Civic Intelligence

Olney Theatre Corporation Inc

EIN 52-1149571 • 501(c)3 • Olney, MD

Profile

The corporation's objectives are the promotion and production of theatrical works, through the presentation of original, classical and experimental play in public and private theatres and auditoriums.

2001 Olney-sandy Spring RoadOlney, MD 20832

www.olneytheatre.org

Siviq Scores

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

Liabilities / Assets

36th percentile

0.10x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.22x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

85th percentile

37%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$220,725

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

88th percentile

26%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

17%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$30,590,757

Up $6,362,689 (+26%) from 2023

Liabilities

Up

$3,120,561

Up $969,167 (+45%) from 2023

Net Assets

Up

$27,470,196

Up $5,393,522 (+24%) from 2023

Operations
Liabilities / Revenue44th percentileNet Margin85th percentile

Revenue

Up

$13,926,296

Up $2,024,748 (+17%) from 2023

Expenses

Up

$8,736,246

Up $560,536 (+6.9%) from 2023

Net Income

Up

$5,190,050

Up $1,464,212 (+39%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$40M$30M$20M$10M$0-$10MAssets 2010: $921,875Liabilities 2010: $5,725,482Net Assets 2010: -$4,803,6072010Assets 2011: $1,002,201Liabilities 2011: $5,660,169Net Assets 2011: -$4,657,9682011Assets 2012: $923,676Liabilities 2012: $5,558,043Net Assets 2012: -$4,634,3672012Assets 2013: $1,024,626Liabilities 2013: $5,535,770Net Assets 2013: -$4,511,1442013Assets 2014: $2,061,541Liabilities 2014: $6,181,517Net Assets 2014: -$4,119,9762014Assets 2015: $1,748,325Liabilities 2015: $5,443,529Net Assets 2015: -$3,695,2042015Assets 2016: $2,323,460Liabilities 2016: $5,488,800Net Assets 2016: -$3,165,3402016Assets 2017: $2,839,868Liabilities 2017: $4,575,077Net Assets 2017: -$1,735,2092017Assets 2018: $2,725,288Liabilities 2018: $3,916,587Net Assets 2018: -$1,191,2992018Assets 2019: $5,492,183Liabilities 2019: $2,745,399Net Assets 2019: $2,746,7842019Assets 2020: $8,408,116Liabilities 2020: $2,326,833Net Assets 2020: $6,081,2832020Assets 2021: $18,540,996Liabilities 2021: $1,964,321Net Assets 2021: $16,576,6752021Assets 2022: $19,570,202Liabilities 2022: $1,315,798Net Assets 2022: $18,254,4042022Assets 2023: $24,228,068Liabilities 2023: $2,151,394Net Assets 2023: $22,076,6742023Assets 2024: $30,590,757Liabilities 2024: $3,120,561Net Assets 2024: $27,470,1962024

Highlighted filing

2024

Assets$30,590,757
Liabilities$3,120,561
Net Assets$27,470,196
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$15M$10M$5.0M$0Expenses 2010: $4,633,9902010Expenses 2011: $4,881,8292011Revenue 2012: $4,900,780Expenses 2012: $4,877,179Net Income 2012: $23,6012012Revenue 2013: $5,990,378Expenses 2013: $5,867,155Net Income 2013: $123,2232013Revenue 2014: $5,668,211Expenses 2014: $5,277,043Net Income 2014: $391,1682014Revenue 2015: $6,044,781Expenses 2015: $5,617,435Net Income 2015: $427,3462015Revenue 2016: $3,868,530Expenses 2016: $3,357,404Net Income 2016: $511,1262016Revenue 2017: $7,541,789Expenses 2017: $6,125,740Net Income 2017: $1,416,0492017Revenue 2018: $7,701,120Expenses 2018: $7,174,191Net Income 2018: $526,9292018Revenue 2019: $11,438,190Expenses 2019: $7,533,942Net Income 2019: $3,904,2482019Revenue 2020: $9,998,135Expenses 2020: $6,695,763Net Income 2020: $3,302,3722020Revenue 2021: $13,681,034Expenses 2021: $3,305,599Net Income 2021: $10,375,4352021Revenue 2022: $9,983,104Expenses 2022: $8,187,661Net Income 2022: $1,795,4432022Revenue 2023: $11,901,548Expenses 2023: $8,175,710Net Income 2023: $3,725,8382023Revenue 2024: $13,926,296Expenses 2024: $8,736,246Net Income 2024: $5,190,0502024

