2024-05-10T08:59:15-05:00 2023-06-30 135565207 KPMG LLP 301 MAIN STREET SUITE 2150 BATON ROUGE LA 70801 990 2022-07-01 742129272 HOUSTON BALLET GUILD INC HOUS 7135236300 601 PRESTON STREET HOUSTON TX 77002 RENEE HUMPHREY PRESIDENT 7135236300 2024-05-09 1 RENEE HUMPHREY 999009999 0 RYAN HOOKS P00746825 2253444000 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z RENEE HUMPHREY 601 PRESTON ST HOUSTON TX 77002 7489034 0 X WWW.HOUSTONBALLET.ORG X 1974 TX SEE SCHEDULE O 4 4 0 302 0 0 1026573 1447489 0 0 247 523 4093345 4138692 5120165 5586704 5117885 5575796 0 0 0 0 0 0 0 8887 10947 5126772 5586743 -6607 -39 11991 11952 0 0 11991 11952 FUNDRAISING ACTIVITIES AND PROGRAMS TO AID IN THE FINANCIAL SUPPORT OF HOUSTON BALLET FOUNDATION AND TO EDUCATE AND GENERATE INTEREST IN DANCE. 0 0 5575796 5575796 0 FUNDRAISING ACTIVITIES AND PROGRAMS TO AID IN THE FINANCIAL SUPPORT OF HOUSTON BALLET FOUNDATION AND TO EDUCATE AND GENERATE INTEREST IN DANCE. 5575796 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 4 4 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KRISTI ROBERTS 7135236300 601 PRESTON ST HOUSTON TX 77002 LEIGH SMITH HBF CHAIRMAN 0.10 2.50 X 0 0 0 KRISTY BRADSHAW HBF PRESIDENT 0.10 4.00 X 0 0 0 ANN BEAN PRESIDENT 0.50 X X 0 0 0 AMBER WESTMAN TREASURER 0.50 X X 0 0 0 RENEE HUMPHREY PRESIDENT- ELECT, SPECIAL EVENTS 0.50 X 0 0 0 CHRISTINE SOFKA VP MEMBERSHIP 0.50 X 0 0 0 MICHELLE SEYMOUR RECORDING SECRETARY, BALLET DOCENTS CHAIR 0.50 X 0 0 0 SHARON ROARK CORRESPONDING SECRETARY, BALLET DOCENTS CHAIR 0.50 X 0 0 0 MEGAN KESSLER PARLIAMENTARIAN 0.50 X 0 0 0 LESLIE ALSTON BALLET DOCENTS CHAIR 0.25 X 0 0 0 KATRINA ARNIM SPECIAL ADVISOR 0.25 X 0 0 0 DEDE ARONACK- LOUGHRAN MEMBERSHIP RENEWAL 0.25 X 0 0 0 PHILAMENA BAIRD SPRING GUILD COFFEE 0.25 X 0 0 0 JANIS BELL HOST COMMITTEE- LEAD 0.25 X 0 0 0 SUSAN BINNEY ACADEMY SUPPORT CHAIR- LEAD, SPECIAL ADVISOR 0.25 1.50 X 0 0 0 TRACI BOCOCK STUDENT MATINEES 0.25 X 0 0 0 MARY BONURA SOCIAL EVENTS 0.25 X 0 0 0 CAROL BRANT MEMBERS TRIP, SOCIAL EVENTS 0.25 X 0 0 0 MARCIE BRISTOL NEEDLES EN POINTE, WORTHAM BOUTIQUE WORKSHOPS 0.25 X 0 0 0 CYNTHIA BROWN STUDENT MATINEES 0.25 X 0 0 0 TUA BURKE SOCIAL EVENTS 0.25 X 0 0 0 LENNI BURKE SPECIAL ADVISOR 0.25 1.50 X 0 0 0 WENDY BURKS FALL KICKOFF, SPECIAL ADVISOR 0.25 X 0 0 0 CECILIA CAMPBELL SPECIAL ADVISOR 0.25 X 0 0 0 JEANNIE CHANDLER BRAVO EVENTS 0.25 X 0 0 0 PATSY CHAPMAN DIRECTORY 0.25 35.00 X 0 212380 25027 BRENDA CLEM DIRECTORY, WORTHAM BOUTIQUE SALES 0.25 X 0 0 0 RICHARD CLEM DIRECTORY, WORTHAM BOUTIQUE SALES 0.25 X 0 0 0 KELLY CLEMENTS SOCIAL EVENTS 0.25 X 0 0 0 CAUSEY COFFIELD NEEDLES EN POINTE 0.25 X 0 0 0 CC CONNER BRAVO EVENTS 0.25 35.00 X 0 32395 0 CINDY COOK SOCIAL EVENTS 0.25 X 0 0 0 GAY CURRIE BRAVO EVENTS 0.25 X 0 0 0 JAN DECOUX HOST COMMITTEE 0.25 X 0 0 0 JOAN DUNLAP SOCIAL EVENTS 0.25 X 0 0 0 SHARON