Civic Intelligence

Barre Opera House Inc.

990 • Fiscal year 2016 • EIN 03-0270440

Jul 01, 2015 to Jun 30, 2016 • Filed on Sep 29, 2016

PO Box 583Barre, VT 05641

(802) 476-0292

Siviq Scores

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

Liabilities / Assets

48th percentile

0.03x

Higher debt load relative to assets than 48% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.04x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

58th percentile

5.8%

Higher net margin than 58% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

72nd percentile

$61,850

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

59th percentile

4.9%

Faster asset growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

69th percentile

15%

Faster revenue growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$613,425

Up $28,753 (+4.9%) from 2015

Net Assets

Up

$593,250

Up $13,822 (+2.4%) from 2015

Liabilities

Up

$20,175

Up $14,931 (+285%) from 2015

Revenue

Up

$472,261

Up $60,142 (+15%) from 2015

Expenses

Up

$444,906

Up $39,737 (+9.8%) from 2015

Net Income

Up

$27,355

Up $20,405 (+294%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $656,342Liabilities 2012: $18,751Net Assets 2012: $637,5912012Assets 2013: $552,168Liabilities 2013: $10,774Net Assets 2013: $541,3942013Assets 2014: $575,319Liabilities 2014: $3,803Net Assets 2014: $571,5162014Assets 2015: $584,672Liabilities 2015: $5,244Net Assets 2015: $579,4282015Assets 2016: $613,425Liabilities 2016: $20,175Net Assets 2016: $593,2502016Assets 2017: $649,864Liabilities 2017: $21,119Net Assets 2017: $628,7452017Assets 2018: $691,145Liabilities 2018: $20,461Net Assets 2018: $670,6842018Assets 2019: $1,030,511Liabilities 2019: $27,228Net Assets 2019: $1,003,2832019Assets 2020: $1,223,238Liabilities 2020: $60,616Net Assets 2020: $1,162,6222020Assets 2021: $1,575,273Liabilities 2021: $37,467Net Assets 2021: $1,537,8062021Assets 2022: $1,772,635Liabilities 2022: $36,018Net Assets 2022: $1,736,6172022Assets 2023: $1,802,291Liabilities 2023: $22,294Net Assets 2023: $1,779,9972023Assets 2024: $1,822,534Liabilities 2024: $30,936Net Assets 2024: $1,791,5982024Assets 2025: $1,973,038Liabilities 2025: $29,855Net Assets 2025: $1,943,1832025

Highlighted filing

2016

Assets$613,425
Liabilities$20,175
Net Assets$593,250

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $343,672Expenses 2012: $376,944Net Income 2012: -$33,2722012Revenue 2013: $352,310Expenses 2013: $448,507Net Income 2013: -$96,1972013Revenue 2014: $412,837Expenses 2014: $384,249Net Income 2014: $28,5882014Revenue 2015: $412,119Expenses 2015: $405,169Net Income 2015: $6,9502015Revenue 2016: $472,261Expenses 2016: $444,906Net Income 2016: $27,3552016Revenue 2017: $459,655Expenses 2017: $454,096Net Income 2017: $5,5592017Revenue 2018: $492,863Expenses 2018: $459,862Net Income 2018: $33,0012018Revenue 2019: $836,901Expenses 2019: $502,596Net Income 2019: $334,3052019Revenue 2020: $588,673Expenses 2020: $454,599Net Income 2020: $134,0742020Revenue 2021: $487,699Expenses 2021: $195,540Net Income 2021: $292,1592021Revenue 2022: $735,690Expenses 2022: $491,192Net Income 2022: $244,4982022Revenue 2023: $675,794Expenses 2023: $661,978Net Income 2023: $13,8162023Revenue 2024: $654,214Expenses 2024: $689,566Net Income 2024: -$35,3522024Revenue 2025: $806,590Expenses 2025: $716,834Net Income 2025: $89,7562025

Highlighted filing

2016

Revenue$472,261
Expenses$444,906
Net Income$27,355
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Sep 29, 2016
Return Version
2015v2.1
Gross Receipts
$476,366
Mission and Program Overview

