Civic Intelligence

Plan-B Theater Company

990 • Fiscal year 2016 • EIN 87-0542630

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 08, 2016

Refreshing map…

138 West 300 SouthSalt Lake City, UT 84101-1913

(801) 297-4200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.10x

Higher debt load relative to assets than 78% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

82nd percentile

0.10x

Higher debt load relative to revenue than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

91st percentile

$45,858

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 22.1% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

25th percentile

-14%

Faster asset growth than 25% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

20th percentile

-25%

Faster revenue growth than 20% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$207,999

Down $33,265 (-14%) from 2015

Net Assets

Down

$186,372

Down $31,918 (-15%) from 2015

Liabilities

Down

$21,627

Down $1,347 (-5.9%) from 2015

Revenue

Down

$207,196

Down $67,631 (-25%) from 2015

Expenses

Down

$239,114

Down $340 (-0.1%) from 2015

Net Income

Down

-$31,918

Down $67,291 (-190%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2010: $151,150Liabilities 2010: $30,518Net Assets 2010: $120,6322010Assets 2011: $187,781Liabilities 2011: $27,301Net Assets 2011: $160,4802011Assets 2012: $156,465Liabilities 2012: $22,522Net Assets 2012: $133,9432012Assets 2013: $208,058Liabilities 2013: $26,157Net Assets 2013: $181,9012013Assets 2014: $211,081Liabilities 2014: $28,164Net Assets 2014: $182,9172014Assets 2015: $241,264Liabilities 2015: $22,974Net Assets 2015: $218,2902015Assets 2016: $207,999Liabilities 2016: $21,627Net Assets 2016: $186,3722016Assets 2017: $198,989Liabilities 2017: $19,687Net Assets 2017: $179,3022017Assets 2018: $180,943Liabilities 2018: $19,930Net Assets 2018: $161,0132018Assets 2019: $178,066Liabilities 2019: $26,423Net Assets 2019: $151,6432019Assets 2020: $211,092Liabilities 2020: $54,594Net Assets 2020: $156,4982020Assets 2021: $200,958Liabilities 2021: $16,351Net Assets 2021: $184,6072021Assets 2022: $129,347Liabilities 2022: $10,143Net Assets 2022: $119,2042022Assets 2023: $116,330Liabilities 2023: $14,246Net Assets 2023: $102,0842023Assets 2025: $177,141Liabilities 2025: $23,012Net Assets 2025: $154,1292025

Highlighted filing

2016

Assets$207,999
Liabilities$21,627
Net Assets$186,372

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $211,251Expenses 2010: $217,162Net Income 2010: -$5,9112010Revenue 2011: $294,462Expenses 2011: $254,614Net Income 2011: $39,8482011Expenses 2012: $275,8582012Expenses 2013: $240,0932013Revenue 2014: $248,033Expenses 2014: $247,017Net Income 2014: $1,0162014Revenue 2015: $274,827Expenses 2015: $239,454Net Income 2015: $35,3732015Revenue 2016: $207,196Expenses 2016: $239,114Net Income 2016: -$31,9182016Revenue 2017: $237,759Expenses 2017: $244,829Net Income 2017: -$7,0702017Revenue 2018: $248,922Expenses 2018: $267,211Net Income 2018: -$18,2892018Revenue 2019: $280,126Expenses 2019: $289,496Net Income 2019: -$9,3702019Revenue 2020: $357,254Expenses 2020: $352,399Net Income 2020: $4,8552020Revenue 2021: $303,562Expenses 2021: $275,453Net Income 2021: $28,1092021Revenue 2022: $452,327Expenses 2022: $517,730Net Income 2022: -$65,4032022Revenue 2023: $430,796Expenses 2023: $447,916Net Income 2023: -$17,1202023Revenue 2025: $515,135Expenses 2025: $463,143Net Income 2025: $51,9922025

Highlighted filing

2016

Revenue$207,196
Expenses$239,114
Net Income-$31,918
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 8, 2016
Return Version
2015v3.0
Gross Receipts
$207,196
Mission and Program Overview

