TOP BILLING ENTERTAINMENT PERFORMANCE ACADEMY (EIN 450644561) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2011

Legal Domicile

Phone

6266754439

Tax Period

2025-01-01 to 2025-12-31

TOP BILLING ENTERTAINMENT PERFORMANCE ACADEMY, founded in 2011, is a small nonprofit in the Arts, Culture & Humanities sector that reported $713K in total revenue in fiscal year 2025. Revenue decreased 16% compared to the prior year.

Mission

TOP BILLING ENTERTAINMENT PERFORMANCE ACADEMY PROUDLY, (TBE), CELEBRATES ITS 15TH ANNIVERSARY WITH VARIOUS COMMUNITY EVENTS HONORING OVER A DECADE OF SERVICE TO YOUNG PERFORMERS.TBE SERVES OVER 400 STUDENTS ANNUALLY, AGES 2 AND UP, WITH INSTRUCTION IN SINGING, ACTING, DANCING, AND INSTRUMENTS- PROMOTING TALENT DEVELOPMENT, ETHICAL VALUES, AND LIFELONG PASSION FOR THE ARTS. VISIT www.topbillingent.org.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $67,510

Program Service Revenue $601,341

Investment Income $2,850

Other Revenue $41,133

TOTAL REVENUE $712,834

Expense Breakdown

Grants Paid $0

Salaries & Benefits $364,417

Fundraising Expenses $0

Program Expenses $651,239

Other Expenses $401,745

TOTAL EXPENSES $766,162

Year-over-Year Comparison

	2025	2024	Change
Revenue	$712,834	$850,318	-0.2%
Expenses	$766,162	$617,870	+0.2%
Net Income	$-53,328	$232,448	-1.2%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

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

$61,634

Total Directors

$61,634

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KRISTINA KEENER IVY	Executive Dir.	55.00	Officer Director	$61,634	$0	$61,634
DAVID HERMAN	Treasurer	10.00	Director	$0	$0	$0
DESIREE CABANA	President	10.00	Director	$0	$0	$0
AMY KUHN	Vice President	10.00	Director	$0	$0	$0
KRISTINA KEENER IVY	Secretary	10.00	Director	$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
2025	$712,834	$766,162	$351,977	$-53,328
2024	No data	No data	No data	No data
2023	$620,342	$717,892	$87,069	$-97,550
2022	$594,749	$498,108	$184,619	$96,641
2021	$403,967	$386,376	$50,715	$17,591
2020	$367,195	$336,805	$33,124	$30,390
2019	$443,438	$451,939	$7,261	$-8,501
2018	$379,017	$365,498	$15,762	$13,519

TOP BILLING ENTERTAINMENT PERFORMANCE ACADEMY