ERSKINE SPECIAL ADVISOR 0.25 1.50 X 0 0 0 DOTTIE ERWIN- LEGENDRE SOCIAL EVENTS 0.25 X 0 0 0 JACKIE EUBANK FALL KICKOFF 0.25 X 0 0 0 ALISON FARB COMMUNICATIONS/ SOCIAL MEDIA 0.25 X 0 0 0 KRISTINE FLAHERTY WORTHAM BOUTIQUE WORKSHOPS 0.25 X 0 0 0 MIGNON GILL SPRING GUILD COFFEE, SPECIAL ADVISOR 0.25 1.50 X 0 0 0 DIANE GO HBII BDAY CELEBRATIONS 0.25 X 0 0 0 GAYLON GULLQUIST FALL KICKOFF 0.25 X 0 0 0 CAROL HOWES MEMBERSHIP RENEWAL 0.25 X 0 0 0 SUSAN INGER GUILD NEWSLETTER 0.25 X 0 0 0 MICHELLE JEFFREY SOCIAL EVENTS 0.25 X 0 0 0 NIKKI JENKINS MEMBERSHIP RENEWAL 0.25 X 0 0 0 INGRID KESSLER HBII BDAY CELEBRATIONS 0.25 X 0 0 0 JENNIFER KUSHNER ACADEMY SUPPORT CHAIR, SPECIAL ADVISOR 0.25 X 0 0 0 ELENA LEXINA COMMUNICATIONS/ SOCIAL MEDIA 0.25 X 0 0 0 DENISE MALONE SOCIAL EVENTS-LEAD 0.25 X 0 0 0 JEAN MAY STUDENT MATINEES 0.25 1.50 X 0 0 0 SALLY MILLER HOST COMMITTEE 0.25 X 0 0 0 EILEEN MURPHY MEMBERSHIP RENEWAL 0.25 X 0 0 0 JACQUELINE O'CONNOR MEMBER RECRUITMENT 0.25 X 0 0 0 SUSAN OSTERBERG HOST COMMITTEE 0.25 X 0 0 0 KAYLON PHILLIPS NEW MEMBER EVENTS 0.25 X 0 0 0 MARILYN RAGSDALE HOST COMMITTEE 0.25 X 0 0 0 CASEY ROWE NEW MEMBER EVENTS 0.25 X 0 0 0 SAMIRA SALMAN SPRING GUILD COFFEE 0.25 1.50 X 0 0 0 LIZ SCHLOTZHAUER SOCIAL EVENTS 0.25 X 0 0 0 RHONDA SMITH SOCIAL EVENTS 0.25 X 0 0 0 PAM STAPLES HOST COMMITTEE 0.25 X 0 0 0 ANNE STEWART SOCIAL EVENTS 0.25 X 0 0 0 JANA STIFFEL HOST COMMITTEE 0.25 X 0 0 0 HELEN TOOMBS WORTHAM BOUTIQUE WORKSHOPS 0.25 X 0 0 0 TRACEY WILLIFORD MEMBER RECRUITMENT 0.25 X 0 0 0 DEVYN WOLENS STUDENT MATINEES 0.25 X 0 0 0 CYNTHIA WOLFF SOCIAL EVENTS 0.25 X 0 0 0 0 244775 25027 0 0 1 0 0 37438 1410051 22600 1447489 523 523 6027062 1410051 1901631 4125431 4125431 13960 699 13261 13261 5586704 0 0 4139215 5575796 5575796 2658 2658 MISCELLANEOUS EXPENSE 8289 8289 5586743 5575796 10947 0 11991 11952 11991 11952 0 0 X 0 0 0 0 11991 11952 11991 11952 11991 11952 -39 0 X X 0 1 X 0 0 X X 1 HOUSTON BALLET FOUNDATION 741394920 7 1 5575796 0 1 5575796 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE A, PART IV, SECTION C, LINE 1 THE GOVERNING BOARD OF THE HOUSTON BALLET GUILD, INC. CONSISTS OF THE CHAIRMAN OF THE BOARD OF THE HOUSTON BALLET FOUNDATION, THE PRESIDENT OF THE HOUSTON BALLET FOUNDATION, AND THE TREASURER OF THE HOUSTON BALLET GUILD, INC. THE BOARD OF THE HOUSTON BALLET FOUNDATION DELEGATES ITS AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE OF THE HOUSTON BALLET FOUNDATION. BY VIRTUE OF THE FACT THAT THREE MEMBERS OF THE GOVERNING BOARD OF THE HOUSTON BALLET GUILD, INC. SERVE ON THE EXECUTIVE COMMITTEE OF HOUSTON BALLET FOUNDATION, CONTROL OR MANAGEMENT OF THE SUPPORTING ORGANIZATION (HOUSTON BALLET GUILD, INC) IS VESTED IN THE SAME PERSONS THAT CONTROL OR MANAGE THE SUPPORTED ORGANIZATION (HOUSTON BALLET FOUNDATION). