Civic Intelligence

Junction City Opera House Inc.

990 • Fiscal year 2016 • EIN 20-1256082

Jan 01, 2016 to Dec 31, 2016 • Filed on Feb 21, 2017

816 North WashingtonJunction City, KS 66441

(785) 238-5166

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

78th percentile

22%

Higher net margin than 78% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

89th percentile

77%

Faster asset growth than 89% of similar nonprofits.

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

Revenue Growth

90th percentile

72%

Faster revenue growth than 90% of similar nonprofits.

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

Assets

Up

$186,894

Up $81,245 (+77%) from 2015

Net Assets

Up

$184,524

Up $82,666 (+81%) from 2015

Liabilities

Down

$2,370

Down $1,421 (-37%) from 2015

Revenue

Up

$379,538

Up $159,158 (+72%) from 2015

Expenses

Up

$296,872

Up $163,445 (+122%) from 2015

Net Income

Down

$82,666

Down $4,287 (-4.9%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $107,991Net Assets 2010: $107,9912010Assets 2011: $209,048Net Assets 2011: $209,0482011Assets 2012: $260,242Net Assets 2012: $260,2422012Assets 2013: $301,493Net Assets 2013: $301,4932013Assets 2014: $335,364Liabilities 2014: $0Net Assets 2014: $335,3642014Assets 2015: $105,649Liabilities 2015: $3,791Net Assets 2015: $101,8582015Assets 2016: $186,894Liabilities 2016: $2,370Net Assets 2016: $184,5242016Assets 2017: $190,950Liabilities 2017: $1,615Net Assets 2017: $189,3352017Assets 2018: $259,957Liabilities 2018: $19,221Net Assets 2018: $240,7362018Assets 2019: $293,379Liabilities 2019: $2,547Net Assets 2019: $290,8322019Assets 2020: $390,675Liabilities 2020: $11,537Net Assets 2020: $379,1382020Assets 2021: $474,259Liabilities 2021: $1,946Net Assets 2021: $472,3132021Assets 2022: $1,592,837Liabilities 2022: $4,066Net Assets 2022: $1,588,7712022Assets 2023: $2,537,052Liabilities 2023: $433,188Net Assets 2023: $2,103,8642023Assets 2024: $3,026,523Liabilities 2024: $171,092Net Assets 2024: $2,855,4312024

Highlighted filing

2016

Assets$186,894
Liabilities$2,370
Net Assets$184,524

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Revenue 2010: $41,931Expenses 2010: $24,608Net Income 2010: $17,3232010Revenue 2011: $103,012Expenses 2011: $1,955Net Income 2011: $101,0572011Revenue 2012: $54,948Expenses 2012: $3,754Net Income 2012: $51,1942012Revenue 2013: $42,697Expenses 2013: $1,446Net Income 2013: $41,2512013Revenue 2014: $47,016Expenses 2014: $13,145Net Income 2014: $33,8712014Revenue 2015: $220,380Expenses 2015: $133,427Net Income 2015: $86,9532015Revenue 2016: $379,538Expenses 2016: $296,872Net Income 2016: $82,6662016Revenue 2017: $395,042Expenses 2017: $390,231Net Income 2017: $4,8112017Revenue 2018: $517,928Expenses 2018: $466,527Net Income 2018: $51,4012018Revenue 2019: $524,406Expenses 2019: $474,310Net Income 2019: $50,0962019Revenue 2020: $436,747Expenses 2020: $356,669Net Income 2020: $80,0782020Revenue 2021: $501,232Expenses 2021: $410,772Net Income 2021: $90,4602021Revenue 2022: $1,598,448Expenses 2022: $470,976Net Income 2022: $1,127,4722022Revenue 2023: $1,058,421Expenses 2023: $549,032Net Income 2023: $509,3892023Revenue 2024: $1,323,225Expenses 2024: $543,618Net Income 2024: $779,6072024

Highlighted filing

2016

Revenue$379,538
Expenses$296,872
Net Income$82,666
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 21, 2017
Return Version
2016v3.0
Gross Receipts
$447,186
Mission and Program Overview

Mission

Secure funds to provide presentations, musical presentations, youth theatrical workshop, lectures, movies and community receptions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$74,014$114,360▲ $40,346
Cash and Non-Interest-Bearing Accounts$26,928$44,014▲ $17,086
Land, Buildings, and Equipment, Net$3,707$22,012▲ $18,305
Prepaid Expenses and Deferred Charges$1,000$6,250▲ $5,250
Accounts Receivable-$258-
Total Assets$105,649$186,894▲ $81,245
Liabilities
Deferred Revenue$846$1,885▲ $1,039
Accounts Payable and Accrued Expenses$2,945$485▼ $2,460
Total Liabilities$3,791$2,370▼ $1,421
Net Assets / Fund Balance
Unrestricted Net Assets$101,858$184,524▲ $82,666
Total Net Assets Fund Balance$101,858$184,524▲ $82,666
Total Liabilities and Net Assets / Fund Balance$105,649$186,894▲ $81,245

