Civic Intelligence

Ruston Community Theatre

990 • Fiscal year 2021 • EIN 72-0835780

Sep 01, 2020 to Aug 31, 2021 • Filed on Jun 08, 2022

PO Box 456Ruston, LA 71273-0456

(318) 255-8934

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

74th percentile

29%

Higher net margin than 74% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

61st percentile

15%

Faster asset growth than 61% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

34th percentile

-16%

Faster revenue growth than 34% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$110,357

Up $14,055 (+15%) from 2020

Net Assets

Up

$110,357

Up $14,055 (+15%) from 2020

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Down

$47,302

Down $9,014 (-16%) from 2020

Expenses

Down

$33,394

Down $47,789 (-59%) from 2020

Net Income

Up

$13,908

Up $38,775 (+156%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $90,391Liabilities 2011: $02011Assets 2012: $92,642Liabilities 2012: $02012Assets 2013: $97,608Liabilities 2013: $02013Assets 2014: $104,263Net Assets 2014: $104,2632014Assets 2016: $104,385Net Assets 2016: $104,3852016Assets 2017: $125,382Net Assets 2017: $125,3822017Assets 2018: $126,162Net Assets 2018: $126,1622018Assets 2019: $118,569Liabilities 2019: $0Net Assets 2019: $118,5692019Assets 2020: $96,302Net Assets 2020: $96,3022020Assets 2021: $110,357Liabilities 2021: $0Net Assets 2021: $110,3572021Assets 2023: $275,721Liabilities 2023: $39,200Net Assets 2023: $236,5212023Assets 2024: $297,291Liabilities 2024: $0Net Assets 2024: $297,2912024Assets 2025: $324,191Liabilities 2025: $0Net Assets 2025: $324,1912025

Highlighted filing

2021

Assets$110,357
Liabilities$0
Net Assets$110,357

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $39,928Expenses 2011: $32,659Net Income 2011: $7,2692011Revenue 2012: $33,661Expenses 2012: $35,772Net Income 2012: -$2,1112012Revenue 2013: $39,424Expenses 2013: $33,127Net Income 2013: $6,2972013Revenue 2014: $52,841Expenses 2014: $52,961Net Income 2014: -$1202014Revenue 2016: $69,677Expenses 2016: $67,424Net Income 2016: $2,2532016Revenue 2017: $91,065Expenses 2017: $71,891Net Income 2017: $19,1742017Revenue 2018: $95,502Expenses 2018: $93,719Net Income 2018: $1,7832018Revenue 2019: $60,826Expenses 2019: $73,731Net Income 2019: -$12,9052019Revenue 2020: $56,316Expenses 2020: $81,183Net Income 2020: -$24,8672020Revenue 2021: $47,302Expenses 2021: $33,394Net Income 2021: $13,9082021Revenue 2023: $246,439Expenses 2023: $166,204Net Income 2023: $80,2352023Revenue 2024: $257,946Expenses 2024: $212,952Net Income 2024: $44,9942024Revenue 2025: $222,977Expenses 2025: $202,565Net Income 2025: $20,4122025

Highlighted filing

2021

Revenue$47,302
Expenses$33,394
Net Income$13,908
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jun 8, 2022
Return Version
2020v4.0
Gross Receipts
$47,302
Mission and Program Overview

Mission

Using local amateur talent to provide live theater arts and entertainment to the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$46,898$60,808▲ $13,910
Savings and Temporary Cash Investments$49,404$49,549▲ $145
Total Assets$96,302$110,357▲ $14,055
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$96,302$110,357▲ $14,055
Total Net Assets Fund Balance$96,302$110,357▲ $14,055
Total Liabilities and Net Assets / Fund Balance$96,302$110,357▲ $14,055
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark GrahamPresident
Steele MoegleSecretary
Jim MooreTreasurer
Mary WatkinsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$12,928
Program Service Revenue
$34,274
Investment Income
$0
Other Revenue
$100
All Other Contributions
$1,197
Change in Net Assets
$13,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,394
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses-$14,683-$14,683
Fees for Services Management$14,145--$14,145
Insurance-$2,662-$2,662
Occupancy$1,600--$1,600
Advertising-$304-$304
Total Functional Expenses$15,745$17,649$0$33,394
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
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

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
Jim Moore
Title
Treasurer
Phone
3182511834
Signed
2022-06-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Graham
Legal Domicile
La
Voting Board Members
17
Independent Board Members
13
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, 2019 and ending august 31, 2020, ruston community theatre had planned for and schedules six productions having a diversity of themes and content, including comedy, drama, and musical, and two productions staged especially for a youth cast ranging from 8 years to 18 years. However, due to the covid 19 virus shutdown only three of the planned productions were produced and staged. The postponed plays have been rescheduled for the 2020-2021 production season. Of the three productions performed during the 2019-2020 season, one production had 4 performances, the second production had 5 performances, and the third production had 6 performances. The 15 total performances drew a community audience of approximately 5,300. Additionally, the cast and crew of the 3 productions totaled approximately 125 amateur performers and prduction support individuals of all ages and background 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, 2020 and ending august 31, 2021, ruston community theatre had tentatively planned for six productions having a diversity of themes and content, including comedy, drama, and musical, and two prdouctions staged especially for a youth cast ranging in age from 8 years to 18 years. However, as was the case for the 2019-2020 production season, the covid 19 virus shutdown resulted in the postponement and rescheduling of all but one of the planned productions. The postponed plays have been rescheduled for the 2021-2022 production season. The one production performed during the 2020-2021 sason was suessical jr. These one of the 2 planned productions staged especially for a youth cast. The production has 6 performances and drew a community audience of approximately 2,250. The cast of the production totaled approximstely 41 amateur youth performers ranging in ages from 9 to 17 years old, and a production crew of 20 adults. Additionally, on halloween in 2020, as a community and findraising even for rct the management of a local carwash asked rct to team with the carwash for a halloween carwash even. For this event rct provided a hallwoeen setting and decorations at the carwash, and performers, primarily youth, dressed in halloween costumes providing entertainment and handing out halloween treats. The carwash management shared a portion of the carwash revenues with ruston community theatre.

