Civic Intelligence

Theatre Up

990 • Fiscal year 2025 • EIN 02-0359613

Jul 01, 2024 to Jun 30, 2025

PO Box 786Littleton, NH 03561

(323) 397-8652

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

91st percentile

52%

Higher net margin than 91% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

51st percentile

$60,500

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

88th percentile

33%

Faster asset growth than 88% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

10th percentile

-27%

Faster revenue growth than 10% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,174,868

Up $544,257 (+33%) from 2024

Net Assets

Up

$2,161,686

Up $546,788 (+34%) from 2024

Liabilities

Down

$13,182

Down $2,531 (-16%) from 2024

Revenue

Down

$1,048,775

Down $392,489 (-27%) from 2024

Expenses

Up

$501,987

Up $107,605 (+27%) from 2024

Net Income

Down

$546,788

Down $500,094 (-48%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2018: $33,374Liabilities 2018: $0Net Assets 2018: $61,0642018Assets 2019: $58,051Liabilities 2019: $1,299Net Assets 2019: $56,7522019Assets 2020: $109,287Liabilities 2020: $8,691Net Assets 2020: $100,5962020Assets 2021: $146,766Liabilities 2021: $16,151Net Assets 2021: $130,6152021Assets 2022: $563,704Liabilities 2022: $1,712Net Assets 2022: $561,9922022Assets 2023: $573,658Liabilities 2023: $5,642Net Assets 2023: $568,0162023Assets 2024: $1,630,611Liabilities 2024: $15,713Net Assets 2024: $1,614,8982024Assets 2025: $2,174,868Liabilities 2025: $13,182Net Assets 2025: $2,161,6862025

Highlighted filing

2025

Assets$2,174,868
Liabilities$13,182
Net Assets$2,161,686

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0Revenue 2018: $66,175Expenses 2018: $20,953Net Income 2018: $45,2222018Revenue 2019: $128,383Expenses 2019: $105,005Net Income 2019: $23,3782019Revenue 2020: $156,432Expenses 2020: $112,588Net Income 2020: $43,8442020Revenue 2021: $212,302Expenses 2021: $182,283Net Income 2021: $30,0192021Revenue 2022: $562,742Expenses 2022: $189,812Net Income 2022: $372,9302022Revenue 2023: $311,687Expenses 2023: $305,663Net Income 2023: $6,0242023Revenue 2024: $1,441,264Expenses 2024: $394,382Net Income 2024: $1,046,8822024Revenue 2025: $1,048,775Expenses 2025: $501,987Net Income 2025: $546,7882025

Highlighted filing

2025

Revenue$1,048,775
Expenses$501,987
Net Income$546,788
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 28, 2026
Return Version
2024v5.2
Gross Receipts
$1,052,051
Mission and Program Overview

Mission

To promote high standards of excellence in theatrical endeavors at the community level to encourage participation in theatre arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,052,122$1,273,396▲ $221,274
Savings and Temporary Cash Investments$486,785$731,369▲ $244,584
Accounts Receivable-$140,000-
Cash and Non-Interest-Bearing Accounts$80,882$15,477▼ $65,405
Prepaid Expenses and Deferred Charges$10,722$14,526▲ $3,804
Total Assets$1,630,611$2,174,868▲ $544,257
Other Assets Total$100$100→ $0
Liabilities
Accounts Payable and Accrued Expenses$11,954$10,477▼ $1,477
Deferred Revenue$2,759$1,705▼ $1,054
Other Liabilities$1,000$1,000→ $0
Total Liabilities$15,713$13,182▼ $2,531
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,614,898$1,858,701▲ $243,803
Net Assets With Donor Restrictions-$302,985-
Total Net Assets Fund Balance$1,614,898$2,161,686▲ $546,788
Total Liabilities and Net Assets / Fund Balance$1,630,611$2,174,868▲ $544,257

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$518,708-$518,708
Buildings$454,097$33,178$487,275
Land$262,725-$262,725
Equipment$37,866$15,618$53,484
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lynn GrigelevichExecutive DirectorFT$60,500$60,500

