Civic Intelligence

Sutter Performing Arts Association

990 • Fiscal year 2017 • EIN 20-4106861

Jan 01, 2017 to Dec 31, 2017 • Filed on May 10, 2018

754 Plumas StreetYuba City, CA 95991

(530) 633-2520

Siviq Scores

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

Liabilities / Assets

75th percentile

0.24x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

1.67x

Higher debt load relative to revenue than 93% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

98th percentile

89%

Higher net margin than 98% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$932,171

Up $121,794 (+15%) from 2016

Net Assets

Up

$704,103

Up $121,794 (+21%) from 2016

Liabilities

Flat

$228,068

Flat from 2016

Revenue

Up

$136,869

Up $27,650 (+25%) from 2016

Expenses

Down

$15,075

Down $9,153 (-38%) from 2016

Net Income

Up

$121,794

Up $36,803 (+43%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $484,590Liabilities 2010: $233,599Net Assets 2010: $250,9912010Assets 2011: $570,157Liabilities 2011: $232,166Net Assets 2011: $337,9912011Assets 2012: $656,509Liabilities 2012: $228,674Net Assets 2012: $427,8352012Assets 2013: $644,009Liabilities 2013: $228,068Net Assets 2013: $415,9412013Assets 2014: $672,985Liabilities 2014: $228,068Net Assets 2014: $444,9172014Assets 2015: $725,386Liabilities 2015: $228,068Net Assets 2015: $497,3182015Assets 2016: $810,377Liabilities 2016: $228,068Net Assets 2016: $582,3092016Assets 2017: $932,171Liabilities 2017: $228,068Net Assets 2017: $704,1032017Assets 2018: $941,816Liabilities 2018: $228,068Net Assets 2018: $713,7482018Assets 2019: $1,011,888Liabilities 2019: $228,068Net Assets 2019: $783,8202019Assets 2020: $1,194,690Liabilities 2020: $228,068Net Assets 2020: $966,6222020Assets 2021: $1Liabilities 2021: $02021

Highlighted filing

2017

Assets$932,171
Liabilities$228,068
Net Assets$704,103

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $18,918Expenses 2010: $25,985Net Income 2010: -$7,0672010Expenses 2011: $28,9432011Expenses 2012: $30,6872012Revenue 2013: $21,691Expenses 2013: $33,585Net Income 2013: -$11,8942013Revenue 2014: $54,983Expenses 2014: $26,007Net Income 2014: $28,9762014Revenue 2015: $71,861Expenses 2015: $19,460Net Income 2015: $52,4012015Revenue 2016: $109,219Expenses 2016: $24,228Net Income 2016: $84,9912016Revenue 2017: $136,869Expenses 2017: $15,075Net Income 2017: $121,7942017Revenue 2018: $32,018Expenses 2018: $22,373Net Income 2018: $9,6452018Revenue 2019: $103,389Expenses 2019: $21,357Net Income 2019: $82,0322019Revenue 2020: $214,856Expenses 2020: $32,054Net Income 2020: $182,8022020Revenue 2021: $82,920Expenses 2021: $32,619Net Income 2021: $50,3012021

Highlighted filing

2017

Revenue$136,869
Expenses$15,075
Net Income$121,794
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 10, 2018
Return Version
2017v2.2
Gross Receipts
$159,619
Mission and Program Overview

Mission

To renovate and maintain the old sutter theater building into a performing arts center for the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$514,902$518,021▲ $3,119
Cash and Non-Interest-Bearing Accounts$116,804$89,757▼ $27,047
Accounts Receivable-$50,000-
Intangible Assets$3,647$3,647→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$810,377$932,171▲ $121,794
Other Assets Total$175,024$270,746▲ $95,722
Liabilities
Mortgage Notes Payable Secured by Investment Property$228,068$228,068→ $0
Total Liabilities$228,068$228,068→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$570,349$692,143▲ $121,794
Permanently Rstr Net Assets$11,960$11,960→ $0
Total Net Assets Fund Balance$582,309$704,103▲ $121,794
Total Liabilities and Net Assets / Fund Balance$810,377$932,171▲ $121,794

