Civic Intelligence

Lincoln Park Performing Arts Center

EIN 04-3703131 • 501(c)3 • Midland, PA

Profile

To strengthen the cultural, educational, and economic vitality of the communities we serve by making high-quality arts and education programs available, accessible, and affordable for everyone.

1 Lincoln ParkMidland, PA 15059

www.lincolnparkarts.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.50x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

1.50x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

18th percentile

-8.9%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

22nd percentile

-2.0%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-5.3%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$40,309,425

Down $822,060 (-2.0%) from 2023

Liabilities

Up

$20,349,138

Up $322,483 (+1.6%) from 2023

Net Assets

Down

$19,960,287

Down $1,144,543 (-5.4%) from 2023

Revenue

Down

$13,573,618

Down $765,861 (-5.3%) from 2023

Expenses

Up

$14,781,040

Up $1,419,704 (+11%) from 2023

Net Income

Down

-$1,207,422

Down $2,185,565 (-223%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $27,367,727Liabilities 2010: $14,371,688Net Assets 2010: $12,996,0392010Assets 2011: $37,260,097Liabilities 2011: $21,873,047Net Assets 2011: $15,387,0502011Assets 2012: $37,097,739Liabilities 2012: $21,334,054Net Assets 2012: $15,763,6852012Assets 2013: $37,194,205Liabilities 2013: $20,001,589Net Assets 2013: $17,192,6162013Assets 2015: $34,698,194Liabilities 2015: $17,898,994Net Assets 2015: $16,799,2002015Assets 2016: $33,459,494Liabilities 2016: $16,089,230Net Assets 2016: $17,370,2642016Assets 2017: $32,766,067Liabilities 2017: $15,124,191Net Assets 2017: $17,641,8762017Assets 2018: $29,193,421Liabilities 2018: $14,194,161Net Assets 2018: $14,999,2602018Assets 2019: $29,120,810Liabilities 2019: $13,693,662Net Assets 2019: $15,427,1482019Assets 2020: $28,358,003Liabilities 2020: $11,941,619Net Assets 2020: $16,416,3842020Assets 2021: $29,400,044Liabilities 2021: $10,858,639Net Assets 2021: $18,541,4052021Assets 2022: $37,610,958Liabilities 2022: $18,131,496Net Assets 2022: $19,479,4622022Assets 2023: $41,131,485Liabilities 2023: $20,026,655Net Assets 2023: $21,104,8302023Assets 2024: $40,309,425Liabilities 2024: $20,349,138Net Assets 2024: $19,960,2872024

Highlighted filing

2024

Assets$40,309,425
Liabilities$20,349,138
Net Assets$19,960,287

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,161,4142010Expenses 2011: $5,022,2722011Expenses 2012: $5,381,7472012Revenue 2013: $6,591,924Expenses 2013: $5,162,993Net Income 2013: $1,428,9312013Revenue 2015: $6,484,701Expenses 2015: $7,291,794Net Income 2015: -$807,0932015Revenue 2016: $7,236,919Expenses 2016: $6,665,855Net Income 2016: $571,0642016Revenue 2017: $7,023,847Expenses 2017: $6,752,235Net Income 2017: $271,6122017Revenue 2018: $7,590,181Expenses 2018: $7,475,588Net Income 2018: $114,5932018Revenue 2019: $9,588,399Expenses 2019: $9,160,511Net Income 2019: $427,8882019Revenue 2020: $10,070,121Expenses 2020: $9,080,885Net Income 2020: $989,2362020Revenue 2021: $12,657,029Expenses 2021: $10,532,008Net Income 2021: $2,125,0212021Revenue 2022: $11,880,429Expenses 2022: $11,221,268Net Income 2022: $659,1612022Revenue 2023: $14,339,479Expenses 2023: $13,361,336Net Income 2023: $978,1432023Revenue 2024: $13,573,618Expenses 2024: $14,781,040Net Income 2024: -$1,207,4222024

