Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
EIN 77-0237961 • 501(c)3 • Salinas, CA
Profile
Ariel theatrical seeks to use the art and discipline of theatre to inspire young people to understand that personal integrity, respect for others and an acceptance of responsibility for choices made are the keys to building a principled and productive life.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Down$898,506
Down $96,579 (-9.7%) from 2023
Liabilities
Up$157,606
Up $3,181 (+2.1%) from 2023
Net Assets
Down$740,900
Down $99,760 (-12%) from 2023
Revenue
Up$574,623
Up $6,039 (+1.1%) from 2023
Expenses
Up$668,810
Up $57,603 (+9.4%) from 2023
Net Income
Down-$94,187
Down $51,564 (-121%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Ariel theatrical seeks to use the art and discipline of theatre to inspire young people to understand that personal integrity, respect for others and an acceptance of responsibility for choices made are the keys to building a principled and productive life.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $845,440 | $803,597 | ▼ $41,843 |
| Cash and Non-Interest-Bearing Accounts | $143,527 | $90,890 | ▼ $52,637 |
| Accounts Receivable | $5,704 | $3,102 | ▼ $2,602 |
| Intangible Assets | - | $503 | - |
| Inventories for Sale or Use | $414 | $414 | → $0 |
| Total Assets | $995,085 | $898,506 | ▼ $96,579 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $147,626 | $142,715 | ▼ $4,911 |
| Other Liabilities | $5,801 | $13,289 | ▲ $7,488 |
| Accounts Payable and Accrued Expenses | $998 | $1,602 | ▲ $604 |
| Total Liabilities | $154,425 | $157,606 | ▲ $3,181 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $840,660 | $740,900 | ▼ $99,760 |
| Total Net Assets Fund Balance | $840,660 | $740,900 | ▼ $99,760 |
| Total Liabilities and Net Assets / Fund Balance | $995,085 | $898,506 | ▼ $96,579 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $803,597 | $1,336,305 | $2,139,902 |
| Name | Title |
|---|---|
| Mandy Allen | Chairman |
| Gail Higginbotham | Artistic Director |
| Angela Lavorato | Trustee |
| Becky Mcdill | Trustee |
| Diane Chatwin | Trustee |
| Frank Kragh | Trustee |
| Gabriela Lopez Chavez | Trustee |
| Diana Lavorato Snell | Co-treasurer |
| John Lavorato | Co-treasurer |
| Andrea Hayes | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $434,375 |
| Other Expenses | $234,435 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | $400,707 | - | $400,707 |
| Depreciation Depletion | $47,840 | - | - | $47,840 |
| All Other Expenses | $31,821 | $4,199 | - | $36,020 |
| Payroll Taxes | - | $33,668 | - | $33,668 |
| Insurance | $9,432 | $13,820 | - | $23,252 |
| Royalties | $18,978 | - | - | $18,978 |
| Other Expenses | $16,808 | - | - | $16,808 |
| Office Expenses | - | $7,942 | - | $7,942 |
| Fees for Services Accounting | - | $6,905 | - | $6,905 |
| Interest | $1,734 | $4,640 | - | $6,374 |
| Advertising | $392 | $278 | - | $670 |
| Total Functional Expenses | $196,651 | $472,159 | $0 | $668,810 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Credit Card Clearing | $7,949 |
| Credit Card Payable | $2,889 |
| Other | $2,126 |
| Boe Sales Tax | $325 |
“A draft of the form 990 should be ready for review by the finance committe no later than one month prior to the filing deadline. They will have no more than two weeks to complete their review. Any questions, comments or suggested revisions will be discussed with the preparer of the form 990. Any revisions necessary will be made to ensure that the form 990 is filed on a timely basis. After filing the form 990, the finance committee will make a presentation to the full board of trustees regarding their review of the form 990.”
“The board of trustees shall complete a conflict of interest disclosure statement annually. The finance committee will review them and advise the board of trustees of any conflicts that needs to be resolved.”
“The organization shall satisfy all three prongs of the rebuttable presumption set forth in the internal revenue code section 4958 regarding the intermediate sanctions: 1. Compensation arrangement approved in advanced by board of trustees. This group shall be composed of persons who do not have a conflict of interest with respect to the compensation arrangement. 2. Board of trustees shall contemporaneously document their basis for making its reasonable compensation determination as follows: 3. Board of trustees shall contemporaneously document their basis for making its reasonable compensatioin determination as follows: - terms of the approved compensation and the date approved by the board of trustees. - board of trustees present during the debate on the compensation amount and those who voted on it and how they voted on it. - descrition of the comparability data obtained and relied upon and how such data was obtained. - any actions by the board of trustees having a conflict of interest (e.g. Disclosure of the conflict of interest; recusal from the discussion). - documenation of the basis for the compensation determination before the later of the next board of trustees meeting or 60 days after the final actions of the authorized body taken. The individuals whose compensation is being discussed not be present during such discussions. The reasonable compensation discussion shall be undertaken by the board of trustees at least annually.”
