Civic Intelligence

United Theatre Education Center

EIN 87-2656228 • 501(c)3 • Westerly, RI

Pub. 78 Eligible

Profile

To operate a music school and to raise funds and support the functions of and carry out the purposes of ocean community united theatre, inc.

PO Box 384Westerly, RI 02891

unitedtheatre.org

Siviq Scores

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

Liabilities / Assets

94th percentile

1.10x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

91st percentile

0.40x

Higher debt load relative to revenue than 91% of similar nonprofits.

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

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

85th percentile

45%

Faster asset growth than 85% of similar nonprofits.

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

Revenue Growth

95th percentile

190%

Faster revenue growth than 95% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$179,460

Up $55,722 (+45%) from 2023

Liabilities

Up

$196,942

Up $98,585 (+100%) from 2023

Net Assets

Down

-$17,482

Down $42,863 (-169%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin29th percentile

Revenue

Up

$494,852

Up $324,367 (+190%) from 2023

Expenses

Up

$554,918

Up $349,501 (+170%) from 2023

Net Income

Down

-$60,066

Down $25,134 (-72%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$200K$100K$0-$100KAssets 2021: $9,901Liabilities 2021: $48,504Net Assets 2021: -$38,6032021Assets 2022: $111,619Liabilities 2022: $51,306Net Assets 2022: $60,3132022Assets 2023: $123,738Liabilities 2023: $98,357Net Assets 2023: $25,3812023Assets 2024: $179,460Liabilities 2024: $196,942Net Assets 2024: -$17,4822024

Highlighted filing

2024

Assets$179,460
Liabilities$196,942
Net Assets-$17,482
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$600K$400K$200K$0-$200KRevenue 2021: $16,360Expenses 2021: $54,963Net Income 2021: -$38,6032021Revenue 2022: $232,797Expenses 2022: $131,392Net Income 2022: $101,4052022Revenue 2023: $170,485Expenses 2023: $205,417Net Income 2023: -$34,9322023Revenue 2024: $494,852Expenses 2024: $554,918Net Income 2024: -$60,0662024

Highlighted filing

2024

Revenue$494,852
Expenses$554,918
Net Income-$60,066
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$179,460
Liabilities
$196,942
Net assets
-$17,482
Revenue
$494,852
Expenses
$554,918
Net income
-$60,066
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.79$1.97$0.17$4.95$5.55$0.60
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.98$0.25$1.70$2.05$0.35
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.51$0.60$2.33$1.31$1.01
2021Detailed filing. Detailed filing data is available for this year.$0.10$0.49$0.39$0.16$0.55$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$494,852
Mission and Program Overview

Mission

To operate a music school and to raise funds and support the functions of and carry out the purposes of ocean community united theatre, inc.

To operate a music school primarily for school-age children, offering individual instruction and ensemble classes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$101,207$104,982▲ $3,775
Savings and Temporary Cash Investments$21,610$38,852▲ $17,242
Land, Buildings, and Equipment, Net$0$21,493▲ $21,493
Accounts Receivable$0$13,251▲ $13,251
Prepaid Expenses and Deferred Charges$921$882▼ $39
Total Assets$123,738$179,460▲ $55,722
Liabilities
Other Liabilities$84,975$93,855▲ $8,880
Accounts Payable and Accrued Expenses$13,382$52,106▲ $38,724
Deferred Revenue$0$50,981▲ $50,981
Total Liabilities$98,357$196,942▲ $98,585
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,266$0▼ $4,266
Net Assets Without Donor Restrictions$21,115$-17,482▼ $38,597
Total Net Assets Fund Balance$25,381$-17,482▼ $42,863
Total Liabilities and Net Assets / Fund Balance$123,738$179,460▲ $55,722

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,493$2,233$23,726
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Joseph MiceliPresident
Annette MozzoniVice President
Adrianne BoyntonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$97,569
Program Service Revenue
$397,218
Investment Income
$0
Other Revenue
$65
All Other Contributions
$97,569
Change in Net Assets
$-60,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$388,042
Other Expenses$139,337
Grants and Similar Amounts Paid$27,539
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$350,211--$350,211
Office Expenses$36,171--$36,171
Occupancy-$35,666-$35,666
Payroll Taxes-$28,213-$28,213
Grants to Domestic Individuals$27,539--$27,539
All Other Expenses$14,492--$14,492
Insurance$12,817--$12,817
Other Employee Benefits-$9,618-$9,618
Advertising$7,668--$7,668
Other Expenses$5,334--$5,334
Fees for Services Other$2,282$1,941-$4,223
Fees for Services Accounting-$2,625-$2,625
Depreciation Depletion$2,233--$2,233
Travel$913--$913
Total Functional Expenses$476,855$78,063$0$554,918
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
Accrued Rent Expenses$47,732
Interco Payable$46,123
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The organization has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. After the form 990 has been prepared, it is reviewed by the audit committee. Once the committee has approved the return it is filed with the internal revenue service.”

