Civic Intelligence

Ruston Community Theatre

990 • Fiscal year 2024 • EIN 72-0835780

Sep 01, 2023 to Aug 31, 2024 • Filed on Jan 23, 2025

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.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

60th percentile

7.8%

Faster asset growth than 60% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

4.7%

Faster revenue growth than 52% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$297,291

Up $21,570 (+7.8%) from 2023

Net Assets

Up

$297,291

Up $60,770 (+26%) from 2023

Liabilities

Down

$0

Down $39,200 (-100%) from 2023

Revenue

Up

$257,946

Up $11,507 (+4.7%) from 2023

Expenses

Up

$212,952

Up $46,748 (+28%) from 2023

Net Income

Down

$44,994

Down $35,241 (-44%) from 2023

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

2024

Assets$297,291
Liabilities$0
Net Assets$297,291

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

2024

Revenue$257,946
Expenses$212,952
Net Income$44,994
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jan 23, 2025
Return Version
2023v6.0
Gross Receipts
$257,946
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$253,109$253,109→ $0
Cash and Non-Interest-Bearing Accounts$31,901$44,182▲ $12,281
Total Assets$285,010$297,291▲ $12,281
Liabilities
Other Liabilities$39,200--
Total Liabilities$39,200$0▼ $39,200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$245,809$297,291▲ $51,482
Total Net Assets Fund Balance$245,809$297,291▲ $51,482
Total Liabilities and Net Assets / Fund Balance$285,009$297,291▲ $12,282

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$134,300-$134,300
Leasehold Improvements$103,887-$103,887
Land$14,922-$14,922
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$95,700
Program Service Revenue
$162,246
Investment Income
$0
Other Revenue
$0
All Other Contributions
$34,637
Change in Net Assets
$44,994
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$212,952
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
Fees for Services Management$90,153--$90,153
Office Expenses$10,478$42,584-$53,062
Occupancy$19,184$30,356-$49,540
Insurance$10,888--$10,888
Depreciation Depletion$6,490--$6,490
Interest-$1,716-$1,716
Advertising$1,103--$1,103
Total Functional Expenses$138,296$74,656$0$212,952
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

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
Jim Moore
Title
Treasurer
Phone
3182511834
Signed
2025-01-23
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, 2023 and ending august 31, 2024, ruston community theatre produced and staged seven 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 seven productions had four performances for audiences of all ages with two of seven productions having two additional performances each for school age audiences. The thirty-two total performances of the production season drew a community audience of approximately 10,700. Additionally, the cast and crew of the seven productions totaled approximately 250 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, 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

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 Appendix311 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/ExplanationTxt0FOR ITS PRODUCTION SEASON AND FISCAL YEAR BEGINNING SEPTEMBER 1, 2023 AND ENDING AUGUST 31, 2024, RUSTON COMMUNITY THEATRE PRODUCED AND STAGED SEVEN 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 SEVEN PRODUCTIONS HAD FOUR PERFORMANCES FOR AUDIENCES OF ALL AGES WITH TWO OF SEVEN PRODUCTIONS HAVING TWO ADDITIONAL PERFORMANCES EACH FOR SCHOOL AGE AUDIENCES. THE THIRTY-TWO TOTAL PERFORMANCES OF THE PRODUCTION SEASON DREW A COMMUNITY AUDIENCE OF APPROXIMATELY 10,700. ADDITIONALLY, THE CAST AND CREW OF THE SEVEN PRODUCTIONS TOTALED APPROXIMATELY 250 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/ExplanationTxt1FOR 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/ExplanationTxt2PLEASE REFER TO FIST EXEMPT PURPOSE ACCOMPLISHMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 6,490 NET UNREALIZED GAINS ON INVESTMENTS 0 NET UNREALIZED LOSS ON INVESTMENTS 0 ROUNDING -2 TOTAL 6,488
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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IRS990/TotalOtherProgSrvcExpenseAmt013674
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03182511834
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RUSTON COMMUNITY THEATRE
ReturnHeader/Filer/BusinessNameControlTxt0RUST
ReturnHeader/Filer/EIN0720835780
ReturnHeader/Filer/PhoneNum03182558934
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 456
ReturnHeader/Filer/USAddress/CityNm0RUSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd0712730456
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814761514
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HENNIGAN & WILT CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01503 GOODWIN RD STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RUSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd071270
ReturnHeader/PreparerPersonGrp/PhoneNum03182559305
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HENNIGAN WILT CPAS INC
ReturnHeader/ReturnTs02025-02-03T18:30:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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