Civic Intelligence

Baum Opera House Association

990 • Fiscal year 2023 • EIN 31-1414324

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

15 S First StreetMiamisburg, OH 45342

(937) 859-8120

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

41st percentile

0.5%

Faster asset growth than 41% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

84%

Faster revenue growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$528,775

Up $2,439 (+0.5%) from 2022

Net Assets

Up

$528,775

Up $2,439 (+0.5%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$79,402

Up $36,285 (+84%) from 2022

Expenses

Up

$70,256

Up $12,214 (+21%) from 2022

Net Income

Up

$9,146

Up $24,071 (+161%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $451,644Liabilities 2010: $0Net Assets 2010: $451,6442010Assets 2011: $502,150Liabilities 2011: $3,256Net Assets 2011: $498,8942011Assets 2012: $464,613Liabilities 2012: $0Net Assets 2012: $464,6132012Assets 2013: $458,202Liabilities 2013: $0Net Assets 2013: $458,2022013Assets 2014: $458,030Liabilities 2014: $0Net Assets 2014: $458,0302014Assets 2015: $498,298Liabilities 2015: $0Net Assets 2015: $498,2982015Assets 2016: $518,797Liabilities 2016: $0Net Assets 2016: $518,7972016Assets 2017: $521,494Liabilities 2017: $0Net Assets 2017: $521,4942017Assets 2018: $522,975Liabilities 2018: $0Net Assets 2018: $522,9752018Assets 2019: $542,987Liabilities 2019: $0Net Assets 2019: $542,9872019Assets 2020: $549,166Liabilities 2020: $0Net Assets 2020: $549,1662020Assets 2021: $579,497Liabilities 2021: $0Net Assets 2021: $579,4972021Assets 2022: $526,336Liabilities 2022: $0Net Assets 2022: $526,3362022Assets 2023: $528,775Liabilities 2023: $0Net Assets 2023: $528,7752023

Highlighted filing

2023

Assets$528,775
Liabilities$0
Net Assets$528,775

Operations Trend

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

$100K$50K$0-$50KExpenses 2010: $12,6332010Expenses 2011: $18,8152011Expenses 2012: $16,9052012Revenue 2013: $14,015Expenses 2013: $8,947Net Income 2013: $5,0682013Revenue 2014: $0Expenses 2014: $172Net Income 2014: -$1722014Revenue 2015: $54,138Expenses 2015: $52,639Net Income 2015: $1,4992015Revenue 2016: $62,182Expenses 2016: $25,946Net Income 2016: $36,2362016Revenue 2017: $52,294Expenses 2017: $30,159Net Income 2017: $22,1352017Revenue 2018: $33,666Expenses 2018: $40,430Net Income 2018: -$6,7642018Revenue 2019: $46,683Expenses 2019: $44,006Net Income 2019: $2,6772019Revenue 2020: $36,623Expenses 2020: $28,459Net Income 2020: $8,1642020Revenue 2021: $80,469Expenses 2021: $45,576Net Income 2021: $34,8932021Revenue 2022: $43,117Expenses 2022: $58,042Net Income 2022: -$14,9252022Revenue 2023: $79,402Expenses 2023: $70,256Net Income 2023: $9,1462023

Highlighted filing

2023

Revenue$79,402
Expenses$70,256
Net Income$9,146
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$100,383
Mission and Program Overview

Mission

Preserve Historic Opera House and make it available to the Public and the Arts. It also serves as a Museum.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$526,336$528,775▲ $2,439
Land, Buildings, and Equipment, Net$348,141$348,141→ $0
Savings and Temporary Cash Investments$129,000$129,000→ $0
Cash and Non-Interest-Bearing Accounts$49,195$51,634▲ $2,439
Total Assets$526,336$528,775▲ $2,439
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$526,336$528,775▲ $2,439
Total Liabilities and Net Assets / Fund Balance$526,336$528,775▲ $2,439