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: FOOTNOTE FROM THE COMBINED FINANCIAL STATEMENTS OF HOUSTON BALLET FOUNDATION AND HOUSTON BALLET GUILD, INC.: HOUSTON BALLET FOUNDATION AND HOUSTON BALLET GUILD, INC. ARE BOTH NONPROFIT ORGANIZATIONS WHICH HAVE BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE AND NEITHER ARE PRIVATE FOUNDATIONS. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION FOLLOWS CURRENT GUIDANCE IN ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS AND APPLIES TO ALL INCOME TAX POSITIONS. EACH INCOME TAX POSITION IS ASSESSED USING A TWO-STEP PROCESS. A DETERMINATION IS FIRST MADE AS TO WHETHER IT IS MORE LIKELY THAN NOT THAT THE INCOME TAX POSITION WILL BE SUSTAINED, BASED UPON TECHNICAL MERITS, UPON EXAMINATION BY THE TAXING AUTHORITIES. IF THE INCOME TAX POSITION IS EXPECTED TO MEET THE MORE LIKELY THAN NOT CRITERIA, THE BENEFIT RECORDED IN THE FINANCIAL STATEMENTS EQUALS THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ITS ULTIMATE SETTLEMENT. THE FOUNDATION HAS NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023. THE INCOME TAX POSITION TAKEN BY THE FOUNDATION, FOR ANY YEARS OPEN UNDER THE VARIOUS STATUES OF LIMITATIONS, IS THAT THE FOUNDATION CONTINUES TO BE EXEMPT FROM INCOME TAXES BY VIRTUE OF BEING A NONPROFIT ORGANIZATION. MANAGEMENT BELIEVES THIS TAX POSITION MEETS THE MORE LIKELY THAN NOT THRESHOLD AND, ACCORDINGLY, THE TAX BENEFIT OF THIS INCOME TAX POSITION (NO INCOME TAX LIABILITY) HAS BEEN RECOGNIZED FOR THE YEARS ENDED ON OR BEFORE JUNE 30, 2023. THE FOUNDATION WILL RECORD INCOME TAX RELATED INTEREST AND PENALTIES, IF APPLICABLE, AS A COMPONENT OF THE PROVISION FOR INCOME TAX EXPENSE. HOWEVER, THERE WERE NO AMOUNTS RECOGNIZED RELATING TO INTEREST AND PENALTIES IN THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2023. THE FOUNDATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS TAX RETURNS (FORM 990) FOR 2020 AND LATER ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. NUTCRACKER MARKET 7437113 1410051 6027062 262009 1639622 7437113 1410051 6027062 262009 1639622 1901631 4125431 13960 699 0 13960 699 699 13261 TX 0 NO LICENSE IS NECESSARY FOR A ONE-TIME GAMING EVENT 0 1 0 0.10000 0.90000 KRISTI ROBERTS 601 PRESTON STREET HOUSTON TX 77002 0 0 1 HOUSTON BALLET FOUNDATION 601 PRESTON ST HOUSTON TX 77001 741394920 501(C)(3) 5575796 0 GENERAL SUPPORT FOR PROGRAMS AND OPERATIONS 1 PART I, LINE 2: THE HOUSTON BALLET GUILD, INC. IS UPDATED AT LEAST ANNUALLY ON THE USE OF FUNDS GRANTED TO HOUSTON BALLET FOUNDATION. 