Nonprofit · EIN 35-2796773
FRONT ROW CENTER INC
Tax-exempt · SAN DIEGO, CA 92104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $259,454 | $251,443 | $8,011 | $25,574 | $500 | $25,074 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $18,378
- Program service revenue
- $241,076
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $84,517
- Salaries, compensation and benefits (total)
- $93,165
- Professional fundraising fees
- $0
- Accounting fees
- $1,343
- Occupancy
- $44,911
- Travel
- $40
- Depreciation
- $218
- Program services (functional)
- $192,261
- Management and general (functional)
- $42,910
- Fundraising (functional)
- $16,272
Balance sheet and other
- Total assets, start of year
- $17,563
- Total assets, end of year
- $25,574
- Total liabilities, end of year
- $500
- Net assets, end of year
- $25,074
- Land, buildings and equipment
- $1,959
- Net assets without donor restrictions
- $25,074
- Gross receipts
- $259,454
- Employees
- 8
- Year formed
- 2023
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| POLY BILD | SECRETARY Trustee or director, Officer | 1 | $0 |
| ALEX DE COSTA | PRESIDENT Trustee or director, Officer | 1 | $0 |
| ELISA HILLIARD | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| HEIDI LAWRENCE | EVENT DIRECT Trustee or director | 1 | $0 |
| NANCY PENA | TREASURER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3245 UNIVERSITY AVE SUITE 1 610, SAN DIEGO, CA 92104-2009
- In care of
- % MICHAEL KIRSCH
- Principal officer (990 for 2024)
- ALEX DE COSTA, 5663 KELTON CT, SAN DIEGO, CA 92114
- Signed the 990
- MICHAEL KIRSCH, EXECUTIVE DIRECTOR
- Phone
- (619) 870-6218
- Return prepared by
- BATTEN ACCOUNTANCY INC
Mission
FRONT ROW CENTER INC IS FOCUSED ON PROVIDING EQUITABLE AND ACCESSIBLE YOUTH THEATRICAL OPPORTUNITIES, THROUGH EXEPTIONAL EDUCATIONAL PROGRAMMING, THEATRICAL PRODUCTIONS, AND WORKSHOPS.
Program accomplishments
- FRONT ROW CENTER PROVIDED EDUCATIONAL WORKSHOPS ON IMPROV, TAP,VOCALS AND THEATRICAL PERFORMANCE FOR IT'S STUDENTS AS WELL AS PRESENTED SIX DIFFERENT PERFORMANCES DURING THE YEAR.Expenses $192,261 · revenue $241,076
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 35-2796773
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A60)
- Assets (IRS master file)
- $25,574
- Income (IRS master file)
- $259,454
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $100,210 | $83,147 | $17,563 | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about FRONT ROW CENTER INC
- What is the EIN of FRONT ROW CENTER INC?
- The employer identification number (EIN) of FRONT ROW CENTER INC is 35-2796773.
- Is FRONT ROW CENTER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to FRONT ROW CENTER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRONT ROW CENTER INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRONT ROW CENTER INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRONT ROW CENTER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FRONT ROW CENTER INC?
- The 990 for the year ended December 31, 2024 names ALEX DE COSTA.
- Who are the officers and directors of FRONT ROW CENTER INC?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does FRONT ROW CENTER INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $259,454, expenses of $251,443 and total assets of $25,574 at year end.
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