Civic Intelligence

Spinning Tree Theatre

990 • Fiscal year 2019 • EIN 38-3820263

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 22, 2019

PO Box 8647Kansas City, MO 64114

(816) 569-5277

Siviq Scores

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

Liabilities / Assets

97th percentile

2.63x

Higher debt load relative to assets than 97% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

83rd percentile

0.11x

Higher debt load relative to revenue than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

32nd percentile

-4.1%

Higher net margin than 32% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

84th percentile

$19,940

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

94th percentile

168%

Faster asset growth than 94% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

47th percentile

-0.9%

Faster revenue growth than 47% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$10,111

Up $6,334 (+168%) from 2018

Net Assets

Down

-$16,479

Down $2,757 (-20%) from 2018

Liabilities

Up

$26,590

Up $9,091 (+52%) from 2018

Revenue

Down

$243,867

Down $2,306 (-0.9%) from 2018

Expenses

Up

$253,832

Up $9,198 (+3.8%) from 2018

Net Income

Down

-$9,965

Down $11,504 (-747%) from 2018

Historical Trend

Balance Sheet Trend

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

$40K$20K$0-$20KAssets 2011: $1,133Liabilities 2011: $0Net Assets 2011: $1,1332011Assets 2012: $14,584Liabilities 2012: $0Net Assets 2012: $14,5842012Assets 2013: $6,085Liabilities 2013: $0Net Assets 2013: $6,0852013Assets 2014: $19,445Liabilities 2014: $0Net Assets 2014: $19,4452014Assets 2015: $31,958Liabilities 2015: $10,524Net Assets 2015: $21,4342015Assets 2016: $13,920Liabilities 2016: $14,227Net Assets 2016: -$3072016Assets 2017: $6,685Liabilities 2017: $17,501Net Assets 2017: -$10,8162017Assets 2018: $3,777Liabilities 2018: $17,499Net Assets 2018: -$13,7222018Assets 2019: $10,111Liabilities 2019: $26,590Net Assets 2019: -$16,4792019Assets 2020: $27,761Liabilities 2020: $19,278Net Assets 2020: $8,4832020Assets 2021: $9,226Liabilities 2021: $5,586Net Assets 2021: $3,6402021Assets 2022: $8,504Liabilities 2022: $0Net Assets 2022: $8,5042022Assets 2023: $10,399Liabilities 2023: $0Net Assets 2023: $10,3992023Assets 2024: $14,379Liabilities 2024: $0Net Assets 2024: $14,3792024Assets 2025: $15,120Liabilities 2025: $1,716Net Assets 2025: $13,4042025

Highlighted filing

2019

Assets$10,111
Liabilities$26,590
Net Assets-$16,479

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $18,924Expenses 2011: $13,295Net Income 2011: $5,6292011Revenue 2012: $39,998Expenses 2012: $26,547Net Income 2012: $13,4512012Revenue 2013: $53,855Expenses 2013: $62,354Net Income 2013: -$8,4992013Revenue 2014: $108,522Expenses 2014: $95,173Net Income 2014: $13,3492014Revenue 2015: $173,364Expenses 2015: $154,061Net Income 2015: $19,3032015Revenue 2016: $221,458Expenses 2016: $230,707Net Income 2016: -$9,2492016Revenue 2017: $226,677Expenses 2017: $229,218Net Income 2017: -$2,5412017Revenue 2018: $246,173Expenses 2018: $244,634Net Income 2018: $1,5392018Revenue 2019: $243,867Expenses 2019: $253,832Net Income 2019: -$9,9652019Revenue 2020: $231,841Expenses 2020: $207,715Net Income 2020: $24,1262020Revenue 2021: $70,355Expenses 2021: $74,722Net Income 2021: -$4,3672021Revenue 2022: $230,808Expenses 2022: $225,944Net Income 2022: $4,8642022Revenue 2023: $160,688Expenses 2023: $158,793Net Income 2023: $1,8952023Revenue 2024: $200,081Expenses 2024: $196,101Net Income 2024: $3,9802024Revenue 2025: $217,014Expenses 2025: $217,989Net Income 2025: -$9752025

Highlighted filing

2019

Revenue$243,867
Expenses$253,832
Net Income-$9,965
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 22, 2019
Return Version
2018v3.1
Gross Receipts
$243,867
Mission and Program Overview

Mission

Spinning tree theatre provides an opportunity for young artists - with disabilities and without disabilities - to collaborate with professional artists in creating, rehearsing and performing plays and musicals. (continued on sch o attached)

Producing live theatrical works spinning tree theatre is committed to producing live theatrical works which celebrate and reflect the diversity of kansas city, employing

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,156$10,111▲ $7,955
Investments in Publicly Traded Securities$844--
Savings and Temporary Cash Investments$777--
Rtn Earn Endowment Incm Other Fnds$-13,722$-16,479▼ $2,757
Total Assets$3,777$10,111▲ $6,334
Liabilities
Accounts Payable and Accrued Expenses$17,499$26,590▲ $9,091
Total Liabilities$17,499$26,590▲ $9,091
Net Assets / Fund Balance
Total Net Assets Fund Balance$-13,722$-16,479▼ $2,757
Total Liabilities and Net Assets / Fund Balance$3,777$10,111▲ $6,334
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Andrew Grayman-parkhurstDirectorFT$19,940$19,940
Michael Grayman-parkhurstDirectorFT$19,000$19,000

