Civic Intelligence

Ohio Valley Summer Theater

EIN 31-0844366 • 501(c)3 • Athens, OH

Profile

The primary exempt purpose is to present plays to the city of athens, ohio and the surrounding communities. This provides cultural enhancement and acting opportunities for residents.

PO Box 303Athens, OH 45701

www.ovst.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

94th percentile

72%

Higher net margin than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

30th percentile

-22%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$67,282

Up $40,144 (+148%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$67,282

Up $40,144 (+148%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin94th percentile

Revenue

Up

$55,840

Up $2,556 (+4.8%) from 2023

Expenses

Down

$15,696

Down $55,812 (-78%) from 2023

Net Income

Up

$40,144

Up $58,368 (+320%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$100K$50K$0-$50KAssets 2011: $18,635Liabilities 2011: $17,554Net Assets 2011: $1,0812011Assets 2012: $5,891Liabilities 2012: $25,685Net Assets 2012: -$19,7942012Assets 2013: $28,245Liabilities 2013: $25,513Net Assets 2013: $2,7322013Assets 2014: $47,975Liabilities 2014: $25,513Net Assets 2014: $22,4622014Assets 2015: $65,773Net Assets 2015: $65,7732015Assets 2016: $65,126Net Assets 2016: $65,1262016Assets 2017: $66,281Liabilities 2017: $596Net Assets 2017: $65,6852017Assets 2018: $75,582Liabilities 2018: $958Net Assets 2018: $74,6242018Assets 2019: $63,954Liabilities 2019: $880Net Assets 2019: $63,0742019Assets 2020: $69,423Liabilities 2020: $495Net Assets 2020: $68,9282020Assets 2021: $71,711Liabilities 2021: $741Net Assets 2021: $70,9702021Assets 2022: $47,363Liabilities 2022: $2,001Net Assets 2022: $45,3622022Assets 2023: $27,138Net Assets 2023: $27,1382023Assets 2024: $67,282Net Assets 2024: $67,2822024

Highlighted filing

2024

Assets$67,282
Liabilities-
Net Assets$67,282
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $69,039Expenses 2011: $68,256Net Income 2011: $7832011Revenue 2012: $56,188Expenses 2012: $77,063Net Income 2012: -$20,8752012Revenue 2013: $60,857Expenses 2013: $38,331Net Income 2013: $22,5262013Revenue 2014: $74,760Expenses 2014: $55,030Net Income 2014: $19,7302014Revenue 2015: $81,828Expenses 2015: $38,517Net Income 2015: $43,3112015Revenue 2016: $45,931Expenses 2016: $46,578Net Income 2016: -$6472016Revenue 2017: $53,250Expenses 2017: $52,691Net Income 2017: $5592017Revenue 2018: $58,290Expenses 2018: $48,277Net Income 2018: $10,0132018Revenue 2019: $50,295Expenses 2019: $61,845Net Income 2019: -$11,5502019Revenue 2020: $33,130Expenses 2020: $34,151Net Income 2020: -$1,0212020Revenue 2021: $38,522Expenses 2021: $43,355Net Income 2021: -$4,8332021Revenue 2022: $91,670Expenses 2022: $117,278Net Income 2022: -$25,6082022Revenue 2023: $53,284Expenses 2023: $71,508Net Income 2023: -$18,2242023Revenue 2024: $55,840Expenses 2024: $15,696Net Income 2024: $40,1442024

Highlighted filing

2024

Revenue$55,840
Expenses$15,696
Net Income$40,144
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$67,282
Liabilities
-
Net assets
$67,282
Revenue
$55,840
Expenses
$15,696
Net income
$40,144
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.67$0.67$0.56$0.16$0.40
2023Detailed filing. Detailed filing data is available for this year.$0.27$0.27$0.53$0.72$0.18
2022Detailed filing. Detailed filing data is available for this year.$0.47$0.02$0.45$0.92$1.17$0.26
2021Detailed filing. Detailed filing data is available for this year.$0.72$0.01$0.71$0.39$0.43$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.33$0.34$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.01$0.63$0.50$0.62$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.75$0.58$0.48$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.66$0.01$0.66$0.53$0.53$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.65$0.65$0.46$0.47$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.66$0.82$0.39$0.43
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.26$0.22$0.75$0.55$0.20
2013Detailed filing. Detailed filing data is available for this year.$0.28$0.26$0.03$0.61$0.38$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.26$0.20$0.56$0.77$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.18$0.01$0.69$0.68$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$55,840
Mission and Program Overview

Mission

The primary exempt purpose is to present plays to the city of athens, ohio and the surrounding communities. This provides cultural enhancement and acting opportunities for residents.