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,605$8,422$16,027
Other Land Buildings$14,407$469$14,876
Compensation and Service Providers

Board Members and Trustees

NameTitle
Barbara CraftPresident
Florence WhitebreadDirector
Helen KovacDirector
John YorkDirector
Ken MortensenDirector
Margaret KilpatrickDirector
Mary DevinDirector
Michele StimatzeDirector
Stan GaunttDirector
Janette VogelsangSecretary
Lisa OsbournTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$310,322
Program Service Revenue
$103,190
Investment Income
$365
Other Revenue
$-34,339
All Other Contributions
$68,434
Change in Net Assets
$82,666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$166,698
Salaries, Compensation, and Employee Benefits$130,174
Total Fundraising Expense$27,012
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,129$25,985$17,734$86,848
Current Officers, Directors, Trustees, and Key Employees$13,665$17,081$3,416$34,162
Information Technology$17,691$1,772-$19,463
Fees for Services Accounting-$12,544-$12,544
Payroll Taxes$4,301$3,261$1,602$9,164
Conferences and Meetings$6,498-$1,432$7,930
Fees for Services Other$7,561--$7,561
Advertising$7,283--$7,283
Office Expenses$2,118$1,606$2,828$6,552
Depreciation Depletion-$2,647-$2,647
Insurance$384$2,126-$2,510
Other Expenses$597--$597
All Other Expenses-$150-$150
Total Functional Expenses$202,688$67,172$27,012$296,872
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Conflict-of-interest policy
No
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

Tax return is prepared by certified public accountant. Taxpayer provides a copy to the board upon request.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Junction City Opera House Inc
EIN
20-1256082
Address
816 NORTH WASHINGTON, JUNCTION CITY, KS 66441

Signing Officer

Name
Barbara Craft
Title
President
Phone
7852383103
Signed
2017-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Markley
Voting Board Members
11
Independent Board Members
11
Employees
6

Preparer

Firm
Pottberg Gassman & Hoffman Chtd
Address
816 N WASHINGTON ST, JUNCTION CITY, KS 66441-2447
Preparer
H Calvin Pottberg CPA
Phone
7852385166
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Supporting expenses to secure money for jcoh operations and promote programs.

Form 990, Part XI

Jc opera house lp transferred assets to the not-for-profit junction city opera house, inc during calendar year 2015. An adjustment was made for 320,429 non-deductible uncollectible receivable

Form 990, Part XI, Line 9

Jc opera house lp - see part xi explanation 0 expense to transfer jc opera house - see part xi 0

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SUPPORTING EXPENSES TO SECURE MONEY FOR JCOH OPERATIONS AND PROMOTE PROGRAMS.
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IRS990/PYContributionsGrantsAmt0174061
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IRS990/RentalIncomeOrLossGrp/RealAmt0-36304
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt074014
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0114360
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0670
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0105155
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt046360
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt09820
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt07605
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08422
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016027
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014407
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0469
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014876
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUPPORTING EXPENSES TO SECURE MONEY FOR JCOH OPERATIONS AND PROMOTE PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TAX RETURN IS PREPARED BY CERTIFIED PUBLIC ACCOUNTANT. TAXPAYER PROVIDES A COPY TO THE BOARD UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JC OPERA HOUSE LP TRANSFERRED ASSETS TO THE NOT-FOR-PROFIT JUNCTION CITY OPERA HOUSE, INC DURING CALENDAR YEAR 2015. AN ADJUSTMENT WAS MADE FOR 320,429 NON-DEDUCTIBLE UNCOLLECTIBLE RECEIVABLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4JC OPERA HOUSE LP - SEE PART XI EXPLANATION 0 EXPENSE TO TRANSFER JC OPERA HOUSE - SEE PART XI 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt06
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067172
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0202688
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03791
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IRS990/TotalLiabilitiesGrp/BOYAmt03791
IRS990/TotalLiabilitiesGrp/EOYAmt02370
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0184524
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt012032
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IRS990/TotalProgramServiceExpensesAmt0202688
IRS990/TotalProgramServiceRevenueAmt0103190
IRS990/TotalRevenueGrp/ExclusionAmt0-35939
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0105155
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0379538
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0101858

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.03$0.17$2.86$1.32$0.54$0.78
2023Detailed filing. Detailed filing data is available for this year.$2.54$0.43$2.10$1.06$0.55$0.51
2022Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$1.60$0.47$1.13
2021Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.50$0.41$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.39$0.01$0.38$0.44$0.36$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.52$0.47$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.26$0.02$0.24$0.52$0.47$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.40$0.39$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.18$0.38$0.30$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.10$0.22$0.13$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.05$0.01$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.30$0.30$0.04$0.00$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.26$0.05$0.00$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.21$0.10$0.00$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.11$0.04$0.02$0.02