Civic Intelligence

Phoenix Performing Arts Center Inc

EIN 86-0477969 • 501(c)3 • Phoenix, AZ

Profile

We are arizona's center stage, engaging the community through diverse experiences that ignite emotion, stimulate conversation, and inspire connections with the arts.

222 E MonroePhoenix, AZ 85004

www.herbergertheater.org

Siviq Scores

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

Liabilities / Assets

34th percentile

0.04x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

42nd percentile

0.11x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

32nd percentile

-2.0%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

72nd percentile

$180,801

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

45th percentile

3.3%

Faster asset growth than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

8th percentile

-36%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Assets

Up

$7,144,444

Up $28,431 (+0.4%) from 2024

Liabilities

Up

$317,140

Up $21,722 (+7.4%) from 2024

Net Assets

Up

$6,827,304

Up $6,709 (+0.1%) from 2024

Revenue

Down

$2,866,984

Down $963,125 (-25%) from 2024

Expenses

Down

$2,924,436

Down $637,521 (-18%) from 2024

Net Income

Down

-$57,452

Down $325,604 (-121%) from 2024

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $370,536Liabilities 2010: $93,819Net Assets 2010: $276,7172010Assets 2011: $459,981Liabilities 2011: $130,041Net Assets 2011: $329,9402011Assets 2012: $406,863Liabilities 2012: $133,137Net Assets 2012: $273,7262012Assets 2013: $491,422Liabilities 2013: $110,114Net Assets 2013: $381,3082013Assets 2014: $533,319Liabilities 2014: $91,104Net Assets 2014: $442,2152014Assets 2015: $659,331Liabilities 2015: $83,240Net Assets 2015: $576,0912015Assets 2016: $658,478Liabilities 2016: $84,847Net Assets 2016: $573,6312016Assets 2017: $910,021Liabilities 2017: $268,615Net Assets 2017: $641,4062017Assets 2018: $1,144,667Liabilities 2018: $415,004Net Assets 2018: $729,6632018Assets 2019: $1,073,597Liabilities 2019: $236,731Net Assets 2019: $836,8662019Assets 2020: $1,054,475Liabilities 2020: $376,111Net Assets 2020: $678,3642020Assets 2021: $1,404,123Liabilities 2021: $372,084Net Assets 2021: $1,032,0392021Assets 2022: $1,839,465Liabilities 2022: $190,773Net Assets 2022: $1,648,6922022Assets 2023: $6,699,275Liabilities 2023: $205,835Net Assets 2023: $6,493,4402023Assets 2024: $7,116,013Liabilities 2024: $295,418Net Assets 2024: $6,820,5952024Assets 2025: $7,144,444Liabilities 2025: $317,140Net Assets 2025: $6,827,3042025

Highlighted filing

2025

Assets$7,144,444
Liabilities$317,140
Net Assets$6,827,304

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,140,9542010Expenses 2011: $1,267,2252011Expenses 2012: $1,186,0932012Expenses 2013: $1,173,5042013Revenue 2014: $1,244,702Expenses 2014: $1,218,301Net Income 2014: $26,4012014Revenue 2015: $1,327,620Expenses 2015: $1,199,515Net Income 2015: $128,1052015Revenue 2016: $1,330,778Expenses 2016: $1,321,279Net Income 2016: $9,4992016Revenue 2017: $1,508,469Expenses 2017: $1,442,083Net Income 2017: $66,3862017Revenue 2018: $1,546,585Expenses 2018: $1,456,533Net Income 2018: $90,0522018Revenue 2019: $1,854,909Expenses 2019: $1,746,168Net Income 2019: $108,7412019Revenue 2020: $1,462,184Expenses 2020: $1,606,679Net Income 2020: -$144,4952020Revenue 2021: $1,426,991Expenses 2021: $1,126,467Net Income 2021: $300,5242021Revenue 2022: $2,439,454Expenses 2022: $1,783,362Net Income 2022: $656,0922022Revenue 2023: $7,069,523Expenses 2023: $2,234,503Net Income 2023: $4,835,0202023Revenue 2024: $3,830,109Expenses 2024: $3,561,957Net Income 2024: $268,1522024Revenue 2025: $2,866,984Expenses 2025: $2,924,436Net Income 2025: -$57,4522025

