Civic Intelligence

Ariel Theatrical Inc

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.

320 S Main StSalinas, CA 93901-3101

www.arieltheatrical.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.18x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.27x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

20th percentile

-9.7%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

1.1%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,631,250Liabilities 2011: $232,945Net Assets 2011: $1,398,3052011Assets 2012: $1,530,381Liabilities 2012: $215,188Net Assets 2012: $1,315,1932012Assets 2013: $1,460,820Liabilities 2013: $200,496Net Assets 2013: $1,260,3242013Assets 2014: $1,390,868Liabilities 2014: $198,169Net Assets 2014: $1,192,6992014Assets 2015: $1,301,256Liabilities 2015: $191,255Net Assets 2015: $1,110,0012015Assets 2016: $1,348,422Liabilities 2016: $193,979Net Assets 2016: $1,154,4432016Assets 2017: $1,293,478Liabilities 2017: $178,851Net Assets 2017: $1,114,6272017Assets 2018: $1,217,574Liabilities 2018: $180,080Net Assets 2018: $1,037,4942018Assets 2019: $1,143,121Liabilities 2019: $184,927Net Assets 2019: $958,1942019Assets 2020: $1,156,011Liabilities 2020: $223,119Net Assets 2020: $932,8922020Assets 2021: $1,073,027Liabilities 2021: $224,354Net Assets 2021: $848,6732021Assets 2022: $1,080,106Liabilities 2022: $156,261Net Assets 2022: $923,8452022Assets 2023: $995,085Liabilities 2023: $154,425Net Assets 2023: $840,6602023Assets 2024: $898,506Liabilities 2024: $157,606Net Assets 2024: $740,9002024

Highlighted filing

2024

Assets$898,506
Liabilities$157,606
Net Assets$740,900

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $492,800Expenses 2011: $455,842Net Income 2011: $36,9582011Revenue 2012: $389,725Expenses 2012: $471,637Net Income 2012: -$81,9122012Revenue 2013: $375,690Expenses 2013: $430,559Net Income 2013: -$54,8692013Revenue 2014: $351,061Expenses 2014: $418,686Net Income 2014: -$67,6252014Revenue 2015: $318,716Expenses 2015: $401,414Net Income 2015: -$82,6982015Revenue 2016: $475,340Expenses 2016: $430,898Net Income 2016: $44,4422016Revenue 2017: $480,296Expenses 2017: $511,634Net Income 2017: -$31,3382017Revenue 2018: $466,965Expenses 2018: $546,698Net Income 2018: -$79,7332018Revenue 2019: $511,427Expenses 2019: $596,869Net Income 2019: -$85,4422019Revenue 2020: $353,283Expenses 2020: $369,365Net Income 2020: -$16,0822020Revenue 2021: $333,433Expenses 2021: $397,282Net Income 2021: -$63,8492021Revenue 2022: $516,573Expenses 2022: $521,644Net Income 2022: -$5,0712022Revenue 2023: $568,584Expenses 2023: $611,207Net Income 2023: -$42,6232023Revenue 2024: $574,623Expenses 2024: $668,810Net Income 2024: -$94,1872024

Highlighted filing

2024

Revenue$574,623
Expenses$668,810
Net Income-$94,187

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.90$0.16$0.74$0.57$0.67$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.00$0.15$0.84$0.57$0.61$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.16$0.92$0.52$0.52$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.07$0.22$0.85$0.33$0.40$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.16$0.22$0.93$0.35$0.37$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.14$0.18$0.96$0.51$0.60$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.22$0.18$1.04$0.47$0.55$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.29$0.18$1.11$0.48$0.51$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.35$0.19$1.15$0.48$0.43$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.30$0.19$1.11$0.32$0.40$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.39$0.20$1.19$0.35$0.42$0.07
2013Summary only. Only limited summary data is available for this year.$1.46$0.20$1.26$0.38$0.43$0.05
2012Summary only. Only limited summary data is available for this year.$1.53$0.22$1.32$0.39$0.47$0.08
2011Summary only. Only limited summary data is available for this year.$1.63$0.23$1.40$0.49$0.46$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Jul 16, 2025
Return Version
2023v6.0
Gross Receipts
$574,623
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$803,597$1,336,305$2,139,902
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mandy AllenChairman
Gail HigginbothamArtistic Director
Angela LavoratoTrustee
Becky McdillTrustee
Diane ChatwinTrustee
Frank KraghTrustee
Gabriela Lopez ChavezTrustee
Diana Lavorato SnellCo-treasurer
John LavoratoCo-treasurer
Andrea HayesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$285,263
Program Service Revenue
$289,360
Investment Income
$0
Other Revenue
$0
All Other Contributions
$285,263
Change in Net Assets
$-94,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Clearing$7,949
Credit Card Payable$2,889
Other$2,126
Boe Sales Tax$325
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

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.

Form 990, Page 6, Part VI, Line 12C

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.

Form 990, Page 6, Part VI, Line 15A

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.

Form 990, Page 6, Part VI, Line 15B

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.

Form 990, Page 6, Part VI, Line 19

Copies of the doucments are provided upon request.

Filing and Contact Details

Filer

Filer Name
Ariel Theatrical Inc
EIN
77-0237961
Address
320 S MAIN ST, SALINAS, CA 93901-3101

Signing Officer

Name
Diana Lavorato Snell
Title
Co-treasurer
Phone
8317750976
Signed
2025-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gail Higginbotham
Formed
1989
Voting Board Members
10
Independent Board Members
10
Employees
7

Preparer

Firm
Lavorato & Darling Inc
Address
246 CAPITOL ST, SALINAS, CA 93901-2625
Preparer
John E Lavorato
Phone
8314229083
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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.

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

See description under 1st exempt purpose accomplishment.

Form 990, Part XI, Line 9

Book / tax depreciation difference -5,573

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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/ExplanationTxt0ARIEL 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/ExplanationTxt1SEE DESCRIPTION UNDER 1ST EXEMPT PURPOSE ACCOMPLISHMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A 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/ExplanationTxt3THE 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/ExplanationTxt4THE 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/ExplanationTxt5THE 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/ExplanationTxt6COPIES OF THE DOUCMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE -5,573
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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ReturnHeader/BusinessOfficerGrp/PersonNm0DIANA LAVORATO SNELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-TREASURER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-16
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN E LAVORATO
ReturnHeader/ReturnTs02025-07-17T11:48:51-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

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