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$518,021-$518,021
Other Assets Org$270,746--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Terri TomlinsonChairman
Susan MillerVice Chairman
Patty SieversSecretary
Cheryl DahlmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$76,191
Program Service Revenue
$0
Investment Income
$42
Other Revenue
$60,636
All Other Contributions
$76,191
Change in Net Assets
$121,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$15,075
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance-$3,984-$3,984
All Other Expenses$1,332$1,368-$2,700
Office Expenses-$1,708-$1,708
Other Expenses$573$572-$1,145
Fees for Services Accounting-$650-$650
Advertising$454--$454
Total Functional Expenses$5,873$9,202$0$15,075
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$83,261
Fundraising Direct Expenses$22,750
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Plays and Shows$48,658$48,658$14,802$33,856
Stars$25,000$25,000-$25,000
Total Events$83,261$83,261$22,750$60,511
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Sutter Performing Arts Association
EIN
20-4106861
Phone
5306332520
Address
754 PLUMAS STREET, YUBA CITY, CA 95991

Signing Officer

Name
Cheryl Dahlman
Title
Treasurer
Signed
2018-05-10
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Berg Accountancy
Address
1080 LINCOLN RD, YUBA CITY, CA 95991-6550
Preparer
David M Berg
Phone
5306710855
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

BANK SERVICE CHARGES: Column (A) - Total = $77; Column (B) - Program Services = $0; Column (C) - Management & General = $77; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES AND MEMBERSHIPS: Column (A) - Total = $400; Column (B) - Program Services = $0; Column (C) - Management & General = $400; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OTHER EXPENSES: Column (A) - Total = $679; Column (B) - Program Services = $0; Column (C) - Management & General = $679; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PROPERTY TAXES: Column (A) - Total = $1120; Column (B) - Program Services = $1120; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $424; Column (B) - Program Services = $212; Column (C) - Management & General = $212; Column (D) - Fundraising = $0

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0115
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0125
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0151
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0287
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0563
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99850
IRS990ScheduleA/PublicSupportPY509Pct00.99400
IRS990ScheduleA/PublicSupportTotal509Amt0463033
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0159452
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0132622
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt094305
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt054968
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt021686
IRS990ScheduleA/Total509Grp/TotalAmt0463033
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0159619
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0132805
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt094613
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt054983
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt021691
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0463711
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0518021
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0518021
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0270746
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0518021
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0270746
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022750
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0PLAYS AND SHOWS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0STARS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt048658
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt025000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt09603
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt083261
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt048658
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt025000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt09603
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt083261
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt060511
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt07948
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt022750
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014802
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BANK SERVICE CHARGES: Column (A) - Total = $77; Column (B) - Program Services = $0; Column (C) - Management & General = $77; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES AND MEMBERSHIPS: Column (A) - Total = $400; Column (B) - Program Services = $0; Column (C) - Management & General = $400; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER EXPENSES: Column (A) - Total = $679; Column (B) - Program Services = $0; Column (C) - Management & General = $679; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROPERTY TAXES: Column (A) - Total = $1120; Column (B) - Program Services = $1120; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TELEPHONE: Column (A) - Total = $424; Column (B) - Program Services = $212; Column (C) - Management & General = $212; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e: Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e: Other Expenses
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0810377
IRS990/TotalAssetsEOYAmt0932171
IRS990/TotalAssetsGrp/BOYAmt0810377
IRS990/TotalAssetsGrp/EOYAmt0932171
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt076191
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09202
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05873
IRS990/TotalFunctionalExpensesGrp/TotalAmt015075
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0228068
IRS990/TotalLiabilitiesEOYAmt0228068
IRS990/TotalLiabilitiesGrp/BOYAmt0228068
IRS990/TotalLiabilitiesGrp/EOYAmt0228068
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0582309
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0704103
IRS990/TotalProgramServiceExpensesAmt05873
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0167
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0136869
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0810377
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0932171
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0570349
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0692143
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHERYL DAHLMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUTTER PERFORMING ARTS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SUTT
ReturnHeader/Filer/EIN0204106861
ReturnHeader/Filer/PhoneNum05306332520
ReturnHeader/Filer/USAddress/AddressLine1Txt0754 PLUMAS STREET
ReturnHeader/Filer/USAddress/CityNm0YUBA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Summary only. Only limited summary data is available for this year.$0.00$0.00$0.08$0.03$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.23$0.97$0.21$0.03$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.23$0.78$0.10$0.02$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.23$0.71$0.03$0.02$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.93$0.23$0.70$0.14$0.02$0.12
2016Summary only. Only limited summary data is available for this year.$0.81$0.23$0.58$0.11$0.02$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.23$0.50$0.07$0.02$0.05
2014Summary only. Only limited summary data is available for this year.$0.67$0.23$0.44$0.05$0.03$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.64$0.23$0.42$0.02$0.03$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.23$0.43$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.23$0.34$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.23$0.25$0.02$0.03$0.01