Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Ruston Community Theatre
EIN 72-0835780 • 501(c)3 • Ruston, LA
Profile
Using local amateur talent to provide live theater arts and entertainment to the community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Balance Sheet
Assets
Up$324,191
Up $26,900 (+9.0%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$324,191
Up $26,900 (+9.0%) from 2024
Revenue
Down$222,977
Down $34,969 (-14%) from 2024
Expenses
Down$202,565
Down $10,387 (-4.9%) from 2024
Net Income
Down$20,412
Down $24,582 (-55%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $324,191
- Liabilities
- $0
- Net assets
- $324,191
- Revenue
- $222,977
- Expenses
- $202,565
- Net income
- $20,412
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2024 to Aug 31, 2025
- Signed
- Nov 3, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $222,977
Mission and Program Overview
Mission
Using local amateur talent to provide live theater arts and entertainment to the community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $253,109 | $253,109 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $44,182 | $71,082 | ▲ $26,900 |
| Total Assets | $297,291 | $324,191 | ▲ $26,900 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $297,291 | $324,191 | ▲ $26,900 |
| Total Net Assets Fund Balance | $297,291 | $324,191 | ▲ $26,900 |
| Total Liabilities and Net Assets / Fund Balance | $297,291 | $324,191 | ▲ $26,900 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $134,300 | - | $134,300 |
| Leasehold Improvements | $103,887 | - | $103,887 |
| Land | $14,922 | - | $14,922 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Britton Kilpatrick | President |
| Steele Moegle | Secretary |
| Grace Joseph | Treasurer |
| Stephen Vessel | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $37,588
- Program Service Revenue
- $185,389
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $15,088
- Change in Net Assets
- $20,412
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $202,565 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $100,031 | - | - | $100,031 |
| Office Expenses | $12,414 | $41,016 | - | $53,430 |
| Occupancy | $20,290 | $6,384 | - | $26,674 |
| Insurance | $11,625 | - | - | $11,625 |
| Depreciation Depletion | $6,490 | - | - | $6,490 |
| Advertising | $4,315 | - | - | $4,315 |
| Total Functional Expenses | $155,165 | $47,400 | $0 | $202,565 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 11B
“The sitting treasurer of ruston community theatre reviews the completed form 990 and presents a report on the return and provides a copy to the board. The treasurer maintains a permanent record of the return.”
Form 990, Page 6, Part VI, Line 19
“Governing documents are made availabe to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Ruston Community Theatre
- EIN
- 72-0835780
- Phone
- 3182558934
- Address
- PO BOX 456, RUSTON, LA 71273-0456
Signing Officer
- Name
- Grace Joseph
- Title
- Treasurer
- Phone
- 3182511834
- Signed
- 2025-11-03
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Britton Kilpatrick
- Legal Domicile
- La
- Voting Board Members
- 4
- Independent Board Members
- 0
- Employees
- 0
Preparer
- Firm
- Hennigan & Wilt Cpas Inc
- Address
- 1503 GOODWIN RD STE 1, RUSTON, LA 71270
- Preparer
- Hennigan Wilt Cpas Inc
- Phone
- 3182559305
Supplemental Narrative
Additional Explanations
Form 990, Part III
“For its production season and fiscal year beginning september 1, 2024 and ending august 31, 2025, ruston community theatre produced and staged six productions. The productions had diversity of themes and content, including comedy, drama, and musicals, with two productions staged especially for a youth cast ranging from 8 years to 18 years. Each of the six productions had four performances for audiences of all ages with two of six productions having two additional performances each for school age audiences. The twenty-six total performances of the production season drew a community audience of approximately 8,600. Additionally, the cast and crew of the seven productions totaled approximately 175 amateur performers and production support individuals of all ages and backgrounds drawn from the community. Form 990, part iii, line 4d- all other accomplishments please refer to first exempt purpose accomplishment”
Form 990, Page 2, Part III, Line 4A
“For its production season and fiscal year beginning september 1, 2024 and ending august 31, 2025, ruston community theatre produced and staged six productions. The productions had diversity of themes and content, including comedy, drama, and musicals, with two of the six productions staged especially for a youth cast ranging in age from 8 years to 18 years. Each of the six productions had four performances for audiences of all ages with two of the six productions having two additional performances each for school age audiences. The twenty-six total performances of the production season drew a community audience totaling approximately 8,600. The cast and crew of the six productions totaled approximately 175 amateur performers and production support individuals of all ages and backgrounds drawn from the community.”
