Civic Intelligence

Arcadia Performing Arts Inc.

990 • Fiscal year 2016 • EIN 25-1833713

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 10, 2017

1418 Graham AvenueWindber, PA 15963

(814) 467-5646

Siviq Scores

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

Liabilities / Assets

81st percentile

0.17x

Higher debt load relative to assets than 81% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.07x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

62nd percentile

8.8%

Higher net margin than 62% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

85th percentile

$27,267

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

73rd percentile

21%

Faster asset growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

46th percentile

-1.3%

Faster revenue growth than 46% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$126,014

Up $22,091 (+21%) from 2015

Net Assets

Up

$104,114

Up $28,604 (+38%) from 2015

Liabilities

Down

$21,900

Down $6,513 (-23%) from 2015

Revenue

Down

$323,785

Down $4,229 (-1.3%) from 2015

Expenses

Down

$295,181

Down $26,998 (-8.4%) from 2015

Net Income

Up

$28,604

Up $22,769 (+390%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2012: $41,755Liabilities 2012: $63,273Net Assets 2012: -$21,5182012Assets 2013: $88,011Liabilities 2013: $49,662Net Assets 2013: $38,3492013Assets 2014: $94,387Liabilities 2014: $24,712Net Assets 2014: $69,6752014Assets 2015: $103,923Liabilities 2015: $28,413Net Assets 2015: $75,5102015Assets 2016: $126,014Liabilities 2016: $21,900Net Assets 2016: $104,1142016Assets 2017: $163,624Liabilities 2017: $36,574Net Assets 2017: $127,0502017Assets 2018: $218,036Liabilities 2018: $56,731Net Assets 2018: $161,3052018Assets 2019: $250,805Liabilities 2019: $48,407Net Assets 2019: $202,3982019Assets 2020: $333,109Liabilities 2020: $83,499Net Assets 2020: $249,6102020Assets 2021: $339,499Liabilities 2021: $39,923Net Assets 2021: $299,5762021Assets 2022: $400,415Liabilities 2022: $52,959Net Assets 2022: $347,4562022Assets 2023: $394,589Liabilities 2023: $48,836Net Assets 2023: $345,7532023Assets 2024: $406,025Liabilities 2024: $50,714Net Assets 2024: $355,3112024

Highlighted filing

2016

Assets$126,014
Liabilities$21,900
Net Assets$104,114

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $384,9262012Expenses 2013: $358,6082013Revenue 2014: $334,694Expenses 2014: $303,368Net Income 2014: $31,3262014Revenue 2015: $328,014Expenses 2015: $322,179Net Income 2015: $5,8352015Revenue 2016: $323,785Expenses 2016: $295,181Net Income 2016: $28,6042016Revenue 2017: $305,608Expenses 2017: $282,672Net Income 2017: $22,9362017Revenue 2018: $314,582Expenses 2018: $280,327Net Income 2018: $34,2552018Revenue 2019: $347,509Expenses 2019: $306,416Net Income 2019: $41,0932019Revenue 2020: $239,233Expenses 2020: $192,021Net Income 2020: $47,2122020Revenue 2021: $165,832Expenses 2021: $115,866Net Income 2021: $49,9662021Revenue 2022: $326,776Expenses 2022: $278,896Net Income 2022: $47,8802022Revenue 2023: $358,031Expenses 2023: $359,734Net Income 2023: -$1,7032023Revenue 2024: $348,016Expenses 2024: $338,458Net Income 2024: $9,5582024

Highlighted filing

2016

Revenue$323,785
Expenses$295,181
Net Income$28,604
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 10, 2017
Return Version
2015v3.0
Gross Receipts
$325,529
Mission and Program Overview

Mission

Theater, culture and education:

