Civic Intelligence

Beaver Dam Community Theatre Inc

EIN 39-6092645 • 501(c)3 • Beaver Dam, WI

Profile

To enhance the lives of men, women, and children in our community by exposing them to the enrichment, inspiration, and humor of the dramatic arts. While striving for artistic excellence, bdact will invite participation by all area residents both on and off stage. Emphasis should be placed on opportunities for the personal growth of the participants, as well as the building of a community of interested people who can teach, share, and laugh with another in the process.

117 W Maple AveBeaver Dam, WI 53916

www.bdact.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.05x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.36x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

19th percentile

-13%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$60,000

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

35th percentile

-1.2%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,105,320

Down $36,939 (-1.2%) from 2023

Liabilities

Up

$166,098

Up $18,837 (+13%) from 2023

Net Assets

Down

$2,939,222

Down $55,776 (-1.9%) from 2023

Revenue

Up

$457,713

Up $77,549 (+20%) from 2023

Expenses

Up

$515,811

Up $39,518 (+8.3%) from 2023

Net Income

Up

-$58,098

Up $38,031 (+40%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $142,778Liabilities 2010: $8,706Net Assets 2010: $134,0722010Assets 2011: $226,884Liabilities 2011: $1,633Net Assets 2011: $225,2512011Assets 2012: $435,769Liabilities 2012: $750Net Assets 2012: $435,0192012Assets 2013: $573,939Liabilities 2013: $840Net Assets 2013: $573,0992013Assets 2014: $920,234Liabilities 2014: $1,336Net Assets 2014: $918,8982014Assets 2015: $1,356,844Liabilities 2015: -$116Net Assets 2015: $1,356,9602015Assets 2016: $1,789,030Liabilities 2016: $7,411Net Assets 2016: $1,781,6192016Assets 2017: $2,227,597Liabilities 2017: $0Net Assets 2017: $2,227,5972017Assets 2018: $2,796,522Liabilities 2018: $132,016Net Assets 2018: $2,664,5062018Assets 2019: $3,435,529Liabilities 2019: $386,412Net Assets 2019: $3,049,1172019Assets 2020: $3,298,084Liabilities 2020: $243,229Net Assets 2020: $3,054,8552020Assets 2021: $3,326,581Liabilities 2021: $152,641Net Assets 2021: $3,173,9402021Assets 2022: $3,243,584Liabilities 2022: $152,221Net Assets 2022: $3,091,3632022Assets 2023: $3,142,259Liabilities 2023: $147,261Net Assets 2023: $2,994,9982023Assets 2024: $3,105,320Liabilities 2024: $166,098Net Assets 2024: $2,939,2222024

Highlighted filing

2024

Assets$3,105,320
Liabilities$166,098
Net Assets$2,939,222

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $116,020Expenses 2010: $111,618Net Income 2010: $4,4022010Expenses 2011: $138,1302011Expenses 2012: $128,0772012Revenue 2013: $267,076Expenses 2013: $128,996Net Income 2013: $138,0802013Revenue 2014: $503,578Expenses 2014: $157,779Net Income 2014: $345,7992014Revenue 2015: $589,205Expenses 2015: $158,113Net Income 2015: $431,0922015Revenue 2016: $639,538Expenses 2016: $212,035Net Income 2016: $427,5032016Revenue 2017: $648,990Expenses 2017: $203,012Net Income 2017: $445,9782017Revenue 2018: $641,129Expenses 2018: $223,873Net Income 2018: $417,2562018Revenue 2019: $724,280Expenses 2019: $339,669Net Income 2019: $384,6112019Revenue 2020: $350,306Expenses 2020: $334,184Net Income 2020: $16,1222020Revenue 2021: $408,221Expenses 2021: $303,944Net Income 2021: $104,2772021Revenue 2022: $386,976Expenses 2022: $469,239Net Income 2022: -$82,2632022Revenue 2023: $380,164Expenses 2023: $476,293Net Income 2023: -$96,1292023Revenue 2024: $457,713Expenses 2024: $515,811Net Income 2024: -$58,0982024

Highlighted filing

2024

Revenue$457,713
Expenses$515,811
Net Income-$58,098

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.11$0.17$2.94$0.46$0.52$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$0.15$2.99$0.38$0.48$0.10
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.15$3.09$0.39$0.47$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$0.15$3.17$0.41$0.30$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.24$3.05$0.35$0.33$0.02
2019Summary only. Only limited summary data is available for this year.$3.44$0.39$3.05$0.72$0.34$0.38
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.80$0.13$2.66$0.64$0.22$0.42
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.00$2.23$0.65$0.20$0.45
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.01$1.78$0.64$0.21$0.43
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$0.59$0.16$0.43
2014Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.50$0.16$0.35
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.57$0.00$0.57$0.27$0.13$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.00$0.23$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.01$0.13$0.12$0.11$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$469,427
Mission and Program Overview

Mission

Serve the community with enriching and inspirational performing arts. Create an inclusive environment of engaged volunteers with hands-on learning and opportunities on and off stage. Utilize the bdact fine arts center to foster goals of education, connections, and quality entertainment.