Mission

The organization develops and produces unique and socially conscious theatre, with a particular emphasis on new plays by utah playwrights.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$154,283$163,302▲ $9,019
Pledges and Grants Receivable$36,025$16,732▼ $19,293
Cash and Non-Interest-Bearing Accounts$31,693$14,324▼ $17,369
Prepaid Expenses and Deferred Charges$13,678$13,381▼ $297
Accounts Receivable$2,126$260▼ $1,866
Total Assets$241,264$207,999▼ $33,265
Other Assets Total$3,459--
Liabilities
Deferred Revenue$17,852$13,750▼ $4,102
Accounts Payable and Accrued Expenses$5,122$7,877▲ $2,755
Total Liabilities$22,974$21,627▼ $1,347
Net Assets / Fund Balance
Unrestricted Net Assets$114,910$120,557▲ $5,647
Temporarily Rstr Net Assets$103,380$65,815▼ $37,565
Total Net Assets Fund Balance$218,290$186,372▼ $31,918
Total Liabilities and Net Assets / Fund Balance$241,264$207,999▼ $33,265
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jerry RapierArtistic DirectorFT$45,858$45,858
Cheryl CluffManaging DirectorPT$37,625$37,625

Board Members and Trustees

NameTitle
Jesse NixPresident
Benjamin BrownBoard Member
Brian JohnsonBoard Member
Rebecca Chavez-houckBoard Member
Rick PollockBoard Member
Kay SheanSecretary
Brian DoughtyTreasurer
Tami MarquardtVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$157,873
Program Service Revenue
$49,220
Investment Income
$84
Other Revenue
$19
All Other Contributions
$99,692
Change in Net Assets
$-31,918

Audited Revenue Reconciliation

Revenue per Audited Statements
$207,196
Total Revenue per Audited Statements
$207,196
Total Revenue per Form 990
$207,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$160,399
Other Expenses$78,715
Total Fundraising Expense$4,840
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$78,473$2,505$2,505$83,483
Other Salaries and Wages$56,411$1,468$1,152$59,031
Fees for Services Other$15,200$880-$16,080
Payroll Taxes$14,434$482$444$15,360
Occupancy$9,578$4,338$92$14,008
Office Expenses$10,560$1,280$238$12,078
Advertising$6,786--$6,786
Fees for Services Accounting-$4,691-$4,691
Other Employee Benefits$2,452$38$35$2,525
Other Expenses$732$436$255$1,423
All Other Expenses$1,144$83-$1,227
Travel$673--$673
Insurance-$250-$250
Royalties$250--$250
Total Functional Expenses$213,978$20,296$4,840$239,114

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$239,114
Total Expenses per Audited Statements$239,114
Total Expenses per Form 990$239,114
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 copy of the form 990 is is provided to all board members before it is filed. In addition, the form 990 is reviewed in detail by the managing director and by the board treasurer.

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

The conflict of interest policy is required to be reviewed annually by the board of trustees and officers. Each individual shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which they are involved or that he or she believes could contribute to a conflict of interest arising. Prior to board or committee action on a contract or transaction involving a conflict of interest, an individual having a conflict of interest shall disclose all facts material to the conflict. A person who has a conflict of interest shall not participate in or be permitted to hear board or committee discussion of the matter except to disclose material facts and respond to questions. Such person shall not attempt to exert his or her personal influce with respect to the matter, either at or outside the meeting. In addition, the person having a conflict of interest may not vote on the contract or transaction and may not be present in the meeting room when the vote is taken.

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

Compensation for the managing director and the producing director is determined by the board of directors. The managing director and the producing director do not vote on their own compensation. The organization is aware of the market rates for similar positions, but does not perform a formal analysis as the organization could not afford to compensate its directors at market rates. Deliberation and determination of director compensation is documented and approved by the board.

