Civic Intelligence

Franklin Performing Arts Company Inc

EIN 04-3111745 • 501(c)3 • Franklin, MA

Profile

FPAC is an Equity Small Professional Theater organization. FPAC supports educational arts experiences, quality entertainment, and outstanding performance opportunities for professional and emerging artists, amateur performers, and students of the arts.

15 West Central StreetFranklin, MA 02038

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.24x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.71x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

49th percentile

3.8%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

24th percentile

-7.2%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

37%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$497,273

Down $38,665 (-7.2%) from 2023

Liabilities

Down

$618,998

Down $71,634 (-10%) from 2023

Net Assets

Up

-$121,725

Up $32,969 (+21%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin49th percentile

Revenue

Up

$873,403

Up $238,078 (+37%) from 2023

Expenses

Down

$840,434

Down $1,916 (-0.2%) from 2023

Net Income

Up

$32,969

Up $239,994 (+116%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.0M$0-$1.0MAssets 2010: $99,364Liabilities 2010: $48,594Net Assets 2010: $50,7702010Assets 2011: $115,699Liabilities 2011: $39,894Net Assets 2011: $75,8052011Assets 2012: $83,730Liabilities 2012: $53,723Net Assets 2012: $30,0072012Assets 2013: $1,693,974Liabilities 2013: $1,086,394Net Assets 2013: $607,5802013Assets 2014: $1,827,431Liabilities 2014: $1,093,018Net Assets 2014: $734,4132014Assets 2015: $1,862,996Liabilities 2015: $1,111,348Net Assets 2015: $751,6482015Assets 2016: $1,944,097Liabilities 2016: $1,055,184Net Assets 2016: $888,9132016Assets 2017: $1,920,832Liabilities 2017: $997,749Net Assets 2017: $923,0832017Assets 2018: $1,635,481Liabilities 2018: $893,141Net Assets 2018: $742,3402018Assets 2019: $1,081,900Liabilities 2019: $833,043Net Assets 2019: $248,8572019Assets 2020: $925,572Liabilities 2020: $798,191Net Assets 2020: $127,3812020Assets 2021: $916,825Liabilities 2021: $699,116Net Assets 2021: $217,7092021Assets 2022: $719,709Liabilities 2022: $690,682Net Assets 2022: $29,0272022Assets 2023: $535,938Liabilities 2023: $690,632Net Assets 2023: -$154,6942023Assets 2024: $497,273Liabilities 2024: $618,998Net Assets 2024: -$121,7252024

Highlighted filing

2024

Assets$497,273
Liabilities$618,998
Net Assets-$121,725
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $227,803Expenses 2010: $276,051Net Income 2010: -$48,2482010Revenue 2011: $213,610Expenses 2011: $178,238Net Income 2011: $35,3722011Revenue 2012: $273,518Expenses 2012: $319,316Net Income 2012: -$45,7982012Revenue 2013: $903,154Expenses 2013: $325,581Net Income 2013: $577,5732013Revenue 2014: $530,180Expenses 2014: $403,347Net Income 2014: $126,8332014Revenue 2015: $581,042Expenses 2015: $563,807Net Income 2015: $17,2352015Revenue 2016: $631,993Expenses 2016: $494,728Net Income 2016: $137,2652016Revenue 2017: $551,701Expenses 2017: $517,531Net Income 2017: $34,1702017Revenue 2018: $558,304Expenses 2018: $525,505Net Income 2018: $32,7992018Revenue 2019: $566,651Expenses 2019: $678,502Net Income 2019: -$111,8512019Revenue 2020: $425,209Expenses 2020: $546,686Net Income 2020: -$121,4772020Revenue 2021: $911,262Expenses 2021: $847,218Net Income 2021: $64,0442021Revenue 2022: $621,812Expenses 2022: $723,248Net Income 2022: -$101,4362022Revenue 2023: $635,325Expenses 2023: $842,350Net Income 2023: -$207,0252023Revenue 2024: $873,403Expenses 2024: $840,434Net Income 2024: $32,9692024

