Civic Intelligence

West Point Community Theater

EIN 47-0738320 • 501(c)3 • West Point, NE

Profile

The theater is a volunteer organization. The theater objective is to bring movies and performing arts to the west point, ne community.

PO Box 15West Point, NE 68788

n/A

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

58th percentile

0.12x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

50th percentile

3.6%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

31%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,815,655

Up $98,064 (+3.6%) from 2024

Liabilities

Down

$34,189

Down $11,206 (-25%) from 2024

Net Assets

Up

$2,781,466

Up $109,270 (+4.1%) from 2024

Revenue

Up

$283,930

Up $67,365 (+31%) from 2024

Expenses

Up

$174,660

Up $12,239 (+7.5%) from 2024

Net Income

Up

$109,270

Up $55,126 (+102%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $510,760Liabilities 2011: $38,973Net Assets 2011: $471,7872011Assets 2012: $730,254Liabilities 2012: $6,874Net Assets 2012: $723,3802012Assets 2013: $1,095,503Liabilities 2013: $71,915Net Assets 2013: $1,023,5882013Assets 2014: $1,595,832Liabilities 2014: $13,324Net Assets 2014: $1,582,5082014Assets 2015: $1,703,100Liabilities 2015: $17,492Net Assets 2015: $1,685,6082015Assets 2016: $1,766,950Liabilities 2016: $22,313Net Assets 2016: $1,744,6372016Assets 2017: $1,854,713Liabilities 2017: $24,912Net Assets 2017: $1,829,8012017Assets 2018: $1,916,371Liabilities 2018: $27,694Net Assets 2018: $1,888,6772018Assets 2019: $2,205,714Liabilities 2019: $31,027Net Assets 2019: $2,174,6872019Assets 2020: $2,515,776Liabilities 2020: $339,533Net Assets 2020: $2,176,2432020Assets 2021: $2,366,236Liabilities 2021: $62,343Net Assets 2021: $2,303,8932021Assets 2022: $2,533,194Liabilities 2022: $33,485Net Assets 2022: $2,499,7092022Assets 2023: $2,652,108Liabilities 2023: $34,056Net Assets 2023: $2,618,0522023Assets 2024: $2,717,591Liabilities 2024: $45,395Net Assets 2024: $2,672,1962024Assets 2025: $2,815,655Liabilities 2025: $34,189Net Assets 2025: $2,781,4662025

Highlighted filing

2025

Assets$2,815,655
Liabilities$34,189
Net Assets$2,781,466

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2011: $461,602Expenses 2011: $102,361Net Income 2011: $359,2412011Revenue 2012: $375,242Expenses 2012: $123,649Net Income 2012: $251,5932012Revenue 2013: $444,974Expenses 2013: $144,766Net Income 2013: $300,2082013Revenue 2014: $710,877Expenses 2014: $151,957Net Income 2014: $558,9202014Revenue 2015: $275,997Expenses 2015: $172,897Net Income 2015: $103,1002015Revenue 2016: $249,593Expenses 2016: $190,564Net Income 2016: $59,0292016Revenue 2017: $252,256Expenses 2017: $167,092Net Income 2017: $85,1642017Revenue 2018: $220,449Expenses 2018: $161,573Net Income 2018: $58,8762018Revenue 2019: $445,614Expenses 2019: $159,604Net Income 2019: $286,0102019Revenue 2020: $148,061Expenses 2020: $146,505Net Income 2020: $1,5562020Revenue 2021: $270,961Expenses 2021: $143,311Net Income 2021: $127,6502021Revenue 2022: $372,160Expenses 2022: $176,344Net Income 2022: $195,8162022Revenue 2023: $282,142Expenses 2023: $163,799Net Income 2023: $118,3432023Revenue 2024: $216,565Expenses 2024: $162,421Net Income 2024: $54,1442024Revenue 2025: $283,930Expenses 2025: $174,660Net Income 2025: $109,2702025

Highlighted filing

2025

Revenue$283,930
Expenses$174,660
Net Income$109,270

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.03$2.78$0.28$0.17$0.11
2024Detailed filing. Detailed filing data is available for this year.$2.72$0.05$2.67$0.22$0.16$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.65$0.03$2.62$0.28$0.16$0.12
2022Detailed filing. Detailed filing data is available for this year.$2.53$0.03$2.50$0.37$0.18$0.20
2021Detailed filing. Detailed filing data is available for this year.$2.37$0.06$2.30$0.27$0.14$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.52$0.34$2.18$0.15$0.15$0.00
2019Summary only. Only limited summary data is available for this year.$2.21$0.03$2.17$0.45$0.16$0.29
2018Summary only. Only limited summary data is available for this year.$1.92$0.03$1.89$0.22$0.16$0.06
2017Summary only. Only limited summary data is available for this year.$1.85$0.02$1.83$0.25$0.17$0.09
2016Summary only. Only limited summary data is available for this year.$1.77$0.02$1.74$0.25$0.19$0.06
2015Summary only. Only limited summary data is available for this year.$1.70$0.02$1.69$0.28$0.17$0.10
2014Summary only. Only limited summary data is available for this year.$1.60$0.01$1.58$0.71$0.15$0.56
2013Summary only. Only limited summary data is available for this year.$1.10$0.07$1.02$0.44$0.14$0.30
2012Summary only. Only limited summary data is available for this year.$0.73$0.01$0.72$0.38$0.12$0.25
2011Summary only. Only limited summary data is available for this year.$0.51$0.04$0.47$0.46$0.10$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 17, 2025
Return Version
2024v5.2
Gross Receipts
$302,481
Mission and Program Overview