Form 990, Page 2, Part III, Line 4D
“Please refer to fist exempt purpose accomplishment.”
Form 990, Part XI, Line 9
“Book / tax depreciation difference 6,490 net unrealized gains on investments 0 net unrealized loss on investments 0 rounding -2 total 6,488”
Raw XML Appendix306 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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FOR ITS PRODUCTION SEASON AND FISCAL YEAR BEGINNING SEPTEMBER 1, 2024 AND ENDING AUGUST 31, 2025, RUSTON COMMUNITY THEATRE PRODUCED AND STAGED SIX PRODUCTIONS. THE PRODUCTIONS HAD DIVERSITY OF THEMES AND CONTENT, INCLUDING COMEDY, DRAMA, AND MUSICALS, WITH TWO PRODUCTIONS STAGED ESPECIALLY FOR A YOUTH CAST RANGING FROM 8 YEARS TO 18 YEARS. EACH OF THE SIX PRODUCTIONS HAD FOUR PERFORMANCES FOR AUDIENCES OF ALL AGES WITH TWO OF SIX PRODUCTIONS HAVING TWO ADDITIONAL PERFORMANCES EACH FOR SCHOOL AGE AUDIENCES. THE TWENTY-SIX TOTAL PERFORMANCES OF THE PRODUCTION SEASON DREW A COMMUNITY AUDIENCE OF APPROXIMATELY 8,600. ADDITIONALLY, THE CAST AND CREW OF THE SEVEN PRODUCTIONS TOTALED APPROXIMATELY 175 AMATEUR PERFORMERS AND PRODUCTION SUPPORT INDIVIDUALS OF ALL AGES AND BACKGROUNDS DRAWN FROM THE COMMUNITY. FORM 990, PART III, LINE 4D- ALL OTHER ACCOMPLISHMENTS PLEASE REFER TO FIRST EXEMPT PURPOSE ACCOMPLISHMENT |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FOR ITS PRODUCTION SEASON AND FISCAL YEAR BEGINNING SEPTEMBER 1, 2024 AND ENDING AUGUST 31, 2025, RUSTON COMMUNITY THEATRE PRODUCED AND STAGED SIX PRODUCTIONS. THE PRODUCTIONS HAD DIVERSITY OF THEMES AND CONTENT, INCLUDING COMEDY, DRAMA, AND MUSICALS, WITH TWO OF THE SIX PRODUCTIONS STAGED ESPECIALLY FOR A YOUTH CAST RANGING IN AGE FROM 8 YEARS TO 18 YEARS. EACH OF THE SIX PRODUCTIONS HAD FOUR PERFORMANCES FOR AUDIENCES OF ALL AGES WITH TWO OF THE SIX PRODUCTIONS HAVING TWO ADDITIONAL PERFORMANCES EACH FOR SCHOOL AGE AUDIENCES. THE TWENTY-SIX TOTAL PERFORMANCES OF THE PRODUCTION SEASON DREW A COMMUNITY AUDIENCE TOTALING APPROXIMATELY 8,600. THE CAST AND CREW OF THE SIX PRODUCTIONS TOTALED APPROXIMATELY 175 AMATEUR PERFORMERS AND PRODUCTION SUPPORT INDIVIDUALS OF ALL AGES AND BACKGROUNDS DRAWN FROM THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PLEASE REFER TO FIST EXEMPT PURPOSE ACCOMPLISHMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SITTING TREASURER OF RUSTON COMMUNITY THEATRE REVIEWS THE COMPLETED FORM 990 AND PRESENTS A REPORT ON THE RETURN AND PROVIDES A COPY TO THE BOARD. THE TREASURER MAINTAINS A PERMANENT RECORD OF THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS ARE MADE AVAILABE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK / TAX DEPRECIATION DIFFERENCE 6,490 NET UNREALIZED GAINS ON INVESTMENTS 0 NET UNREALIZED LOSS ON INVESTMENTS 0 ROUNDING -2 TOTAL 6,488 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HENNIGAN & WILT CPAS INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1503 GOODWIN RD STE 1 |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | HENNIGAN WILT CPAS INC |
| ReturnHeader/ReturnTs | 0 | 2025-12-18T11:08:03-05:00 |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-08-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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