Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.14x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
83rd percentile
Higher net margin than 83% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Balance Sheet
Assets
Up$275,721
Up $165,364 (+150%) from 2021
Net Assets
Up$236,521
Up $126,164 (+114%) from 2021
Liabilities
Up$39,200
Up $39,200 from 2021
Revenue And Expenses
Revenue
Up$246,439
Up $199,137 (+421%) from 2021
Expenses
Up$166,204
Up $132,810 (+398%) from 2021
Net Income
Up$80,235
Up $66,327 (+477%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2022 to Aug 31, 2023
- Signed
- Jan 11, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $246,439
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 | $199,541 | $243,820 | ▲ $44,279 |
| Cash and Non-Interest-Bearing Accounts | $20,945 | $31,901 | ▲ $10,956 |
| Total Assets | $220,486 | $275,721 | ▲ $55,235 |
| Liabilities | |||
| Other Liabilities | $64,200 | $39,200 | ▼ $25,000 |
| Total Liabilities | $64,200 | $39,200 | ▼ $25,000 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $156,286 | $236,521 | ▲ $80,235 |
| Total Net Assets Fund Balance | $156,286 | $236,521 | ▲ $80,235 |
| Total Liabilities and Net Assets / Fund Balance | $220,486 | $275,721 | ▲ $55,235 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $-9,288 | $9,288 | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Mark Graham | President |
| Steele Moegle | Secretary |
| Jim Moore | Treasurer |
| Mary Belle Tuten | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $100,084
- Program Service Revenue
- $146,353
- Investment Income
- $2
- Other Revenue
- $0
- All Other Contributions
- $28,563
- Change in Net Assets
- $80,235
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $166,204 |
| 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 | $102,118 | - | - | $102,118 |
| Office Expenses | $8,169 | $19,996 | - | $28,165 |
| Occupancy | $17,751 | $1,473 | - | $19,224 |
| Insurance | $8,269 | - | - | $8,269 |
| Depreciation Depletion | $5,272 | - | - | $5,272 |
| Interest | - | $2,568 | - | $2,568 |
| Advertising | $588 | - | - | $588 |
| Total Functional Expenses | $142,167 | $24,037 | $0 | $166,204 |
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
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Building Loan | $39,200 |
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
- 2024-01-11
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Mark Graham
- 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, 2022 and ending august 31, 2023, ruston community theatre produced and staged seven productions having a 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 seven productions had four performances for audiences of all ages with three of seven productions having two additional performances each for school age audiences. The thirty-four total performances of the production season drew a community audience of approximately 12,000. Additionally, the cast and crew of the seven productions totaled approximately 275 amateur performers and production 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, 2021 and ending august 31, 2022, ruston community theatre produced and staged seven productions having a diversity of themes and content, including comedy, drama, and musical, with two of the seven productions staged especially for a youth cast ranging in age from 8 years to 18 years. Each of the seven productions had four performances for audiences of all ages with three of the seven productions having two additional performances for school age audiences. The thirty-four total performances of the production season drew a community audience of approximately 14,300. Additionally, the cast and crew of the productions totaled approximstely 375 amateur performers and production support individuals of all ages and backgrounds drawn from the community. Additionally, on halloween in 2021, as a community and fundraising event for rct, the management of a local carwash asked rct to team with the carwash for a halloween carwash event. 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 0 net unrealized loss on investments 0”
Raw XML Appendix310 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.
