Civic Intelligence

Available Light Theatre

990 • Fiscal year 2020 • EIN 26-0781652

Aug 01, 2019 to Jul 31, 2020 • Filed on Dec 31, 2020

77 South High StreetColumbus, OH 43215

(614) 558-7408

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

49th percentile

4.3%

Higher net margin than 49% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

90th percentile

$44,831

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 30.8% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

84th percentile

71%

Faster asset growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

56th percentile

-7.8%

Faster revenue growth than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$8,555

Up $3,542 (+71%) from 2019

Net Assets

Up

$8,555

Up $6,042 (+240%) from 2019

Liabilities

Down

$0

Down $2,500 (-100%) from 2019

Revenue

Down

$145,674

Down $12,321 (-7.8%) from 2019

Expenses

Down

$139,353

Down $19,756 (-12%) from 2019

Net Income

Up

$6,321

Up $7,435 (+667%) from 2019

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0-$20KAssets 2011: $4,705Net Assets 2011: $4,7052011Assets 2012: $291Liabilities 2012: $4,650Net Assets 2012: -$4,3592012Assets 2013: $5,978Net Assets 2013: $5,9782013Assets 2014: $5,407Net Assets 2014: $5,4072014Assets 2015: $4,966Liabilities 2015: $0Net Assets 2015: $4,9662015Assets 2016: $8,529Liabilities 2016: $0Net Assets 2016: $8,5292016Assets 2017: $46Liabilities 2017: $0Net Assets 2017: $462017Assets 2018: $3,638Liabilities 2018: $0Net Assets 2018: $3,6382018Assets 2019: $5,013Liabilities 2019: $2,500Net Assets 2019: $2,5132019Assets 2020: $8,555Liabilities 2020: $0Net Assets 2020: $8,5552020Assets 2021: $7,437Liabilities 2021: $0Net Assets 2021: $7,4372021Assets 2022: $32,175Liabilities 2022: $0Net Assets 2022: $32,1752022Assets 2023: $43,083Liabilities 2023: $0Net Assets 2023: $43,0832023Assets 2024: $18,152Liabilities 2024: $0Net Assets 2024: $18,1522024

Highlighted filing

2020

Assets$8,555
Liabilities$0
Net Assets$8,555

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $166,915Expenses 2011: $166,021Net Income 2011: $8942011Revenue 2012: $174,722Expenses 2012: $183,786Net Income 2012: -$9,0642012Revenue 2013: $167,264Expenses 2013: $156,927Net Income 2013: $10,3372013Revenue 2014: $165,417Expenses 2014: $165,988Net Income 2014: -$5712014Revenue 2015: $229,865Expenses 2015: $230,306Net Income 2015: -$4412015Revenue 2016: $158,014Expenses 2016: $154,451Net Income 2016: $3,5632016Revenue 2017: $101,766Expenses 2017: $110,250Net Income 2017: -$8,4842017Revenue 2018: $163,203Expenses 2018: $159,522Net Income 2018: $3,6812018Revenue 2019: $157,995Expenses 2019: $159,109Net Income 2019: -$1,1142019Revenue 2020: $145,674Expenses 2020: $139,353Net Income 2020: $6,3212020Revenue 2021: $19,863Expenses 2021: $20,981Net Income 2021: -$1,1182021Revenue 2022: $57,759Expenses 2022: $33,021Net Income 2022: $24,7382022Revenue 2023: $92,776Expenses 2023: $81,868Net Income 2023: $10,9082023Revenue 2024: $79,065Expenses 2024: $103,996Net Income 2024: -$24,9312024

Highlighted filing

2020

Revenue$145,674
Expenses$139,353
Net Income$6,321
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Dec 31, 2020
Return Version
2019v5.1
Gross Receipts
$145,674
Mission and Program Overview

Mission

1) Encouraging the development of actors, singers, musicians, and theatrical production experts through live theatre productions and educational workshops; 2) Providing the facilities and talent for community interest in theatre; 3) Offering opportunities to view original and previously produced theatrical works to stimulate culture, learning and appreciation for the arts; and 4) Producing, performing and promoting works of theatre on a non-profit basis. Available light theatre's shows tackle many societal issues. The central Ohio public is given the opportunity to see original theatre at an affordable cost. Available light maintains a policy of "pay what you want" for tickets so that everyone, regardless of financial ability may attend live theatre.

Create joyful, socially-conscious and profound theatre

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,013$8,555▲ $3,542
Rtn Earn Endowment Incm Other Fnds$2,513$8,555▲ $6,042
Loans From Officers Directors$2,500$0▼ $2,500
Total Assets$5,013$8,555▲ $3,542
Liabilities
Unsecured Notes Loans Payable$0$0→ $0
Total Liabilities$2,500$0▼ $2,500
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,513$8,555▲ $6,042
Total Liabilities and Net Assets / Fund Balance$5,013$8,555▲ $3,542
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Matt SlaybaughExecutive DirectorFT$44,831$44,831
Eleni PapaleonardosCo-artistic Director-$8,900$8,900

