Civic Intelligence

Cape Cod Repertory Theatre Company Incorporated

EIN 22-3128187 • 501(c)3 • Brewster, MA

Pub. 78 Eligible

Profile

Community & educational theatre

PO Box 1305 3299 Rte 6ABrewster, MA 02631

www.caperep.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.25x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

45th percentile

2.2%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

46th percentile

2.0%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

42%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,590,596

Up $51,709 (+2.0%) from 2023

Liabilities

Up

$258,121

Up $29,616 (+13%) from 2023

Net Assets

Up

$2,332,475

Up $22,093 (+1.0%) from 2023

Revenue

Up

$1,014,261

Up $298,944 (+42%) from 2023

Expenses

Up

$992,170

Up $69,806 (+7.6%) from 2023

Net Income

Up

$22,091

Up $229,138 (+111%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $894,515Liabilities 2010: $114,588Net Assets 2010: $779,9272010Assets 2011: $884,174Liabilities 2011: $126,782Net Assets 2011: $757,3922011Assets 2012: $1,291,372Liabilities 2012: $19,607Net Assets 2012: $1,271,7652012Assets 2013: $1,199,949Liabilities 2013: $37,808Net Assets 2013: $1,162,1412013Assets 2014: $1,127,067Liabilities 2014: $45,695Net Assets 2014: $1,081,3722014Assets 2015: $1,163,436Liabilities 2015: $68,839Net Assets 2015: $1,094,5972015Assets 2016: $1,146,128Liabilities 2016: $76,706Net Assets 2016: $1,069,4222016Assets 2017: $1,439,963Liabilities 2017: $48,322Net Assets 2017: $1,391,6412017Assets 2018: $1,481,521Liabilities 2018: $52,458Net Assets 2018: $1,429,0632018Assets 2019: $1,763,205Liabilities 2019: $119,983Net Assets 2019: $1,643,2222019Assets 2020: $1,994,899Liabilities 2020: $259,299Net Assets 2020: $1,735,6002020Assets 2021: $2,835,556Liabilities 2021: $211,482Net Assets 2021: $2,624,0742021Assets 2022: $2,709,054Liabilities 2022: $191,625Net Assets 2022: $2,517,4292022Assets 2023: $2,538,887Liabilities 2023: $228,505Net Assets 2023: $2,310,3822023Assets 2024: $2,590,596Liabilities 2024: $258,121Net Assets 2024: $2,332,4752024

Highlighted filing

2024

Assets$2,590,596
Liabilities$258,121
Net Assets$2,332,475

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $422,1222010Revenue 2011: $425,965Expenses 2011: $448,500Net Income 2011: -$22,5352011Expenses 2012: $513,7972012Revenue 2013: $461,626Expenses 2013: $571,250Net Income 2013: -$109,6242013Revenue 2014: $605,900Expenses 2014: $686,669Net Income 2014: -$80,7692014Revenue 2015: $651,511Expenses 2015: $638,286Net Income 2015: $13,2252015Revenue 2016: $626,630Expenses 2016: $651,805Net Income 2016: -$25,1752016Revenue 2017: $1,044,336Expenses 2017: $722,117Net Income 2017: $322,2192017Revenue 2018: $831,383Expenses 2018: $793,961Net Income 2018: $37,4222018Revenue 2019: $1,029,854Expenses 2019: $815,694Net Income 2019: $214,1602019Revenue 2020: $406,432Expenses 2020: $314,054Net Income 2020: $92,3782020Revenue 2021: $1,509,942Expenses 2021: $621,468Net Income 2021: $888,4742021Revenue 2022: $782,817Expenses 2022: $889,462Net Income 2022: -$106,6452022Revenue 2023: $715,317Expenses 2023: $922,364Net Income 2023: -$207,0472023Revenue 2024: $1,014,261Expenses 2024: $992,170Net Income 2024: $22,0912024

Highlighted filing

2024

Revenue$1,014,261
Expenses$992,170
Net Income$22,091

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$0.26$2.33$1.01$0.99$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.54$0.23$2.31$0.72$0.92$0.21
2022Detailed filing. Detailed filing data is available for this year.$2.71$0.19$2.52$0.78$0.89$0.11
2021Detailed filing. Detailed filing data is available for this year.$2.84$0.21$2.62$1.51$0.62$0.89
2020Detailed filing. Detailed filing data is available for this year.$1.99$0.26$1.74$0.41$0.31$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.76$0.12$1.64$1.03$0.82$0.21
2018Detailed filing. Detailed filing data is available for this year.$1.48$0.05$1.43$0.83$0.79$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.44$0.05$1.39$1.04$0.72$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.15$0.08$1.07$0.63$0.65$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.07$1.09$0.65$0.64$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.05$1.08$0.61$0.69$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.20$0.04$1.16$0.46$0.57$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.02$1.27$0.51
2011Summary only. Only limited summary data is available for this year.$0.88$0.13$0.76$0.43$0.45$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.11$0.78$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$1,021,535
Mission and Program Overview

