Civic Intelligence

Wagon Wheel Theatre Inc

EIN 26-3885020 • 501(c)3 • Warsaw, IN

Profile

We accomplish our mission by: providing our rural community with exceptional artistic performances in theatre, orchestra, and music. Increasing access to arts education services for youth, adults, and professionals. Strengthening our local economy through tourism and quality of place.

2515 E Center StWarsaw, IN 46580

www.wagonwheeltheatre.com

Siviq Scores

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

Liabilities / Assets

86th percentile

0.59x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

0.80x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

59th percentile

9.1%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

33rd percentile

-1.5%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

23rd percentile

-8.2%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$2,197,730

Up $156,831 (+7.7%) from 2023

Liabilities

Up

$1,299,140

Up $87,732 (+7.2%) from 2023

Net Assets

Up

$898,590

Up $69,099 (+8.3%) from 2023

Revenue

Down

$1,620,510

Down $175,584 (-9.8%) from 2023

Expenses

Down

$1,472,857

Down $686,606 (-32%) from 2023

Net Income

Up

$147,653

Up $511,022 (+141%) 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 2011: $22,883Liabilities 2011: $2,627Net Assets 2011: $20,2562011Assets 2013: $447,879Liabilities 2013: $444,323Net Assets 2013: $3,5562013Assets 2018: $1,371,455Liabilities 2018: $796,830Net Assets 2018: $574,6252018Assets 2019: $1,359,122Liabilities 2019: $682,907Net Assets 2019: $676,2152019Assets 2020: $2,166,448Liabilities 2020: $1,590,658Net Assets 2020: $575,7902020Assets 2021: $2,882,962Liabilities 2021: $1,440,030Net Assets 2021: $1,442,9322021Assets 2022: $2,266,953Liabilities 2022: $1,068,392Net Assets 2022: $1,198,5612022Assets 2023: $2,040,899Liabilities 2023: $1,211,408Net Assets 2023: $829,4912023Assets 2024: $2,197,730Liabilities 2024: $1,299,140Net Assets 2024: $898,5902024

Highlighted filing

2024

Assets$2,197,730
Liabilities$1,299,140
Net Assets$898,590

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $40,514Expenses 2011: $29,488Net Income 2011: $11,0262011Revenue 2013: $1,290,565Expenses 2013: $1,313,450Net Income 2013: -$22,8852013Revenue 2018: $2,006,897Expenses 2018: $1,766,774Net Income 2018: $240,1232018Revenue 2019: $1,834,472Expenses 2019: $1,732,882Net Income 2019: $101,5902019Revenue 2020: $926,435Expenses 2020: $1,026,860Net Income 2020: -$100,4252020Revenue 2021: $2,220,604Expenses 2021: $1,408,413Net Income 2021: $812,1912021Revenue 2022: $1,923,728Expenses 2022: $2,165,663Net Income 2022: -$241,9352022Revenue 2023: $1,796,094Expenses 2023: $2,159,463Net Income 2023: -$363,3692023Revenue 2024: $1,620,510Expenses 2024: $1,472,857Net Income 2024: $147,6532024

Highlighted filing

2024

Revenue$1,620,510
Expenses$1,472,857
Net Income$147,653

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 11, 2025
Return Version
2023v6.0
Gross Receipts
$1,643,574
Mission and Program Overview

Mission

Theatre operations exclusively for literary,theatrical and arts education purposes.

Our mission is to provide performing arts experiences that create community unity, educational opportunities, and economic growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,342,903$1,312,883▼ $30,020
Cash and Non-Interest-Bearing Accounts$502,584$645,874▲ $143,290
Prepaid Expenses and Deferred Charges$18,355$58,850▲ $40,495
Intangible Assets$13,649$13,649→ $0
Accounts Receivable$722$9,402▲ $8,680
Inventories for Sale or Use$5,614--
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$2,040,899$2,197,730▲ $156,831
Other Assets Total$157,072$157,072→ $0
Liabilities
Other Liabilities$687,490$828,901▲ $141,411
Deferred Revenue$496,521$453,064▼ $43,457
Accounts Payable and Accrued Expenses$27,397$17,175▼ $10,222
Total Liabilities$1,211,408$1,299,140▲ $87,732
Net Assets / Fund Balance
Net Assets With Donor Restrictions$545,223$592,542▲ $47,319
Net Assets Without Donor Restrictions$284,268$306,048▲ $21,780
Total Net Assets Fund Balance$829,491$898,590▲ $69,099
Total Liabilities and Net Assets / Fund Balance$2,040,899$2,197,730▲ $156,831

