Civic Intelligence

Belcourt Theatre Inc

EIN 62-1770620 • 501(c)3 • Nashville, TN

Profile

The mission of the belcourt theatre is to engage, enrich and educate our community through innovative film programming in our historic theatre.

2102 Belcourt AvenueNashville, TN 37212

www.belcourt.org

Siviq Scores

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

Liabilities / Assets

51st percentile

0.13x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.30x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

51st percentile

5.0%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$201,163

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

41st percentile

1.4%

Faster asset growth than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

9.5%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$8,573,205

Up $116,073 (+1.4%) from 2023

Liabilities

Down

$1,119,253

Down $67,751 (-5.7%) from 2023

Net Assets

Up

$7,453,952

Up $183,824 (+2.5%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin51st percentile

Revenue

Up

$3,701,138

Up $319,828 (+9.5%) from 2023

Expenses

Up

$3,517,314

Up $158,149 (+4.7%) from 2023

Net Income

Up

$183,824

Up $161,679 (+730%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$10M$5.0M$0Assets 2010: $1,888,003Liabilities 2010: $748,869Net Assets 2010: $1,139,1342010Assets 2011: $1,801,837Liabilities 2011: $565,472Net Assets 2011: $1,236,3652011Assets 2012: $1,888,502Liabilities 2012: $457,018Net Assets 2012: $1,431,4842012Assets 2013: $2,016,612Liabilities 2013: $451,976Net Assets 2013: $1,564,6362013Assets 2014: $2,442,250Liabilities 2014: $462,663Net Assets 2014: $1,979,5872014Assets 2015: $5,788,420Liabilities 2015: $482,472Net Assets 2015: $5,305,9482015Assets 2016: $9,588,276Liabilities 2016: $4,205,981Net Assets 2016: $5,382,2952016Assets 2017: $8,529,972Liabilities 2017: $3,228,004Net Assets 2017: $5,301,9682017Assets 2018: $8,346,064Liabilities 2018: $2,865,065Net Assets 2018: $5,480,9992018Assets 2019: $7,475,070Liabilities 2019: $1,784,889Net Assets 2019: $5,690,1812019Assets 2020: $7,313,449Liabilities 2020: $1,599,599Net Assets 2020: $5,713,8502020Assets 2021: $8,909,570Liabilities 2021: $1,643,450Net Assets 2021: $7,266,1202021Assets 2022: $8,898,801Liabilities 2022: $1,650,818Net Assets 2022: $7,247,9832022Assets 2023: $8,457,132Liabilities 2023: $1,187,004Net Assets 2023: $7,270,1282023Assets 2024: $8,573,205Liabilities 2024: $1,119,253Net Assets 2024: $7,453,9522024

Highlighted filing

2024

Assets$8,573,205
Liabilities$1,119,253
Net Assets$7,453,952
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $1,173,700Expenses 2010: $1,129,552Net Income 2010: $44,1482010Revenue 2011: $1,385,354Expenses 2011: $1,288,123Net Income 2011: $97,2312011Expenses 2012: $1,407,5782012Revenue 2013: $1,628,488Expenses 2013: $1,495,336Net Income 2013: $133,1522013Revenue 2014: $2,107,965Expenses 2014: $1,693,014Net Income 2014: $414,9512014Revenue 2015: $5,134,082Expenses 2015: $1,807,721Net Income 2015: $3,326,3612015Revenue 2016: $2,040,280Expenses 2016: $1,963,933Net Income 2016: $76,3472016Revenue 2017: $2,556,737Expenses 2017: $2,637,064Net Income 2017: -$80,3272017Revenue 2018: $3,126,014Expenses 2018: $2,946,983Net Income 2018: $179,0312018Revenue 2019: $3,061,257Expenses 2019: $2,852,075Net Income 2019: $209,1822019Revenue 2020: $2,227,272Expenses 2020: $2,203,603Net Income 2020: $23,6692020Revenue 2021: $4,044,335Expenses 2021: $2,492,065Net Income 2021: $1,552,2702021Revenue 2022: $2,915,652Expenses 2022: $2,933,789Net Income 2022: -$18,1372022Revenue 2023: $3,381,310Expenses 2023: $3,359,165Net Income 2023: $22,1452023Revenue 2024: $3,701,138Expenses 2024: $3,517,314Net Income 2024: $183,8242024