Board Members and Trustees

NameTitle
Anisha JacksonDirector
Dr Patricia WinterDirector
Judith PizurroDirector
Kelly CannonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$115,433
Program Service Revenue
$128,434
Investment Income
$0
Other Revenue
$0
All Other Contributions
$115,433
Change in Net Assets
$-9,965
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$138,293
Salaries, Compensation, and Employee Benefits$115,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$76,599$0$0$76,599
Fees for Services Other$56,783$0$0$56,783
Current Officers, Directors, Trustees, and Key Employees$19,940$19,000$0$38,940
Occupancy$14,540$0$0$14,540
Royalties$12,126$0$0$12,126
Advertising$11,493$0$0$11,493
Office Expenses$0$10,667$0$10,667
Other Expenses$5,203$0$0$5,203
Information Technology$0$3,388$0$3,388
All Other Expenses$2,286$0$0$2,286
Insurance$1,566$0$0$1,566
Depreciation Depletion$346$0$0$346
Total Functional Expenses$215,666$38,166$0$253,832
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
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
Spinning Tree Theatre
EIN
38-3820263
Phone
8165695277
Address
PO BOX 8647, KANSAS CITY, MO 64114

Signing Officer

Name
Michael Grayman
Title
Director
Phone
8165695277
Signed
2019-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Grayman
Formed
2010
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
5
Volunteers
40

Preparer

Firm
Ryntax Inc
Address
3520 W 75th St Suite 101, Prairie Village, KS 66208
Preparer
Kathryn Burlison
Phone
9139050452
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The complete 990 was sent to all Board members via email for their review prior to being submitted to the IRS.

Pt VI, Line 2

Officer Andrew Parkhurst is related to (the son of) officer Beverly Parkhurst.

Pt VI, Line 19

All Board minutes and financial statements are housed at 7620 Grand Ave Kansas City, MO 64114. These documents are available upon request.

Form 990, Part IX, Line 24E

Meals and entertainment 2286. 2286. 0. 0.

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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/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The complete 990 was sent to all Board members via email for their review prior to being submitted to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officer Andrew Parkhurst is related to (the son of) officer Beverly Parkhurst.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All Board minutes and financial statements are housed at 7620 Grand Ave Kansas City, MO 64114. These documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEALS AND ENTERTAINMENT 2286. 2286. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03777
IRS990/TotalAssetsEOYAmt010111
IRS990/TotalAssetsGrp/BOYAmt03777
IRS990/TotalAssetsGrp/EOYAmt010111
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0115433
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038166
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0215666
IRS990/TotalFunctionalExpensesGrp/TotalAmt0253832
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017499
IRS990/TotalLiabilitiesEOYAmt026590
IRS990/TotalLiabilitiesGrp/BOYAmt017499
IRS990/TotalLiabilitiesGrp/EOYAmt026590
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-13722
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-16479
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0215666
IRS990/TotalProgramServiceRevenueAmt0128434
IRS990/TotalReportableCompFromOrgAmt038940
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0128434
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0243867
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03777
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010111
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 8647
IRS990/USAddress/CityNm0KANSAS CITY
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd064114
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL GRAYMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08165695277
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPINNING TREE THEATRE
ReturnHeader/Filer/BusinessNameControlTxt0SPIN
ReturnHeader/Filer/EIN0383820263
ReturnHeader/Filer/PhoneNum08165695277
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 8647
ReturnHeader/Filer/USAddress/CityNm0KANSAS CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064114
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId031030E5566EA227DBA7C4E7742976F5746D6B3EF
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId031030E5566EA227DBA7C4E7742976F5746D6B3EF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt023.228.142.45
ReturnHeader/FilingSecurityInformation/IPDt02019-12-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm009:00:14
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RYNTAX INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03520 W 75th St Suite 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Prairie Village
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd066208
ReturnHeader/PreparerPersonGrp/PhoneNum09139050452
ReturnHeader/PreparerPersonGrp/PreparationDt02019-12-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kathryn Burlison
ReturnHeader/ReturnTs02019-12-09T09:00:24-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.02$0.13$2.17$2.18$0.01
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$2.00$1.96$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$1.61$1.59$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.00$0.09$2.31$2.26$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.06$0.04$0.70$0.75$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.19$0.08$2.32$2.08$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.10$0.27$0.16$2.44$2.54$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.17$0.14$2.46$2.45$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.18$0.11$2.27$2.29$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.14$0.00$2.21$2.31$0.09
2015Summary only. Only limited summary data is available for this year.$0.32$0.11$0.21$1.73$1.54$0.19
2014Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$1.09$0.95$0.13
2013Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.54$0.62$0.08
2012Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.40$0.27$0.13
2011Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.19$0.13$0.06
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • <$500k nonprofits