Highlighted filing

2024

Revenue$873,403
Expenses$840,434
Net Income$32,969
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$497,273
Liabilities
$618,998
Net assets
-$121,725
Revenue
$873,403
Expenses
$840,434
Net income
$32,969
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.62$0.12$0.87$0.84$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.54$0.69$0.15$0.64$0.84$0.21
2022Detailed filing. Detailed filing data is available for this year.$0.72$0.69$0.03$0.62$0.72$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.70$0.22$0.91$0.85$0.06
2020Summary only. Only limited summary data is available for this year.$0.93$0.80$0.13$0.43$0.55$0.12
2019Summary only. Only limited summary data is available for this year.$1.08$0.83$0.25$0.57$0.68$0.11
2018Summary only. Only limited summary data is available for this year.$1.64$0.89$0.74$0.56$0.53$0.03
2017Summary only. Only limited summary data is available for this year.$1.92$1.00$0.92$0.55$0.52$0.03
2016Summary only. Only limited summary data is available for this year.$1.94$1.06$0.89$0.63$0.49$0.14
2015Summary only. Only limited summary data is available for this year.$1.86$1.11$0.75$0.58$0.56$0.02
2014Summary only. Only limited summary data is available for this year.$1.83$1.09$0.73$0.53$0.40$0.13
2013Summary only. Only limited summary data is available for this year.$1.69$1.09$0.61$0.90$0.33$0.58
2012Summary only. Only limited summary data is available for this year.$0.08$0.05$0.03$0.27$0.32$0.05
2011Summary only. Only limited summary data is available for this year.$0.12$0.04$0.08$0.21$0.18$0.04
2010Summary only. Only limited summary data is available for this year.$0.10$0.05$0.05$0.23$0.28$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 11, 2025
Return Version
2024v5.2
Gross Receipts
$897,194
Mission and Program Overview

Mission

FPAC is an Equity Small Professional Theater organization. FPAC supports educational arts experiences, quality entertainment, and Foutstanding performance opportunities for professional and emerging artists, amateur performers, and students of the arts.

Fpac is dedicated to the promotion and encouragement of performing arts, with a commitment to youth development. Fpac presents quality performances while offering opportunities for

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$284,251$290,302▲ $6,051
Cash and Non-Interest-Bearing Accounts$112,367$129,954▲ $17,587
Loans From Officers Directors$33,725$33,725→ $0
Savings and Temporary Cash Investments$94,511$30,384▼ $64,127
Prepaid Expenses and Deferred Charges$15,914$22,128▲ $6,214
Inventories for Sale or Use$1,946$6,526▲ $4,580
Pledges and Grants Receivable$1,470$0▼ $1,470
Accounts Receivable$25,013$13▼ $25,000
Investments in Publicly Traded Securities$0--
Total Assets$535,938$497,273▼ $38,665
Other Assets Total$466$17,966▲ $17,500
Liabilities
Other Liabilities$508,210$445,142▼ $63,068
Accounts Payable and Accrued Expenses$87,714$131,121▲ $43,407
Deferred Revenue$60,983$9,010▼ $51,973
Total Liabilities$690,632$618,998▼ $71,634
Net Assets / Fund Balance
Net Assets With Donor Restrictions$14,000$0▼ $14,000
Net Assets Without Donor Restrictions$-168,694$-121,725▲ $46,969
Total Net Assets Fund Balance$-154,694$-121,725▲ $32,969
Total Liabilities and Net Assets / Fund Balance$535,938$497,273▼ $38,665

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$31,117$956,176-
Equipment$142,420$172,900-
Leasehold Improvements$116,765$724,926-
Other Assets Org$17,500--
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
David PorterDirector - 15 Hours Per Month
Lori WirkusDirector - 15 Hours Per Month
Roger BreslinDirector - 15 Hours Per Month
William BuccellaDirector - 15 Hours Per Month
Tyrick Wiltez JonesDirector - 15 Hrs/month
William WeissDirector - 15 Hrs/month
Thomas MercerDirector - 25 Hrs/month
Raye Lynn MercerProd. Director-200hrs/prod
Raye Lynn Mercer-
Raye Lynn MercerBus.mgr - 50 Hrs/month
Revenue and Support