Theater, culture and education: provide quality theater, cultural and educational experience at the historic arcadia theater for local residents through a variety of adult and children's productions. Also provides a venue for local performing arts groups.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$52,263$78,711▲ $26,448
Land, Buildings, and Equipment, Net$29,460$28,037▼ $1,423
Cash and Non-Interest-Bearing Accounts$8,235$9,413▲ $1,178
Prepaid Expenses and Deferred Charges$3,577$5,703▲ $2,126
Pledges and Grants Receivable$2,788--
Total Assets$103,923$126,014▲ $22,091
Other Assets Total$7,600$4,150▼ $3,450
Liabilities
Deferred Revenue$15,912$8,873▼ $7,039
Other Liabilities$6,527$7,525▲ $998
Accounts Payable and Accrued Expenses$5,974$5,502▼ $472
Total Liabilities$28,413$21,900▼ $6,513
Net Assets / Fund Balance
Unrestricted Net Assets$64,593$85,446▲ $20,853
Temporarily Rstr Net Assets$10,917$18,668▲ $7,751
Total Net Assets Fund Balance$75,510$104,114▲ $28,604
Total Liabilities and Net Assets / Fund Balance$103,923$126,014▲ $22,091

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$7,150-
Equipment$1,118$58,354-
Leasehold Improvements$26,919$2,403-
Other Assets Org$4,150--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gerald G LedneyExecutive DirectorFT$27,267$27,267
DanielHiteshew-$3,473$3,473

Board Members and Trustees

NameTitle
William BahorikPresident
Gregory PetrillaVice President
Joe DelsignoreDirector
Randy SalemDirector
Ruth KlementikDirector
Thomas StewartDirector
Tim DabbsDirector
Margaret GraySecretary
Jeff StopkoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$118,301
Program Service Revenue
$185,175
Investment Income
$469
Other Revenue
$19,840
All Other Contributions
$118,301
Change in Net Assets
$28,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$234,676
Salaries, Compensation, and Employee Benefits$60,505
Total Fundraising Expense$8,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$36,361$1,295$2,619$40,275
Advertising$33,360$0$839$34,199
Current Officers, Directors, Trustees, and Key Employees$21,268$5,454$545$27,267
Other Salaries and Wages$22,602$1,215$2,198$26,015
Fees for Services Legal$862$8,531$54$9,447
Other Expenses$5,264$80$0$5,344
Payroll Taxes$4,385$667$273$5,325
Travel$3,989$1,333$0$5,322
Office Expenses$2,931$501$1,854$5,286
All Other Expenses$3,445$1,275$0$4,720
Insurance$3,038$68$271$3,377
Other Employee Benefits$1,563$238$97$1,898
Depreciation Depletion$1,395$28$0$1,423
Total Functional Expenses$265,746$20,685$8,750$295,181
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,384
Fundraising Direct Expenses$1,744
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Gerald LedneyVolunteer Board MbrServe on Echf BoardNo-
Randy SalemVolunteer Board MbrServe on Echf BoardNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gift Certificates Payable$7,525
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Arcadia Performing Arts Inc
EIN
25-1833713
Phone
8144675646
Address
1418 GRAHAM AVENUE, WINDBER, PA 15963

Signing Officer

Name
Gerald G Ledney
Title
Executive Director
Phone
8144675646
Signed
2017-08-10
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
8
Employees
20
Volunteers
30

Preparer

Firm
Herbert CPA & Associates Pc
Address
533 FERNDALE AVE, JOHNSTOWN, PA 15905-3943
Preparer
Deborah L Herbert CPA
Phone
8145358543
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The treasurer provides a copy of the 990 to the board at the board meeting and the board members review the return.

Pt VI, Line 15A

Executive committee obtains salary data for similar organizations in the area.

Pt VI, Line 19

Documents are available upon request at the theater's office.

Form 990, Part IX, Line 24E

Temporary help 525. 525. 0. 0.

Form 990, Part IX, Line 24E

Licenses and dues 4195. 2920. 1275. 0.