Provide education and personal enrichment opportunities in the performing arts; provide low cost performing arts to the local community while maintaining financial stability; provide community volunteer opportunities; operate and maintain a facility for the performing arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,761,019$2,646,718▼ $114,301
Savings and Temporary Cash Investments$291,614$347,140▲ $55,526
Cash and Non-Interest-Bearing Accounts$61,621$70,237▲ $8,616
Prepaid Expenses and Deferred Charges$23,900$35,169▲ $11,269
Inventories for Sale or Use$2,476$2,856▲ $380
Investments in Publicly Traded Securities$105$97▼ $8
Total Assets$3,142,259$3,105,320▼ $36,939
Other Assets Total$1,524$3,103▲ $1,579
Liabilities
Other Liabilities$144,378$140,619▼ $3,759
Deferred Revenue$0$20,000▲ $20,000
Accounts Payable and Accrued Expenses$2,883$5,479▲ $2,596
Total Liabilities$147,261$166,098▲ $18,837
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,962,073$2,906,297▼ $55,776
Net Assets With Donor Restrictions$32,925$32,925→ $0
Total Net Assets Fund Balance$2,994,998$2,939,222▼ $55,776
Total Liabilities and Net Assets / Fund Balance$3,142,259$3,105,320▼ $36,939

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,006,463$324,993$2,331,456
Equipment$620,255$337,036$957,291
Land$20,000-$20,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David SmithManaging DirectorPT$60,000$60,000

Board Members and Trustees

NameTitle
Emily ShierPresident
Kevin CarnineVice President
Brad FriedlDirector
Dan LandsnessDirector
Enda BreadonDirector
Jena BergDirector
John DobbratzDirector
Larry BartruffDirector
Rick RamirezDirector
THEA O'CONNORDirector
Yanilees SostreDirector
Jessica LefeberSecretary
Chris ConnaughtyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$166,175
Program Service Revenue
$249,971
Investment Income
$5,526
Other Revenue
$36,041
All Other Contributions
$98,514
Change in Net Assets
$-58,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$414,748
Salaries, Compensation, and Employee Benefits$100,563
Total Fundraising Expense$76,059
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$177,863--$177,863
Depreciation Depletion$58,605$45,847$25,649$130,101
Current Officers, Directors, Trustees, and Key Employees$24,000$18,000$18,000$60,000
Occupancy$25,869$20,237$11,322$57,428
Other Salaries and Wages$17,128$14,175-$31,303
Advertising--$12,449$12,449
Insurance$4,267$3,338$1,867$9,472
Payroll Taxes$4,171$3,263$1,826$9,260
Information Technology$2,943$2,302$1,288$6,533
Office Expenses$1,890$3,132$828$5,850
Fees for Services Accounting-$5,538-$5,538
All Other Expenses-$2,032$2,830$4,862
Interest-$3,934-$3,934
Fees for Services Other-$718-$718
Grants to Domestic Individuals$500--$500
Total Functional Expenses$317,236$122,516$76,059$515,811
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$6,930
Gaming Direct Expenses$2,838
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Small Business Administration Loan$140,619
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Participatory or patron membership is a prerequisite to the privilege of taking part in the production of any play or performance. Participatory - the cost of participatory membership shall be set by the board of directors. Participatory membership shall be limited to those who are active in bdact. Participatory membership in bdact shall run from the time dues are paid, if any, through the date of the next annual meeting. Patron- patron membership shall run from the date payment is received for a period of one year. Patron dues and benefits shall be set by the board of directors. Each member 16 years of age or older entitled to vote shall be entitled to one vote upon each matter submitted to a vote at a meeting of members.

Form 990, Part VI, Section A, Line 7A

Members entitled to vote elect the members of the governing body.

Form 990, Part VI, Section A, Line 7B

The members entitled to vote may from time to time, by vote of a majority of the membership, adopt, amend or repeal any and all of the bylaws of this corporation. Any motion for bylaw amendments or repeal shall be made by the president of bdact which was approved by a minimum 2/3 majority vote of all board members entitled to vote or by a petition by the members of the corporation signed by a minimum of 2/3 of the members of record.

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the financial committee and is available to members upon request.

Form 990, Part VI, Section B, Line 15A

The board of beaver dam area community theatre, inc. Who comprises independent persons determines the compensation of the managing director.

Form 990, Part VI, Section C, Line 19

Governing documents are made available upon request. The organization does not generally make its financial statements available to the public. If a request would be made, it would be the decision of a board officer to make any or all the documents available for inspection. The organization does not have a conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Beaver Dam Area Community Theatre Inc
EIN
39-6092645
Phone
9208856891
Address
117 W MAPLE AVE, BEAVER DAM, WI 53916

Signing Officer

Name
Emily Shier
Title
President
Phone
9208856891
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Smith
Formed
1964
Legal Domicile
Wi
Voting Board Members
13
Independent Board Members
13
Employees
7
Volunteers
150

