Civic Intelligence

Enchantment Theatre Company

EIN 23-2633542 • 501(c)3 • Philadelphia, PA

Profile

Enchantment theatre company's mission is to inspire children to dream, explore, think and connect through imaginative storytelling both onstage and in the classroom.

7715 Crittenden Street 349Philadelphia, PA 19118

enchantmenttheatre.org

Siviq Scores

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

Liabilities / Assets

96th percentile

2.12x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

0.72x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

18th percentile

-34%

Higher net margin than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$50,008

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

18th percentile

-55%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

89th percentile

75%

Faster revenue growth than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$90,666

Down $111,864 (-55%) from 2024

Liabilities

Down

$192,594

Down $20,328 (-9.5%) from 2024

Net Assets

Down

-$101,928

Down $91,536 (-881%) from 2024

Revenue

Up

$266,196

Up $113,914 (+75%) from 2024

Expenses

Up

$357,732

Up $105,378 (+42%) from 2024

Net Income

Up

-$91,536

Up $8,536 (+8.5%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2011: $234,588Liabilities 2011: $135,152Net Assets 2011: $99,4362011Assets 2012: $273,382Liabilities 2012: $63,425Net Assets 2012: $209,9572012Assets 2013: $397,578Liabilities 2013: $42,177Net Assets 2013: $355,4012013Assets 2014: $361,643Liabilities 2014: $41,853Net Assets 2014: $319,7902014Assets 2015: $394,182Liabilities 2015: $75,130Net Assets 2015: $319,0522015Assets 2016: $372,641Liabilities 2016: $105,200Net Assets 2016: $267,4412016Assets 2017: $284,243Liabilities 2017: $88,241Net Assets 2017: $196,0022017Assets 2018: $191,376Liabilities 2018: $86,858Net Assets 2018: $104,5182018Assets 2019: $138,659Liabilities 2019: $94,401Net Assets 2019: $44,2582019Assets 2020: $200,889Liabilities 2020: $190,068Net Assets 2020: $10,8212020Assets 2021: $93,179Liabilities 2021: $157,727Net Assets 2021: -$64,5482021Assets 2022: $297,922Liabilities 2022: $229,584Net Assets 2022: $68,3382022Assets 2023: $307,314Liabilities 2023: $217,634Net Assets 2023: $89,6802023Assets 2024: $202,530Liabilities 2024: $212,922Net Assets 2024: -$10,3922024Assets 2025: $90,666Liabilities 2025: $192,594Net Assets 2025: -$101,9282025

Highlighted filing

2025

Assets$90,666
Liabilities$192,594
Net Assets-$101,928

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $632,624Expenses 2011: $602,917Net Income 2011: $29,7072011Revenue 2012: $595,660Expenses 2012: $485,139Net Income 2012: $110,5212012Revenue 2013: $703,979Expenses 2013: $558,535Net Income 2013: $145,4442013Revenue 2014: $686,883Expenses 2014: $722,494Net Income 2014: -$35,6112014Revenue 2015: $732,299Expenses 2015: $733,037Net Income 2015: -$7382015Revenue 2016: $701,426Expenses 2016: $753,037Net Income 2016: -$51,6112016Revenue 2017: $562,246Expenses 2017: $633,685Net Income 2017: -$71,4392017Revenue 2018: $682,284Expenses 2018: $773,768Net Income 2018: -$91,4842018Revenue 2019: $461,378Expenses 2019: $522,619Net Income 2019: -$61,2412019Revenue 2020: $206,571Expenses 2020: $240,008Net Income 2020: -$33,4372020Revenue 2021: $129,354Expenses 2021: $204,723Net Income 2021: -$75,3692021Revenue 2022: $368,911Expenses 2022: $236,024Net Income 2022: $132,8872022Revenue 2023: $399,212Expenses 2023: $377,870Net Income 2023: $21,3422023Revenue 2024: $152,282Expenses 2024: $252,354Net Income 2024: -$100,0722024Revenue 2025: $266,196Expenses 2025: $357,732Net Income 2025: -$91,5362025