0 0 0 0 0 0 0 0 0 PATSY CHAPMAN DIRECTORY 0 212380 0 0 0 0 0 10645 0 14382 0 237407 0 0 X RAFFLE ITEMS 50 22600 FMV 0 1 0 FORM 990, PART I FUNDRAISING ACTIVITIES AND PROGRAMS TO AID IN THE FINANCIAL SUPPORT OF HOUSTON BALLET FOUNDATION AND TO EDUCATE AND GENERATE INTEREST IN DANCE. FORM 990, PART VI, SECTION A, LINE 1A THE GOVERNING BOARD DELEGATES ITS AUTHORITY TO ACT TO THE EXECUTIVE COMMITTEE, WHICH HAS BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. THE EXECUTIVE COMMITTEE CONSISTS OF SEVEN OFFICERS (PRESIDENT, PRESIDENT-ELECT, VICE PRESIDENT FOR MEMBERSHIP, TREASURER, RECORDING SECRETARY, CORRESPONDING SECRETARY AND PARLIAMENTARIAN) OF WHICH ONLY THE PRESIDENT AND TREASURER ARE MEMBERS OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING HOUSTON BALLET GUILD, INC. TRUSTEES OR OFFICERS HAVE A RELATIONSHIP WITH ANOTHER TRUSTEE OR OFFICER OF THE HOUSTON BALLET GUILD, INC. MEGAN KESSLER/TRACEY WILLIFORD-FAMILY RELATIONSHIP CASEY ROWE/KAYLON PHILLIPS-FAMILY RELATIONSHIP BRENDA CLEM/RICHARD CLEM-FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 6 THE HOUSTON BALLET GUILD, INC. IS AN ORGANIZATION WITH MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ARE ENTITLED TO VOTE ON MATTERS SUBMITTED TO A VOTE OF THE GENERAL MEMBERSHIP, SUCH AS THE ELECTION OF THE EXECUTIVE COMMITTEE, TWO OF WHOM (PRESIDENT AND TREASURER) SIT ON THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BOARD AND THE EXECUTIVE COMMITTEE WERE PROVIDED ELECTRONIC COPIES OF THE PREPARED FORM 990 PRIOR TO ITS FILING. THE EXECUTIVE COMMITTEE REVIEWED THE PREPARED FORM 990 DURING A MONTHLY MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNING BOARD, EXECUTIVE COMMITTEE AND COMMITTEE CHAIRMAN ARE REQUIRED TO COMPLETE A DISCLOSURE STATEMENT ANNUALLY. THE DISCLOSURE OBLIGATION IS CONTINUING, AND THE GOVERNING BOARD, EXECUTIVE COMMITTEE AND COMMITTEE CHAIRMAN ARE REQUIRED TO UPDATE THEIR RESPECTIVE DISCLOSURE IF A CONFLICT OR THE APPEARANCE OF A CONFLICT ARISES PRIOR TO THE NEXT REPORTING PERIOD. DISCLOSURES (AND SUBSEQUENT DISCLOSURES) ARE REVIEWED AND, IF POTENTIAL CONFLICTS ARE PRESENT, THE INTERESTED PARTY SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE A DETERMINATION OF THE CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. FORM 990, PART VI, SECTION B, LINE 15 NO COMPENSATION IS MADE TO ANY OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE, SO NO PROCESS FOR DETERMINING COMPENSATION FOR THOSE PERSONS IS NECESSARY. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2A THE HOUSTON BALLET GUILD, INC'S FINANCIAL STATEMENTS ARE AUDITED AS PART OF A COMBINED ANNUAL AUDIT WITH THE HOUSTON BALLET FOUNDATION. AS A RESULT, THE HOUSTON BALLET FOUNDATION HAS AN AUDIT COMMITTEE THAT ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. HOUSTON BALLET FOUNDATION 601 PRESTON STREET HOUSTON TX 77002 741394920 BALLET COMPANY & ACADEMY TX 501(C)(3) LINE 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 SCHEDULE R, PART II THE HOUSTON BALLET GUILD, INC. AND HOUSTON BALLET FOUNDATION ARE 501(C)(3) ENTITIES. HOUSTON BALLET FOUNDATION DOES NOT CONTROL AND IS NOT CONTROLLED BY HOUSTON BALLET GUILD, INC. GRANTS BETWEEN AFFILIATES NEED NO EXPLANATION ON LINE 2.