Civic Intelligence

Odd Fellows Playhouse

990 • Fiscal year 2020 • EIN 06-0964602

Jul 01, 2019 to Jun 30, 2020 • Filed on May 17, 2021

128 Washington StreetMiddletown, CT 06457

(860) 347-6143

Siviq Scores

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

Liabilities / Assets

78th percentile

0.15x

Higher debt load relative to assets than 78% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

75th percentile

0.08x

Higher debt load relative to revenue than 75% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

41st percentile

0.2%

Higher net margin than 41% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$49,952

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

64th percentile

16%

Faster asset growth than 64% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

63rd percentile

-0.5%

Faster revenue growth than 63% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$218,351

Up $30,261 (+16%) from 2019

Net Assets

Up

$185,618

Up $11,483 (+6.6%) from 2019

Liabilities

Up

$32,733

Up $18,778 (+135%) from 2019

Revenue

Down

$398,410

Down $1,873 (-0.5%) from 2019

Expenses

Down

$397,744

Down $153,002 (-28%) from 2019

Net Income

Up

$666

Up $151,129 (+100%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $785,956Liabilities 2011: $85,539Net Assets 2011: $700,4172011Assets 2012: $641,873Liabilities 2012: $124,721Net Assets 2012: $517,1522012Assets 2013: $545,289Liabilities 2013: $115,566Net Assets 2013: $429,7232013Assets 2014: $446,375Liabilities 2014: $95,575Net Assets 2014: $350,8002014Assets 2015: $469,713Liabilities 2015: $54,042Net Assets 2015: $415,6712015Assets 2016: $470,941Liabilities 2016: $42,372Net Assets 2016: $428,5692016Assets 2017: $410,932Liabilities 2017: $26,709Net Assets 2017: $384,2232017Assets 2018: $338,349Liabilities 2018: $20,999Net Assets 2018: $317,3502018Assets 2019: $188,090Liabilities 2019: $13,955Net Assets 2019: $174,1352019Assets 2020: $218,351Liabilities 2020: $32,733Net Assets 2020: $185,6182020Assets 2021: $301,482Liabilities 2021: $41,662Net Assets 2021: $259,8202021Assets 2022: $323,112Liabilities 2022: $73,127Net Assets 2022: $249,9852022Assets 2023: $316,551Liabilities 2023: $27,510Net Assets 2023: $289,0412023Assets 2024: $318,962Liabilities 2024: $23,397Net Assets 2024: $295,5652024

Highlighted filing

2020

Assets$218,351
Liabilities$32,733
Net Assets$185,618

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $624,5472011Expenses 2012: $636,4552012Revenue 2013: $403,371Expenses 2013: $487,234Net Income 2013: -$83,8632013Revenue 2014: $323,945Expenses 2014: $399,432Net Income 2014: -$75,4872014Revenue 2015: $327,986Expenses 2015: $263,128Net Income 2015: $64,8582015Revenue 2016: $392,854Expenses 2016: $378,960Net Income 2016: $13,8942016Revenue 2017: $352,437Expenses 2017: $398,210Net Income 2017: -$45,7732017Revenue 2018: $286,019Expenses 2018: $353,929Net Income 2018: -$67,9102018Revenue 2019: $400,283Expenses 2019: $550,746Net Income 2019: -$150,4632019Revenue 2020: $398,410Expenses 2020: $397,744Net Income 2020: $6662020Revenue 2021: $391,359Expenses 2021: $334,357Net Income 2021: $57,0022021Revenue 2022: $534,860Expenses 2022: $544,695Net Income 2022: -$9,8352022Revenue 2023: $660,781Expenses 2023: $620,629Net Income 2023: $40,1522023Revenue 2024: $648,140Expenses 2024: $644,341Net Income 2024: $3,7992024

Highlighted filing

2020

Revenue$398,410
Expenses$397,744
Net Income$666
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 17, 2021
Return Version
2019v5.0
Gross Receipts
$398,410
Mission and Program Overview

Mission

To provide performing arts opportunities for young people

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$165,542$177,483▲ $11,941
Investments in Publicly Traded Securities$22,415$21,140▼ $1,275
Accounts Receivable-$16,128-
Land, Buildings, and Equipment, Net-$3,467-
Prepaid Expenses and Deferred Charges$133$133→ $0
Total Assets$188,090$218,351▲ $30,261
Liabilities
Other Liabilities-$19,437-
Accounts Payable and Accrued Expenses$13,955$13,296▼ $659
Total Liabilities$13,955$32,733▲ $18,778
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$98,585$173,063▲ $74,478
Net Assets With Donor Restrictions$75,550$12,555▼ $62,995
Total Net Assets Fund Balance$174,135$185,618▲ $11,483
Total Liabilities and Net Assets / Fund Balance$188,090$218,351▲ $30,261

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,467$16,455$19,922
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dic WheelerExec ArtistiFT$49,952$49,952
Kate PulinoPart Year ExFT$43,308$43,308

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$280,665
Program Service Revenue
$116,604
Investment Income
$1,068
Other Revenue
$73
All Other Contributions
$200,052
Change in Net Assets
$666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$229,755
Salaries, Compensation, and Employee Benefits$167,989
Total Fundraising Expense$38,327
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$150,346$5,822-$156,168
Current Officers, Directors, Trustees, and Key Employees$33,545$38,666$27,419$99,630
Other Employee Benefits$40,140$2,770$2,007$44,917
Other Salaries and Wages$5,856$6,755$4,794$17,405
Office Expenses$7,717$3,352$698$11,767
Payroll Taxes$4,797$750$490$6,037
Travel$1,666--$1,666
Insurance-$1,626-$1,626
Other Expenses$1,001$3,321$2,919$1,001
Depreciation Depletion$533--$533
Conferences and Meetings-$440-$440
All Other Expenses$122--$122
Total Functional Expenses$283,215$76,202$38,327$397,744
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
Refundable Advance$19,437
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
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The executive artistic director and the treasurer review the 990 in detail. Then a copy is provided to the board of directors for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

The board of directors regularly reviews and discusses any conflict of interest.

