Civic Intelligence

Opelika Community Theatre Inc

EIN 81-3853260 • 501(c)3 • Opelika, AL

Profile

Education and teaching theatre

2144 Hamilton Pl NOpelika, AL 36801
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

38th percentile

-3.6%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$5,900

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

40%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1,604 (-100%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

-$1,600

Down $3,204 (-200%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin38th percentile

Revenue

Up

$89,646

Up $25,824 (+40%) from 2024

Expenses

Up

$92,850

Up $26,808 (+41%) from 2024

Net Income

Down

-$3,204

Down $984 (-44%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$4.0K$2.0K$0-$2.0KAssets 2023: $3,824Net Assets 2023: $3,8242023Assets 2024: $1,604Net Assets 2024: $1,6042024Assets 2025: $0Net Assets 2025: -$1,6002025

Highlighted filing

2025

Assets$0
Liabilities-
Net Assets-$1,600
Open 2025 Filing

Operations Trend

Revenue Growth81st percentile

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

$100K$50K$0-$50KRevenue 2023: $52,623Expenses 2023: $55,197Net Income 2023: -$2,5742023Revenue 2024: $63,822Expenses 2024: $66,042Net Income 2024: -$2,2202024Revenue 2025: $89,646Expenses 2025: $92,850Net Income 2025: -$3,2042025

Highlighted filing

2025

Revenue$89,646
Expenses$92,850
Net Income-$3,204
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
-$1,600
Revenue
$89,646
Expenses
$92,850
Net income
-$3,204
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$1.60$89.6$92.9$3.20
2024Detailed filing. Detailed filing data is available for this year.$1.60$1.60$63.8$66.0$2.22
2023Detailed filing. Detailed filing data is available for this year.$3.82$3.82$52.6$55.2$2.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 12, 2026
Return Version
2025v4.0
Gross Receipts
$89,646
Mission and Program Overview

Mission

Education and teaching theatre

Program Services

DescriptionGrantsExpenses
PENGUIN PROJECT$3,000$3,000
BLACK HISTORY MONTH THEATRE EDUCATION$3,000$3,000
CREATIVE AGING FOR SENIOR THEATRE$3,000$3,000
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARTY MOOREOfficerPT$5,900-$5,900
Filing and Contact Details

Filer

Filer Name
Opelika Community Theatre Inc
EIN
81-3853260
Address
2144 HAMILTON PL N, OPELIKA, AL 36801

Signing Officer

Name
Martha Moore
Title
Officer
Phone
3344009660
Signed
2026-03-12
Discuss with paid preparer
Yes

Preparer

Firm
Jma Inc
Address
2108C GATEWAY DR, OPELIKA, AL 36801
Preparer
Karen Flournoy
Phone
3347491753
Supplemental Narrative

Additional Explanations

Penguin Project

“Supports childern, teens, young adults and those with developmental challenges by giving them the opportunity to experience performing arts with an age appropriate mentor.”

Black History Month Theatre Eduction

“Black history month is dedicated to educating while showcasing black artists in the community through theatrical performances.”

Creative Aging for Senior Theatre

“Outreach for adults 50 and older to work on cognitive, motor and memory skills through role play and readers theatre.”

Raw XML Appendix124 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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IRS990EZ/BenefitsPaidToOrForMembersAmt02480
IRS990EZ/BooksInCareOfDetail/PersonNm0MARTHA MOORE
IRS990EZ/BooksInCareOfDetail/PhoneNum03344009660
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02144 N HAMILTON PLACE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0OPELIKA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd036801
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01604
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt044909
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3204
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0750
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IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/GrossReceiptsAmt089646
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01604
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-1600
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01604
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OccupancyRentUtltsAndMaintAmt026458
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt05900
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARTY MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0OFFICER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt044769
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION AND TEACHING THEATRE
IRS990EZ/PrintingPublicationsPostageAmt02799
IRS990EZ/ProgramServiceRevenueAmt044737
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PENGUIN PROJECT
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1BLACK HISTORY MONTH THEATRE EDUCATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2CREATIVE AGING FOR SENIOR THEATRE
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt03000
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt13000
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt23000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt03000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt13000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt23000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt015594
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt092850
IRS990EZ/TotalProgramServiceExpensesAmt09000
IRS990EZ/TotalRevenueAmt089646
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt044909
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt023964
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt012003
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt080876
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt080876
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt044909
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt023964
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt012003
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt080876
IRS990ScheduleA/TotalSupportAmt080876
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUPPORTS CHILDERN, TEENS, YOUNG ADULTS AND THOSE WITH DEVELOPMENTAL CHALLENGES BY GIVING THEM THE OPPORTUNITY TO EXPERIENCE PERFORMING ARTS WITH AN AGE APPROPRIATE MENTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BLACK HISTORY MONTH IS DEDICATED TO EDUCATING WHILE SHOWCASING BLACK ARTISTS IN THE COMMUNITY THROUGH THEATRICAL PERFORMANCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OUTREACH FOR ADULTS 50 AND OLDER TO WORK ON COGNITIVE, MOTOR AND MEMORY SKILLS THROUGH ROLE PLAY AND READERS THEATRE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PENGUIN PROJECT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1BLACK HISTORY MONTH THEATRE EDUCTION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CREATIVE AGING FOR SENIOR THEATRE
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTHA MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum03344009660
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPELIKA COMMUNITY THEATRE INC
ReturnHeader/Filer/BusinessNameControlTxt0OPEL
ReturnHeader/Filer/EIN0813853260
ReturnHeader/Filer/USAddress/AddressLine1Txt02144 HAMILTON PL N
ReturnHeader/Filer/USAddress/CityNm0OPELIKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd036801
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631105258
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jma Inc
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OPELIKA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd036801
ReturnHeader/PreparerPersonGrp/PhoneNum03347491753
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Karen Flournoy
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-14T09:01:52-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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