Board Members and Trustees

NameTitle
Joe HeimlichPresident
David GloverTrustee
Rick LivingstonSecretary
Don MctigueTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$69,594
Program Service Revenue
$76,080
Investment Income
$0
Other Revenue
$0
All Other Contributions
$69,594
Change in Net Assets
$6,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$90,847
Salaries, Compensation, and Employee Benefits$48,506
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$52,165$1,180$0$53,345
Current Officers, Directors, Trustees, and Key Employees$44,831$0$0$44,831
Occupancy$27,638$0$0$27,638
Advertising$3,145$822$0$3,967
Payroll Taxes$3,675$0$0$3,675
Fees for Services Accounting$0$2,300$0$2,300
Information Technology$2,165$0$0$2,165
Insurance$0$909$0$909
Other Expenses$241$0$0$241
Office Expenses$127$37$0$164
Total Functional Expenses$134,105$5,248$0$139,353
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
Loans from Officers, Directors, Trustees, and Key Employees$2,500$0▼ $2,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Filing and Contact Details

Filer

Filer Name
Available Light Theatre Inc
EIN
26-0781652
Phone
6145587408
Address
77 SOUTH HIGH STREET, COLUMBUS, OH 43215

Signing Officer

Name
Don Mctigue
Title
Treasurer
Phone
6145587408
Signed
2020-12-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Don Mctigue
Formed
2008
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
3
Employees
1
Volunteers
9

Preparer

Firm
Foghorn Consulting LLC
Address
2332 BRYDEN ROAD, COLUMBUS, OH 43209
Preparer
Michael Russo
Phone
6147368170
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

Any board member may nominate an individual for a board position. The full board reviews each prospective board member's resume and subsequently votes on each nomination.

Pt VI, Line 11B

The form 990 is reviewed by the treasurer and president prior to filing the annual return. Other board members are notified by the treasurer of the tax return filing and a copy of such return is available for distribution upon request.

Pt VI, Line 19

The company's governing documents, conflicts of interest policy and annual financial statements are available for public review upon request.

Pt XI

Disallowed meals (50%) expense

Form 990, Part IX, Line 11G

Payroll processing fees 1180. 1180.

Form 990, Part IX, Line 11G

Artistic director 8000. 8000.

Form 990, Part IX, Line 11G

Box office manager 1800. 1800.

Form 990, Part IX, Line 11G

BRAIN TRUST 2000. 2000.

Form 990, Part IX, Line 11G

Company manager 800. 800.

Form 990, Part IX, Line 11G

Acting class teacher 5800. 5800.

Form 990, Part IX, Line 11G

Graphics design 3300. 3300.

Form 990, Part IX, Line 11G

Production costs 7748. 7748.

Form 990, Part IX, Line 11G

Backstage fees 8825. 8825.

Form 990, Part IX, Line 11G

On-stage fees 13892. 13892.

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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/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY BOARD MEMBER MAY NOMINATE AN INDIVIDUAL FOR A BOARD POSITION. THE FULL BOARD REVIEWS EACH PROSPECTIVE BOARD MEMBER'S RESUME AND SUBSEQUENTLY VOTES ON EACH NOMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE TREASURER AND PRESIDENT PRIOR TO FILING THE ANNUAL RETURN. OTHER BOARD MEMBERS ARE NOTIFIED BY THE TREASURER OF THE TAX RETURN FILING AND A COPY OF SUCH RETURN IS AVAILABLE FOR DISTRIBUTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPANY'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND ANNUAL FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DISALLOWED MEALS (50%) EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PAYROLL PROCESSING FEES 1180. 1180.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ARTISTIC DIRECTOR 8000. 8000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOX OFFICE MANAGER 1800. 1800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BRAIN TRUST 2000. 2000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COMPANY MANAGER 800. 800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ACTING CLASS TEACHER 5800. 5800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10GRAPHICS DESIGN 3300. 3300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PRODUCTION COSTS 7748. 7748.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12BACKSTAGE FEES 8825. 8825.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13ON-STAGE FEES 13892. 13892.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05013
IRS990/TotalAssetsEOYAmt08555
IRS990/TotalAssetsGrp/BOYAmt05013
IRS990/TotalAssetsGrp/EOYAmt08555
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt069594
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05248
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0134105
IRS990/TotalFunctionalExpensesGrp/TotalAmt0139353
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02500
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt02500
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02513
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08555
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0134105
IRS990/TotalProgramServiceRevenueAmt076080
IRS990/TotalReportableCompFromOrgAmt053731
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt076080
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0145674
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05013
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08555
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt077 SOUTH HIGH ST 2ND FLR
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043215
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0AVLTHEATRE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DON MCTIGUE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06145587408
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AVAILABLE LIGHT THEATRE INC
ReturnHeader/Filer/BusinessNameControlTxt0AVAI
ReturnHeader/Filer/EIN0260781652
ReturnHeader/Filer/PhoneNum06145587408
ReturnHeader/Filer/USAddress/AddressLine1Txt077 SOUTH HIGH STREET
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043215
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FOGHORN CONSULTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02332 BRYDEN ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043209
ReturnHeader/PreparerPersonGrp/PhoneNum06147368170
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL RUSSO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-01-03T07:24:45-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-08-01
ReturnHeader/TaxPeriodEndDt02020-07-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.79$1.04$0.25
2023Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$0.93$0.82$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.58$0.33$0.25
2021Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.20$0.21$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.46$1.39$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.05$0.03$0.03$1.58$1.59$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$1.63$1.60$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.02$1.10$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$1.58$1.54$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$2.30$2.30$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.05$0.05$1.65$1.66$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.06$1.67$1.57$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.05$0.04$1.75$1.84$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.05$1.67$1.66$0.01