Revenue Composition

Contributions and Grants
$432,572
Program Service Revenue
$407,798
Investment Income
$3
Other Revenue
$33,030
All Other Contributions
$157,257
Change in Net Assets
$32,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$634,704
Salaries, Compensation, and Employee Benefits$205,730
Total Fundraising Expense$42,498
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,840$9,140$40,000$165,980
Fees for Services Other$145,879$0$0$145,879
All Other Expenses$124,017$140$0$124,157
Occupancy$111,843$0$0$111,843
Depreciation Depletion$60,031$0$0$60,031
Other Employee Benefits$19,671$3,812$0$23,483
Royalties$18,145$0$0$18,145
Fees for Services Accounting$12,000$3,000$0$15,000
Payroll Taxes$10,839$571$2,498$13,908
Other Expenses$13,116$0$0$13,116
Advertising$11,769$0$0$11,769
Insurance$7,212$1,596$0$8,808
Travel$8,808$0$0$8,808
Interest$8,331$0$0$8,331
Information Technology$3,814$0$0$3,814
Pension Plan Contributions$2,359$0$0$2,359
Total Functional Expenses$769,677$28,259$42,498$840,434
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$70,646
Fundraising Direct Expenses$23,791
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Director Is the OwnerShare Facilities, Use of Equipment, Etc.No$50,000
-President/exec DirA/p for Several Productions - DirectorNo$2,500
Raye Lynn MercerDirector Is the OwnerCredit Card Transactions Are ProcessedNo$1,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$33,725$33,725→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$264,082
Due to Related Parties$140,547
Credit Card Liabilities$40,513
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Franklin Performing Arts Company Inc
EIN
04-3111745
Phone
5085288668
Address
15 WEST CENTRAL STREET, FRANKLIN, MA 02038

Signing Officer

Name
Raye Lynn Mercer
Title
Executive Director
Phone
5085288668
Signed
2025-05-11

Organization Details

Principal Officer
Raye Lynn Mercer
Formed
1991
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
6
Employees
11
Volunteers
135

Preparer

Firm
Christine M Backner
Address
129 Farm Dr, Cumberland, RI 02864
Preparer
Christine M Backner CPA
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

“Documents available upon request.”

Pt VI, Line 11B

“A copy of the completed form 990 is provided to the board members via electronic communication.”

Pt III, Line 2

“Raye lynn mercer is 100% shareholder of franklin school for the performing arts, inc 04-3113519”

Pt VI, Line 15A

“The executive director is compensated for her services in producing shows. This compensation is comparable to that paid to others with similar responsibilties for the organizations productions and oter regional productions.”

Other

“Sch r, page 3 - 2q - fspa processes credit card transactions for the organization.”

Other

“Sch r, page 3 - 2q - fspa shares facilities, personnel, telephone, etc with the organization and charges a management fee to the organization for these services. This fee may be limited to the organizations ability to pay.”

Pt VI, Line 2

“Raye lynn mercer and thomas mercer, both directors and alan mercer director of advancement are all related.”

Pt VI, Line 12C

“Executive director reviews conflict of interest disclosures on an annual basis”

Form 990, Part IX, Line 11G

“Orchestra 48276. 48276. 0. 0.”

Form 990, Part IX, Line 11G

“Professional artists 97603. 97603. 0. 0.”

Form 990, Part IX, Line 24E

“Space rental 7100. 7100. 0. 0.”

Form 990, Part IX, Line 24E

“Reception 2387. 2387. 0. 0.”

Form 990, Part IX, Line 24E

“Bank charge 15673. 15673. 0. 0.”

Form 990, Part IX, Line 24E

“Production touring expense 77187. 77187. 0. 0.”

Form 990, Part IX, Line 24E

“Miscellaneous expenses 7036. 7036. 0. 0.”

Form 990, Part IX, Line 24E

“Auditorium rental 4128. 4128. 0. 0.”

Form 990, Part IX, Line 24E

“Musical arrangements 1267. 1267. 0. 0.”

Form 990, Part IX, Line 24E

“Licenses and permits 4610. 4610. 0. 0.”

Form 990, Part IX, Line 24E

“Telephone 4629. 4629. 0. 0.”

Form 990, Part IX, Line 24E

“Unrealized loss on investment 0. 0. 0. 0.”

Form 990, Part IX, Line 24E

“Actors equity commissions 0. 0. 0. 0.”

Form 990, Part IX, Line 24E

“Professional services 140. 0. 140. 0.”

Raw XML AppendixShowing 400 of 664 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR - 25 HRS/MONTH
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR - 15 HRS/MONTH
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR - 15 HRS/MONTH
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR - 15 HOURS PER MONTH
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR - 15 HOURS PER MONTH
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR - 15 HOURS PER MONTH
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR - 15 HOURS PER MONTH
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IRS990/MissionDesc0FPAC IS DEDICATED TO THE PROMOTION AND ENCOURAGEMENT OF PERFORMING ARTS, WITH A COMMITMENT TO YOUTH DEVELOPMENT. FPAC PRESENTS QUALITY PERFORMANCES WHILE OFFERING OPPORTUNITIES FOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0THIRTY MUSICAL PERFORMANCES WERE PRESENTED. THESE CONCERTS BENEFITTED APPROXIMATELY 3,600 PATRONS AND FEATURED APPROXIMATELY 200 ARTISTS.
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