Civic Intelligence

Chippewa Valley Theater Guild Incorporated

990 • Fiscal year 2019 • EIN 39-1408101

Aug 01, 2018 to Jul 31, 2019 • Filed on Nov 26, 2019

102 W Grand AveEau Claire, WI 54703

(715) 832-7529

Siviq Scores

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

Liabilities / Assets

87th percentile

0.33x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

93rd percentile

0.50x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

44th percentile

1.0%

Higher net margin than 44% of similar nonprofits.

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

Top Officer Pay

92nd percentile

$48,706

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 21.0% of source-year revenue.

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

Asset Growth

40th percentile

-2.3%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

44th percentile

-2.8%

Faster revenue growth than 44% of similar nonprofits.

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

Assets

Down

$350,853

Down $8,298 (-2.3%) from 2018

Net Assets

Up

$234,939

Up $2,326 (+1.0%) from 2018

Liabilities

Down

$115,914

Down $10,624 (-8.4%) from 2018

Revenue

Down

$232,152

Down $6,804 (-2.8%) from 2018

Expenses

Down

$229,826

Down $5,560 (-2.4%) from 2018

Net Income

Down

$2,326

Down $1,244 (-35%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $399,202Liabilities 2011: $210,998Net Assets 2011: $188,2042011Assets 2012: $382,705Liabilities 2012: $197,127Net Assets 2012: $185,5782012Assets 2013: $356,070Liabilities 2013: $187,643Net Assets 2013: $168,4272013Assets 2014: $370,103Liabilities 2014: $180,491Net Assets 2014: $189,6122014Assets 2015: $398,245Liabilities 2015: $169,037Net Assets 2015: $229,2082015Assets 2016: $408,016Liabilities 2016: $156,722Net Assets 2016: $251,2942016Assets 2017: $377,445Liabilities 2017: $148,402Net Assets 2017: $229,0432017Assets 2018: $359,151Liabilities 2018: $126,538Net Assets 2018: $232,6132018Assets 2019: $350,853Liabilities 2019: $115,914Net Assets 2019: $234,9392019Assets 2020: $346,106Liabilities 2020: $128,898Net Assets 2020: $217,2082020Assets 2021: $499,684Liabilities 2021: $120,340Net Assets 2021: $379,3442021Assets 2022: $523,790Liabilities 2022: $93,891Net Assets 2022: $429,8992022Assets 2023: $514,670Liabilities 2023: $71,759Net Assets 2023: $442,9112023Assets 2024: $519,185Liabilities 2024: $73,372Net Assets 2024: $445,8132024Assets 2025: $952,022Liabilities 2025: $67,092Net Assets 2025: $884,9302025

Highlighted filing

2019

Assets$350,853
Liabilities$115,914
Net Assets$234,939

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $222,4362011Expenses 2012: $209,1132012Revenue 2013: $217,909Expenses 2013: $235,060Net Income 2013: -$17,1512013Revenue 2014: $228,543Expenses 2014: $207,358Net Income 2014: $21,1852014Revenue 2015: $278,449Expenses 2015: $238,853Net Income 2015: $39,5962015Revenue 2016: $243,987Expenses 2016: $221,901Net Income 2016: $22,0862016Revenue 2017: $206,691Expenses 2017: $228,942Net Income 2017: -$22,2512017Revenue 2018: $238,956Expenses 2018: $235,386Net Income 2018: $3,5702018Revenue 2019: $232,152Expenses 2019: $229,826Net Income 2019: $2,3262019Revenue 2020: $164,876Expenses 2020: $182,607Net Income 2020: -$17,7312020Revenue 2021: $292,185Expenses 2021: $130,049Net Income 2021: $162,1362021Revenue 2022: $305,478Expenses 2022: $254,923Net Income 2022: $50,5552022Revenue 2023: $260,125Expenses 2023: $247,113Net Income 2023: $13,0122023Revenue 2024: $264,963Expenses 2024: $262,061Net Income 2024: $2,9022024Revenue 2025: $701,612Expenses 2025: $262,495Net Income 2025: $439,1172025