“The organization shall satisfy all three prongs of the rebuttable presumption set forth in the internal revenue code section 4958 regarding intermediate sanctions: 1. Compensation arrangement approved in advanced by board of trustees. This group shall be composed of persons who do not have a conflict of interest with respect to the compensation arrangement. 2. Before making the reasonable compensation determination, the board of trustees relied upon comparability data (comparability data includes compensation paid by comparable and similarly situated entities) in deciding whether to approve the compensation. 3. Board of trustees shall contemporaneously document their basis for making its reasonable compensation determination as follows: - terms of the approved compensation and the date approved by the board of trustees. - board of trustees present during the debate on the compensation amount and those who voted on it and how they voted on it. - description of the comparability data obtained and relied upon and how such data was obtained. - any actions by the board of trustees having a conflict of interest (e.g. Disclosure of the conflict of interest; recusal from the discussion). - documentation of the basis for the compensation determination before the later of the board of trustees meeting or 60 days after the final actions of the authorized body taken. The individuals whose compensation is being discussed not be present during such discussions. The reasonable compensation discussion shall be undertaken by the board of trustees at least annually.”
“Copies of the doucments are provided upon request.”
“Ariel theatrical seeks to use the art and discipline of theatre to inspire young people to understand that personal integrity, respect for others and an acceptance of responsibility for choices made are the keys to building a principled and productive life.”
“See description under 1st exempt purpose accomplishment.”
“Book / tax depreciation difference -5,573”
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/AccountsReceivableGrp/EOYAmt | 0 | 3102 |
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| IRS990/ActivityOrMissionDesc | 0 | ARIEL THEATRICAL SEEKS TO USE THE ART AND DISCIPLINE OF THEATRE TO INSPIRE YOUNG PEOPLE TO UNDERSTAND THAT PERSONAL INTEGRITY, RESPECT FOR OTHERS AND AN ACCEPTANCE OF RESPONSIBILITY FOR CHOICES MADE ARE THE KEYS TO BUILDING A PRINCIPLED AND PRODUCTIVE LIFE. |
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| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 392 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6905 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CREDIT CARD CLEARING |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CREDIT CARD PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | OTHER |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | BOE SALES TAX |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ARIEL THEATRICAL SEEKS TO USE THE ART AND DISCIPLINE OF THEATRE TO INSPIRE YOUNG PEOPLE TO UNDERSTAND THAT PERSONAL INTEGRITY, RESPECT FOR OTHERS AND AN ACCEPTANCE OF RESPONSIBILITY FOR CHOICES MADE ARE THE KEYS TO BUILDING A PRINCIPLED AND PRODUCTIVE LIFE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SEE DESCRIPTION UNDER 1ST EXEMPT PURPOSE ACCOMPLISHMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A DRAFT OF THE FORM 990 SHOULD BE READY FOR REVIEW BY THE FINANCE COMMITTE NO LATER THAN ONE MONTH PRIOR TO THE FILING DEADLINE. THEY WILL HAVE NO MORE THAN TWO WEEKS TO COMPLETE THEIR REVIEW. ANY QUESTIONS, COMMENTS OR SUGGESTED REVISIONS WILL BE DISCUSSED WITH THE PREPARER OF THE FORM 990. ANY REVISIONS NECESSARY WILL BE MADE TO ENSURE THAT THE FORM 990 IS FILED ON A TIMELY BASIS. AFTER FILING THE FORM 990, THE FINANCE COMMITTEE WILL MAKE A PRESENTATION TO THE FULL BOARD OF TRUSTEES REGARDING THEIR REVIEW OF THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF TRUSTEES SHALL COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. THE FINANCE COMMITTEE WILL REVIEW THEM AND ADVISE THE BOARD OF TRUSTEES OF