Highlighted filing

2024

Revenue$13,573,618
Expenses$14,781,040
Net Income-$1,207,422

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$40.3$20.3$20.0$13.6$14.8$1.21
2023Detailed filing. Detailed filing data is available for this year.$41.1$20.0$21.1$14.3$13.4$0.98
2022Detailed filing. Detailed filing data is available for this year.$37.6$18.1$19.5$11.9$11.2$0.66
2021Detailed filing. Detailed filing data is available for this year.$29.4$10.9$18.5$12.7$10.5$2.13
2020Detailed filing. Detailed filing data is available for this year.$28.4$11.9$16.4$10.1$9.08$0.99
2019Detailed filing. Detailed filing data is available for this year.$29.1$13.7$15.4$9.59$9.16$0.43
2018Detailed filing. Detailed filing data is available for this year.$29.2$14.2$15.0$7.59$7.48$0.11
2017Detailed filing. Detailed filing data is available for this year.$32.8$15.1$17.6$7.02$6.75$0.27
2016Summary only. Only limited summary data is available for this year.$33.5$16.1$17.4$7.24$6.67$0.57
2015Detailed filing. Detailed filing data is available for this year.$34.7$17.9$16.8$6.48$7.29$0.81
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.2$20.0$17.2$6.59$5.16$1.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.1$21.3$15.8$5.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.3$21.9$15.4$5.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.4$14.4$13.0$4.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$13,633,928
Mission and Program Overview

Mission

Promote appreciation and education for the performing arts.

To strengthen the cultural educational and economic vitality of the communities served by making arts and education available for everyone

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$33,075,669$32,806,301▼ $269,368
Intangible Assets-$2,632,500-
Cash and Non-Interest-Bearing Accounts$1,951,849$1,793,073▼ $158,776
Accounts Receivable$3,600,485$1,365,034▼ $2,235,451
Other Notes and Loans Receivable, Net$1,675,120$664,672▼ $1,010,448
Prepaid Expenses and Deferred Charges$523,276$418,978▼ $104,298
Investments Other Securities$305,086$320,105▲ $15,019
Total Assets$41,131,485$40,309,425▼ $822,060
Other Assets Total-$308,762-
Liabilities
Mortgage Notes Payable Secured by Investment Property$17,230,126$16,912,213▼ $317,913
Other Liabilities$454,766$2,819,013▲ $2,364,247
Deferred Revenue$1,516,527$323,173▼ $1,193,354
Accounts Payable and Accrued Expenses$825,236$294,739▼ $530,497
Total Liabilities$20,026,655$20,349,138▲ $322,483
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,104,830$19,960,287▼ $1,144,543
Total Net Assets Fund Balance$21,104,830$19,960,287▼ $1,144,543
Total Liabilities and Net Assets / Fund Balance$41,131,485$40,309,425▼ $822,060

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$30,364,764$18,076,756$48,441,520
Equipment$1,435,627$3,736,034$5,171,661
Land$1,005,910-$1,005,910
Other Assets Org$308,762--
Closely Held Equity Interests$13,258--
Financial Derivatives$306,847--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christopher ShovlinCEOFT$137,709$32,933$170,642
Mark ElderCOOFT$130,418$11,554$130,418
Craig LeeDirectorFT$117,275$31,595$117,275
Theresa DillCFOFT$112,334$29,215$112,334

Board Members and Trustees

NameTitle
Richard CorradiPresident
Linwood AlfordVice President
Karen GranitoDirector
Marian JankowskiDirector
Paul AnthonyDirector
Stephanie PenningtonSecretary
Diane KempTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Certify-ed LLCCurriculum100 BOMAR ROAD, Taylors, SC 29687$1,875,187
-Printing Publishing800 VINIAL STREET Ste B210, Pittsburgh, PA 15212$203,936
Betters Real Estate HoldinRents100 BET TECH DRIVE, Aliquippa, PA 15001$184,840
Print Management LLCCurriculum2037 LAKE MARSHALL DRIVE, Gibsonia, PA 15044$124,537
Clew Publishing LLCRents1036 MIDLAND AVE, Midland, PA 15059$110,400
Revenue and Support

Revenue Composition

Contributions and Grants
$108,600
Program Service Revenue
$13,319,330
Investment Income
$118,424
Other Revenue
$27,264
All Other Contributions
$77,950
Change in Net Assets
$-1,207,422