Highlighted filing

2019

Revenue$232,152
Expenses$229,826
Net Income$2,326
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Nov 26, 2019
Return Version
2018v3.1
Gross Receipts
$232,152
Mission and Program Overview

Mission

The organizations mission is to produce a broad spectrum of high quality theatrical presentations, delight and challenge the audience, provide hands-on learning experiences in all aspects of theatre production for children and adults to nurture and celebrate their achievements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$255,412$251,134▼ $4,278
Rtn Earn Endowment Incm Other Fnds$232,613$234,939▲ $2,326
Savings and Temporary Cash Investments$79,304$66,409▼ $12,895
Prepaid Expenses and Deferred Charges$12,682$20,963▲ $8,281
Pledges and Grants Receivable$10,153$10,929▲ $776
Investments in Publicly Traded Securities$1,600$1,418▼ $182
Total Assets$359,151$350,853▼ $8,298
Liabilities
Mortgage Notes Payable Secured by Investment Property$120,298$112,800▼ $7,498
Accounts Payable and Accrued Expenses$5,449$3,114▼ $2,335
Deferred Revenue$791--
Total Liabilities$126,538$115,914▼ $10,624
Net Assets / Fund Balance
Total Net Assets Fund Balance$232,613$234,939▲ $2,326
Total Liabilities and Net Assets / Fund Balance$359,151$350,853▼ $8,298

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$211,234$92,681$303,915
Equipment$29,900$120,228$150,128
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ann SessionsExec DirectorFT$48,706$48,706

Board Members and Trustees

NameTitle
Russell SlackPresident
John MurphyVice President
Andie AunaDirector
Bob CarrDirector
Chris FinnDirector
David HirschDirector
Jan JenswoldDirector
Jen ZwickyDirector
Steve BohrerDirector
Susan HaighDirector
Becky MattsonSecretary
Kimberly M ShultTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,612
Program Service Revenue
$191,735
Investment Income
$321
Other Revenue
$4,484
All Other Contributions
$28,215
Change in Net Assets
$2,326
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,484
Salaries, Compensation, and Employee Benefits$56,342
Total Fundraising Expense$7,309
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$108,610$2,421$7,309$118,340
Current Officers, Directors, Trustees, and Key Employees$48,706--$48,706
Royalties$17,313--$17,313
Depreciation Depletion$12,651--$12,651
Occupancy$11,468--$11,468
Insurance$7,780--$7,780
Payroll Taxes$3,928--$3,928
Fees for Services Accounting-$3,885-$3,885
Other Salaries and Wages$2,641--$2,641
Advertising$1,319--$1,319
Pension Plan Contributions$1,067--$1,067
Office Expenses$728--$728
Total Functional Expenses$216,211$6,306$7,309$229,826
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
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 governing body review Part VI line 11

No review was conducted or will be conducted.

Conflict of interest policy compliance Part VI line 12C

There is a written conflict of interest policy which is monitored .

CEO executive director top management comp Part VI line 15A

The process for determining compensation of the executive director included a review and approval by comparability data and concurrent substantiation of the deliberation and decision.

Governing documents etc available to public Part VI line 19

Information and documents are made available to the public at their request.

Filing and Contact Details

Filer

Filer Name
Chippewa Valley Theater Guild Inc
EIN
39-1408101
Address
102 W GRAND AVE, EAU CLAIRE, WI 54703

Signing Officer

Name
Kimberly Shult
Title
Treasurer
Phone
7158327529
Signed
2019-11-26
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
Wi
Voting Board Members
13
Independent Board Members
12
Employees
4