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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/OtherSalariesAndWagesGrp/ProgramServicesAmt022602
IRS990/OtherSalariesAndWagesGrp/TotalAmt026015
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0273
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0667
IRS990/PayrollTaxesGrp/ProgramServicesAmt04385
IRS990/PayrollTaxesGrp/TotalAmt05325
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02788
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03577
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05703
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0JERRY LEDNEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711310
IRS990/ProgramServiceRevenueGrp/Desc0THEATER SALES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0185175
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0155937
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0257
IRS990/PYOtherExpensesAmt0258806
IRS990/PYOtherRevenueAmt019268
IRS990/PYProgramServiceRevenueAmt0152552
IRS990/PYRevenuesLessExpensesAmt05835
IRS990/PYSalariesCompEmpBnftPaidAmt063373
IRS990/PYTotalExpensesAmt0322179
IRS990/PYTotalRevenueAmt0328014
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt028604
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07200
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0185175
IRS990/SavingsAndTempCashInvstGrp/BOYAmt052263
IRS990/SavingsAndTempCashInvstGrp/EOYAmt078711
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0130941
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0167805
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0175323
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0254322
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt085493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0813884
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0469
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0257
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0123
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0557
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0645
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02051
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99750
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99710
IRS990ScheduleA/PublicSupportTotal170Amt0813884
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0130941
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0167805
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0175323
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0254322
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt085493
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0813884
IRS990ScheduleA/TotalSupportAmt0815935
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/BookValueAmt01118
IRS990ScheduleD/EquipmentGrp/DepreciationAmt058354
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt059472
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt026919
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02403
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt029322
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04150
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS ON FUTURE SHOWS
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07150
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt07150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07525
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GIFT CERTIFICATES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028037
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04150
IRS990ScheduleD/TotalLiabilityAmt07525
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0RANDY SALEM
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1GERALD LEDNEY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0VOLUNTEER BOARD MBR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1VOLUNTEER BOARD MBR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SERVE ON ECHF BOARD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1SERVE ON ECHF BOARD
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER PROVIDES A COPY OF THE 990 TO THE BOARD AT THE BOARD MEETING AND THE BOARD MEMBERS REVIEW THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE COMMITTEE OBTAINS SALARY DATA FOR SIMILAR ORGANIZATIONS IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE THEATER'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TEMPORARY HELP 525. 525. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LICENSES AND DUES 4195. 2920. 1275. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt010917
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt018668
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0103923
IRS990/TotalAssetsEOYAmt0126014
IRS990/TotalAssetsGrp/BOYAmt0103923
IRS990/TotalAssetsGrp/EOYAmt0126014
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0118301
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08750
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020685
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0265746
IRS990/TotalFunctionalExpensesGrp/TotalAmt0295181
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028413
IRS990/TotalLiabilitiesEOYAmt021900
IRS990/TotalLiabilitiesGrp/BOYAmt028413
IRS990/TotalLiabilitiesGrp/EOYAmt021900
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt075510
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0104114

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.06$0.51$3.55$3.48$3.38$0.10
2023Detailed filing. Detailed filing data is available for this year.$3.95$0.49$3.46$3.58$3.60$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.53$3.47$3.27$2.79$0.48
2021Detailed filing. Detailed filing data is available for this year.$3.39$0.40$3.00$1.66$1.16$0.50
2020Detailed filing. Detailed filing data is available for this year.$3.33$0.83$2.50$2.39$1.92$0.47
2019Detailed filing. Detailed filing data is available for this year.$2.51$0.48$2.02$3.48$3.06$0.41
2018Detailed filing. Detailed filing data is available for this year.$2.18$0.57$1.61$3.15$2.80$0.34
2017Detailed filing. Detailed filing data is available for this year.$1.64$0.37$1.27$3.06$2.83$0.23
2016Detailed filing. Detailed filing data is available for this year.$1.26$0.22$1.04$3.24$2.95$0.29
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.28$0.76$3.28$3.22$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.25$0.70$3.35$3.03$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.50$0.38$3.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.63$0.22$3.85