2025-04-29T10:36:38+00:00 2024-06-30 135565207 KPMG LLP 301 Main Street Suite 2150 Baton Rouge LA 70801 990 2023-07-01 742129272 Houston Ballet Guild Inc HOUS 7135236300 601 PRESTON STREET HOUSTON TX 77002 Michelle Iversen Jeffery President 2025-04-29 true true Ryan Hooks P00746825 2253444000 2025-04-29 2023 2025-03-06 01:10:19Z Michelle Iversen Jeffery 601 PRESTON STREET HOUSTON TX 77002 7485818 false X WWW.HOUSTONBALLET.ORG X 1974 TX See Schedule O 4 4 0 616 0 0 1447489 1333322 0 0 523 165 4138692 4219398 5586704 5552885 5575796 5539719 0 0 0 0 0 0 0 10947 11220 5586743 5550939 -39 1946 11952 13898 0 0 11952 13898 FUNDRAISING ACTIVITIES AND PROGRAMS TO AID IN THE FINANCIAL SUPPORT OF HOUSTON BALLET FOUNDATION AND TO EDUCATE AND GENERATE INTEREST IN DANCE. false false 5539719 5539719 4894 FUNDRAISING ACTIVITIES AND PROGRAMS TO AID IN THE FINANCIAL SUPPORT OF HOUSTON BALLET FOUNDATION AND TO EDUCATE AND GENERATE INTEREST IN DANCE. 5539719 true true false false false false false false false false false false false false true false true false false false false false false true false false true false true false false false false false false false false true false false false false true false false false true 0 0 0 false false false false false true true false false false false false false X 4 4 true false false false true true false true true false false true true true true true true true true false X KRISTI ROBERTS 7135236300 601 PRESTON ST HOUSTON TX 77002 Renee Humphrey President 0.5 X X 0 0 0 Kristy Bradshaw HBF President 0.1 4.0 X 0 0 0 Leigh Smith HBF Chairman 0.1 2.5 X 0 0 0 Leslie Alston Treasurer/Docents 0.5 X 0 0 0 Abimbola Farinde Host Committee 0.3 X 0 0 0 Adriana Vargas Host Committee 0.3 X 0 0 0 Alison Farb Communications/Social Media 0.3 X 0 0 0 Amber Westman VP of Membership 0.5 X 0 0 0 Ann Bean Special Advisor/Student Matinees 0.3 1.5 X 0 0 0 Brenda Clem Directory 0.3 X 0 0 0 Camille Wieprecht New Member Events 0.3 X 0 0 0 Carol Brant Social Events 0.3 X 0 0 0 Carol Howes Membership Renewal 0.3 X 0 0 0 Casey Rowe Needles en pointe 0.3 X 0 0 0 CC Conner Bravo Events 0.3 35.0 X 0 35598 0 Cecilia Campbell Spring Coffee 0.3 X 0 0 0 Christine Sofka Bravo Events 0.3 X 0 0 0 Cindy Cook Social Events 0.3 X 0 0 0 Cynthia Brown Host Committee 0.3 X 0 0 0 Cynthia Wolff Corresponding Secretary 0.5 X 0 0 0 Dannika Simpson Academy/ECE 0.3 X 0 0 0 Dede Aronack-Loughran Membership Renewal 0.3 X 0 0 0 Denise Malone Social Events 0.3 X 0 0 0 Dottie Erwin-Legendre Social Events 0.3 X 0 0 0 Eileen Murphy Membership Renewal 0.3 X 0 0 0 Elba Villarreal Spring Coffee 0.3 X 0 0 0 Gay Currie Communications/Social Media 0.3 X 0 0 0 Gayle Kinnie Bravo Events 0.3 X 0 0 0 Gaylon Gullquist Fall Kickoff 0.3 1.3 X 0 0 0 Helen L- Toombs Boutique Workshops 0.3 X 0 0 0 Jackie Eubank Fall Kickoff 0.3 X 0 0 0 Jan DeCoux Host Committee 0.3 X 0 0 0 Jana Stiffel Host Committee 0.3 X 0 0 0 Jean May Student Matinees 0.3 X 0 0 0 Jeannie Chandler Spring Coffee 0.3 X 0 0 0 Jennifer Kushner Academy/ECE/Special Advisor 0.3 1.5 X 0 0 0 Joan Dunlap Social Events 0.3 X 0 0 0 Katrina Arnim Nutcracker Mkt Chairman 0.3 X 0 0 0 Kristine Flaherty Boutique Workshops 0.3 X 0 0 0 Lenni Burke Special Advisor 0.3 X 0 0 0 Liz Schlotzhauer Social Events 0.3 X 0 0 0 Marcie Bristol Boutique Workshops 0.3 X 0 0 0 Marilyn Ragsdale Host Committee 0.3 X 0 0 0 Mark Loveland Academy/ECE 0.3 X 0 0 0 Mary Bonura Social Events 0.3 X 0 0 0 Megan Kessler New Member Events/Nutcracker Market Chairman-Elect 0.3 X 0 0 0 Michelle Iversen Jeffrey President-Elect 0.5 X 0 0 0 Michelle Maresh Parliamentarian 0.5 X 0 0 0 Michelle Seymour