Highlighted filing

2024

Revenue$3,701,138
Expenses$3,517,314
Net Income$183,824
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$8,573,205
Liabilities
$1,119,253
Net assets
$7,453,952
Revenue
$3,701,138
Expenses
$3,517,314
Net income
$183,824
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.57$1.12$7.45$3.70$3.52$0.18
2023Detailed filing. Detailed filing data is available for this year.$8.46$1.19$7.27$3.38$3.36$0.02
2022Detailed filing. Detailed filing data is available for this year.$8.90$1.65$7.25$2.92$2.93$0.02
2021Detailed filing. Detailed filing data is available for this year.$8.91$1.64$7.27$4.04$2.49$1.55
2020Detailed filing. Detailed filing data is available for this year.$7.31$1.60$5.71$2.23$2.20$0.02
2019Detailed filing. Detailed filing data is available for this year.$7.48$1.78$5.69$3.06$2.85$0.21
2018Detailed filing. Detailed filing data is available for this year.$8.35$2.87$5.48$3.13$2.95$0.18
2017Detailed filing. Detailed filing data is available for this year.$8.53$3.23$5.30$2.56$2.64$0.08
2016Detailed filing. Detailed filing data is available for this year.$9.59$4.21$5.38$2.04$1.96$0.08
2015Detailed filing. Detailed filing data is available for this year.$5.79$0.48$5.31$5.13$1.81$3.33
2014Detailed filing. Detailed filing data is available for this year.$2.44$0.46$1.98$2.11$1.69$0.41
2013Detailed filing. Detailed filing data is available for this year.$2.02$0.45$1.56$1.63$1.50$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.46$1.43$1.41
2011Summary only. Only limited summary data is available for this year.$1.80$0.57$1.24$1.39$1.29$0.10
2010Summary only. Only limited summary data is available for this year.$1.89$0.75$1.14$1.17$1.13$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$4,108,304
Mission and Program Overview

Mission

The mission of the belcourt theatre is to engage, enrich and educate our community through innovative film programming in our historic theatre.

To engage, enrich and educate through innovative film programming in our historic theatre.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,050,055$4,951,478▼ $98,577
Cash and Non-Interest-Bearing Accounts$3,094,306$3,367,145▲ $272,839
Pledges and Grants Receivable$205,421$107,779▼ $97,642
Accounts Receivable$43,531$84,122▲ $40,591
Inventories for Sale or Use$45,836$44,009▼ $1,827
Prepaid Expenses and Deferred Charges$17,983$18,672▲ $689
Total Assets$8,457,132$8,573,205▲ $116,073
Liabilities
Mortgage Notes Payable Secured by Investment Property$872,471$813,495▼ $58,976
Accounts Payable and Accrued Expenses$183,770$157,607▼ $26,163
Other Liabilities$89,932$111,896▲ $21,964
Deferred Revenue$40,831$36,255▼ $4,576
Total Liabilities$1,187,004$1,119,253▼ $67,751
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,257,706$7,446,265▲ $188,559
Net Assets With Donor Restrictions$12,422$7,687▼ $4,735
Total Net Assets Fund Balance$7,270,128$7,453,952▲ $183,824
Total Liabilities and Net Assets / Fund Balance$8,457,132$8,573,205▲ $116,073

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,517,647$2,245,778$6,763,425
Equipment$203,647$730,920$934,567
Other Land Buildings$19,543$321,110$340,653
Land$210,000-$210,000
Leasehold Improvements$641$119,158$119,799
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephanie SilvermanExecutive DirectorFT$145,646$55,517$201,163

Board Members and Trustees

NameTitle
Eric HolderChair
Jennifer EberleVice Chair
Claire Sisco KingDirector
Eddie Wright-riosDirector
Jeffrey WilliamsDirector
Joe HillDirector
Jonathan WatersDirector
Matt AdamsDirector
Matt PotempaDirector
Nadine De La RosaDirector
Jane AlvisDirector (end 4/24)
John SloopDirector (end 4/24)
Leigh WaltonDirector (end 4/24)
Rosemary RamseyDirector (end 4/24)
Andrew ComegnaDirector (start 5/24)
Chris ClarkDirector (start 5/24)
Chris PritchettDirector (start 5/24)
Darrell UrbanDirector (start 5/24)
Jeff WoodsDirector (start 5/24)
Kashif GrahamDirector (start 5/24)
Sarah ChildressDirector (start 5/24)
Tara LittleDirector (start 5/24)
Katie BurdetteSecretary
Clay RisingerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Agile TicketingTicketing Services3810 CENTRAL PIKE STE 301, Hermitage, TN 37076$172,460
Revenue and Support