Board Members and Trustees

NameTitle
Courtney VashawPresident
Jennifer DonovanVice President
Ed KingDirector
George MitchellDirector
Janne KirkDirector
Jess GriffithsDirector
Kathe TortoriceDirector
Madalyn SheehyDirector
Tim ConnollyDirector
Connor MacDonaldSecretary
Amy MullinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$928,877
Program Service Revenue
$93,995
Investment Income
$8,675
Other Revenue
$17,228
All Other Contributions
$928,877
Change in Net Assets
$546,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$341,067
Salaries, Compensation, and Employee Benefits$160,920
Total Fundraising Expense$81,510
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,410$10,463-$82,873
Current Officers, Directors, Trustees, and Key Employees$47,300$7,700-$55,000
Fees for Services Other$42,623$4,870-$47,493
Occupancy$27,854$363$265$28,482
Fees for Services Accounting-$21,232-$21,232
Depreciation Depletion-$17,141-$17,141
Payroll Taxes$10,392$1,155-$11,547
Other Employee Benefits$10,350$1,150-$11,500
Office Expenses$1,941$7,840$1,245$11,026
Advertising$9,060$1,231-$10,291
Other Expenses$7,399$6,513$80,000$7,399
Insurance$6,235--$6,235
All Other Expenses$4,153$38-$4,191
Total Functional Expenses$340,656$79,821$81,510$501,987
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$1,000
Security Deposit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The board of directors reviews the 990 before filing.

Form 990, Part VI, Section B, Line 15A

The board reviews employee salaries annually as part of the budgeting process.

Form 990, Part VI, Section C, Line 19

All documents, policies and financial statements are available upon request

Filing and Contact Details

Filer

Filer Name
Theatre Up
EIN
02-0359613
Phone
3233978652
Address
PO BOX 786, LITTLETON, NH 03561

Signing Officer

Name
Kathe Tortorice
Title
Treasurer
Phone
3233978652
Signed
2026-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathe Tortorice
Formed
1981
Legal Domicile
Nh
Voting Board Members
11
Independent Board Members
11
Employees
7
Volunteers
160

Preparer

Firm
Rowley & Associates PC
Address
46 N State Street, Concord, NH 03301
Preparer
Eric C Rowley
Phone
6032285400
Supplemental Narrative

Financial Statement Notes

X 2

The Organization has been notified by the Internal Revenue Service that is is exempt from federal income taxes under Section 501c3 of the Internal Revenue Code. The Organization is further classified as an organization that is not a private foundation under Section 509a3 of the Code. The most significant tax positions of the Organization are its assertion that it is exempt from income taxes and its determination of whether any amounts are subject to unrelated business tax UBIT. The Organization follows the guidance of Accounting Standards Codification ASC 740, Accounting for Income Taxes, related to uncertain incomes taxes, which prescribes a threshold of more likely than not to be taken in a tax return. All significant tax positions have been considered by management. It has been determined that is it more likely than not that all tax positions would be sustained upon examination by taxing authorities. Accordingly no provision for income taxes has been recorded.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/TotalAmt37399
IRS990/OtherLiabilitiesGrp/BOYAmt01000
IRS990/OtherLiabilitiesGrp/EOYAmt01000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010463
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt072410
IRS990/OtherSalariesAndWagesGrp/TotalAmt082873
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01155
IRS990/PayrollTaxesGrp/ProgramServicesAmt010392
IRS990/PayrollTaxesGrp/TotalAmt011547
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/Desc0Performance admissions
IRS990/ProgramServiceRevenueGrp/Desc1Education programs
IRS990/ProgramServiceRevenueGrp/Desc2Program Ad sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt083770
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27725
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt083770
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27725
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01329450
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IRS990/PYInvestmentIncomeAmt02656
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IRS990/PYOtherExpensesAmt0240473
IRS990/PYOtherRevenueAmt012247
IRS990/PYProgramServiceRevenueAmt096911
IRS990/PYRevenuesLessExpensesAmt01046882
IRS990/PYSalariesCompEmpBnftPaidAmt0153909
IRS990/PYTotalExpensesAmt0394382
IRS990/PYTotalRevenueAmt01441264
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0546788
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
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IRS990/RentalIncomeOrLossGrp/RealAmt011550
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt099673
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0486785
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt058600
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0312
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0102949
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0109158
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0333213
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IRS990ScheduleA/InvestmentIncomeCYPct00.00350
IRS990ScheduleA/InvestmentIncomePYPct00.00140
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0194515
IRS990ScheduleA/Total509Grp/TotalAmt03490943
IRS990ScheduleA/TotalSupportAmt0312
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0562742
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03503372
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0454097
IRS990ScheduleD/BuildingsGrp/DepreciationAmt033178
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0487275
IRS990ScheduleD/EquipmentGrp/BookValueAmt037866
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015618
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/BookValueAmt0262725

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