Black Theatre United Inc

Nonprofit profile at a glance

EIN
852146037
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2124477300
Rating
69
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Arts, Cultural Organizations - Multipurpose

Reported finances

Revenue
$1,347,115
Expenses
$1,147,627
Assets
$1,070,003
Liabilities
$147,065

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • KETTIA ETIENNE MING (EXECUTIVE DIRECTOR)
  • LACHANZE SAPP-GOODING (PRESIDENT)
  • MICHAEL MCELROY (VICE PRESIDENT)

Highest reported compensation

  • KETTIA ETIENNE MING (EXECUTIVE DIRECTOR): $180,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To champion access, representation, equity and inclusion throughout the american theatre and our communities.

What it reported doing in 2024

A new deal for broadway - equity, diversity, inclusion, accessibility & belonging for the theatrical industry. Black theatre united was proud to host this remarkable and historic collaboration. It is an important first step to reopening our industry with a bright spotlight focused on diversity, equity, inclusion, accessibility, and belonging for black professionals in the arts. Though one of many initiatives created by black, bipoc and allied organizations since the death of george floyd, btus summit is the first to bring together all areas of our industry from theatre owners, producers, creatives, casting and unions. We are grateful to all those who have worked diligently with us. Btu was able to finilize the new deal, which now has over 100 signatories. The continued implementation of the new deal is overseen by btu, collaborators kenji yoshino and david glasgow from the center for diversity, inclusion, and belonging at nyu school of law and a committee of new deal signatories. A summit is held every year for signatories to discuss progress made over the year and challenges faced. The broadway martketing internship program - a eight-week program, is initiative dedicated to creating new opportunities for emerging black talent in all areas of theatre. Interns work with the top marketing and advertising agencies in nyc. Broadway bound educational program - a transformative 10-12 week initiative designed to bring the magic of broadway to public charter school in underrepresented, low-economic communities. The program, taking place during the school year, aims to integrate common core standards into a dynamic broadway theory and theatrics curriculum.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 65
  • Accountability: 84
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.8%; rating input score 62
  • Program expense ratio: 72.5%; rating input score 73
  • Fundraising efficiency: $7.23 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.2%; rating input score 88; 3rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 77.9%; rating input score 78; 34th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.8%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.93; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 15.7%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 37.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 47.1% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 50.9% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 61.8% of revenue deployed · 72.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $832K in reported program spending
  • Leadership: top reported pay $180K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 31 of 33 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.