DOWNSTAIRS CABARET INC (EIN 161206395) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

KATHLEEN CAMPBELL

Phone

5853254370

Tax Period

2023-09-01 to 2024-08-31

DOWNSTAIRS CABARET INC, founded in 2001, is a small nonprofit in the Human Services sector that reported $196K in total revenue in fiscal year 2023. Revenue fell 77% from the prior year — a significant decline worth monitoring. Expenses of $635K exceeded revenue, resulting in a 223% operating deficit.

Mission

TO PROVIDE THE ROCHESTER COMMUNITY WITH A DIVERSE OFFERING OF MUSICALS AND PLAYS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,140

Program Service Revenue $131,054

Investment Income $64,305

Other Revenue $0

TOTAL REVENUE $196,499

Expense Breakdown

Grants Paid $0

Salaries & Benefits $45,904

Fundraising Expenses $0

Program Expenses $132,991

Other Expenses $589,062

TOTAL EXPENSES $634,966

Year-over-Year Comparison

	2023	2022	Change
Revenue	$196,499	$838,605	-0.8%
Expenses	$634,966	$517,130	+0.2%
Net Income	$-438,467	$321,475	-2.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$14,773

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JERRY FISHER	TREASURER	1.00	Director	$0	$0	$0
KENT CAMPBELL	TREASURER	1.00	Director	$0	$0	$0
JONATHAN ROSENFIELD	BOARD MEMBER	1.00	Director	$0	$0	$0
CHRISTOPHER KAWOLSKY	PRODUCING DIRECTOR	40.00	Officer	$14,773	$0	$14,773
ANN MARIE SANDERS	SECRETARY	40.00	Officer	$0	$0	$0
KATHIE CAMPBELL	PRESIDENT	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$196,499	$634,966	$637,138	$-438,467
2023	$838,605	$517,130	$1,068,953	$321,475
2022	$527,984	$221,436	$757,577	$306,548
2021	$139,238	$183,266	$482,484	$-44,028
2020	$202,280	$249,243	$526,301	$-46,963
2019	$247,538	$351,173	$590,193	$-103,635

DOWNSTAIRS CABARET INC