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

Compensation for the managing director and the producing director is determined by the board of directors. The managing director and the producing director do not vote on their own compensation. The organization is aware of the market rates for similar positions, but does not perform a formal analysis as the organization could not afford to compensate its directors at market rates. Deliberation and determination of director compensation is documented and approved by the board.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, financial statements, and conflict of interest policy made available to the public upon request at the organization's offices.

Filing and Contact Details

Filer

Filer Name
Plan-b Theatre Company
EIN
87-0542630
Phone
8012974200
Address
138 WEST 300 SOUTH, SALT LAKE CITY, UT 84101-1913

Signing Officer

Name
Cheryl Cluff
Title
Managing Director
Phone
8012974200
Signed
2016-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Cluff
Formed
1995
Legal Domicile
Ut
Voting Board Members
8
Independent Board Members
8
Employees
32
Volunteers
61

Preparer

Firm
Shaw & Co Pc
Address
1564 SOUTH 500 WEST SUITE 201, BOUNTIFUL, UT 84010-7400
Preparer
Justin R Shaw CPA Cfe Cgma
Phone
8012943155
Supplemental Narrative

Additional Explanations

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

October 2015: the world premiere of radio hour episode 10: otherwhere, a co-production with kuer's radiowest was broadcast live for halloween and lives on as a podcast. November 2015: weeklong workshop of one big union by debora threedy. December 2015: the world premiere of booksmart by rob tennant, our second production in partnership with the david ross fetzer foundation for emerging arts, enjoyed a sold-out run, becoming our first production to sell out before opening. February 2016: the world premiere of based on a true story by elaine jarvik enjoyed a sold-out run, became our first production to sell out before rehearsal begins, won salt lake city weekly's best of utah arts award for 'best original play.' march/april 2016: the world premiere of kingdom of heaven by jenifer nii and david evanoff, the first original musical in our history, enjoyed a sold-out run. September 2016: the international centre for women playwrights honored us with their 50/50 applause award for our work toward gender parity. October 2015 - september 2016: monthly table readings in the lab: what we had to by matthew ivan bennett winter by julie jensen quarter horse by rob tennant not one drop by morag shepherd jump by austin archer re'zistens by carleton bluford sweetheart come by melissa leilani larson river.swamp.cave.mountain by elaine jarvik zombie thoughts by jenny & oliver kokai the looking glass by debora threedy the ice front by eric samuelsen weird play by jenifer nii moving on to full production moving on to script-in-hand series