Highlighted filing

2024

Revenue$13,926,296
Expenses$8,736,246
Net Income$5,190,050
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$30,590,757
Liabilities
$3,120,561
Net assets
$27,470,196
Revenue
$13,926,296
Expenses
$8,736,246
Net income
$5,190,050
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$30.6$3.12$27.5$13.9$8.74$5.19
2023Detailed filing. Detailed filing data is available for this year.$24.2$2.15$22.1$11.9$8.18$3.73
2022Detailed filing. Detailed filing data is available for this year.$19.6$1.32$18.3$9.98$8.19$1.80
2021Detailed filing. Detailed filing data is available for this year.$18.5$1.96$16.6$13.7$3.31$10.4
2020Detailed filing. Detailed filing data is available for this year.$8.41$2.33$6.08$10.00$6.70$3.30
2019Detailed filing. Detailed filing data is available for this year.$5.49$2.75$2.75$11.4$7.53$3.90
2018Detailed filing. Detailed filing data is available for this year.$2.73$3.92$1.19$7.70$7.17$0.53
2017Detailed filing. Detailed filing data is available for this year.$2.84$4.58$1.74$7.54$6.13$1.42
2016Summary only. Only limited summary data is available for this year.$2.32$5.49$3.17$3.87$3.36$0.51
2015Detailed filing. Detailed filing data is available for this year.$1.75$5.44$3.70$6.04$5.62$0.43
2014Detailed filing. Detailed filing data is available for this year.$2.06$6.18$4.12$5.67$5.28$0.39
2013Detailed filing. Detailed filing data is available for this year.$1.02$5.54$4.51$5.99$5.87$0.12
2012Summary only. Only limited summary data is available for this year.$0.92$5.56$4.63$4.90$4.88$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$5.66$4.66$4.88
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$5.73$4.80$4.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
May 23, 2025
Return Version
2023v6.0
Gross Receipts
$14,285,862
Mission and Program Overview

Mission

To produce and present theater and performances on its four-theater campus for a diverse set of audiences, and to educate the next generation of theatremakers.

The corporation produces and presents theatrical productions for the public and leads a robust education and community engagement program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,084,249$4,366,990▲ $1,282,741
Cash and Non-Interest-Bearing Accounts$3,158,088$3,144,582▼ $13,506
Savings and Temporary Cash Investments$2,199,030$3,034,933▲ $835,903
Accounts Receivable$1,435,327$2,016,472▲ $581,145
Prepaid Expenses and Deferred Charges$486,759$1,235,135▲ $748,376
Pledges and Grants Receivable$694,365$747,805▲ $53,440
Land, Buildings, and Equipment, Net$46,271$50,984▲ $4,713
Total Assets$24,228,068$30,590,757▲ $6,362,689
Other Assets Total$13,123,979$15,993,856▲ $2,869,877
Liabilities
Accounts Payable and Accrued Expenses$1,276,252$1,675,922▲ $399,670
Deferred Revenue$741,071$952,848▲ $211,777
Other Liabilities$134,071$491,791▲ $357,720
Total Liabilities$2,151,394$3,120,561▲ $969,167
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,124,140$20,231,641▲ $3,107,501
Net Assets With Donor Restrictions$4,952,534$7,238,555▲ $2,286,021
Total Net Assets Fund Balance$22,076,674$27,470,196▲ $5,393,522
Total Liabilities and Net Assets / Fund Balance$24,228,068$30,590,757▲ $6,362,689

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,623$130,982$152,605
Other Land Buildings$29,361$112,040$141,401
Other Assets Org$57,950--
Other Securities$3,287,690--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,928,537$1,205,000▲ $229,908$56,552$3,287,690
2022$854,648$1,000,000▲ $90,436-$1,928,537
2021$403,355$500,037▼ $39,785$8,959$854,648
2020$347,796-▲ $59,207$3,648$403,355
2019$352,200-▲ $10,028$14,432$347,796
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
J LoewithArtistic DirectorFT$205,676$15,049$220,725
D EllinghausExecutive DirectorFT$181,166$12,410$193,576

Board Members and Trustees

NameTitle
L RosenzweigBoard Chair
G BradfordVice Chair
J RoseVice Chair
S SchupakVice Chair
A UrcioloBoard Member
B AudenaBoard Member
B ChappelBoard Member
B WolfBoard Member
C JohnsonBoard Member
C LeggettBoard Member
C TerryBoard Member
E WileyBoard Member
H DlhopolskyBoard Member
I WhiteBoard Member
J MangerBoard Member
K PlooksawasdiBoard Member
L YoderBoard Member
M GillBoard Member
N HorneBoard Member
S AmesBoard Member
S FinkelsteinBoard Member
S GlassmanBoard Member
S KleinBoard Member
T SenkerBoard Member
T ToledoBoard Member
T ZuticBoard Member
B FleishmanSecretary
M HabermanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,717,378
Program Service Revenue
$3,764,522
Investment Income
$150,865
Other Revenue
$293,531
All Other Contributions
$5,398,596
Change in Net Assets
$5,190,050