| Path | # | Value |
|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | USING LOCAL AMATEUR TALENT TO PROVIDE LIVE THEATER ARTS AND ENTERTAINMENT TO THE COMMUNITY. |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 588 |
| IRS990/AllOtherContributionsAmt | 0 | 28563 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JIM MOORE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3182558934 |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 71270 |
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| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 20945 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 31901 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYContributionsGrantsAmt | 0 | 100084 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYOtherRevenueAmt | 0 | 0 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 80235 |
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| IRS990/CYTotalExpensesAmt | 0 | 166204 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 246439 |
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| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5272 |
| IRS990/Desc | 0 | FOR ITS PRODUCTION SEASON AND FISCAL YEAR BEGINNING SEPTEMBER 1, 2021 AND ENDING AUGUST 31, 2022, RUSTON COMMUNITY THEATRE PRODUCED AND STAGED SEVEN PRODUCTIONS HAVING A DIVERSITY OF THEMES AND CONTENT, INCLUDING COMEDY, DRAMA, AND MUSICAL, WITH TWO OF THE SEVEN PRODUCTIONS STAGED ESPECIALLY FOR A YOUTH CAST RANGING IN AGE FROM 8 YEARS TO 18 YEARS. EACH OF THE SEVEN PRODUCTIONS HAD FOUR PERFORMANCES FOR AUDIENCES OF ALL AGES WITH THREE OF THE SEVEN PRODUCTIONS HAVING TWO ADDITIONAL PERFORMANCES FOR SCHOOL AGE AUDIENCES. THE THIRTY-FOUR TOTAL PERFORMANCES OF THE PRODUCTION SEASON DREW A COMMUNITY AUDIENCE OF APPROXIMATELY 14,300. ADDITIONALLY, THE CAST AND CREW OF THE PRODUCTIONS TOTALED APPROXIMSTELY 375 AMATEUR PERFORMERS AND PRODUCTION SUPPORT INDIVIDUALS OF ALL AGES AND BACKGROUNDS DRAWN FROM THE COMMUNITY. ADDITIONALLY, ON HALLOWEEN IN 2021, AS A COMMUNITY AND FUNDRAISING EVENT FOR RCT, THE MANAGEMENT OF A LOCAL CARWASH ASKED RCT TO TEAM WITH THE CARWASH FOR A HALLOWEEN CARWASH EVENT. 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. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 131144 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 102118 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 102118 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARK GRAHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | STEELE MOEGLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JIM MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARY BELLE TUTEN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GovernmentGrantsAmt | 0 | 71521 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 246439 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8269 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8269 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 2568 |
| IRS990/InterestGrp/TotalAmt | 0 | 2568 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 9288 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 199541 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 243820 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 253108 |
| IRS990/LegalDomicileStateCd | 0 | LA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | USING LOCAL AMATEUR TALENT TO PROVIDE LIVE THEATER ARTS AND ENTERTAINMENT TO THE COMMUNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 156286 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 236521 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 156286 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 236521 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1473 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 17751 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 19224 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 19996 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8169 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28165 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 64200 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 39200 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | MARK GRAHAM |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SHOW TICKET REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PARTICIPANT FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PROGRAM ADVERTISEMENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 108672 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 23150 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 9731 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 4800 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 108672 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 23150 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 9731 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 4800 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PLEASE REFER TO FIST EXEMPT PURPOSE ACCOMPLISHMENT. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 11023 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 21964 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -702 |
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| IRS990/PYTotalExpensesAmt | 0 | 157574 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 80235 |