Preparer

Firm
Johnson Runkel & Kraegenbrink Inc
Address
3707 HAMILTON AVENUE, ALTOONA, WI 54720
Preparer
Matthew Kraegenbrink Ea
Phone
7158325779
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1484
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1484
IRS990/OtherRevenueTotalAmt04484
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02641
IRS990/OtherSalariesAndWagesGrp/TotalAmt02641
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03928
IRS990/PayrollTaxesGrp/TotalAmt03928
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01067
IRS990/PensionPlanContributionsGrp/TotalAmt01067
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt010153
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt010929
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012682
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020963
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/Desc0PLAY PRODUCTION
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATIONAL PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0181903
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19832
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0181903
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19832
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt028366
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0335
IRS990/PYOtherExpensesAmt0179715
IRS990/PYOtherRevenueAmt06063
IRS990/PYProgramServiceRevenueAmt0204192
IRS990/PYRevenuesLessExpensesAmt03570
IRS990/PYSalariesCompEmpBnftPaidAmt055671
IRS990/PYTotalExpensesAmt0235386
IRS990/PYTotalRevenueAmt0238956
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt02326
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0232151
IRS990/RoyaltiesGrp/ProgramServicesAmt017313
IRS990/RoyaltiesGrp/TotalAmt017313
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0232613
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0234939
IRS990/SavingsAndTempCashInvstGrp/BOYAmt079304
IRS990/SavingsAndTempCashInvstGrp/EOYAmt066409
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt035612
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt029116
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt035167
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt041287
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt050962
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0192144
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0321
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0335
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0251
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0202
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0150
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01259
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt077793
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt014316
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt013764
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt013618
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt07421
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt09420
IRS990ScheduleA/OtherIncome170Grp/TotalAmt058539
IRS990ScheduleA/PublicSupportCY170Pct00.76270
IRS990ScheduleA/PublicSupportPY170Pct00.78180
IRS990ScheduleA/PublicSupportTotal170Amt0192144
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt035612
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt029116
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt035167
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt041287
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt050962
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0192144
IRS990ScheduleA/TotalSupportAmt0251942
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/DirectContactLegislatorsInd0false
IRS990ScheduleC/GrantsOtherOrganizationsInd0false
IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesInd0false
IRS990ScheduleC/PaidStaffOrManagementInd0false
IRS990ScheduleC/PublicationsOrBroadcastInd0false
IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0211234
IRS990ScheduleD/BuildingsGrp/DepreciationAmt092681
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0303915
IRS990ScheduleD/EquipmentGrp/BookValueAmt029900
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0120228
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0150128
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0251134
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS CONDUCTED OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE IS A WRITTEN CONFLICT OF INTEREST POLICY WHICH IS MONITORED .
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR INCLUDED A REVIEW AND APPROVAL BY COMPARABILITY DATA AND CONCURRENT SUBSTANTIATION OF THE DELIBERATION AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMATION AND DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THEIR REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0359151
IRS990/TotalAssetsEOYAmt0350853
IRS990/TotalAssetsGrp/BOYAmt0359151
IRS990/TotalAssetsGrp/EOYAmt0350853
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt035612
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07309
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06306
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0216211
IRS990/TotalFunctionalExpensesGrp/TotalAmt0229826
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0126538
IRS990/TotalLiabilitiesEOYAmt0115914
IRS990/TotalLiabilitiesGrp/BOYAmt0126538
IRS990/TotalLiabilitiesGrp/EOYAmt0115914
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0232613
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0234939
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0216211
IRS990/TotalProgramServiceRevenueAmt0191735
IRS990/TotalReportableCompFromOrgAmt048706

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.52$0.67$8.85$7.02$2.62$4.39
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.19$0.73$4.46$2.65$2.62$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.15$0.72$4.43$2.60$2.47$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.24$0.94$4.30$3.05$2.55$0.51
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.00$1.20$3.79$2.92$1.30$1.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.46$1.29$2.17$1.65$1.83$0.18
2019Detailed filing. Detailed filing data is available for this year.$3.51$1.16$2.35$2.32$2.30$0.02
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.59$1.27$2.33$2.39$2.35$0.04
2017Summary only. Only limited summary data is available for this year.$3.77$1.48$2.29$2.07$2.29$0.22
2016Detailed filing. Detailed filing data is available for this year.$4.08$1.57$2.51$2.44$2.22$0.22
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.98$1.69$2.29$2.78$2.39$0.40
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.70$1.80$1.90$2.29$2.07$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.56$1.88$1.68$2.18$2.35$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$1.97$1.86$2.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$2.11$1.88$2.22