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,672,212
Revenue Not Reported on Financial Statements
$1,901,406
Revenue Not Reported on Form 990
$152,503
Other Revenue Adjustments
$1,901,406
Total Revenue per Audited Statements
$11,824,715
Total Revenue per Form 990
$13,573,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,808,462
Salaries, Compensation, and Employee Benefits$4,963,878
Total Fundraising Expense$59,003
Grants and Similar Amounts Paid$8,700
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,512,942$587,048$46,987$3,146,977
Other Expenses$1,901,406--$1,901,406
Depreciation Depletion$1,576,233$175,137-$1,751,370
Occupancy$850,061$94,451-$944,512
Interest$819,971$91,108-$911,079
Other Employee Benefits$601,697$200,565-$802,262
Current Officers, Directors, Trustees, and Key Employees$480,622$108,140$12,016$600,778
Advertising-$302,172-$302,172
Payroll Taxes$226,401$75,468-$301,869
All Other Expenses$67,838$163,962-$231,800
Insurance-$186,831-$186,831
Fees for Services Other$143,945$7,849-$151,794
Information Technology$61,409$61,409-$122,818
Pension Plan Contributions$83,994$27,998-$111,992
Fees for Services Lobbying-$90,000-$90,000
Office Expenses$25,617$44,897-$70,514
Fees for Services Accounting-$44,235-$44,235
Travel$12,427$12,427-$24,854
Fees for Services Legal-$21,092-$21,092
Grants to Domestic Individuals$8,700--$8,700
Conferences and Meetings-$1,842-$1,842
Total Functional Expenses$12,425,406$2,296,631$59,003$14,781,040

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$14,781,040
Expenses per Audited Statements$12,879,634
Total Expenses per Audited Statements$12,879,634
Expenses Not Reported on Financial Statements$1,901,406
Other Expense Adjustments$1,901,406
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$33,309
Fundraising Gross Income$11,656
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$42,306$11,656$7,849$3,807
Total Events$42,306$11,656$33,309$-21,653
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Pa Cyber Charter SchoolRelated BoardSold CurriculumNo$4,073,322
Midland Innovation TechRelated BoardNote Rec & RevenueNo$2,262,094
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contract Liability$2,509,881
Operating Lt Lease Liabil$204,994
Operating St Lease Liabil$104,138
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 11B

The form 990 is reviewed by the finance committee and presented to the

Part VI Line 11B

Board of directors for approval during a regularly scheduled meeting.

Part VI Line 12C

Officers and directors are required to disclose annually interest that

Part VI Line 12C

Could give rise to conflicts.

Part VI Line 15A or B

Compensation is reviewed by the managing director and the baords'

Part VI Line 15A or B

Employee performance review and compensation committee.

Part VI Line 19

The documents can be viewed during normal busienss hours at the

Part VI Line 19

ORGANIZATION'S OFFICES.

Filing and Contact Details

Filer

Filer Name
Lincoln Park Performing Arts Center
EIN
04-3703131
In Care Of
% MARK ELDER
Phone
7245764644
Address
1 LINCOLN PARK, Midland, PA 15059

Signing Officer

Name
Mark Elder
Title
Chief Operating Officer
Phone
7245764644
Signed
2025-05-08
Discuss with paid preparer
No

Organization Details

Principal Officer
Mark Elder
Formed
2002
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
6
Employees
128
Volunteers
65

Preparer

Firm
jmALLC
Address
PO BOX 498, BEAVER, PA 15009
Preparer
Katherine M Butler
Phone
4126517363
Supplemental Narrative

Financial Statement Notes

P11, Ln 4B

Provision for credit losses on notes receivable

P12, Ln 4B

Provision for credit losses on notes receivable

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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/Desc0LINCOLN PARK PURSUES AND ACHIEVES EXCELLENCE BY EMBODYING THE INTEGRATION OF ARTS EDUCATION AND PERFORMANCE, CREATING AN ENVIRONMENT WHERE PEOPLE FROM DIVERSE BACKGROUNDS COME TO REALIZE THEIR POTENTIAL THROUGH THE TRANSFORMING INFLUENCE OF THE ARTS. THE ORGANZIATION CREATES THE LINCOLN PARK EXPERIENCE BY PRODUCING WORLD-CLASS OFFERINGS AND FORGING PARTNERSHIPS WITH LOCAL, REGIONAL, NATIONAL, AND INTERNATIONAL ORGANIZATIONS AND INDIVIDUALS, AND BECOMING WIDELEY RECOGNIZED BY OUR UNIQUE ARRAY OF EXCEPTIONAL PROGRAMS AND ACTIVITIES. LINCOLN PARK PERFORMING ARTS CENTER RECEIVED DONATED SERVICES IN THE AMOUNT OF $162,483 AS DONATED INTEREST ON A LEASING TRANSACTION.
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