Revenue Composition

Contributions and Grants
$617,551
Program Service Revenue
$2,162,704
Investment Income
$140,503
Other Revenue
$780,380
All Other Contributions
$443,624
Change in Net Assets
$183,824

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 AmountValuation Method
Other Non Cash Contri Table168$69,723Auction Proceeds
Total Noncash Contributions168$69,723-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,108,304
Revenue Not Reported on Financial Statements
$-407,166
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-407,166
Total Revenue per Audited Statements
$4,108,304
Total Revenue per Form 990
$3,701,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,873,775
Salaries, Compensation, and Employee Benefits$1,643,539
Total Fundraising Expense$193,012
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,051,005$93,662$84,523$1,229,190
Depreciation Depletion$269,036$2,043-$271,079
Current Officers, Directors, Trustees, and Key Employees$60,349$90,523$50,291$201,163
Occupancy$159,858$14,105$14,105$188,068
Advertising$152,136-$15,838$167,974
Other Employee Benefits$103,170$299$3,551$107,020
Payroll Taxes$83,871$12,740$9,555$106,166
Office Expenses$56,657-$14,322$70,979
Fees for Services Other$42,982$11,735$827$55,544
Travel$41,769--$41,769
Insurance$24,328$7,682-$32,010
Fees for Services Accounting-$27,114-$27,114
Other Expenses$22,308$2,884-$22,308
All Other Expenses$19,059--$19,059
Total Functional Expenses$3,061,515$262,787$193,012$3,517,314

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,924,479
Expenses per Audited Statements$3,517,314
Total Expenses per Form 990$3,517,314
Expenses Not Reported on Form 990$407,165
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 Direct Expenses$136,174
Fundraising Gross Income$134,580
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Red Carpet Evening$159,093$112,666$83,691$28,975
Film Trivia Night$32,914$21,914$629$21,285
Total Events$192,007$134,580$136,174$-1,594
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$111,896
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The belcourt treasurer, executive director, chair and members of the audit and finance committee review the return prior to filing.”

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

“The organization has a conflict of interest policy that covers its directors and officers. The conflict of interest policy is distributed and signed annually. If a potential conflict of interest relationship exists, the relationship must be disclosed to the board of directors or the committee who then authorize, approve, or ratify the contract or transaction in question by a vote or consent sufficient for the purpose without counting the votes or consents of such interested director or officer.”

Form 990, Part VI, Section B, Line 15

“Executive director compensation is reviewed annually by the board of directors who determine any changes. The audit & finance committee approve an annual cost-of-living increase that is worked into the budget. Raises above the percentage are made based on recommendation by the executive director to the board or executive committee.”

Form 990, Part VI, Section C, Line 19

“The belcourt posts all its information on giving matters and the information is included in the guidestar listings.”

Filing and Contact Details

Filer

Filer Name
Belcourt Theatre Inc
EIN
62-1770620
Phone
6158463150
Address
2102 BELCOURT AVENUE, NASHVILLE, TN 37212

Signing Officer

Name
Stephanie Silverman
Title
Executive Director
Phone
6158463150
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Silverman
Formed
1999
Legal Domicile
Tn
Voting Board Members
20
Independent Board Members
20
Employees
51
Volunteers
34

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
555 GREAT CIRCLE ROAD, NASHVILLE, TN 37228
Preparer
Frances E Leahy
Phone
6152427351
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process is the same as in the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Management performs an evaluation of all income tax positions taken or expected to be taken in the course of preparing the belcourt's income tax returns to determine whether the income tax positions meet a "more likely than not" standard of being sustained under examination of all income tax positions taken on all open income tax returns and has determined that there were no positions taken that do not meet the "more likely than not" standard. Accordingly, there are no provisions for income taxes, penalties or interest receivable or payable relating to uncertain income tax positions in the accompanying financial statements.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Direct fundraising expenses -136,174. Cost of goods sold -270,992.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 136,174. Cost of goods sold 270,992. Rounding -1.”

Raw XML AppendixShowing 400 of 663 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/PrincipalOfficerNm0STEPHANIE SILVERMAN
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