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$309,541--
Land$38,600--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joshua FoxPresident
Caroline KilpatrickTrustee
Jeff NestorTrustee
Pat FoleyTrustee
Joshua A LilesNew Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$48,656
Program Service Revenue
$0
Investment Income
$4,777
Other Revenue
$25,969
All Other Contributions
$47,470
Change in Net Assets
$9,146
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$41,103
Other Expenses$28,427
Total Fundraising Expense$7,273
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,303$23,697-$36,000
Occupancy-$3,451$6,260$9,711
Insurance-$5,748-$5,748
Payroll Taxes-$5,103-$5,103
Fees for Services Accounting$2,507$989$773$4,269
Depreciation Depletion-$2,183-$2,183
Office Expenses$1,289$842-$2,131
Information Technology$1,368$86$240$1,694
Advertising$1,106--$1,106
Other Expenses$966$79-$1,045
Benefits to Members$726--$726
Fees for Services Other$313--$313
Fees for Service Investment Mgmnt Fees-$200-$200
Travel-$27-$27
Total Functional Expenses$20,578$42,405$7,273$70,256
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
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

Members or stockholder classes and rights Part VI line 6

The Nonprofit has memberships that allow people to help support the Building Entity.

Form 990 governing body review Part VI line 11

The Baum Opera House provides access to its 990 for any trustee, officers, or other individuals upon request.

Governing documents etc available to public Part VI line 19

The Baum Opera House provides access to its 990 for any trustee, officers, or other individuals upon request.

Filing and Contact Details

Filer

Filer Name
Baum Opera House
EIN
31-1414324
Address
15 S First Street, Miamisburg, OH 45342

Signing Officer

Name
Joshua Liles
Title
Treasurer
Phone
9378598120
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
Chapman Business Services
Address
PO Box 547, Miamisburg, OH 45343
Preparer
Lisa Chapman EA
Phone
9378590755
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Fluctuation in liquid assets to accomodate expenses and other facility functions. The Entity has seen an increase in the use of its facility as the effects of COVID-19 has become part of the past.

List of other fees for services expenses Part IX line 11G

The Baum Opera house takes several individuals to keep it operating and maintaining the facility.

Raw XML Appendix354 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Nonprofit has memberships that allow people to help support the Building Entity.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Baum Opera House provides access to its 990 for any trustee, officers, or other individuals upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Baum Opera House provides access to its 990 for any trustee, officers, or other individuals upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Fluctuation in liquid assets to accomodate expenses and other facility functions. The Entity has seen an increase in the use of its facility as the effects of COVID-19 has become part of the past.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Baum Opera house takes several individuals to keep it operating and maintaining the facility.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0526336
IRS990/TotalAssetsEOYAmt0528775
IRS990/TotalAssetsGrp/BOYAmt0526336
IRS990/TotalAssetsGrp/EOYAmt0528775
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048656
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07273
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt042405
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt020578
IRS990/TotalFunctionalExpensesGrp/TotalAmt070256
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0526336
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0528775
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt020578
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt030746
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt079402
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0526336
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0528775
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt027
IRS990/TravelGrp/TotalAmt027
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.baumoperahouse.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Joshua Liles
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09378598120
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Baum Opera House
ReturnHeader/Filer/BusinessNameControlTxt0BAUM
ReturnHeader/Filer/EIN0311414324
ReturnHeader/Filer/USAddress/AddressLine1Txt015 S First Street
ReturnHeader/Filer/USAddress/CityNm0Miamisburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045342
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205485731
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Chapman Business Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 547
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Miamisburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045343
ReturnHeader/PreparerPersonGrp/PhoneNum09378590755
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lisa Chapman EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-15T14:25:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$5.29$0.00$5.29$0.79$0.70$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.26$0.00$5.26$0.43$0.58$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.79$0.00$5.79$0.80$0.46$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.49$0.00$5.49$0.37$0.28$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.43$0.00$5.43$0.47$0.44$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.23$0.00$5.23$0.34$0.40$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.21$0.00$5.21$0.52$0.30$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.19$0.00$5.19$0.62$0.26$0.36
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.98$0.00$4.98$0.54$0.53$0.01
2014Detailed filing. Detailed filing data is available for this year.$4.58$0.00$4.58$0.00$0.00$0.00
2013Detailed filing. Detailed filing data is available for this year.$4.58$0.00$4.58$0.14$0.09$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.65$0.00$4.65$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.02$0.03$4.99$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.52$0.00$4.52$0.13