ANY CONFLICTS THAT NEEDS TO BE RESOLVED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION SHALL SATISFY ALL THREE PRONGS OF THE REBUTTABLE PRESUMPTION SET FORTH IN THE INTERNAL REVENUE CODE SECTION 4958 REGARDING THE INTERMEDIATE SANCTIONS: 1. COMPENSATION ARRANGEMENT APPROVED IN ADVANCED BY BOARD OF TRUSTEES. THIS GROUP SHALL BE COMPOSED OF PERSONS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT. 2. BOARD OF TRUSTEES SHALL CONTEMPORANEOUSLY DOCUMENT THEIR BASIS FOR MAKING ITS REASONABLE COMPENSATION DETERMINATION AS FOLLOWS: 3. BOARD OF TRUSTEES SHALL CONTEMPORANEOUSLY DOCUMENT THEIR BASIS FOR MAKING ITS REASONABLE COMPENSATIOIN DETERMINATION AS FOLLOWS: - TERMS OF THE APPROVED COMPENSATION AND THE DATE APPROVED BY THE BOARD OF TRUSTEES. - BOARD OF TRUSTEES PRESENT DURING THE DEBATE ON THE COMPENSATION AMOUNT AND THOSE WHO VOTED ON IT AND HOW THEY VOTED ON IT. - DESCRITION OF THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW SUCH DATA WAS OBTAINED. - ANY ACTIONS BY THE BOARD OF TRUSTEES HAVING A CONFLICT OF INTEREST (E.G. DISCLOSURE OF THE CONFLICT OF INTEREST; RECUSAL FROM THE DISCUSSION). - DOCUMENATION OF THE BASIS FOR THE COMPENSATION DETERMINATION BEFORE THE LATER OF THE NEXT BOARD OF TRUSTEES MEETING OR 60 DAYS AFTER THE FINAL ACTIONS OF THE AUTHORIZED BODY TAKEN. THE INDIVIDUALS WHOSE COMPENSATION IS BEING DISCUSSED NOT BE PRESENT DURING SUCH DISCUSSIONS. THE REASONABLE COMPENSATION DISCUSSION SHALL BE UNDERTAKEN BY THE BOARD OF TRUSTEES AT LEAST ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION SHALL SATISFY ALL THREE PRONGS OF THE REBUTTABLE PRESUMPTION SET FORTH IN THE INTERNAL REVENUE CODE SECTION 4958 REGARDING INTERMEDIATE SANCTIONS: 1. COMPENSATION ARRANGEMENT APPROVED IN ADVANCED BY BOARD OF TRUSTEES. THIS GROUP SHALL BE COMPOSED OF PERSONS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT. 2. BEFORE MAKING THE REASONABLE COMPENSATION DETERMINATION, THE BOARD OF TRUSTEES RELIED UPON COMPARABILITY DATA (COMPARABILITY DATA INCLUDES COMPENSATION PAID BY COMPARABLE AND SIMILARLY SITUATED ENTITIES) IN DECIDING WHETHER TO APPROVE THE COMPENSATION. 3. BOARD OF TRUSTEES SHALL CONTEMPORANEOUSLY DOCUMENT THEIR BASIS FOR MAKING ITS REASONABLE COMPENSATION DETERMINATION AS FOLLOWS: - TERMS OF THE APPROVED COMPENSATION AND THE DATE APPROVED BY THE BOARD OF TRUSTEES. - BOARD OF TRUSTEES PRESENT DURING THE DEBATE ON THE COMPENSATION AMOUNT AND THOSE WHO VOTED ON IT AND HOW THEY VOTED ON IT. - DESCRIPTION OF THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW SUCH DATA WAS OBTAINED. - ANY ACTIONS BY THE BOARD OF TRUSTEES HAVING A CONFLICT OF INTEREST (E.G. DISCLOSURE OF THE CONFLICT OF INTEREST; RECUSAL FROM THE DISCUSSION). - DOCUMENTATION OF THE BASIS FOR THE COMPENSATION DETERMINATION BEFORE THE LATER OF THE BOARD OF TRUSTEES MEETING OR 60 DAYS AFTER THE FINAL ACTIONS OF THE AUTHORIZED BODY TAKEN. THE INDIVIDUALS WHOSE COMPENSATION IS BEING DISCUSSED NOT BE PRESENT DURING SUCH DISCUSSIONS. THE REASONABLE COMPENSATION DISCUSSION SHALL BE UNDERTAKEN BY THE BOARD OF TRUSTEES AT LEAST ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COPIES OF THE DOUCMENTS ARE PROVIDED UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | BOOK / TAX DEPRECIATION DIFFERENCE -5,573 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DIANA LAVORATO SNELL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CO-TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8317750976 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ARIEL THEATRICAL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ARIE |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 942557084 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LAVORATO & DARLING INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 246 CAPITOL ST |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN E LAVORATO |
| ReturnHeader/ReturnTs | 0 | 2025-07-17T11:48:51-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-10-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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