Civic Intelligence

Lewiston CIVIC Theatre

EIN 23-7024931 • 501(c)3 • Lewiston, ID

Profile

To provide access to the performing arts of all ages through quality entertainment, education, and cultural enrichment programs.

PO Box 1697Lewiston, ID 83501

www.lctheatre.com

Siviq Scores

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

Liabilities / Assets

79th percentile

0.10x

Higher debt load relative to assets than 79% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.04x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

20th percentile

-28%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

24th percentile

-37%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

39th percentile

-13%

Faster revenue growth than 39% of similar nonprofits.

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

Assets

Down

$126,438

Down $75,711 (-37%) from 2024

Liabilities

Up

$12,562

Up $7,953 (+173%) from 2024

Net Assets

Down

$113,876

Down $83,664 (-42%) from 2024

Revenue

Down

$298,354

Down $43,935 (-13%) from 2024

Expenses

Up

$382,018

Up $71,678 (+23%) from 2024

Net Income

Down

-$83,664

Down $115,613 (-362%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $491,464Liabilities 2011: $9,362Net Assets 2011: $482,1022011Assets 2012: $488,966Liabilities 2012: $26,874Net Assets 2012: $462,0922012Assets 2013: $501,878Liabilities 2013: $35,619Net Assets 2013: $466,2592013Assets 2014: $527,957Liabilities 2014: $26,329Net Assets 2014: $501,6282014Assets 2015: $528,473Liabilities 2015: $27,342Net Assets 2015: $501,1312015Assets 2016: $557,676Liabilities 2016: $43,232Net Assets 2016: $514,4442016Assets 2017: $212,436Liabilities 2017: $46,005Net Assets 2017: $166,4312017Assets 2018: $52,417Liabilities 2018: $80,689Net Assets 2018: -$28,2722018Assets 2019: $38,833Liabilities 2019: $50,490Net Assets 2019: -$11,6572019Assets 2020: $42,904Liabilities 2020: $49,400Net Assets 2020: -$6,4962020Assets 2021: $40,038Liabilities 2021: $43,416Net Assets 2021: -$3,3782021Assets 2022: $74,265Liabilities 2022: $14,933Net Assets 2022: $59,3322022Assets 2023: $169,439Liabilities 2023: $3,848Net Assets 2023: $165,5912023Assets 2024: $202,149Liabilities 2024: $4,609Net Assets 2024: $197,5402024Assets 2025: $126,438Liabilities 2025: $12,562Net Assets 2025: $113,8762025

Highlighted filing

2025

Assets$126,438
Liabilities$12,562
Net Assets$113,876

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $241,6732011Expenses 2012: $264,9422012Expenses 2013: $248,2252013Revenue 2014: $281,474Expenses 2014: $246,105Net Income 2014: $35,3692014Revenue 2015: $258,348Expenses 2015: $258,845Net Income 2015: -$4972015Revenue 2016: $313,947Expenses 2016: $300,634Net Income 2016: $13,3132016Revenue 2017: $222,869Expenses 2017: $232,632Net Income 2017: -$9,7632017Revenue 2018: $182,193Expenses 2018: $212,193Net Income 2018: -$30,0002018Revenue 2019: $204,891Expenses 2019: $188,276Net Income 2019: $16,6152019Revenue 2020: $159,447Expenses 2020: $154,286Net Income 2020: $5,1612020Revenue 2021: $45,587Expenses 2021: $42,469Net Income 2021: $3,1182021Revenue 2022: $202,615Expenses 2022: $139,905Net Income 2022: $62,7102022Revenue 2023: $397,390Expenses 2023: $291,131Net Income 2023: $106,2592023Revenue 2024: $342,289Expenses 2024: $310,340Net Income 2024: $31,9492024Revenue 2025: $298,354Expenses 2025: $382,018Net Income 2025: -$83,6642025

Highlighted filing

2025

Revenue$298,354
Expenses$382,018
Net Income-$83,664

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.26$0.13$1.14$2.98$3.82$0.84
2024Detailed filing. Detailed filing data is available for this year.$2.02$0.05$1.98$3.42$3.10$0.32
2023Detailed filing. Detailed filing data is available for this year.$1.69$0.04$1.66$3.97$2.91$1.06
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.15$0.59$2.03$1.40$0.63
2021Detailed filing. Detailed filing data is available for this year.$0.40$0.43$0.03$0.46$0.42$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.43$0.49$0.06$1.59$1.54$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.39$0.50$0.12$2.05$1.88$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.81$0.28$1.82$2.12$0.30
2017Detailed filing. Detailed filing data is available for this year.$2.12$0.46$1.66$2.23$2.33$0.10
2016Detailed filing. Detailed filing data is available for this year.$5.58$0.43$5.14$3.14$3.01$0.13
2015Detailed filing. Detailed filing data is available for this year.$5.28$0.27$5.01$2.58$2.59$0.00
2014Detailed filing. Detailed filing data is available for this year.$5.28$0.26$5.02$2.81$2.46$0.35
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.02$0.36$4.66$2.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.89$0.27$4.62$2.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.09$4.82$2.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 25, 2026
Return Version
2024v5.2
Gross Receipts
$298,354
Mission and Program Overview

