Civic Intelligence

Sutter Performing Arts Association

990 • Fiscal year 2020 • EIN 20-4106861

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 17, 2021

754 Plumas StreetYuba City, CA 95991

(530) 674-1159

Siviq Scores

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

Liabilities / Assets

61st percentile

0.19x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

1.06x

Higher debt load relative to revenue than 86% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

97th percentile

85%

Higher net margin than 97% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

93rd percentile

108%

Faster revenue growth than 93% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,194,690

Up $182,802 (+18%) from 2019

Net Assets

Up

$966,622

Up $182,802 (+23%) from 2019

Liabilities

Flat

$228,068

Flat from 2019

Revenue

Up

$214,856

Up $111,467 (+108%) from 2019

Expenses

Up

$32,054

Up $10,697 (+50%) from 2019

Net Income

Up

$182,802

Up $100,770 (+123%) from 2019

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

2020

Assets$1,194,690
Liabilities$228,068
Net Assets$966,622

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

2020

Revenue$214,856
Expenses$32,054
Net Income$182,802
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 17, 2021
Return Version
2020v4.0
Gross Receipts
$226,992
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$521,349$1,087,937▲ $566,588
Cash and Non-Interest-Bearing Accounts$78,565$103,106▲ $24,541
Intangible Assets$3,647$3,647→ $0
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$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$1,011,888$1,194,690▲ $182,802
Other Assets Total$408,327$0▼ $408,327
Liabilities
Mortgage Notes Payable Secured by Investment Property$228,068$228,068→ $0
Total Liabilities$228,068$228,068→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$783,820$966,622▲ $182,802
Total Net Assets Fund Balance$783,820$966,622▲ $182,802
Total Liabilities and Net Assets / Fund Balance$1,011,888$1,194,690▲ $182,802

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,083,396-$1,083,396
Equipment$4,541$1,482$6,023
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
$220,014
Program Service Revenue
$0
Investment Income
$87
Other Revenue
$-5,245
All Other Contributions
$220,014
Change in Net Assets
$182,802
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,054
Total Fundraising Expense$11,960
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other--$11,960$11,960
Insurance$1,264$1,263-$2,527
All Other Expenses$149$2,332-$2,481
Other Expenses$2,194$1,320-$1,320
Advertising$832--$832
Depreciation Depletion$593--$593
Fees for Services Accounting-$100-$100
Total Functional Expenses$11,544$8,550$11,960$32,054
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,136
Fundraising Gross Income$6,762
Professional Fundraising Fees$0
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
Backup withholding compliance
No
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
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
5306741159
Address
754 PLUMAS STREET, YUBA CITY, CA 95991

Signing Officer

Name
Cheryl Dahlman
Title
Treasurer
Signed
2021-06-17
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
BERG AND CHATFIELD CPAs INC
Address
1080 LINCOLN RD, YUBA CITY, CA 95991
Preparer
David M Berg
Phone
5306710855
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01083396
IRS990ScheduleD/EquipmentGrp/BookValueAmt04541
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01482
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06023
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
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
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0214856
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0YUBA CITY
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IRS990/USAddress/ZIPCd095991
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHERYL DAHLMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUTTER PERFORMING ARTS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SUTT
ReturnHeader/Filer/EIN0204106861
ReturnHeader/Filer/PhoneNum05306741159
ReturnHeader/Filer/USAddress/AddressLine1Txt0754 PLUMAS STREET
ReturnHeader/Filer/USAddress/CityNm0YUBA CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832357618
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BERG AND CHATFIELD CPAs INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01080 LINCOLN RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YUBA CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095991
ReturnHeader/PreparerPersonGrp/PhoneNum05306710855
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M BERG
ReturnHeader/ReturnTs02021-06-17T14:14:26-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHERYL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DAHLMAN
ReturnHeader/TaxPeriodBeginDt02020-01-01

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
2020Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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