Civic Intelligence

Albany Park Theater Project

990 • Fiscal year 2018 • EIN 36-4125560

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 04, 2018

PO Box 25072Chicago, IL 60625-7995

(773) 866-0875

Siviq Scores

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

Liabilities / Assets

48th percentile

0.08x

Higher debt load relative to assets than 48% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

36th percentile

0.04x

Higher debt load relative to revenue than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

23rd percentile

-7.6%

Higher net margin than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

80th percentile

$135,208

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

16th percentile

-16%

Faster revenue growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$644,060

Down $86,119 (-12%) from 2017

Net Assets

Down

$594,354

Down $85,174 (-13%) from 2017

Liabilities

Down

$49,706

Down $945 (-1.9%) from 2017

Revenue

Down

$1,114,777

Down $216,196 (-16%) from 2017

Expenses

Down

$1,199,951

Down $279,098 (-19%) from 2017

Net Income

Up

-$85,174

Up $62,902 (+42%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $191,583Liabilities 2012: $43,050Net Assets 2012: $148,5332012Assets 2016: $906,617Liabilities 2016: $79,013Net Assets 2016: $827,6042016Assets 2017: $730,179Liabilities 2017: $50,651Net Assets 2017: $679,5282017Assets 2018: $644,060Liabilities 2018: $49,706Net Assets 2018: $594,3542018Assets 2019: $1,420,973Liabilities 2019: $73,066Net Assets 2019: $1,347,9072019Assets 2020: $1,445,848Liabilities 2020: $132,675Net Assets 2020: $1,313,1732020Assets 2021: $1,871,970Liabilities 2021: $173,144Net Assets 2021: $1,698,8262021Assets 2022: $2,783,427Liabilities 2022: $100,847Net Assets 2022: $2,682,5802022Assets 2023: $3,440,583Liabilities 2023: $200,253Net Assets 2023: $3,240,3302023Assets 2024: $2,329,934Liabilities 2024: $109,597Net Assets 2024: $2,220,3372024Assets 2025: $1,936,024Liabilities 2025: $89,148Net Assets 2025: $1,846,8762025

Highlighted filing

2018

Assets$644,060
Liabilities$49,706
Net Assets$594,354

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2012: $698,9622012Revenue 2016: $1,599,092Expenses 2016: $1,089,508Net Income 2016: $509,5842016Revenue 2017: $1,330,973Expenses 2017: $1,479,049Net Income 2017: -$148,0762017Revenue 2018: $1,114,777Expenses 2018: $1,199,951Net Income 2018: -$85,1742018Revenue 2019: $1,930,723Expenses 2019: $1,177,170Net Income 2019: $753,5532019Revenue 2020: $1,291,236Expenses 2020: $1,325,970Net Income 2020: -$34,7342020Revenue 2021: $1,430,393Expenses 2021: $1,044,740Net Income 2021: $385,6532021Revenue 2022: $2,233,987Expenses 2022: $1,250,233Net Income 2022: $983,7542022Revenue 2023: $2,071,780Expenses 2023: $1,514,030Net Income 2023: $557,7502023Revenue 2024: $1,852,075Expenses 2024: $2,872,068Net Income 2024: -$1,019,9932024Revenue 2025: $1,661,341Expenses 2025: $2,034,802Net Income 2025: -$373,4612025

Highlighted filing

2018

Revenue$1,114,777
Expenses$1,199,951
Net Income-$85,174
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 4, 2018
Return Version
2017v2.3
Gross Receipts
$1,114,777
Mission and Program Overview

Mission

Albany Park Theater Project (APTP), an Illinois not-for-profit organization, creates transformative experiences that forge an inclusive community of youth artists, adult artists and audiences to envision and build a more just, equitable and joyful world by amplifying and illuminating the voices and experiences of our immigrant and first-generation community.

Albany park theater project is a multiethnic youth theater ensemble that inspires people to envision a more just and beautiful world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$302,813$406,874▲ $104,061
Pledges and Grants Receivable$259,687$114,634▼ $145,053
Land, Buildings, and Equipment, Net$121,202$104,033▼ $17,169
Savings and Temporary Cash Investments-$14,028-
Prepaid Expenses and Deferred Charges$36,668$4,491▼ $32,177
Total Assets$730,179$644,060▼ $86,119
Other Assets Total$9,809--
Liabilities
Accounts Payable and Accrued Expenses$50,651$49,706▼ $945
Total Liabilities$50,651$49,706▼ $945
Net Assets / Fund Balance
Unrestricted Net Assets$449,228$482,916▲ $33,688
Temporarily Rstr Net Assets$230,300$111,438▼ $118,862
Total Net Assets Fund Balance$679,528$594,354▼ $85,174
Total Liabilities and Net Assets / Fund Balance$730,179$644,060▼ $86,119

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$86,408$44,969$131,377
Equipment$12,533$112,463$124,996
Other Land Buildings$5,092$12,746$17,838
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David FeinerArtistic DirectorFT$125,660$9,548$135,208

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,018,178
Program Service Revenue
$85,031
Investment Income
$1,107
Other Revenue
$10,461
All Other Contributions
$979,978
Change in Net Assets
$-85,174