Mission

PERFORMING ARTS CENTER

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$282,551$298,957▲ $16,406
Land, Buildings, and Equipment, Net$197,371$164,130▼ $33,241
Cash and Non-Interest-Bearing Accounts$61,660$105,955▲ $44,295
Savings and Temporary Cash Investments$43,090$44,383▲ $1,293
Total Assets$584,672$613,425▲ $28,753
Liabilities
Other Liabilities$5,244$20,175▲ $14,931
Total Liabilities$5,244$20,175▲ $14,931
Net Assets / Fund Balance
Unrestricted Net Assets$579,428$593,250▲ $13,822
Total Net Assets Fund Balance$579,428$593,250▲ $13,822
Total Liabilities and Net Assets / Fund Balance$584,672$613,425▲ $28,753

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$145,757$1,297,199$1,442,956
Equipment$18,373$290,520$308,893
Other Securities$11,453--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel CaseyExecutive DirectorFT$61,850$61,850

Board Members and Trustees

NameTitle
Patty MeriamChair
Judy StermerVice-chair
Dick ShadrouiTrustee
Ena BackusTrustee
Jan TobiasTrustee
Joe PreddyTrustee
Karen LauzonTrustee
Laurie LucchinaTrustee
Robert PopeTrustee
William FieldTrustee
Bill KochSecretary
Shannon BlaisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$83,764
Program Service Revenue
$348,024
Investment Income
$6,158
Other Revenue
$34,315
All Other Contributions
$45,633
Change in Net Assets
$27,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$294,768
Salaries, Compensation, and Employee Benefits$150,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$44,267$29,511$0$73,778
Current Officers, Directors, Trustees, and Key Employees$61,850$0$0$61,850
Depreciation Depletion$37,705$1,373$0$39,078
Occupancy$11,599$2,900$0$14,499
Payroll Taxes$6,226$4,150$0$10,376
Insurance$4,244$2,549$0$6,793
Other Expenses$6,644$0$0$6,644
Office Expenses$0$5,250$0$5,250
All Other Expenses$1,361$3,473$0$4,834
Other Employee Benefits$2,480$1,654$0$4,134
Fees for Service Investment Mgmnt Fees$966$0$0$966
Information Technology$0$831$0$831
Total Functional Expenses$393,215$51,691$0$444,906
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala Dinner$10,491$10,491$2,038$8,453
Total Events$10,491$10,491$7,210$3,281
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Box Office Receipts Payable$15,031
Payroll Taxes Withheld$3,100
Sales Tax Payable$1,180
Gift Certificates Payable$864
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Barre Opera House Inc
EIN
03-0270440
Phone
8024760292
Address
PO BOX 583, BARRE, VT 05641

Signing Officer

Name
William Koch
Title
Secretary
Phone
8024760292
Signed
2016-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patty Meriam
Formed
1982
Legal Domicile
Vt
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
77

Preparer

Firm
Salvador and Babic PC
Address
PO Box 593, Barre, VT 05641
Preparer
Reta M Sanders CPA
Phone
8024768673
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

The organization has members that contribute to the organization on an annual basis.

Pt VI, Line 11B

The organizations executive director has reviewed and approved the fully prepared 990 before filing with the irs.

Pt VI, Line 15A

The organizations executive director is compensated based on a salary set and elected by the board of directors.

Pt VI, Line 19

The organization makes its governing documents and conflict of interest policy available for public inspection at the location of the organization.

Form 990, Part IX, Line 24E

Licenses and fees 841. 0. 841. 0.

Form 990, Part IX, Line 24E

Miscellaneous 1361. 1361. 0. 0.

Form 990, Part IX, Line 24E

Fire watch 125. 0. 125. 0.

Form 990, Part IX, Line 24E

Telephone 2507. 0. 2507. 0.

