Civic Intelligence

Spotlight Performing Arts Center

EIN 84-1967228 • 501(c)3 • Bountiful, UT

Profile

To teach and perform children's theater to benefit the community

73 N 800 EBountiful, UT 84010
Siviq Scores

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

Liabilities / Assets

92nd percentile

0.89x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

86th percentile

0.16x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

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

Top Officer Pay

88th percentile

$22,824

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

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

Asset Growth

27th percentile

-29%

Faster asset growth than 27% of similar nonprofits.

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

Revenue Growth

17th percentile

-54%

Faster revenue growth than 17% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$22,011

Down $8,880 (-29%) from 2023

Liabilities

Up

$19,678

Up $16,536 (+526%) from 2023

Net Assets

Down

$2,333

Down $25,416 (-92%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin76th percentile

Revenue

Down

$121,378

Down $145,148 (-54%) from 2023

Expenses

Down

$93,899

Down $144,403 (-61%) from 2023

Net Income

Down

$27,479

Down $745 (-2.6%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$40K$20K$0-$20K-$40KAssets 2022: $0Net Assets 2022: -$27,5432022Assets 2023: $30,891Liabilities 2023: $3,142Net Assets 2023: $27,7492023Assets 2024: $22,011Liabilities 2024: $19,678Net Assets 2024: $2,3332024

Highlighted filing

2024

Assets$22,011
Liabilities$19,678
Net Assets$2,333
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$300K$200K$100K$0-$100KRevenue 2022: $177,781Expenses 2022: $205,324Net Income 2022: -$27,5432022Revenue 2023: $266,526Expenses 2023: $238,302Net Income 2023: $28,2242023Revenue 2024: $121,378Expenses 2024: $93,899Net Income 2024: $27,4792024

Highlighted filing

2024

Revenue$121,378
Expenses$93,899
Net Income$27,479
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$22,011
Liabilities
$19,678
Net assets
$2,333
Revenue
$121,378
Expenses
$93,899
Net income
$27,479
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.20$0.02$1.21$0.94$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.03$0.28$2.67$2.38$0.28
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.28$1.78$2.05$0.28
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 12, 2023
Return Version
2022v4.1
Gross Receipts
$177,781
Mission and Program Overview

Mission

To teach and perform children's theater to benefit the community

Program Services

DescriptionGrantsExpenses
Taught classes in singing, movement, and theater positions to prepare children for community theater and to develop talents-$30,531
Prepared, practiced and performed children's plays in the theater to benefit children's learning, social behaviors and talents-$27,075
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura BrownPresidentFT$39,423$16,306$55,729
Heather SheltonSecretaryPT$3,880-$3,880
Cherie RichTheater ManagerPT$2,859-$2,859
Filing and Contact Details

Filer

Filer Name
Spotlight Performing Arts Center
EIN
84-1967228
Phone
8016734193
Address
73 N 800 E, Bountiful, UT 84010

Signing Officer

Name
Laura Brown
Title
President
Phone
8016734193
Signed
2023-03-12

Preparer

Firm
Quantum Accounting Inc
Address
711 Applewood Dr, Centerville, UT 84014
Preparer
Alecia Deherrera
Phone
8015894811
Supplemental Narrative

Additional Explanations

990-EZ Line 16

“Program Services costs $29,034.20, Advertising $2146.28, Computer & Internet $4338.35, Telephone $3680.75, Bank & Merchant Fees $825.15, Dues & Subscriptions $163.01, Insurance $3203.68, Janitorial $848.29, Licenses & Fees $85.00, Meals $22.71, Office Supplies $233.77, Travel $409.33”

990-EZ Line 24

“Trailer (2019) $1907.00, Audio Equip (2019) $1050.00, Audio Equip (2018) $84.00, Audio Equip (2020) $857.00, Audio Equip (2021) $1437.00”

Raw XML Appendix156 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/ApplicationPendingInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0Alecia Deherrera
IRS990EZ/BooksInCareOfDetail/PhoneNum08015894811
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0711 Applewood Dr
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Centerville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0UT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd084014
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-27543
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt035076
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0177781
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt00
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-27543
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-27543
IRS990EZ/OccupancyRentUtltsAndMaintAmt056148
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt045
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt27
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt039423
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt13880
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt22859
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt016306
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Laura Brown
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Heather Shelton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Cherie Rich
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Theater Manager
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05335
IRS990EZ/OtherExpensesTotalAmt044991
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To teach and perform children's theater to benefit the community
IRS990EZ/ProgramServiceRevenueAmt0177781
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Prepared, practiced and performed children's plays in the theater to benefit children's learning, social behaviors and talents
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Taught classes in singing, movement, and theater positions to prepare children for community theater and to develop talents
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt027075
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt130531
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt069109
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0205324
IRS990EZ/TotalProgramServiceExpensesAmt057606
IRS990EZ/TotalRevenueAmt0177781
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0spotlightchildrenstheater.com
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CarryoverPYNotAppliedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistriAppDistributableAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistribAppUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistrCPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CyovAppliedUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistributionCyovYr5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessDistriCyovToNextYrAmt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear1Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear2Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear3Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt00
IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear5Amt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriCYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/RemainingUnderdistriPYAmt00
IRS990ScheduleA/DistributionAllocationsGrp/TotalExcessDistributionCyovAmt00
IRS990ScheduleA/DistributionAllocationsGrp/UnderdistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYAdministrativeExpensePaidAmt00
IRS990ScheduleA/DistributionsGrp/CYDistriAttentiveSuprtOrgAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributionsGrp/CYDistributionYrRt00
IRS990ScheduleA/DistributionsGrp/CYOtherDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/CYPaidAccomplishExemptPrpsAmt00
IRS990ScheduleA/DistributionsGrp/CYPdInExcessIncomeActivityAmt00
IRS990ScheduleA/DistributionsGrp/CYTotalAnnualDistributionsAmt00
IRS990ScheduleA/DistributionsGrp/ExemptUseAssetsAcquisPaidAmt00
IRS990ScheduleA/DistributionsGrp/QualifiedSetAsideAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Services costs $29,034.20, Advertising $2146.28, Computer & Internet $4338.35, Telephone $3680.75, Bank & Merchant Fees $825.15, Dues & Subscriptions $163.01, Insurance $3203.68, Janitorial $848.29, Licenses & Fees $85.00, Meals $22.71, Office Supplies $233.77, Travel $409.33
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Trailer (2019) $1907.00, Audio Equip (2019) $1050.00, Audio Equip (2018) $84.00, Audio Equip (2020) $857.00, Audio Equip (2021) $1437.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990-EZ Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1990-EZ Line 24
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Laura Brown
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum08016734193
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spotlight Performing Arts Center
ReturnHeader/Filer/BusinessNameControlTxt0SPOT
ReturnHeader/Filer/EIN0841967228
ReturnHeader/Filer/PhoneNum08016734193
ReturnHeader/Filer/USAddress/AddressLine1Txt073 N 800 E
ReturnHeader/Filer/USAddress/CityNm0Bountiful
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084010
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721538688
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Quantum Accounting Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0711 Applewood Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Centerville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084014
ReturnHeader/PreparerPersonGrp/PhoneNum08015894811
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Alecia Deherrera
ReturnHeader/ReturnTs02023-03-13T14:48:49-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Laura
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Brown
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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