2026-02-22T15:00:11-05:00 2025-06-30 990 2024-07-01 831824484 BALLET CO-LABORATORY BALL 6513135967 276 E LAFAYETTE FRONTAGE RD SAINT PAUL MN 55107 Denis Henrot Bookkeeper 3035702829 2026-02-23 2024 2025-03-06 01:10:19Z Lindsay Keller 276 E LAFAYETTE FRONTAGE RD SAINT PAUL MN 55107 1127024 false X www.balletcolaboratory.org X 2018 MN Enrich the community with education performance and collaboration inspired by the art of ballet. Provide a home for dancers and movers in need of a training and rehearsal location. 5 5 16 25 0 0 178772 539676 467147 497128 0 1394 63501 71278 709420 1109476 0 0 0 0 464561 531806 0 0 46624 257069 305735 721630 837541 -12210 271935 246156 508878 369410 451813 -123254 57065 Ballet Co.Laboratory is a professional ballet Company and School located in St. Paul Minnesota. The organization was founded in 2018 by Artistic Director Zoe Henrot in an effort to re-imagine how ballet is taught created and presented to advance equity in the art form. The School of Ballet Co.Laboratory offers dance classes and performance opportunities to students of all ages abilities and backgrounds. The Company stages and presents a full season of 4-6 productions every year. Their studio space is a home for dancers and movers around the Twin Cities where they can train teach and rehearse. false false 342854 0 330815 7th year running a ballet school offering a pre-professional training program across 7 levels of increasing skills. Over 80 students completed a full year of training with Ballet Co.Laboratory. Also presented a drop-in program for more advanced and adult dancers amateurs and professional alike. About 120 individuals participated regularly in this program. 317293 0 166313 Produced a 32 week professional season with a company of 10 professional dancers. This seasons productions were: Nutcracker in Wonderland Holiday Harold Goes to the State Fair Emily Dickinson: the Untold Verse and An American in Paris June - Season closure. Further the company performed at several outreach venues. Most notable: Childrens Hospital Landmark Center and Pride. 0 0 0 0 0 0 660147 true true false false false false false false false false true false false true true true true false false false false false false false true false false false false false false false false true false false false false false false false false false false false false false true 16 0 true 16 true false false false false false false false 0 false false false false false false false 5 5 true false false false false false false true true false false true true true true true true true true false MN X Denis M Henrot 3035702829 2393 Cedarwood Circle Lafayette CO 80026 Rachel Koep Managing Director 40.00 0.00 X 82000 0 0 Zoe Henrot Artisti Director 40.00 0.00 X 67945 0 0 Kelly Fellows Voting Board Member 1.00 0.00 X 0 0 0 Sheena Ciminski Voting Board Member 1.00 0.00 X 0 0 0 Lindsay Keller President and Chair 1.00 0.00 X X 0 0 0 Monica Hartberg Vice President and Secretary 1.00 0.00 X X 0 0 0 Rob Hinrichs Treasurer 1.00 0.00 X X 0 0 0 Denis Henrot Bookkeeper and Advisor 5.00 0.00 X 0 0 0 149945 0 0 0 false false false 0 0 67267 0 133223 339186 0 539676 Dance Companies 711120 330815 330815 0 0 Dance Companies 711120 166313 166313 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 497128 1394 0 0 1394 0 0 0 0 0 0 0 0 30690 0 0 0 30690 0 30690 30690 0 0 0 0 0 0 0 0 0 0 0 0 45246 67266 11293 33953 0 33953 0 0 0 0 0 0 12890 6255 6635 6635 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1109476 534453 0 35347 0 0 0 0 0 0 0 0 151444 91459 21770 38216 0 0 0 0 339322 321820 14587 2915 0 0 0 0 6361 4595 1766 0 34679 28833 2677 3168 5637 0 5637 0 0 0 0 0 1017 0 1017 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19524 19524 0 0 11119 3273 6006 1840 8770 5628 3125 17 1532 1449 83 0 139761 118617 21144 0 1619 1619 0 0 0 0 0 0 3034 0 3034 0 9975 0 9975 0 0 0 0 0 27620 23441 4179 0 5011 0 5011 0 Production expenses 38485 38485 0 0 Banking and credit card fees 22567 0 22567 0 Professional memberships 979 0 979 0 Miscellaenous fundraising expenses 468 0 0 468 8617 1404 7213 0 837541 660147 130770 46624 0 0 0 0 22566 184205 0 121366 0 0 0 11034 0 0 0 0 0 0 0 0 0 2174 280673 123480 223590 157193 0 0 0 0 0 0 0 0 0 32906 246156 508878 0 35047 0 0 0 32874 0 0 0 0 300000 276786 0 0 69410 67419 0 39687 369410 451813 X -123254 14315 0 42750 -123254 57065 246156 508878 271935 0 0 0 -91616 0 X false true X true false X 140499 140052 127025 178806 539676 1126058 0 0 0 0 0 0 0 0 0 0 0 0 140499 140052 127025 178806 539676 1126058 1126058 0 0 0 0 1394 1394 0 0 0 0 0 0 0 0 0 0 0 0 1127452 2369808 0.9988 1.0000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 250738 110536 140202 29936 12945 16991 157193 Right-of-use Asset - Operating leases 32906 32906 0 Lease Liability - Operating leases 39687 39687 1109476 0 1109476 0 1109476 837541 0 837541 0 837541 Part I to XII | PartandLinenumber:,Explanation:| Part IV General,[1] The Organizations activities are generally exempt from federal and state income taxes under Section 501c3 of the Internal Revenue Code. Since the Organization is exempt from federal and state income tax liability no provision is made for current or deferred income tax expense. The Organization is not a private foundation. Management has determined that the Organization is not subject to unrelated business income tax. Management is not aware of any transactions that would impact the Organizations tax-exempt status. [2] The Organization follows the guidance of the Accounting Standard Codification ASC 740 Accounting for Income Taxes related to uncertainties in income taxes which prescribes a threshold of more likely than not for recognition and derecognition of positions taken or expected to be taken in a tax return. For the year ended June 30 2025 management of the Organization is not aware of any material uncertain tax positions. See paragraph [3] in Schedule O.