2026-05-25T19:11:49-06:00 2025-12-31 993451815 Putnam Accounting Tax Services CPA 495 Putnam Avenue - Suite 2A Brooklyn NY 11221 990 2025-01-01 133548252 OPUS DANCE THEATRE & COMMUNITY SERVICES INC % James Grant OPUS 2129968413 779 Riverside Drive STE C43 New York NY 10032 JAMES GRANT CEO 2129968413 2026-05-25 true VIRGILIO E DE SOUSA P02380319 9176982436 2026-05-25 2025 2025-03-06 01:10:19Z 2036474 false X www.opusdancetheatrenyc.org X 1988 NY To promote the full spectrum of the Pan-African experience through performance and educational programs that enrich and empower the community. 7 6 85 0 0 1613587 1732430 208474 114695 0 67 189349 1822128 2036474 0 0 1639073 1842690 0 0 290931 253795 1930004 2096485 -107876 -60011 101161 60218 240117 259185 -138956 -198967 To promote the full spectrum of the Pan-African experience through performance and educational programs that enrich and empower the community. false false 1801136 295349 Arts Education: Provided in-school dance and arts workshops for more than 300 students across New York City. During 2025, Opus Dance Theatre & Community Services empowered over 300 youth and engaged more than 2,000 community members through its Pan-Africanrooted performance and arts-education programs. These initiatives included school-based residencies, in-community workshops, and public dance performances, thereby advancing cultural enrichment, arts access, and educational outcomes for underserved populations in New York City. 1801136 true true false false false false false false false false true false false false false false true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 10 0 true 85 true false false false false false false false false false false false false false false false false false X 7 6 false false false false false false false true true false false true true true true true true true true false NY X James Grant 2129968413 779 Riverside Drive - Suite C43 New York NY 10032 James Grant CEO 50.00 0.00 X 249000 0 0 Larry Thomas Treasurer 2.00 0.00 X 0 0 0 Michael Flanigan Board of Directors Member 2.00 0.00 X 0 0 0 Williams Green Board of Directors Member 2.00 0.00 X 0 0 0 Judge Patricia Henley Board of Directors - Advisory 2.00 0.00 X 0 0 0 Rogelio Francois Board of Directors - Advisory 2.00 0.00 X 0 0 0 Laverne Barbara Ford Secretary 2.00 0.00 X 0 0 0 249000 0 0 1 false true false 1732430 1732430 Program Income 611710 114695 114695 114695 0 Tax Refunds 541200 189349 189349 189349 2036474 304044 0 0 249000 249000 1384005 1384005 111279 111279 98406 98406 4879 4879 11421 10996 425 5725 5439 286 6132 6132 9738 9738 18230 16580 1650 1928 1928 4441 4441 16389 16175 214 Food & Beverages 2957 2504 453 Production Supplies 24276 24276 Student Activies Program 51322 51322 Professional Fees & Consulti 96357 59405 36952 2096485 1801136 295349 0 68966 32464 44416 16662 32195 27754 101161 60218 44802 25618 195315 233567 240117 259185 X -138956 -198967 -138956 -198967 101161 60218 -60011 0 X X true X true X true true false X 752009 1020731 2668116 1613587 1732430 7786873 752009 1020731 2668116 1613587 1732430 7786873 1398456 6388417 7786873 0.82040 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 44416 16662 27754 27754 2036474 2036474 2036474 2096485 2096485 2096485 Other Explanation The change in net assets reported in Form 990 reflects an operating deficit of $(60,011), calculated as total revenue of $2,036,474 less total expenses of $2,096,485.Form 990, Part X, shows total net assets of $(138,956) at January 1, 2025, and $(198,967) at December 31, 2025, representing a decrease in net assets of $(60,011) during the year.The change in net assets is primarily attributable to current-year operating activities and audit reclassifications made to align the Organizations accounting records with the audited financial statement Form 990 is prepared on a modified cash basis of accounting to conform with IRS filing requirements, whereas the audited financial statements are prepared on the accrual basis under U.S. GAAP. Differences arise mainly from the recognition of in-kind contributions, depreciation, accrued expenses, and timing of revenue recognition X false false false false false false false false false JAMES GRANT CEO 249000 249000 210105 Form 990 governing body review Part VI line 11 The Board reviews the Form at least five days before filing to allow time for feedback. Conflict of interest policy compliance Part VI line 12c The Organization regularly monitors and enforces compliance with the policy through annual board reviews and ongoing oversight by management. CEO executive director top management comp Part VI line 15a The Board determines compensation after reviewing comparable compensation data from similar organizations available to the public. Other officer or key employee compensation Part VI line 15b Opus Dance Theatre & Community Services, Inc. follows a formal process for establishing the compensation of its officers and key employees. Compensation is reviewed and approved by independent members of the Board of Directors who have no conflict of interest in the decision. The Board relies on comparability data obtained from publicly available sources, including Form 990 filings of similar nonprofit organizations and other industry salary information, to ensure that compensation levels are reasonable and consistent with market practices. All discussions, supporting data, and final approvals are documented in the minutes of the Board meetings to provide contemporaneous substantiation of the review and Governing documents etc available to public Part VI line 19 Opus Dance Theatre & Community Services, Inc. makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Copies may be obtained by contacting the Organizations administrative office or by email. In addition, the Organizations most recent Form 990 is available to the public on the IRS website (www.irs.gov) Not undergone required audits or steps for audit Part XII line 3b The Organization is actively seeking to engage an independent accounting firm to conduct the audit required under Uniform Guidance for the Federal awards expended under the Title I, Part B 21st Century Community Learning Centers Program. Management is currently in the process of identifying and retaining a qualified audit firm to perform the required audit procedures under 2 CFR Part 200 Subpart F.