Mission

The theater is a volunteer organization. The theater objective is to bring movies and performing arts to the west point, ne community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,672,196$2,781,466▲ $109,270
Land, Buildings, and Equipment, Net$2,381,813$2,444,857▲ $63,044
Investments in Publicly Traded Securities$330,498$347,040▲ $16,542
Cash and Non-Interest-Bearing Accounts$5,279$23,758▲ $18,479
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,717,591$2,815,655▲ $98,064
Other Assets Total$1$0▼ $1
Liabilities
Accounts Payable and Accrued Expenses$45,395$34,189▼ $11,206
Total Liabilities$45,395$34,189▼ $11,206
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,672,196$2,781,466▲ $109,270
Total Liabilities and Net Assets / Fund Balance$2,717,591$2,815,655▲ $98,064

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,440,944$598,897$3,039,841
Equipment$3,223$304,697$307,920
Leasehold Improvements$690$16,843$17,533
Compensation and Service Providers

Board Members and Trustees

NameTitle
Vaughn BeedPresident
Jerry HugoVice President
Alyssa SchuetzeDirector
Cheryl KnievelDirector
Marlene WiechmanDirector
Patty SchinstockDirector
Randy DavisDirector
Randy RoodDirector
Veronica SuhrDirector
Wendi BunnDirector
Carly KrauseSecretary
Cindy HugoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$167,912
Program Service Revenue
$64,364
Investment Income
$16,557
Other Revenue
$35,097
Change in Net Assets
$109,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,660
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$74,637--$74,637
Occupancy$22,806--$22,806
Royalties$18,151--$18,151
Advertising$10,662--$10,662
Fees for Services Legal$6,091--$6,091
Insurance$3,409--$3,409
Other Expenses$2,640--$2,640
Grants to Domestic Individuals$1,000--$1,000
Interest$948--$948
Office Expenses$590--$590
All Other Expenses$408--$408
Total Functional Expenses$174,660$0$0$174,660
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
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 2

Jerry & cindy hugo are husband and wife.

Form 990, Part VI, Section A, Line 6

The members pay a nominal membership fee

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

All members are able to vote on decisions made.

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

Individual members of the board review the return

Form 990, Part VI, Section C, Line 19

The tax return and policies of the theatre are available to the public upon request

Filing and Contact Details

Filer

Filer Name
West Point Community Theater
EIN
47-0738320
Phone
4023722250
Address
PO BOX 15, WEST POINT, NE 68788

Signing Officer

Name
Vaughn Beed
Title
President
Signed
2025-09-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vaughn Beed
Formed
1983
Legal Domicile
Ne
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
20

Preparer

Firm
Oelkers and Associates
Address
PO Box 126 451 2nd Street, Dodge, NE 68633
Preparer
W Anthony Goeden
Phone
4026932202
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt0347040
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt02444857
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IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE THEATER IS A VOLUNTEER ORGANIZATION. THE THEATER OBJECTIVE IS TO BRING MOVIES AND PERFORMING ARTS TO THE WEST POINT, NE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02672196
IRS990/NetAssetsOrFundBalancesEOYAmt02781466
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt035097
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt035097
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt022806
IRS990/OccupancyGrp/TotalAmt022806
IRS990/OfficeExpensesGrp/ProgramServicesAmt0590
IRS990/OfficeExpensesGrp/TotalAmt0590
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CONTRATED SERVICES
IRS990/OtherExpensesGrp/Desc1SALES TAX
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3BOOKING EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt020579
IRS990/OtherExpensesGrp/ProgramServicesAmt16905
IRS990/OtherExpensesGrp/ProgramServicesAmt25834
IRS990/OtherExpensesGrp/ProgramServicesAmt32640
IRS990/OtherExpensesGrp/TotalAmt020579
IRS990/OtherExpensesGrp/TotalAmt16905
IRS990/OtherExpensesGrp/TotalAmt25834
IRS990/OtherExpensesGrp/TotalAmt32640
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0VAUGHN BEED
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IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1532000
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IRS990/ProgramServiceRevenueGrp/Desc1RENTALS
IRS990/ProgramServiceRevenueGrp/Desc2THEATRE PERFORMANCES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt051408
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12450
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210506
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210506
IRS990/ProgSrvcAccomActy2Grp/Desc0LIVE PLAYS PRESENTED BY LOCAL THEATRE GROUPS AND SPECIAL EVENTS OF PERFORMING ARTISTS.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt010506
IRS990/ProgSrvcAccomActy3Grp/Desc0TWO SCHOLARSHIPS GIVEN TO GRADUATING HIGH SCHOOL STUDENTS.
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IRS990/PYContributionsGrantsAmt0106917
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0109270
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt051408
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02781466
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0167912
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0185225
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0263180
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0197372
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0890106
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt068925
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt049975
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0311052
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt016557
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011176
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt012220
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09539
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013322
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt062814
IRS990ScheduleA/InvestmentIncomeCYPct00.04970
IRS990ScheduleA/InvestmentIncomePYPct00.04600
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95030
IRS990ScheduleA/PublicSupportPY509Pct00.95400
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0332105
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0247347
IRS990ScheduleA/Total509Grp/TotalAmt01201158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0248833
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0259264
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0341644
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0260669
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01263972
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02440944
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0598897
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03039841
IRS990ScheduleD/EquipmentGrp/BookValueAmt03223
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0304697
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0307920
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0690
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt02444857
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JERRY & CINDY HUGO ARE HUSBAND AND WIFE.

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