Mission

To provide access to the performing arts of all ages through quality entertainment, education, and cultural enrichment programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$58,118$50,940▼ $7,178
Cash and Non-Interest-Bearing Accounts$106,490$46,569▼ $59,921
Savings and Temporary Cash Investments$35,391$26,554▼ $8,837
Accounts Receivable$2,150$2,375▲ $225
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$202,149$126,438▼ $75,711
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,695$9,695▲ $8,000
Mortgage Notes Payable Secured by Investment Property$2,914$2,867▼ $47
Total Liabilities$4,609$12,562▲ $7,953
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$197,540$113,876▼ $83,664
Total Net Assets Fund Balance$197,540$113,876▼ $83,664
Total Liabilities and Net Assets / Fund Balance$202,149$126,438▼ $75,711

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$50,940$37,783$88,723
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott SandemanPresident
Sara HearseyVice President
Bethany CannerDirector
Darci AdamsonDirector
Eric JustisDirector
Shannon GrowTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$113,427
Program Service Revenue
$183,512
Investment Income
$1,415
Other Revenue
$0
All Other Contributions
$78,832
Change in Net Assets
$-83,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$303,286
Salaries, Compensation, and Employee Benefits$78,732
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,930--$72,930
Fees for Services Other$2,804$39,886-$42,690
Occupancy$38,435--$38,435
Depreciation Depletion$18,514--$18,514
All Other Expenses$12,095$4,166-$16,261
Office Expenses$492$7,808-$8,300
Payroll Taxes$5,802--$5,802
Insurance$1,179$3,538-$4,717
Travel$4,217--$4,217
Other Expenses$4,200$5,722-$4,200
Advertising$2,213--$2,213
Total Functional Expenses$320,898$61,120$0$382,018
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
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
Yes
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, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Lewiston Civic Theatre
EIN
23-7024931
Phone
2087463401
Address
PO BOX 1697, LEWISTON, ID 83501

Signing Officer

Name
Shannon Grow
Title
Treasurer
Signed
2026-03-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shannon Grow
Formed
1967
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
6
Employees
7
Volunteers
900

Preparer

Firm
Presnell Gage PLLC
Address
1216 Idaho Street, Lewiston, ID 83501
Preparer
Lindsey Frei
Phone
2087468281
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IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc2WORKSHOPS/SPECIAL PROJECT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0138818
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19553
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235141
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0138818
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19553
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt235141
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt099772
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0946
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0229379
IRS990/PYProgramServiceRevenueAmt0241571
IRS990/PYRevenuesLessExpensesAmt031964
IRS990/PYSalariesCompEmpBnftPaidAmt080946
IRS990/PYTotalExpensesAmt0310325
IRS990/PYTotalRevenueAmt0342289
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-83664
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt035391
IRS990/SavingsAndTempCashInvstGrp/EOYAmt026554
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0113427
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt099772
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0130278
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt085603
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt043109
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0472189
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01415
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0946
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt091
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt088
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt098
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02638
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0183512
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0241571
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0267021
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0116924
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0809028
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01415
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0946
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt091
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt088
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt098
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02638
IRS990ScheduleA/InvestmentIncomeCYPct00.00210
IRS990ScheduleA/InvestmentIncomePYPct00.00130
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99790
IRS990ScheduleA/PublicSupportPY509Pct00.99870
IRS990ScheduleA/PublicSupportTotal509Amt01281217
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0296939
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0341343
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0397299
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0202527
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt043109
IRS990ScheduleA/Total509Grp/TotalAmt01281217
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0298354
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0342289
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0397390
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0202615
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt043207
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01283855
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt050940
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037783
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt088723
IRS990ScheduleD/TotalBookValueLandBuildingsAmt050940
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0202149
IRS990/TotalAssetsEOYAmt0126438
IRS990/TotalAssetsGrp/BOYAmt0202149
IRS990/TotalAssetsGrp/EOYAmt0126438
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0113427
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061120
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0320898
IRS990/TotalFunctionalExpensesGrp/TotalAmt0382018
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04609
IRS990/TotalLiabilitiesEOYAmt012562
IRS990/TotalLiabilitiesGrp/BOYAmt04609
IRS990/TotalLiabilitiesGrp/EOYAmt012562
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0197540
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0113876
IRS990/TotalProgramServiceExpensesAmt0320898
IRS990/TotalProgramServiceRevenueAmt0183512
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0184927
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0298354
IRS990/TotalVolunteersCnt0900
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0202149
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0126438
IRS990/TravelGrp/ProgramServicesAmt04217
IRS990/TravelGrp/TotalAmt04217
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 1697
IRS990/USAddress/CityNm0LEWISTON
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083501
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.lctheatre.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHANNON GROW

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