Program Services

DescriptionGrantsExpenses
TO PROVIDE PLAYS TO ATHENS, OHIO COMMUNITY-$15,439
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRISTOPHER PARSONSPresident-$0--
SUSAN GILFERTSecretary-$0--
ALEXIS PARSONSVice Preside-$0--
Filing and Contact Details

Filer

Filer Name
Ohio Valley Summer Theater
EIN
31-0844366
Phone
7405939723
Address
PO BOX 303, ATHENS, OH 45701

Signing Officer

Name
Susan Gilfert
Title
Secretary
Phone
7405926641
Signed
2025-11-06
Discuss with paid preparer
Yes

Preparer

Firm
Parfitt Cooley & Associates Cpas
Address
82 COLUMBUS CIR, ATHENS, OH 45701-1370
Preparer
Mariah Pickering CPA
Phone
7405926641
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“BWC REBATE 6 TOTAL 6”

Form 990-ez, Part I, Line 16

“Expenses banking fees 23 other office 234 storage 1,031 website & software 960 insurance 1,428 production expenses 7,818 sherrow scholarship 1,000 dues and memberships 65 total 12,559”

Form 990-ez, Part III

“The primary exempt purpose is to present plays to the city of athens, ohio and the surrounding communities. This provides cultural enhancement and acting opportunities for residents.”

Raw XML Appendix136 raw XML fields

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

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CHRISTOPHER PARSONS
IRS990EZ/BooksInCareOfDetail/PhoneNum07405939723
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 303
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ATHENS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045701
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt027138
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt067282
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt048218
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt040144
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt027138
IRS990EZ/Form990TotalAssetsGrp/EOYAmt067282
IRS990EZ/GrossReceiptsAmt055840
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt027138
IRS990EZ/NetAssetsOrFundBalancesEOYAmt067282
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt027138
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt067282
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHRISTOPHER PARSONS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SUSAN GILFERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ALEXIS PARSONS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt012559
IRS990EZ/OtherRevenueTotalAmt06
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE PRIMARY EXEMPT PURPOSE IS TO PRESENT PLAYS TO THE CITY OF ATHENS, OHIO AND THE SURROUNDING COMMUNITIES. THIS PROVIDES CULTURAL ENHANCEMENT AND ACTING OPPORTUNITIES FOR RESIDENTS.
IRS990EZ/PrintingPublicationsPostageAmt0128
IRS990EZ/ProgramServiceRevenueAmt07616
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE PLAYS TO ATHENS, OHIO COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt015439
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt03009
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt015696
IRS990EZ/TotalProgramServiceExpensesAmt015439
IRS990EZ/TotalRevenueAmt055840
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.OVST.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt048218
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt036212
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt060715
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt023046
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt027107
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0195298
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07622
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt017072
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt030955
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt015476
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt06023
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt077148
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0272446
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt055840
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt053284
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt091670
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt038522
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt033130
IRS990ScheduleA/Total509Grp/TotalAmt0272446
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt055840
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt053284
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt091670
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt038522
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt033130
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0272446
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BWC REBATE 6 TOTAL 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BANKING FEES 23 OTHER OFFICE 234 STORAGE 1,031 WEBSITE & SOFTWARE 960 INSURANCE 1,428 PRODUCTION EXPENSES 7,818 SHERROW SCHOLARSHIP 1,000 DUES AND MEMBERSHIPS 65 TOTAL 12,559
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRIMARY EXEMPT PURPOSE IS TO PRESENT PLAYS TO THE CITY OF ATHENS, OHIO AND THE SURROUNDING COMMUNITIES. THIS PROVIDES CULTURAL ENHANCEMENT AND ACTING OPPORTUNITIES FOR RESIDENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN GILFERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07405926641
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OHIO VALLEY SUMMER THEATER
ReturnHeader/Filer/BusinessNameControlTxt0OHIO
ReturnHeader/Filer/EIN0310844366
ReturnHeader/Filer/PhoneNum07405939723
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 303
ReturnHeader/Filer/USAddress/CityNm0ATHENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0872076399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PARFITT COOLEY & ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt082 COLUMBUS CIR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATHENS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0457011370
ReturnHeader/PreparerPersonGrp/PhoneNum07405926641
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARIAH PICKERING CPA
ReturnHeader/ReturnTs02025-11-13T13:00:16-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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