Recording Secretary/Docents 0.5 X 0 0 0 Mignon Gill Special Advisor 0.3 1.5 X 0 0 0 Nkoyo Essien Birthday Celebrations 0.3 X 0 0 0 Paige Trahan New Member Events 0.3 X 0 0 0 Pam Staples Host Committee 0.3 X 0 0 0 Rhonda Smith Social Events 0.3 X 0 0 0 Richard Clem Directory 0.3 X 0 0 0 Sally Miller Host Committee 0.3 X 0 0 0 Sarah Davidson Member Recruitment 0.3 X 0 0 0 Sharon Erskin Special Advisor 0.3 X 0 0 0 Sharon Roark Docents 0.3 X 0 0 0 Susan Binney Academy/ECE/Special Advisor 0.3 X 0 0 0 Susan Inger Tutu Times Newsletter 0.3 X 0 0 0 Susan Osterberg Host Committee 0.3 X 0 0 0 Tracey Williford Recruitment/ Nutcracker Mkt Chairman-elect 0.3 X 0 0 0 Traci Bocock Bravo Events/Student Matinees 0.3 X 0 0 0 Tua Burke Social Events 0.3 X 0 0 0 Wendy Burks Fall Kickoff/ Special Advisor 0.3 1.5 X 0 0 0 PATSY CHAPMAN DIRECTORY 0.0 0.0 X 0 164835 21372 0 200433 21372 0 true true false 0 32540 1300437 345 43914 1333322 0 0 0 0 0 165 165 0 0 0 0 6136397 1300437 1932933 4203464 4203464 11040 11040 11040 Misc Income 901101 4894 4894 0 0 0 0 4894 5552885 4894 0 4214669 5539719 5539719 0 0 0 0 4484 4484 Membership Expense 6736 6736 0 0 0 0 5550939 5539719 11220 0 11952 13898 0 0 0 0 0 0 0 0 0 0 0 0 11952 13898 0 0 0 0 0 0 11952 13898 11952 13898 11952 13898 1946 0 X false true X false false X X 1 HOUSTON BALLET FOUNDATION 741394920 7 true 5539719 0 1 5539719 0 true false false false false false false false false false false false false false false false Schedule A, Part IV, Section C, Line 1 Majority director detail 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 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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, 2024. 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, 2024. 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, 2024. THE FOUNDATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS TAX RETURNS (FORM 990) FOR 2021 AND LATER ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. NutCracker Market 7436834 1300437 6136397 320173 528971 1083789 0 0 7436834 1300437 6136397 320173 528971 1083789 1932933 4203464 true Houston Ballet Foundation 601 Preston St Houston TX 77002 741394920 501(C)(3) 5539719 General Support for Programs and Operations 1 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE HOUSTON BALLET GUILD, INC. IS UPDATED AT LEAST ANNUALLY ON THE USE OF FUNDS GRANTED TO HOUSTON BALLET FOUNDATION. false false false false false false false false false PATSY CHAPMAN DIRECTORY 0 164835 0 0 0 0 0 5755 0 15617 0 186207 0 0 X 6160 Market value X 4 21170 Market value X Photographs 1 300 Market value X Gift Cards 23 4500 Market value X Gift Bags 6 2489 Market value X Decorations 1 5000 Market value X Tickets 1 2000 Market value X Jewelry 2 2295 Market value false true false Form 990, Part I, Line 1 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, 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, 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. BRENDA CLEM/RICHARD CLEM-FAMILY RELATIONSHIP Form 990, Part VI, Line 1a Delegate broad authority to a committee 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, Line 6 Classes of members or stockholders THE HOUSTON BALLET GUILD, INC. IS AN ORGANIZATION WITH MEMBERS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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, Line 19 Required documents available to the public 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) 7 NA false false true false false false false false false false false false false false true true true true false false 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.