| IRS990/RelatedEntityInd | 0 | false |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 21964 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 146355 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 181539 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 34374 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 73160 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 56560 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 491988 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 644152 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 246439 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 203503 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 47302 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 86082 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 60826 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 644152 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 246439 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 203503 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 47302 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 86082 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 60826 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 644152 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | -9288 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 9288 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 39200 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | BUILDING LOAN |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | -9288 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 39200 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FOR ITS PRODUCTION SEASON AND FISCAL YEAR BEGINNING SEPTEMBER 1, 2022 AND ENDING AUGUST 31, 2023, RUSTON COMMUNITY THEATRE PRODUCED AND STAGED SEVEN PRODUCTIONS HAVING A 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 SEVEN PRODUCTIONS HAD FOUR PERFORMANCES FOR AUDIENCES OF ALL AGES WITH THREE OF SEVEN PRODUCTIONS HAVING TWO ADDITIONAL PERFORMANCES EACH FOR SCHOOL AGE AUDIENCES. THE THIRTY-FOUR TOTAL PERFORMANCES OF THE PRODUCTION SEASON DREW A COMMUNITY AUDIENCE OF APPROXIMATELY 12,000. ADDITIONALLY, THE CAST AND CREW OF THE SEVEN PRODUCTIONS TOTALED APPROXIMATELY 275 AMATEUR PERFORMERS AND PRODUCTION 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/ExplanationTxt | 1 | FOR ITS PRODUCTION SEASON AND FISCAL YEAR BEGINNING SEPTEMBER 1, 2021 AND ENDING AUGUST 31, 2022, RUSTON COMMUNITY THEATRE PRODUCED AND STAGED SEVEN PRODUCTIONS HAVING A DIVERSITY OF THEMES AND CONTENT, INCLUDING COMEDY, DRAMA, AND MUSICAL, WITH TWO OF THE SEVEN PRODUCTIONS STAGED ESPECIALLY FOR A YOUTH CAST RANGING IN AGE FROM 8 YEARS TO 18 YEARS. EACH OF THE SEVEN PRODUCTIONS HAD FOUR PERFORMANCES FOR AUDIENCES OF ALL AGES WITH THREE OF THE SEVEN PRODUCTIONS HAVING TWO ADDITIONAL PERFORMANCES FOR SCHOOL AGE AUDIENCES. THE THIRTY-FOUR TOTAL PERFORMANCES OF THE PRODUCTION SEASON DREW A COMMUNITY AUDIENCE OF APPROXIMATELY 14,300. ADDITIONALLY, THE CAST AND CREW OF THE PRODUCTIONS TOTALED APPROXIMSTELY 375 AMATEUR PERFORMERS AND PRODUCTION SUPPORT INDIVIDUALS OF ALL AGES AND BACKGROUNDS DRAWN FROM THE COMMUNITY. ADDITIONALLY, ON HALLOWEEN IN 2021, AS A COMMUNITY AND FUNDRAISING EVENT FOR RCT, THE MANAGEMENT OF A LOCAL CARWASH ASKED RCT TO TEAM WITH THE CARWASH FOR A HALLOWEEN CARWASH EVENT. 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/ExplanationTxt | 2 | PLEASE REFER TO FIST EXEMPT PURPOSE ACCOMPLISHMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | NET UNREALIZED GAINS ON INVESTMENTS 0 NET UNREALIZED LOSS ON INVESTMENTS 0 |
| 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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| IRS990/TaxablePartyNotificationInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 275721 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 275721 |
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| IRS990/TotalContributionsAmt | 0 | 100084 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 24037 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 142167 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 166204 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 64200 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 39200 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 64200 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 39200 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 156286 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 236521 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 11023 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 142167 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 146353 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 146355 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 220486 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 275721 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 1809 NORTH POINTE LANE SUITE 202 |
| IRS990/USAddress/CityNm | 0 | RUSTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990/USAddress/ZIPCd | 0 | 71270 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
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| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JIM MOORE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3182511834 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-01-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | RUSTON COMMUNITY THEATRE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | RUST |
| ReturnHeader/Filer/EIN | 0 | 720835780 |
| ReturnHeader/Filer/PhoneNum | 0 | 3182558934 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 456 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | RUSTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | LA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 712730456 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 814761514 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HENNIGAN & WILT CPAS INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1503 GOODWIN RD STE 1 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | RUSTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | LA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 71270 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3182559305 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-01-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | HENNIGAN WILT CPAS INC |
| ReturnHeader/ReturnTs | 0 | 2024-02-04T15:20:30-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JIM |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | MOORE |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-08-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $275,721
- Liabilities
- $39,200
- Net assets
- $236,521
- Revenue
- $246,439
- Expenses
- $166,204
- Net income
- $80,235