Form 990, Page 2, Part III, Line 4D

Please refer to fist exempt purpose accomplishment.

Form 990, Part XI, Line 9

Net unrealized gains on investments 147 net unrealized loss on investments 0 total 147

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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/ExplanationTxt0FOR ITS PRODUCTION SEASON AND FISCAL YEAR BEGINNING SEPTEMBER 1, 2019 AND ENDING AUGUST 31, 2020, RUSTON COMMUNITY THEATRE HAD PLANNED FOR AND SCHEDULES SIX PRODUCTIONS HAVING A DIVERSITY OF THEMES AND CONTENT, INCLUDING COMEDY, DRAMA, AND MUSICAL, AND TWO PRODUCTIONS STAGED ESPECIALLY FOR A YOUTH CAST RANGING FROM 8 YEARS TO 18 YEARS. HOWEVER, DUE TO THE COVID 19 VIRUS SHUTDOWN ONLY THREE OF THE PLANNED PRODUCTIONS WERE PRODUCED AND STAGED. THE POSTPONED PLAYS HAVE BEEN RESCHEDULED FOR THE 2020-2021 PRODUCTION SEASON. OF THE THREE PRODUCTIONS PERFORMED DURING THE 2019-2020 SEASON, ONE PRODUCTION HAD 4 PERFORMANCES, THE SECOND PRODUCTION HAD 5 PERFORMANCES, AND THE THIRD PRODUCTION HAD 6 PERFORMANCES. THE 15 TOTAL PERFORMANCES DREW A COMMUNITY AUDIENCE OF APPROXIMATELY 5,300. ADDITIONALLY, THE CAST AND CREW OF THE 3 PRODUCTIONS TOTALED APPROXIMATELY 125 AMATEUR PERFORMERS AND PRDUCTION SUPPORT INDIVIDUALS OF ALL AGES AND BACKGROUND FROM THE COMMUNITY. FORM 990, PART III, LINE 4D- ALL OTHER ACCOMPLISHMENTS PLEASE REFER TO FIRST EXEMPT PURPOSE ACCOMPLISHMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOR ITS PRODUCTION SEASON AND FISCAL YEAR BEGINNING SEPTEMBER 1, 2020 AND ENDING AUGUST 31, 2021, RUSTON COMMUNITY THEATRE HAD TENTATIVELY PLANNED FOR SIX PRODUCTIONS HAVING A DIVERSITY OF THEMES AND CONTENT, INCLUDING COMEDY, DRAMA, AND MUSICAL, AND TWO PRDOUCTIONS STAGED ESPECIALLY FOR A YOUTH CAST RANGING IN AGE FROM 8 YEARS TO 18 YEARS. HOWEVER, AS WAS THE CASE FOR THE 2019-2020 PRODUCTION SEASON, THE COVID 19 VIRUS SHUTDOWN RESULTED IN THE POSTPONEMENT AND RESCHEDULING OF ALL BUT ONE OF THE PLANNED PRODUCTIONS. THE POSTPONED PLAYS HAVE BEEN RESCHEDULED FOR THE 2021-2022 PRODUCTION SEASON. THE ONE PRODUCTION PERFORMED DURING THE 2020-2021 SASON WAS SUESSICAL JR. THESE ONE OF THE 2 PLANNED PRODUCTIONS STAGED ESPECIALLY FOR A YOUTH CAST. THE PRODUCTION HAS 6 PERFORMANCES AND DREW A COMMUNITY AUDIENCE OF APPROXIMATELY 2,250. THE CAST OF THE PRODUCTION TOTALED APPROXIMSTELY 41 AMATEUR YOUTH PERFORMERS RANGING IN AGES FROM 9 TO 17 YEARS OLD, AND A PRODUCTION CREW OF 20 ADULTS. ADDITIONALLY, ON HALLOWEEN IN 2020, AS A COMMUNITY AND FINDRAISING EVEN FOR RCT THE MANAGEMENT OF A LOCAL CARWASH ASKED RCT TO TEAM WITH THE CARWASH FOR A HALLOWEEN CARWASH EVEN. FOR THIS EVENT RCT PROVIDED A HALLWOEEN SETTING AND DECORATIONS AT THE CARWASH, AND PERFORMERS, PRIMARILY YOUTH, DRESSED IN HALLOWEEN COSTUMES PROVIDING ENTERTAINMENT AND HANDING OUT HALLOWEEN TREATS. THE CARWASH MANAGEMENT SHARED A PORTION OF THE CARWASH REVENUES WITH RUSTON COMMUNITY THEATRE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PLEASE REFER TO FIST EXEMPT PURPOSE ACCOMPLISHMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NET UNREALIZED GAINS ON INVESTMENTS 147 NET UNREALIZED LOSS ON INVESTMENTS 0 TOTAL 147
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01503 GOODWIN RD STE 1
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ReturnHeader/PreparerPersonGrp/PreparationDt02022-06-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HENNIGAN WILT CPAS INC
ReturnHeader/ReturnTs02022-06-16T14:16:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JIM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MOORE
ReturnHeader/TaxPeriodBeginDt02020-09-01
ReturnHeader/TaxPeriodEndDt02021-08-31
ReturnHeader/TaxYr02020

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