Highlighted filing

2025

Revenue$266,196
Expenses$357,732
Net Income-$91,536

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.91$1.93$1.02$2.66$3.58$0.92
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$2.13$0.10$1.52$2.52$1.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$2.18$0.90$3.99$3.78$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.98$2.30$0.68$3.69$2.36$1.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$1.58$0.65$1.29$2.05$0.75
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$1.90$0.11$2.07$2.40$0.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.94$0.44$4.61$5.23$0.61
2018Summary only. Only limited summary data is available for this year.$1.91$0.87$1.05$6.82$7.74$0.91
2017Summary only. Only limited summary data is available for this year.$2.84$0.88$1.96$5.62$6.34$0.71
2016Summary only. Only limited summary data is available for this year.$3.73$1.05$2.67$7.01$7.53$0.52
2015Summary only. Only limited summary data is available for this year.$3.94$0.75$3.19$7.32$7.33$0.01
2014Summary only. Only limited summary data is available for this year.$3.62$0.42$3.20$6.87$7.22$0.36
2013Summary only. Only limited summary data is available for this year.$3.98$0.42$3.55$7.04$5.59$1.45
2012Summary only. Only limited summary data is available for this year.$2.73$0.63$2.10$5.96$4.85$1.11
2011Summary only. Only limited summary data is available for this year.$2.35$1.35$0.99$6.33$6.03$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 20, 2026
Return Version
2024v5.0
Gross Receipts
$266,196
Mission and Program Overview

Mission

Enchantment theatre company's mission is to inspire children to dream, explore, think, and connect through imaginative storytelling both on stage and in the classroom.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$57,965$33,000▼ $24,965
Cash and Non-Interest-Bearing Accounts$107,474$21,697▼ $85,777
Land, Buildings, and Equipment, Net$31,490$20,859▼ $10,631
Accounts Receivable-$9,940-
Prepaid Expenses and Deferred Charges$5,601$5,170▼ $431
Total Assets$202,530$90,666▼ $111,864
Liabilities
Other Liabilities$194,440$189,841▼ $4,599
Accounts Payable and Accrued Expenses$18,482$2,753▼ $15,729
Total Liabilities$212,922$192,594▼ $20,328
Net Assets / Fund Balance
Net Assets With Donor Restrictions$43,500$28,500▼ $15,000
Net Assets Without Donor Restrictions$-53,892$-130,428▼ $76,536
Total Net Assets Fund Balance$-10,392$-101,928▼ $91,536
Total Liabilities and Net Assets / Fund Balance$202,530$90,666▼ $111,864

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$20,859$498,949$519,808
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Zachary ChieroDirectorPT$50,008$50,008
Jennifer SmithCo-artisticPT$26,320$26,320
Landis SmithEx-officioPT$22,032$22,032
Leslie ReidelResident Director-$8,000$8,000

Board Members and Trustees

NameTitle
Michael KolodnerBoard Chair
Beverly FergusonDirector
Celeste MontgomeryDirector
Ryan PaczkowskiDirector
Tanesha FordSecretary
Margaret HeerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$110,017
Program Service Revenue
$156,179
Investment Income
$0
Other Revenue
$0
All Other Contributions
$110,017
Change in Net Assets
$-91,536

Audited Revenue Reconciliation

Revenue per Audited Statements
$266,196
Total Revenue per Audited Statements
$266,196
Total Revenue per Form 990
$266,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$185,338
Salaries, Compensation, and Employee Benefits$172,394
Total Fundraising Expense$31,310
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$41,724$39,026$15,610$96,360
Other Salaries and Wages$25,533$23,895$9,660$59,088
All Other Expenses$36,503$696-$37,199
Fees for Services Accounting$15,631$11,031$1,360$28,022
Insurance$20,211$3,328$974$24,513
Travel$17,765$397-$18,162
Payroll Taxes$5,084$8,473$3,389$16,946
Other Expenses$12,150--$12,150
Depreciation Depletion$10,632--$10,632
Interest-$6,202-$6,202
Office Expenses$2,582$1,018$317$3,917
Total Functional Expenses$232,356$94,066$31,310$357,732

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$357,732
Total Expenses per Audited Statements$357,732
Total Expenses per Form 990$357,732
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
Sba$189,841
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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 2

Landis smith jeniffer smith married

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

The board executive committee reviews the 990 prior to filing.