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Mike Hablewitz CPA
Phone
6082744020
Raw XML AppendixShowing 400 of 482 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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IRS990/ActivityOrMissionDesc0PROVIDE EDUCATION AND PERSONAL ENRICHMENT OPPORTUNITIES IN THE PERFORMING ARTS; PROVIDE LOW COST PERFORMING ARTS TO THE LOCAL COMMUNITY WHILE MAINTAINING FINANCIAL STABILITY; PROVIDE COMMUNITY VOLUNTEER OPPORTUNITIES; OPERATE AND MAINTAIN A FACILITY FOR THE PERFORMING ARTS.
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IRS990/Desc0BEAVER DAM AREA COMMUNITY THEATRE, INC. (BDACT) PRESENTS AMATEUR THEATRICAL PRODUCTIONS COMPLETELY DONE BY AREA RESIDENTS. BDACT ALSO PROVIDES CHILDREN'S THEATRICAL PRODUCTIONS, CHILDREN'S PERFORMING ARTS CAMP, AND CONCERTS BY AREA MUSICIANS. OUR CHILDREN'S THEATER DIVISION HAS 200 ACTIVE PARTICIPANTS. IN 2024, THERE WERE SIX PERFORMANCES FOR VARIOUS AGE GROUPS. BDACT PROVIDES SEVERAL OPPORTUNITIES FOR BROADWAY STYLE MUSICALS FOR THE AMATEUR RESIDENTS IN THE AREA. BDACT OFFERS INEXPENSIVE TICKETS TO PERFORMANCES TO MAKE PERFORMANCES ACCESSIBLE TO ALL. BDACT ALSO OFFERS PLAYS FOR NON-SINGING OR DANCING PERFORMERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13MANAGING DIRECTOR
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IRS990/MissionDesc0SERVE THE COMMUNITY WITH ENRICHING AND INSPIRATIONAL PERFORMING ARTS. CREATE AN INCLUSIVE ENVIRONMENT OF ENGAGED VOLUNTEERS WITH HANDS-ON LEARNING AND OPPORTUNITIES ON AND OFF STAGE. UTILIZE THE BDACT FINE ARTS CENTER TO FOSTER GOALS OF EDUCATION, CONNECTIONS, AND QUALITY ENTERTAINMENT.
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IRS990/PrincipalOfficerNm0DAVID SMITH
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt04431
IRS990/ReportInvestmentsOtherSecInd00
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt07103
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0721397
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IRS990ScheduleA/SubstantialContributorsTotAmt0118331
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01147577
IRS990ScheduleA/TotalSupportAmt01248381
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0758
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt04283
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02006463
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0337036
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0957291
IRS990ScheduleD/LandGrp/BookValueAmt020000
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0140619
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SMALL BUSINESS ADMINISTRATION LOAN
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IRS990ScheduleD/TotalLiabilityAmt0140619
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PARTICIPATORY OR PATRON MEMBERSHIP IS A PREREQUISITE TO THE PRIVILEGE OF TAKING PART IN THE PRODUCTION OF ANY PLAY OR PERFORMANCE. PARTICIPATORY - THE COST OF PARTICIPATORY MEMBERSHIP SHALL BE SET BY THE BOARD OF DIRECTORS. PARTICIPATORY MEMBERSHIP SHALL BE LIMITED TO THOSE WHO ARE ACTIVE IN BDACT. PARTICIPATORY MEMBERSHIP IN BDACT SHALL RUN FROM THE TIME DUES ARE PAID, IF ANY, THROUGH THE DATE OF THE NEXT ANNUAL MEETING. PATRON- PATRON MEMBERSHIP SHALL RUN FROM THE DATE PAYMENT IS RECEIVED FOR A PERIOD OF ONE YEAR. PATRON DUES AND BENEFITS SHALL BE SET BY THE BOARD OF DIRECTORS. EACH MEMBER 16 YEARS OF AGE OR OLDER ENTITLED TO VOTE SHALL BE ENTITLED TO ONE VOTE UPON EACH MATTER SUBMITTED TO A VOTE AT A MEETING OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ENTITLED TO VOTE ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS ENTITLED TO VOTE MAY FROM TIME TO TIME, BY VOTE OF A MAJORITY OF THE MEMBERSHIP, ADOPT, AMEND OR REPEAL ANY AND ALL OF THE BYLAWS OF THIS CORPORATION. ANY MOTION FOR BYLAW AMENDMENTS OR REPEAL SHALL BE MADE BY THE PRESIDENT OF BDACT WHICH WAS APPROVED BY A MINIMUM 2/3 MAJORITY VOTE OF ALL BOARD MEMBERS ENTITLED TO VOTE OR BY A PETITION BY THE MEMBERS OF THE CORPORATION SIGNED BY A MINIMUM OF 2/3 OF THE MEMBERS OF RECORD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE FINANCIAL COMMITTEE AND IS AVAILABLE TO MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF BEAVER DAM AREA COMMUNITY THEATRE, INC. WHO COMPRISES INDEPENDENT PERSONS DETERMINES THE COMPENSATION OF THE MANAGING DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. THE ORGANIZATION DOES NOT GENERALLY MAKE ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. IF A REQUEST WOULD BE MADE, IT WOULD BE THE DECISION OF A BOARD OFFICER TO MAKE ANY OR ALL THE DOCUMENTS AVAILABLE FOR INSPECTION. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00

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