Highlighted filing

2025

Revenue$2,866,984
Expenses$2,924,436
Net Income-$57,452

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.14$0.32$6.83$2.87$2.92$0.06
2024Detailed filing. Detailed filing data is available for this year.$7.12$0.30$6.82$3.83$3.56$0.27
2023Detailed filing. Detailed filing data is available for this year.$6.70$0.21$6.49$7.07$2.23$4.84
2022Detailed filing. Detailed filing data is available for this year.$1.84$0.19$1.65$2.44$1.78$0.66
2021Detailed filing. Detailed filing data is available for this year.$1.40$0.37$1.03$1.43$1.13$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.38$0.68$1.46$1.61$0.14
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.24$0.84$1.85$1.75$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.42$0.73$1.55$1.46$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.91$0.27$0.64$1.51$1.44$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.08$0.57$1.33$1.32$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.08$0.58$1.33$1.20$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.09$0.44$1.24$1.22$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.11$0.38$1.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.13$0.27$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.13$0.33$1.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.09$0.28$1.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 28, 2026
Return Version
2024v5.0
Gross Receipts
$2,933,732
Mission and Program Overview

Mission

To support and foster the growth of performing arts in phoenix as the premier performance venue arts incubator and advocate

We are arizona's center stage, engaging the community through diverse experiences that ignite emotion, stimulate conversation, and inspire connections with the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,854,268$5,943,101▲ $88,833
Land, Buildings, and Equipment, Net$209,290$220,624▲ $11,334
Cash and Non-Interest-Bearing Accounts$185,645$188,523▲ $2,878
Pledges and Grants Receivable$250,000$125,000▼ $125,000
Prepaid Expenses and Deferred Charges$31,609$37,772▲ $6,163
Accounts Receivable$691$4,808▲ $4,117
Total Assets$7,116,013$7,144,444▲ $28,431
Other Assets Total$584,510$624,616▲ $40,106
Liabilities
Deferred Revenue$108,708$191,826▲ $83,118
Accounts Payable and Accrued Expenses$155,448$81,777▼ $73,671
Other Liabilities$31,262$43,537▲ $12,275
Total Liabilities$295,418$317,140▲ $21,722
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,375,745$6,624,536▲ $248,791
Net Assets With Donor Restrictions$444,850$202,768▼ $242,082
Total Net Assets Fund Balance$6,820,595$6,827,304▲ $6,709
Total Liabilities and Net Assets / Fund Balance$7,116,013$7,144,444▲ $28,431

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$220,624$690,018$910,642
Other Assets Org$57,768--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$489,922$5,000▲ $49,136$5,000$539,058
2023$438,613$5,000▲ $51,309$5,000$489,922
2022$407,647$5,000▲ $24,689-$438,613
2021$561,792$27,500▼ $29,840$151,805$407,647
2020$412,742$560,138▲ $90,000$501,088$561,792
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark MettesCEO, PresideFT$154,119$26,682$180,801
Mark MettesCEO, President-$154,119$26,682$180,801
Laurene AustinDirector DevelopmFT$91,386$7,354$98,740

Highest Paid Contractors

ContractorServicesLocationCompensation
Tidewater SolutionsFinancial Mgmt153 POND VIEW RD, Evans, GA 30809$125,500
Revenue and Support

Revenue Composition

Contributions and Grants
$444,504
Program Service Revenue
$2,046,323
Investment Income
$265,591
Other Revenue
$110,566
All Other Contributions
$361,924
Change in Net Assets
$-57,452

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,866,984
Revenue Not Reported on Form 990
$1,388,058
Total Revenue per Audited Statements
$4,255,042
Total Revenue per Form 990
$2,866,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,699,125
Other Expenses$1,225,311
Total Fundraising Expense$323,784
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$920,455$94,359$167,170$1,181,984
Current Officers, Directors, Trustees, and Key Employees$217,688$22,317$39,536$279,541
Fees for Services Other$75,750$71,020$6,007$152,777
Other Employee Benefits$82,609$18,919$20,419$121,947
Payroll Taxes$91,383$8,937$15,333$115,653
All Other Expenses$59,810$16,509$36,373$112,692
Advertising$80,219$19,430$8,080$107,729
Depreciation Depletion$65,904$6,363$11,272$83,539
Other Expenses$66,792-$13,830$66,792
Fees for Services Accounting-$15,712$2,588$18,300
Information Technology$7,479$767$1,358$9,604
Travel$6,318$648$1,148$8,114
Office Expenses$3,689$378$670$4,737
Insurance$3,356$1,002-$4,358
Total Functional Expenses$2,324,291$276,361$323,784$2,924,436