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

The board conducts an annual review and monitors procedures to ensure, once a conflict of interest is identified, proceedings comply with our conflict of interest policy

Form 990, Page 6, Part VI, Line 19

All made available to the public upon request

Filing and Contact Details

Filer

Filer Name
Enchantment Theatre Company
EIN
23-2633542
Phone
2674690653
Address
7715 CRITTENDEN STREET 349, PHILADELPHIA, PA 19118

Signing Officer

Name
Jennifer Smith
Title
Co-artistic Director
Phone
2154969160
Signed
2026-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Smith
Formed
2000
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
7
Employees
19

Preparer

Firm
Baratz & Associates Pa
Address
4B EVES DR STE 100, MARLTON, NJ 08053
Preparer
Ryan Dowdell CPA
Phone
8569855688
Supplemental Narrative

Additional Explanations

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

Part iii, line 12 - other income detail

Form 990, Part IX, Line 24E

Technical costs 10,006 0 0 design 7,141 0 0 misc 5,178 0 0 costumes 4,131 0 0 rehearsal studio 3,100 0 0 production 3,000 0 0 development 2,001 0 0 internet 1,946 0 0 membership 0 555 0 bank fees/other charges 0 141 0 total 36,503 696 0

Financial Statement Notes

Schedule D, Page 3, Part X

No provisions are made for federal and state income taxes. The organization is exempt from federal income taxes pursuant to section 501(c)(3) of the internal revenue code. In addition, the organization has been determined by the internal revenue service not to be a "private foundation" within the meaning of section 509(a) of the internal revenue code. There was no unrelated business income for 2025 or 2024. Fasb asc 740-10-65-1 requires financial statement recognition of the impact of a tax position, if that position is more than likely than not to be sustained on examination, based on the technical merits of the position. The benefit is calculated as the largest amount that is more than 50 percent likely to be realized upon resolution of the benefit. The organization has evaluated its tax positions and believes all could be sustained upon examination. With few exceptions, the organization is no longer subject to income tax examinations by federal authorities for years before 2022.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActy2Grp/Desc0NATIONAL TOURING : TOURED " MY FATHER'S DRAGON" OCTOBER -DECEMBER;PERFORMED SYMPHONY PRODUCTION,"SCHEHERAZADE" WITH THE CLEVELAND ORCHESTRA IN CLEVELAND AND MIAMI.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PART III, LINE 12 - OTHER INCOME DETAIL
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NO PROVISIONS ARE MADE FOR FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR 2025 OR 2024. FASB ASC 740-10-65-1 REQUIRES FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION, IF THAT POSITION IS MORE THAN LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE BENEFIT IS CALCULATED AS THE LARGEST AMOUNT THAT IS MORE THAN 50 PERCENT LIKELY TO BE REALIZED UPON RESOLUTION OF THE BENEFIT. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND BELIEVES ALL COULD BE SUSTAINED UPON EXAMINATION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITIES FOR YEARS BEFORE 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART III, LINE 12 - OTHER INCOME DETAIL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LANDIS SMITH JENIFFER SMITH MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD EXECUTIVE COMMITTEE REVIEWS THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD CONDUCTS AN ANNUAL REVIEW AND MONITORS PROCEDURES TO ENSURE, ONCE A CONFLICT OF INTEREST IS IDENTIFIED, PROCEEDINGS COMPLY WITH OUR CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TECHNICAL COSTS 10,006 0 0 DESIGN 7,141 0 0 MISC 5,178 0 0 COSTUMES 4,131 0 0 REHEARSAL STUDIO 3,100 0 0 PRODUCTION 3,000 0 0 DEVELOPMENT 2,001 0 0 INTERNET 1,946 0 0 MEMBERSHIP 0 555 0 BANK FEES/OTHER CHARGES 0 141 0 TOTAL 36,503 696 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-ARTISTIC DIRECTOR

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