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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/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt03904
IRS990/OtherExpensesGrp/ProgramServicesAmt1188450
IRS990/OtherExpensesGrp/ProgramServicesAmt223519
IRS990/OtherExpensesGrp/ProgramServicesAmt36644
IRS990/OtherExpensesGrp/TotalAmt03904
IRS990/OtherExpensesGrp/TotalAmt1188450
IRS990/OtherExpensesGrp/TotalAmt223519
IRS990/OtherExpensesGrp/TotalAmt36644
IRS990/OtherLiabilitiesGrp/BOYAmt05244
IRS990/OtherLiabilitiesGrp/EOYAmt020175
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0EQUIPMENT RENTAL NON PASS
IRS990/OtherRevenueMiscGrp/Desc1HISTORIC PRESERVATION FEE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015872
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt112172
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015872
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt112172
IRS990/OtherRevenueTotalAmt028044
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04150
IRS990/PayrollTaxesGrp/ProgramServicesAmt06226
IRS990/PayrollTaxesGrp/TotalAmt010376
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0PATTY MERIAM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/BusinessCd1711300
IRS990/ProgramServiceRevenueGrp/BusinessCd2711130
IRS990/ProgramServiceRevenueGrp/BusinessCd3711300
IRS990/ProgramServiceRevenueGrp/BusinessCd4711300
IRS990/ProgramServiceRevenueGrp/Desc0THEATER RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc1PASS THROUGH CHARGES
IRS990/ProgramServiceRevenueGrp/Desc2CELEBRATION SERIES
IRS990/ProgramServiceRevenueGrp/Desc3STUDENT MATINEE
IRS990/ProgramServiceRevenueGrp/Desc4EDUCATIONAL WORKSHOPS
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017656
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1137675
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2165430
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt316759
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410504
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt056616
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt015812
IRS990/PYOtherExpensesAmt0272834
IRS990/PYOtherRevenueAmt017306
IRS990/PYProgramServiceRevenueAmt0322385
IRS990/PYRevenuesLessExpensesAmt06950
IRS990/PYSalariesCompEmpBnftPaidAmt0132335
IRS990/PYTotalExpensesAmt0405169
IRS990/PYTotalRevenueAmt0412119
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt027355
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0435251
IRS990/SavingsAndTempCashInvstGrp/BOYAmt043090
IRS990/SavingsAndTempCashInvstGrp/EOYAmt044383
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: ANNUAL GALA 2011: 14089. 2012: 17526. 2013: 16340. 2014: 18474. 2015: 10491.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt083764
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt056616
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt060341
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt069835
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt049974
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0320530
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06158
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt015812
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt041680
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt029716
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03327
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt096693
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt010491
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt018474
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt016340
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt017526
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt014089
IRS990ScheduleA/OtherIncome170Grp/TotalAmt076920
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.64870
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.66520
IRS990ScheduleA/PublicSupportTotal170Amt0320530
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt083764
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt056616
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt060341
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt069835
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt049974
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0320530
IRS990ScheduleA/TotalSupportAmt0494143
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt018373
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0290520
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0308893
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0145757
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01297199
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01442956
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11180
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2864
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt315031
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES WITHHELD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2GIFT CERTIFICATES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3BOX OFFICE RECEIPTS PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0287504
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt111453
IRS990ScheduleD/OtherSecuritiesGrp/Desc0ENDOWMENT FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CAPITAL FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0164130
IRS990ScheduleD/TotalBookValueSecuritiesAmt0298957
IRS990ScheduleD/TotalLiabilityAmt020175
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07210
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01400

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.03$1.94$0.81$0.72$0.09
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.03$1.79$0.65$0.69$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.80$0.02$1.78$0.68$0.66$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.04$1.74$0.74$0.49$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.04$1.54$0.49$0.20$0.29
2020Summary only. Only limited summary data is available for this year.$1.22$0.06$1.16$0.59$0.45$0.13
2019Summary only. Only limited summary data is available for this year.$1.03$0.03$1.00$0.84$0.50$0.33
2018Summary only. Only limited summary data is available for this year.$0.69$0.02$0.67$0.49$0.46$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.02$0.63$0.46$0.45$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.02$0.59$0.47$0.44$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.01$0.58$0.41$0.41$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.57$0.41$0.38$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.01$0.54$0.35$0.45$0.10
2012Summary only. Only limited summary data is available for this year.$0.66$0.02$0.64$0.34$0.38$0.03