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,248,333
Expenses per Audited Statements$2,924,436
Total Expenses per Form 990$2,924,436
Expenses Not Reported on Form 990$1,323,897
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$165,185
Fundraising Direct Expenses$66,748
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Plated Staged$161,905$125,425$24,955$100,470
Festival of Art$40,210$39,760$15,653$24,107
Total Events$202,115$165,185$66,748$98,437
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences Payable$43,537
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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

The treasurer of the organization distributes a pdf copy of the 990 to all board members for review and comment prior to the return being filed.

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

At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.

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

The executive committee reviews the compensation for all officers by comparing their compensation to the compensation of individuals in like positions in comparable organizations using forms 990, compensation studies, and other available data. The committee then approves any changes in compensation based on this information. The organization has no other paid employees meeting the irs definition of a key employee.

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

The executive committee reviews the compensation for all officers by comparing their compensation to the compensation of individuals in like positions in comparable organizations using forms 990, compensation studies, and other available data. The committee then approves any changes in compensation based on this information. The organization has no other paid employees meeting the irs definition of a key employee.

Form 990, Page 6, Part VI, Line 19

The organization will provide, in a timely manner, financial statements and governing documents including its conflict of interest policies when required in writing or in person.

Filing and Contact Details

Filer

Filer Name
Phoenix Performing Arts Center Inc
EIN
86-0477969
Phone
6022547399
Address
222 E MONROE, PHOENIX, AZ 85004
Doing Business As
Herberger Theater Center

Signing Officer

Name
Mark Mettes
Title
CEO, President
Phone
6022547399
Signed
2026-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Mettes
Formed
1983
Legal Domicile
Az
Voting Board Members
24
Independent Board Members
24
Employees
224
Volunteers
114

Preparer

Firm
Fester & Chapman Pllc
Address
9019 E BAHIA DR STE 100, SCOTTSDALE, AZ 85260
Preparer
Rachel R Locke CPA
Phone
6022643077
Supplemental Narrative

Additional Explanations

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

The herberger theater is a 501(c)(3) arizona non-profit organization that engages the community through diverse experiences that ignite emotion, stimulates conversation and inspires connections with the arts. Opened in 1989 and fully renovated in 2010, the herberger theater offers three theater venues, art gallery, plaza, outdoor pavilion with stage, and rentable event space for a variety of community uses. The herberger theater hosts a diverse range of dramatic, dance and musical performances; is home to local theater and dance companies; its gallery provides a venue for arizona artists to present their works; and a plaza that hosts civic and arts events. Proceeds from annual fundraising benefits its youth outreach programs, designed to give arizona children (ages 3-19) opportunities to excel, learn and heal through experience with the arts. Over the last 36 years, 4.7 million patrons have enjoyed more than 18,000 performances at the herberger theater.

Financial Statement Notes

Schedule D, Page 3, Part X

The center is organized as an arizona non-profit corporation and has been recognized by the internal revenue service (irs) as exempt from federal income taxes under section 501(a) of the internal revenue code as an organization described in section 501(c)(3) and has been determined not to be a private foundation under section 509(a)(1) and 170(b)(1)(a)(vi). Accordingly, contributions to the center qualify for the charitable contribution deduction under section 170. The center is annually required to file a return of organization exempt from income tax (form 990) with the irs. In addition, the center is generally subject to income tax on net income that is derived from business activities that are unrelated to its exempt purpose. Management has determined the center has no taxable unrelated business income related to the center's activities and it has not filed the exempt organization business income tax return (irs form 990-t), or its arizona equivalent, form 99-t. The center would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Management believes that it has appropriate support for any income tax positions taken, and, as such, does not have any uncertain tax positions that are material to the financial statements.

Raw XML AppendixShowing 400 of 722 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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