| Annual Fundraiser 112512 67266 45246 0 0 1965 2762 0 6566 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 112512 67266 45246 0 0 1965 2762 0 6566 11293 33953 Denis Henrot Family Member of Officer Leasehold Improvements X 300000 276786 false true true 276786 Part VI, Line 2 It is noted that Denis Henrot serves as a volunteer bookkeeper and advisor within our organization. Additionally it is important to highlight that he is the father of Zoe Henrot who holds the position of Artistic Director. Part VI, Line 11a A draft of Form 990 and schedules is provided to all board members & directors for their review before filing Part VI, Line 12c Officers and directors do review and sign an official disclosure form once a year. Part VI, Line 15 Compensation for director positions Managing and Artistic Directors was collected from Form 990 of about 20 similar organizations two years ago. It was determined that compensation for the organizations Managing Director was competitive with market whereas the compensation for the Artistic Director lagged. A two-step adjustment with full effect as of the beginning of fiscal 26 was approved by the board to align both compensations. Further all compensations are adjusted annually on a COLA and merit basis. Part XII Line 1 | Explanation:| In fiscal 25 the organization changed its method of accounting to prepare form 990 from Cash to Accrual so as to comply with auditing and statutory requirements mandated in the state of Minnesota. Part X Line 15 | Explanation:| The Organization recognizes operating leases in accordance with ASC 842 by recording right-of-use assets and lease liabilities for fixed lease payments. Fixed base rent is expensed on a straight-line over the lease term while variable lease costs including common area management CAM charges are expensed as incurred and excluded from lease capitalization. ROU asset is reported on Part X on line 15 whereas the corresponding lease liability is reported on Part X line 25. Part X Line 25 | Explanation:| The Organization recognizes operating leases in accordance with ASC 842 by recording right-of-use assets and lease liabilities for fixed lease payments. Fixed base rent is expensed on a straight-line over the lease term while variable lease costs including common area management CAM charges are expensed as incurred and excluded from lease capitalization. ROU asset is reported on Part X on line 15 whereas the corresponding lease liability is reported on Part X line 25. Part VI Line 11 | Explanation:| A draft of Form 990 and schedules is provided to all board members & directors for their review before filing Part VI Line 19 | Explanation:| All public exhibits are available upon request. Also the organization publishes an Annual Report to the Community by the end of September of each year. This report includes the disclosure of financials among other information. Part XI Line 8 | Explanation:| The organization made significant adjustments that impacted its financial reporting. Firstly prior period adjustments were necessary to reflect Wages & Taxes for June 2024 which were not initially reported on Form 990 2023 due to the cash basis accounting used that year. This adjustment amounted to $23,471. Secondly as of January 31 2026 the organization renewed its lease on the premises at 276 East Lafayette Frontage Road. The newly extended lease will now expire on January 31 2031. Consequently the organization revised the Leasehold Improvements depreciation schedule to end concurrently with the new lease term prompting an acceleration in the depreciation of the original Leasehold Improvements cost basis. This adjustment resulted in a decrease in the book value of this asset from the previously reported $205,553. Additionally in fiscal 25 the organization implemented a Fixed Assets qualification policy retroactively impacting the fixed assets cost basis. This policy change caused a reduction in the fixed assets cost basis decreasing it from the prior reported $277,806 to $268,336 at the beginning of fiscal 25. The combined effect of these adjustments lowered the book value of net assets at the start of fiscal 25 from the previously reported $223,590 to $172,475. These changes were necessary to align the organizations financial reporting with updated policies and lease agreements ensuring transparency and accuracy of its financial statements Part IV Line 11 | Explanation:| ... Ctd from Schedule D Part XIII 3rd Paragraph. [3] All tax-exempt entities are subject to review and audit by federal state and other applicable agencies. Such agencies may review the taxability of unrelated business income or the qualification of the tax-exempt entity under the Internal Revenue Code and applicable state statutes. For federal tax purposes the tax returns remain open for possible examination for a period of three years after the respective filing deadlines of those returns.