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded10$580,348
Total Noncash Contributions10$580,348

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,926,296
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$324,462
Total Revenue per Audited Statements
$14,250,758
Total Revenue per Form 990
$13,926,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,407,236
Other Expenses$3,329,010
Total Fundraising Expense$435,199
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,836,861$1,106,602$243,171$4,186,634
Advertising$648,219--$648,219
Occupancy$243,397$290,958-$534,355
Current Officers, Directors, Trustees, and Key Employees$293,638$111,693$26,285$431,616
Payroll Taxes$220,163$112,771$25,120$358,054
Other Employee Benefits$240,873$59,270$34,212$334,355
Royalties$294,430--$294,430
Insurance-$231,364-$231,364
Office Expenses$2,038$123,250-$125,288
Pension Plan Contributions$69,575$17,120$9,882$96,577
All Other Expenses-$64,469-$64,469
Travel$43,408$4,082-$47,490
Other Expenses$197,143$45,396$96,529$45,396
Fees for Services Other-$27,958-$27,958
Fees for Services Accounting-$27,650-$27,650
Depreciation Depletion$3,022$12,090-$15,112
Information Technology$81$4,884-$4,965
Fees for Services Legal-$1,560-$1,560
Total Functional Expenses$6,059,930$2,241,117$435,199$8,736,246

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,857,236
Expenses per Audited Statements$8,736,246
Total Expenses per Form 990$8,736,246
Expenses Not Reported on Form 990$120,990
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$196,719
Fundraising Direct Expenses$547
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$196,719$196,719$547$196,172
Total Events$196,719$196,719$547$196,172
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advance Sales$491,791
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Form 990 will be presented and reviewed by the full board of directors prior to approval and filing.”

Form 990, Part VI, Section B, Line 12C

“The board of directors and employees sign a conflict disclosure document upon selection to the board or hiring, whichever is applicable. The organization adopted policies and procedures requiring annual basis for conflict disclosure document with appropriate monitoring.”

Form 990, Part VI, Section B, Line 15

“Compensation process for top officials. Such compensation is reviewed and approved by the governing body. Comparable compensation for similarly qualified and situated persons is considered. Such considerations are documented. Compensation process for officers. Such compensation is reviewed and approved by the governing body. Comparable compensation for similary qualified and situated persons is considered. Such considerations are documented.”

Form 990, Part VI, Section C, Line 19

“Governing documents disclosure explanation available upon request.”

Filing and Contact Details

Filer

Filer Name
Olney Theatre Corporation Inc
EIN
52-1149571
Phone
3019244485
Address
2001 OLNEY-SANDY SPRING ROAD, OLNEY, MD 20832

Signing Officer

Name
Deborah Ellinghaus
Title
Executive Director
Phone
3019244485
Signed
2025-05-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Ellinghaus
Formed
1979
Legal Domicile
Md
Voting Board Members
30
Independent Board Members
28
Employees
331
Volunteers
270

Preparer

Firm
Adeptus Advisors LLC
Address
3311 OLNEY SANDY SPRING RD, OLNEY, MD 20832-1411
Preparer
Neil E Berger
Phone
3019299700
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“No changes from prior year”

Financial Statement Notes

PART X, LINE 2:

“The theatre's management evaluates tax positions and recognizes a tax liability if the theatre has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The theatre's management has analyzed its tax positions, and has concluded that as of july 31, 2024 and 2023, there are no uncertain tax positions that would require recognition or disclosure. The theatre is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses reclassified from statement of functional expenses 547. Cost of goods sold reclassified to statement of revenue 88,818.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses reclassified to statement of revenue 547. Cost of goods sold reclassified to statement of revenue 88,818.”

Raw XML AppendixShowing 400 of 856 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/Form990PartVIISectionAGrp/TitleTxt0ARTISTIC DIRECTOR
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IRS990/MissionDesc0THE CORPORATION'S OBJECTIVES ARE THE PROMOTION AND PRODUCTION OF THEATRICAL WORKS, THROUGH THE PRESENTATION OF ORIGINAL, CLASSICAL AND EXPERIMENTAL PLAY IN PUBLIC AND PRIVATE THEATRES AND AUDITORIUMS.
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