Form 990, Page 6, Part VI, Line 15A

The members of the board review and decide on the compensation of the executive artistic director by researching like organizations and their executive compensation by reviewing 990's on guidestar. The board members also take into consideration the budget and trends in the marketplace while determining compensation.

Form 990, Page 6, Part VI, Line 19

All governing documents are made available upon request within a reasonable amount of time.

Filing and Contact Details

Filer

Filer Name
Oddfellows Playhouse
EIN
06-0964602
Phone
8603476143
Address
128 WASHINGTON STREET, MIDDLETOWN, CT 06457

Signing Officer

Name
Elizabeth Lalor
Title
Part Year Exec. Director
Phone
8603476143
Signed
2021-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Lalor
Formed
1978
Legal Domicile
Ct
Voting Board Members
15
Independent Board Members
15
Employees
7

Preparer

Firm
Guilmartin Dipiro & Sokolowski LLC
Address
505 MAIN ST, MIDDLETOWN, CT 06457-2809
Preparer
Christopher B Conley
Phone
8603475689
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Legal & audit 0 4,650 0 other professional services 0 1,172 0 contracted artists 150,346 0 0 total 150,346 5,822 0

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IRS990/NetUnrlzdGainsLossesInvstAmt0-600
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt098585
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0173063
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt0698
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03352
IRS990/OfficeExpensesGrp/ProgramServicesAmt07717
IRS990/OfficeExpensesGrp/TotalAmt011767
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02007
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02770
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt040140
IRS990/OtherEmployeeBenefitsGrp/TotalAmt044917
IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc1ADMINISTRATIVE SERVICES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/FundraisingAmt02919
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09133
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13567
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23321
IRS990/OtherExpensesGrp/ProgramServicesAmt037492
IRS990/OtherExpensesGrp/ProgramServicesAmt11001
IRS990/OtherExpensesGrp/TotalAmt049544
IRS990/OtherExpensesGrp/TotalAmt13567
IRS990/OtherExpensesGrp/TotalAmt23321
IRS990/OtherExpensesGrp/TotalAmt31001
IRS990/OtherLiabilitiesGrp/EOYAmt019437
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0TAX CREDITS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt073
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt073
IRS990/OtherRevenueTotalAmt073
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04794
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt06755
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05856
IRS990/OtherSalariesAndWagesGrp/TotalAmt017405
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0490
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0750
IRS990/PayrollTaxesGrp/ProgramServicesAmt04797
IRS990/PayrollTaxesGrp/TotalAmt06037
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0133
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0133
IRS990/PrincipalOfficerNm0ELIZABETH LALOR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/BusinessCd3711110
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTED SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1TUITIONS
IRS990/ProgramServiceRevenueGrp/Desc2ADMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc3OTHER PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt089035
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118253
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27749
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31567
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt089035
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118253
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27749
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31567
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0334302
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0207730
IRS990/PYInvestmentIncomeAmt01205
IRS990/PYOtherExpensesAmt0186448
IRS990/PYOtherRevenueAmt01065
IRS990/PYProgramServiceRevenueAmt063711
IRS990/PYRevenuesLessExpensesAmt0-150463
IRS990/PYSalariesCompEmpBnftPaidAmt0156568
IRS990/PYTotalExpensesAmt0550746
IRS990/PYTotalRevenueAmt0400283
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0666
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0116604
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 2,091
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0280665
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0334302
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0207017
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0267299
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0282408
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01371691
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01068
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02270
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05461
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt026303
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt027237
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt062339
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0421880
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt073
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0530
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0998
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0490
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02091
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.94030
IRS990ScheduleA/PublicSupportPY170Pct00.93900
IRS990ScheduleA/PublicSupportTotal170Amt01350413
IRS990ScheduleA/SubstantialContributorsTotAmt021278
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0280665
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0334302
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0207017
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0267299
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0282408
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01371691
IRS990ScheduleA/TotalSupportAmt01436121
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/BookValueAmt03467
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016455
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019922
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019437
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE ADVANCE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03467
IRS990ScheduleD/TotalLiabilityAmt019437
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE ARTISTIC DIRECTOR AND THE TREASURER REVIEW THE 990 IN DETAIL. THEN A COPY IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.19$0.23$2.96$6.48$6.44$0.04
2023Detailed filing. Detailed filing data is available for this year.$3.17$0.28$2.89$6.61$6.21$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.73$2.50$5.35$5.45$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.01$0.42$2.60$3.91$3.34$0.57
2020Detailed filing. Detailed filing data is available for this year.$2.18$0.33$1.86$3.98$3.98$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.88$0.14$1.74$4.00$5.51$1.50
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$0.21$3.17$2.86$3.54$0.68
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.11$0.27$3.84$3.52$3.98$0.46
2016Detailed filing. Detailed filing data is available for this year.$4.71$0.42$4.29$3.93$3.79$0.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$0.54$4.16$3.28$2.63$0.65
2014Detailed filing. Detailed filing data is available for this year.$4.46$0.96$3.51$3.24$3.99$0.75
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.45$1.16$4.30$4.03$4.87$0.84
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.42$1.25$5.17$6.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.86$0.86$7.00$6.25