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,114,777
Revenue Not Reported on Form 990
$42,000
Total Revenue per Audited Statements
$1,156,777
Total Revenue per Form 990
$1,114,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$714,802
Salaries, Compensation, and Employee Benefits$485,149
Total Fundraising Expense$230,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$174,389$17,177$96,633$288,199
Current Officers, Directors, Trustees, and Key Employees$81,815$8,058$45,335$135,208
Fees for Services Other$97,418$12,225$24,143$133,786
Payroll Taxes$22,692$2,234$12,575$37,501
Other Expenses$28,408-$37,030$28,408
All Other Expenses$16,557$5,628$5,628$27,813
Other Employee Benefits$14,668$1,445$8,128$24,241
Depreciation Depletion$17,169--$17,169
Insurance$10,766$598$598$11,962
Occupancy$10,747$597$597$11,941
Fees for Services Accounting-$7,700-$7,700
Fees for Services Legal$6,000--$6,000
Total Functional Expenses$913,622$55,662$230,667$1,199,951

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,241,951
Expenses per Audited Statements$1,199,951
Total Expenses per Form 990$1,199,951
Expenses Not Reported on Form 990$42,000
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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, Page 6, Part VI, Line 11B

The board of directors review and approve the 990 before the excutive director signs the return.

Form 990, Page 6, Part VI, Line 12C

Board members are required to sign an annual disclosure.

Form 990, Page 6, Part VI, Line 15A

The board of directors review the performance of the executive director and approves compensation annually.

Form 990, Page 6, Part VI, Line 15B

The executive director submits compensation for board approval.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Albany Park Theater Project
EIN
36-4125560
Phone
7738660875
Address
PO BOX 25072, CHICAGO, IL 60625-7995

Signing Officer

Name
David Feiner
Title
Artistic Director
Phone
7738660275
Signed
2018-01-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Feiner
Formed
1997
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
11
Employees
7
Volunteers
11

Preparer

Firm
Kopczyk Osher & Scott Cpas
Address
4415 HARRISON ST STE 544, HILLSIDE, IL 60162-1920
Preparer
Rodney C Scott
Phone
3125270111
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Board of directors serve on a volunteer basis.

Form 990, Part IX, Line 11G

Consulting 0 12,225 24,143 contract artists 97,418 0 0 total 97,418 12,225 24,143

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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/TotalAmt0288199
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt012575
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02234
IRS990/PayrollTaxesGrp/ProgramServicesAmt022692
IRS990/PayrollTaxesGrp/TotalAmt037501
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0259687
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0114634
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt036668
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04491
IRS990/PrincipalOfficerNm0DAVID FEINER
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IRS990/ProgramServiceRevenueGrp/Desc0ARTS ACTIVITIES FOR TEENS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt085031
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01191490
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherRevenueAmt08588
IRS990/PYProgramServiceRevenueAmt0130839
IRS990/PYRevenuesLessExpensesAmt0-148076
IRS990/PYSalariesCompEmpBnftPaidAmt0491126
IRS990/PYTotalExpensesAmt01479049
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IRS990/ReconcilationRevenueExpnssAmt0-85174
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IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt014028
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01191490
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01530790
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0918907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0788387
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05447752
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01107
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt056
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt095492
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IRS990ScheduleA/PublicSupportCY170Pct00.74280
IRS990ScheduleA/PublicSupportPY170Pct00.71910
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0918907
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0788387
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05447752
IRS990ScheduleA/TotalSupportAmt05449191
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IRS990ScheduleD/DonatedServicesUseFcltsAmt042000
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0112463
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0124996
IRS990ScheduleD/ExpensesNotReportedAmt042000
IRS990ScheduleD/ExpensesSubtotalAmt01199951
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt086408
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt044969
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0131377
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05092
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012746
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017838
IRS990ScheduleD/RevenueNotReportedAmt042000
IRS990ScheduleD/RevenueSubtotalAmt01114777
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0104033
IRS990ScheduleD/TotalExpensesPerForm990Amt01199951
IRS990ScheduleD/TotalRevenuePerForm990Amt01114777
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF DIRECTORS SERVE ON A VOLUNTEER BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEW AND APPROVE THE 990 BEFORE THE EXCUTIVE DIRECTOR SIGNS THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND APPROVES COMPENSATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR SUBMITS COMPENSATION FOR BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONSULTING 0 12,225 24,143 CONTRACT ARTISTS 97,418 0 0 TOTAL 97,418 12,225 24,143
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0913622
IRS990/TotalFunctionalExpensesGrp/TotalAmt01199951
IRS990/TotalGrossUBIAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0594354
IRS990/TotalOtherCompensationAmt09548
IRS990/TotalProgramServiceExpensesAmt0913622
IRS990/TotalProgramServiceRevenueAmt085031
IRS990/TotalReportableCompFromOrgAmt0125660
IRS990/TotalRevenueGrp/ExclusionAmt01107
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01114777
IRS990/TotalVolunteersCnt011
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0449228
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0482916
IRS990/UponRequestInd0X

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