Mission

Community & educational theatre

Professional and educational theater.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,025,215$2,417,996▲ $392,781
Cash and Non-Interest-Bearing Accounts$44,205$84,939▲ $40,734
Savings and Temporary Cash Investments$465,271$82,718▼ $382,553
Prepaid Expenses and Deferred Charges$4,196$4,943▲ $747
Total Assets$2,538,887$2,590,596▲ $51,709
Liabilities
Mortgage Notes Payable Secured by Investment Property$149,125$145,853▼ $3,272
Deferred Revenue$68,323$89,948▲ $21,625
Accounts Payable and Accrued Expenses$11,057$22,320▲ $11,263
Total Liabilities$228,505$258,121▲ $29,616
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,282,230$2,332,475▲ $50,245
Net Assets With Donor Restrictions$28,152--
Total Net Assets Fund Balance$2,310,382$2,332,475▲ $22,093
Total Liabilities and Net Assets / Fund Balance$2,538,887$2,590,596▲ $51,709

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,375,720$800,511$3,176,231
Equipment$28,776$111,227$140,003
Other Land Buildings$13,500$1,500$15,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christine EoscoPresident
Elia MarnikDirector
Jeff CusackDirector
Karen QuinnDirector
Margaret MacleayDirector
Marion HobbsDirector
Paul NilesDirector
Meri HartfordSecretary
Rick StoneTreasurer
Tom CrowleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$475,893
Program Service Revenue
$457,078
Investment Income
$8,092
Other Revenue
$73,198
All Other Contributions
$475,893
Change in Net Assets
$22,091

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,014,261
Total Revenue per Audited Statements
$1,014,261
Total Revenue per Form 990
$1,014,261
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$658,316
Salaries, Compensation, and Employee Benefits$333,854
Total Fundraising Expense$45,355
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$187,444$89,113$30,729$307,286
Depreciation Depletion$87,893--$87,893
Insurance-$42,094-$42,094
Fees for Services Accounting-$29,401-$29,401
Occupancy$28,320--$28,320
Payroll Taxes$16,206$7,706$2,656$26,568
Advertising$17,909--$17,909
Other Expenses$38,089-$11,970$11,970
Office Expenses-$10,271-$10,271
Interest-$4,060-$4,060
Total Functional Expenses$764,170$182,645$45,355$992,170

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$992,170
Expenses per Audited Statements$992,168
Total Expenses per Audited Statements$992,168
Expenses Not Reported on Financial Statements$2
Other Expense Adjustments$2
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$80,472
Fundraising Direct Expenses$7,274
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Starligh$80,472$80,472$7,274$73,198
Total Events$80,472$80,472$7,274$73,198
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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 organization's treasurer and producing artistic director review a draft of the form 990, which is prepared by the organization's independent accountants. Any comments resulting from the review process are incorporated into the form by the independent accountants prior to its filing with the irs.

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

All trustees of the organization are required to file a statement on an annual basis disclosing any potential interests that could give rise to conflicts. These statements are completed at the beginning of each year and are evaluated by the officers of the organization. Individuals with potential conflicts of interest are prohibited from participating in any deliberations or decisions that may be effected by a potential conflict of interest.

Form 990, Page 6, Part VI, Line 19

The organization's audited financial statements are available to the public via the websites of certain state regulatory agencies, as well as upon request. The organization's governing documents and conflict of interest policy are made available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Cape Cod Repertory Theatre Company
EIN
22-3128187
Phone
5088961888
Address
PO BOX 1305 3299 RTE 6A, BREWSTER, MA 02631

Signing Officer

Name
Rick Stone
Title
Treasurer
Phone
5088961888
Signed
2025-11-13

Organization Details

Principal Officer
Christine Eosco
Formed
1991
Voting Board Members
10
Independent Board Members
10
Employees
15

Preparer

Firm
Depaola Begg & Assoc Pc
Address
220 WEST MAIN STREET, HYANNIS, MA 02601
Preparer
Kevin R Skrickis
Phone
5087757819
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 2

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 2

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01229121
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0387984
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0789490
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01512584
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0407214
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt028776
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0111227
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0140003
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01500
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S TREASURER AND PRODUCING ARTISTIC DIRECTOR REVIEW A DRAFT OF THE FORM 990, WHICH IS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTANTS. ANY COMMENTS RESULTING FROM THE REVIEW PROCESS ARE INCORPORATED INTO THE FORM BY THE INDEPENDENT ACCOUNTANTS PRIOR TO ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL TRUSTEES OF THE ORGANIZATION ARE REQUIRED TO FILE A STATEMENT ON AN ANNUAL BASIS DISCLOSING ANY POTENTIAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THESE STATEMENTS ARE COMPLETED AT THE BEGINNING OF EACH YEAR AND ARE EVALUATED BY THE OFFICERS OF THE ORGANIZATION. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN ANY DELIBERATIONS OR DECISIONS THAT MAY BE EFFECTED BY A POTENTIAL CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC VIA THE WEBSITES OF CERTAIN STATE REGULATORY AGENCIES, AS WELL AS UPON REQUEST. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/WebsiteAddressTxt0WWW.CAPEREP.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK STONE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05088961888
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAPE COD REPERTORY THEATRE COMPANY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0CAPE
ReturnHeader/Filer/EIN0223128187
ReturnHeader/Filer/PhoneNum05088961888
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1305 3299 RTE 6A
ReturnHeader/Filer/USAddress/CityNm0BREWSTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true

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