Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
EIN 42-1507636 • 501(c)3 • Maquoketa, IA
Profile
THEATER FOR THE ARTS
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
33rd percentile
Higher debt load relative to assets than 33% of similar nonprofits.
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Assets
Down$1,618,115
Down $57,963 (-3.5%) from 2024
Liabilities
Down$18,017
Down $13,375 (-43%) from 2024
Net Assets
Down$1,600,098
Down $44,588 (-2.7%) from 2024
Revenue
Up$253,852
Up $1,489 (+0.6%) from 2024
Expenses
Up$306,780
Up $14,725 (+5.0%) from 2024
Net Income
Down-$52,928
Down $13,236 (-33%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
THEATER FOR THE ARTS
Theater for the performing arts.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,644,686 | $1,600,098 | ▼ $44,588 |
| Land, Buildings, and Equipment, Net | $1,510,863 | $1,462,222 | ▼ $48,641 |
| Savings and Temporary Cash Investments | $146,677 | $153,405 | ▲ $6,728 |
| Cash and Non-Interest-Bearing Accounts | $18,538 | $2,488 | ▼ $16,050 |
| Total Assets | $1,676,078 | $1,618,115 | ▼ $57,963 |
| Liabilities | |||
| Other Liabilities | $27,600 | $14,000 | ▼ $13,600 |
| Accounts Payable and Accrued Expenses | $3,792 | $4,017 | ▲ $225 |
| Total Liabilities | $31,392 | $18,017 | ▼ $13,375 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,644,686 | $1,600,098 | ▼ $44,588 |
| Total Liabilities and Net Assets / Fund Balance | $1,676,078 | $1,618,115 | ▼ $57,963 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,202,261 | $517,136 | $1,719,397 |
| Equipment | $36,839 | $354,134 | $390,973 |
| Land | $210,900 | - | $210,900 |
| Other Land Buildings | $12,222 | $7,200 | $19,422 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $194,598 | $6,326 | ▼ $49,219 | - | $146,239 |
| 2022 | $144,016 | - | ▲ $50,582 | - | $194,598 |
| 2021 | $150,474 | $1,894 | ▼ $8,352 | - | $144,016 |
| 2020 | $122,838 | $1,147 | ▲ $26,489 | - | $150,474 |
| Name | Title |
|---|---|
| Jan Muhl | President |
| Dick Sherrard | Director |
| Kathy Klocke | Director |
| Sarah Pinion | Directory |
| Richard Hall | Executive Di |
| Kristi Becker | Secretary |
| Heather Waack | Treasurer |
| Jack Willey | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $238,284 |
| Salaries, Compensation, and Employee Benefits | $68,496 |
| Total Fundraising Expense | $4,500 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $62,974 | - | - | $62,974 |
| Fees for Services Other | $54,079 | - | - | $54,079 |
| Depreciation Depletion | $53,860 | - | - | $53,860 |
| Advertising | $39,645 | - | - | $39,645 |
| Occupancy | $22,853 | - | - | $22,853 |
| Insurance | $22,260 | - | - | $22,260 |
| Office Expenses | $13,170 | - | - | $13,170 |
| Fees for Services Accounting | $8,502 | - | - | $8,502 |
| Payroll Taxes | $5,522 | - | - | $5,522 |
| Interest | $5,096 | - | - | $5,096 |
| Information Technology | $2,786 | - | - | $2,786 |
| All Other Expenses | $2,126 | - | - | $2,126 |
| Travel | $2,069 | - | - | $2,069 |
| Other Expenses | $1,442 | - | $4,500 | $1,442 |
| Total Functional Expenses | $302,280 | $0 | $4,500 | $306,780 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $19,764 |
| Gaming Gross Income | $6,956 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Festival of Tre | $13,888 | $13,888 | - | $13,888 |
| Total Events | $13,888 | $13,888 | - | $13,888 |
| Liability | Amount |
|---|---|
| Loans Payable | $14,000 |
“AVAILABLE UPON REQUEST.”
“All compensation decisions are reviewed by the board.”
“All compensation decisions are reviewed by the board.”
“All governing documents are available to the public upon request.”
“Volunteers help out with various tasks to allow the events to take place. Front desk, lobby, etc.”
“Cost of performers 48,344 0 0 contracted labor 5,735 0 0 total 54,079 0 0”
“PRIOR YR DEPR ADJ 130”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4017 |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 39645 |
| IRS990/AllOtherContributionsAmt | 0 | 76862 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2126 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2126 |
| IRS990/BackupWthldComplianceInd | 0 | true |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MAQUOKETA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
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| IRS990/CYOtherRevenueAmt | 0 | 52396 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -52928 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 68496 |
| IRS990/CYTotalExpensesAmt | 0 | 306780 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 4500 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 253852 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
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| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 109771 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 153405 |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART III, LINE 12 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 99396 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 111111 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 104811 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 145631 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 545509 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 19059 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5212 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4078 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 109771 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 101203 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 125865 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 100472 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 36305 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 473616 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 42457 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 37226 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 33614 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 113297 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 21655 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 18083 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 19059 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 5212 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4078 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 68087 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.05000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.04000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 29405 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 8340 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 37745 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.91450 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.91940 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1132422 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 236788 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 237825 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 270590 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 205283 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 181936 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1132422 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 258443 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 255908 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 289649 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 239900 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 194354 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1238254 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1202261 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 517136 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1719397 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 5466 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 194598 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 6326 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 146239 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -49219 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 144016 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 194598 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 50582 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 150474 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 1894 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 144016 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -8352 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 122838 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 1147 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 150474 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 26489 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 36839 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 354134 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 390973 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 210900 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 210900 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 12222 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 7200 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 19422 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 14000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LOANS PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1462222 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 14000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FESTIVAL OF TRE |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 13888 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 13888 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 13888 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 13888 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 13888 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | VOLUNTEERS HELP OUT WITH VARIOUS TASKS TO ALLOW THE EVENTS TO TAKE PLACE. FRONT DESK, LOBBY, ETC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL COMPENSATION DECISIONS ARE REVIEWED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL COMPENSATION DECISIONS ARE REVIEWED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | COST OF PERFORMERS 48,344 0 0 CONTRACTED LABOR 5,735 0 0 TOTAL 54,079 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PRIOR YR DEPR ADJ 130 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, PART I, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1676078 |
| IRS990/TotalAssetsEOYAmt | 0 | 1618115 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1676078 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1618115 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 84560 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 4500 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 302280 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 306780 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 31392 |
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