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$950,678$157,832$1,108,510
Land$378,300-$378,300
Other Land Buildings$-16,095$367,762$351,667
Equipment$0$500$500
Other Assets Org$146,603--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Emily Illingworth KosnikPresident
Adam TurnerVice President
Alyssa LoweBoard Member
Brandon StewartBoard Member
Chris PlackBoard Member
Leo PatinoBoard Member
Melissa JordanBoard Member
Sea GrandonBoard Member
Shawn BrownBoard Member
Terry WhiteBoard member
April FitterlingSecretary
Kristin MasonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$521,082
Program Service Revenue
$972,262
Investment Income
$9,750
Other Revenue
$117,416
All Other Contributions
$516,378
Change in Net Assets
$147,653
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$800,004
Salaries, Compensation, and Employee Benefits$672,853
Total Fundraising Expense$46,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$386,671$196,388$36,129$619,188
Fees for Services Other$50,273$43,733$0$94,006
Occupancy$60,658$15,164-$75,822
Advertising$64,494--$64,494
Payroll Taxes$33,513$17,021$3,131$53,665
Depreciation Depletion$29,610$7,402-$37,012
Interest-$36,606-$36,606
Information Technology$17,058$4,264-$21,322
Office Expenses$13,855$3,464-$17,319
Other Expenses$11,409$2,852$7,655$14,261
Total Functional Expenses$1,023,706$402,236$46,915$1,472,857
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable-productions$520,273
Accrued Expenses$266,473
Payroll Liabilities$42,155
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B Review of form 990 by governing body

The executive director and board president review the 990, then the 990 is emailed to board members and questions are discussed in a board meeting before it is signed and sent.

Form 990, Part VI, Line 12C Conflict of interest policy

Directors are asked to disclose conflicts of interest annually, and conflicts are reviewed at the board level.

Form 990, Part VI, Line 19 Required documents available to the public

Wagon wheel theatre inc. Makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Wagon Wheel Theatre Inc
EIN
26-3885020
Phone
5742678041
Address
2515 E CENTER ST, WARSAW, IN 46580

Signing Officer

Name
Emily Illingworth Kosnik
Title
President
Phone
5742678041
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
12
Independent Board Members
12
Employees
157
Volunteers
2,119

Preparer

Firm
Forvis Mazars LLP
Address
111 E Wayne Street Suite 600, Fort Wayne, IN 46802
Preparer
Lauren Denton
Phone
2604604000
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

Asc 740 footnote management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt050
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt050
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0284268
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0306048
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt015164
IRS990/OccupancyGrp/ProgramServicesAmt060658
IRS990/OccupancyGrp/TotalAmt075822
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03464
IRS990/OfficeExpensesGrp/ProgramServicesAmt013855
IRS990/OfficeExpensesGrp/TotalAmt017319
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0157072
IRS990/OtherAssetsTotalGrp/EOYAmt0157072
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PRODUCTION COST & FEES
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/FundraisingAmt07655
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt059973
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt115369
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22852
IRS990/OtherExpensesGrp/ProgramServicesAmt0277811
IRS990/OtherExpensesGrp/ProgramServicesAmt116881
IRS990/OtherExpensesGrp/ProgramServicesAmt261473
IRS990/OtherExpensesGrp/ProgramServicesAmt311409
IRS990/OtherExpensesGrp/TotalAmt0277811
IRS990/OtherExpensesGrp/TotalAmt184509
IRS990/OtherExpensesGrp/TotalAmt276842
IRS990/OtherExpensesGrp/TotalAmt314261
IRS990/OtherLiabilitiesGrp/BOYAmt0687490
IRS990/OtherLiabilitiesGrp/EOYAmt0828901
IRS990/OtherRevenueMiscGrp/BusinessCd0711110
IRS990/OtherRevenueMiscGrp/Desc0PLAYBILL ADVERTISING
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt026490
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt026490
IRS990/OtherRevenueTotalAmt026490
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt036129
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0196388
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0386671
IRS990/OtherSalariesAndWagesGrp/TotalAmt0619188
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03131
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017021
IRS990/PayrollTaxesGrp/ProgramServicesAmt033513
IRS990/PayrollTaxesGrp/TotalAmt053665
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018355
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt058850
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0EMILY ILLINGWORTH KOSNIK
IRS990/PriorPeriodAdjustmentsAmt0-78554
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/BusinessCd3711110
IRS990/ProgramServiceRevenueGrp/Desc0THEATRE
IRS990/ProgramServiceRevenueGrp/Desc1JUNIOR THEATRE
IRS990/ProgramServiceRevenueGrp/Desc2WORKSHOPS
IRS990/ProgramServiceRevenueGrp/Desc3OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0880635
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt119954
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt227639
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt344034
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0880635
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt227639
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt344034
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0477786
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0194
IRS990/PYOtherExpensesAmt01185340
IRS990/PYOtherRevenueAmt0101523
IRS990/PYProgramServiceRevenueAmt01216591
IRS990/PYRevenuesLessExpensesAmt0-363369
IRS990/PYSalariesCompEmpBnftPaidAmt0974123
IRS990/PYTotalExpensesAmt02159463
IRS990/PYTotalRevenueAmt01796094
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0147653
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt050
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0972262
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt023164
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt06548
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt016267
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt045979
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0DESCRIPTION - , COLUMN A - 2600.0, COLUMN B - 33835.0, COLUMN C - 0.0, COLUMN D - 27387.0, COLUMN E - 26490.0, COLUMN F - 90312.0;
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12 Other Income
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0521082
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0477786
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0510848
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01070070
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0478781
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03058567
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt09800
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01044
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03340
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01164
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt015348
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01086202
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01320390
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01416353
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01103525
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0456066
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05382536
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt09800
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01044
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03340
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01164
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt015348
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00.0
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt026490
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt027387
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt033835
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02600
IRS990ScheduleA/OtherIncome509Grp/TotalAmt090312
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.9823
IRS990ScheduleA/PublicSupportPY509Pct00.9839
IRS990ScheduleA/PublicSupportTotal509Amt08395124

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