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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/ExplanationTxt0OCTOBER 2015: THE WORLD PREMIERE OF RADIO HOUR EPISODE 10: OTHERWHERE, A CO-PRODUCTION WITH KUER'S RADIOWEST WAS BROADCAST LIVE FOR HALLOWEEN AND LIVES ON AS A PODCAST. NOVEMBER 2015: WEEKLONG WORKSHOP OF ONE BIG UNION BY DEBORA THREEDY. DECEMBER 2015: THE WORLD PREMIERE OF BOOKSMART BY ROB TENNANT, OUR SECOND PRODUCTION IN PARTNERSHIP WITH THE DAVID ROSS FETZER FOUNDATION FOR EMERGING ARTS, ENJOYED A SOLD-OUT RUN, BECOMING OUR FIRST PRODUCTION TO SELL OUT BEFORE OPENING. FEBRUARY 2016: THE WORLD PREMIERE OF BASED ON A TRUE STORY BY ELAINE JARVIK ENJOYED A SOLD-OUT RUN, BECAME OUR FIRST PRODUCTION TO SELL OUT BEFORE REHEARSAL BEGINS, WON SALT LAKE CITY WEEKLY'S BEST OF UTAH ARTS AWARD FOR 'BEST ORIGINAL PLAY.' MARCH/APRIL 2016: THE WORLD PREMIERE OF KINGDOM OF HEAVEN BY JENIFER NII AND DAVID EVANOFF, THE FIRST ORIGINAL MUSICAL IN OUR HISTORY, ENJOYED A SOLD-OUT RUN. SEPTEMBER 2016: THE INTERNATIONAL CENTRE FOR WOMEN PLAYWRIGHTS HONORED US WITH THEIR 50/50 APPLAUSE AWARD FOR OUR WORK TOWARD GENDER PARITY. OCTOBER 2015 - SEPTEMBER 2016: MONTHLY TABLE READINGS IN THE LAB: WHAT WE HAD TO BY MATTHEW IVAN BENNETT WINTER BY JULIE JENSEN QUARTER HORSE BY ROB TENNANT NOT ONE DROP BY MORAG SHEPHERD JUMP BY AUSTIN ARCHER RE'ZISTENS BY CARLETON BLUFORD SWEETHEART COME BY MELISSA LEILANI LARSON RIVER.SWAMP.CAVE.MOUNTAIN BY ELAINE JARVIK ZOMBIE THOUGHTS BY JENNY & OLIVER KOKAI THE LOOKING GLASS BY DEBORA THREEDY THE ICE FRONT BY ERIC SAMUELSEN WEIRD PLAY BY JENIFER NII MOVING ON TO FULL PRODUCTION MOVING ON TO SCRIPT-IN-HAND SERIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS IS PROVIDED TO ALL BOARD MEMBERS BEFORE IT IS FILED. IN ADDITION, THE FORM 990 IS REVIEWED IN DETAIL BY THE MANAGING DIRECTOR AND BY THE BOARD TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS REQUIRED TO BE REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES AND OFFICERS. EACH INDIVIDUAL SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THEY ARE INVOLVED OR THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. PRIOR TO BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, AN INDIVIDUAL HAVING A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT. A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR BOARD OR COMMITTEE DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND RESPOND TO QUESTIONS. SUCH PERSON SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. IN ADDITION, THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND MAY NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE MANAGING DIRECTOR AND THE PRODUCING DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS. THE MANAGING DIRECTOR AND THE PRODUCING DIRECTOR DO NOT VOTE ON THEIR OWN COMPENSATION. THE ORGANIZATION IS AWARE OF THE MARKET RATES FOR SIMILAR POSITIONS, BUT DOES NOT PERFORM A FORMAL ANALYSIS AS THE ORGANIZATION COULD NOT AFFORD TO COMPENSATE ITS DIRECTORS AT MARKET RATES. DELIBERATION AND DETERMINATION OF DIRECTOR COMPENSATION IS DOCUMENTED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR THE MANAGING DIRECTOR AND THE PRODUCING DIRECTOR IS DETERMINED BY THE BOARD OF DIRECTORS. THE MANAGING DIRECTOR AND THE PRODUCING DIRECTOR DO NOT VOTE ON THEIR OWN COMPENSATION. THE ORGANIZATION IS AWARE OF THE MARKET RATES FOR SIMILAR POSITIONS, BUT DOES NOT PERFORM A FORMAL ANALYSIS AS THE ORGANIZATION COULD NOT AFFORD TO COMPENSATE ITS DIRECTORS AT MARKET RATES. DELIBERATION AND DETERMINATION OF DIRECTOR COMPENSATION IS DOCUMENTED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.23$1.54$5.15$4.63$0.52
2023Summary only. Only limited summary data is available for this year.$1.16$0.14$1.02$4.31$4.48$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.10$1.19$4.52$5.18$0.65
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.16$1.85$3.04$2.75$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.55$1.56$3.57$3.52$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.26$1.52$2.80$2.89$0.09
2018Summary only. Only limited summary data is available for this year.$1.81$0.20$1.61$2.49$2.67$0.18
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.20$1.79$2.38$2.45$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.08$0.22$1.86$2.07$2.39$0.32
2015Detailed filing. Detailed filing data is available for this year.$2.41$0.23$2.18$2.75$2.39$0.35
2014Summary only. Only limited summary data is available for this year.$2.11$0.28$1.83$2.48$2.47$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.26$1.82$2.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.23$1.34$2.76
2011Summary only. Only limited summary data is available for this year.$1.88$0.27$1.60$2.94$2.55$0.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.31$1.21$2.11$2.17$0.06