRESIDENT)
People named in this filing
- MARILYN LEVINSON (PRESIDENT)
- CLIFFORD COLVIN (SECRETARY)
- JANN MOORHEAD (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Bay Area Cabaret is a 501(c)(3) non-profit organization that presents extraordinary performances by high-caliber artists in a variety of elegant venues in the San Francisco Bay Area. Our goal is to not only reintroduce this wonderful type of entertainment but to expand the definition of cabaret by integrating its tradition of intimate settings along with a more modern approach - which includes the affinity and connection between artist and material along with the intimacy between artist and audience - and expanding it to include not only the Great American Songbook but jazz, Broadway, blues and pop.
What it reported doing in 2023
Presents extraordinary performances by high-caliber artists in a variety of elegant venues in the san francisco bay area
Operating model
- Revenue model
- Earned-program. 85% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 90
- Accountability: 88
- Sustainability: 34
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97%; rating input score 97
- Program expense ratio: 75.5%; rating input score 75
- Fundraising efficiency: $0.77 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -28.4%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 1.52; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 42; 42nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -14.3% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: -17.6% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: 4.4% per year; rating input score 100; 45th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 97% of revenue deployed · 75.5% of spending went to programs
- Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $116K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 3 filed schedules
- Filing history: 9 filing years from 2015 to 2023
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 5/100.
- High — Sustainability: Operating margin scored 11/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 42/100.