Form 990, Part VI, Section B, Line 12C

“The organization has a conflict of interest policy which covers the board of directors and all employees and key contracted staff and family members. These persons are required to disclose conflicts upon their commencement of their relationship with the organization, and annually thereafter. The board of directors is responsible for determining whether a conflict of interest exists and whether to authorize or reject the transaction or take any other action necessary to address the conflict.”

Form 990, Part VI, Section C, Line 19

“The organization makes its form 990 available for public inspection. In addition, the financial statements, conflict of interest policy, articles of incorporation and by-laws are also available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
United Theatre Education Center
EIN
87-2656228
Phone
4013152030
Address
PO BOX 384, WESTERLY, RI 02891

Signing Officer

Name
Nicholas Moore
Title
Board Co-chair
Phone
4013152030
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nicholas Moore
Formed
2021
Legal Domicile
Ri
Voting Board Members
3
Independent Board Members
3
Employees
34
Volunteers
3

Preparer

Firm
Cohnreznick Advisory LLC
Address
350 CHURCH STREET 12TH FLOOR, HARTFORD, CT 06103
Preparer
Jolanta Tuck
Phone
9592007000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Management has analyzed the tax positions taken by the organization and has concluded that, as of december 31, 2024 and 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the consolidated financial statements. The organization files federal and rhode island tax returns, which represent the major tax jurisdictions of the organization. Federal and state tax returns prior to 2021 remain open for audit under the various statutes of limitations. Management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. If the organization had unrelated business income taxes, it would recognize interest and penalties associated with any tax matters as part of the income tax provision and include accrued interest and penalties with the related tax liability in the consolidated statements of financial position.”

Raw XML Appendix375 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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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023726
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt046123
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt147732
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCO PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED RENT EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION FILES FEDERAL AND RHODE ISLAND TAX RETURNS, WHICH REPRESENT THE MAJOR TAX JURISDICTIONS OF THE ORGANIZATION. FEDERAL AND STATE TAX RETURNS PRIOR TO 2021 REMAIN OPEN FOR AUDIT UNDER THE VARIOUS STATUTES OF LIMITATIONS. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF THE ORGANIZATION HAD UNRELATED BUSINESS INCOME TAXES, IT WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH ANY TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021493
IRS990ScheduleD/TotalLiabilityAmt093855
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID/TUITION DISCOUNT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt027539
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0TUITION DISCOUNT
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt013
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. AFTER THE FORM 990 HAS BEEN PREPARED, IT IS REVIEWED BY THE AUDIT COMMITTEE. ONCE THE COMMITTEE HAS APPROVED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY WHICH COVERS THE BOARD OF DIRECTORS AND ALL EMPLOYEES AND KEY CONTRACTED STAFF AND FAMILY MEMBERS. THESE PERSONS ARE REQUIRED TO DISCLOSE CONFLICTS UPON THEIR COMMENCEMENT OF THEIR RELATIONSHIP WITH THE ORGANIZATION, AND ANNUALLY THEREAFTER. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AND WHETHER TO AUTHORIZE OR REJECT THE TRANSACTION OR TAKE ANY OTHER ACTION NECESSARY TO ADDRESS THE CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0RI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0123738
IRS990/TotalAssetsEOYAmt0179460
IRS990/TotalAssetsGrp/BOYAmt0123738
IRS990/TotalAssetsGrp/EOYAmt0179460
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt097569
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt078063
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0476855
IRS990/TotalFunctionalExpensesGrp/TotalAmt0554918
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt098357
IRS990/TotalLiabilitiesEOYAmt0196942
IRS990/TotalLiabilitiesGrp/BOYAmt098357
IRS990/TotalLiabilitiesGrp/EOYAmt0196942
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt025381
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-17482
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0476855
IRS990/TotalProgramServiceRevenueAmt0397218
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0397283
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0494852
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0123738
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0179460
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0913
IRS990/TravelGrp/TotalAmt0913
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 384
IRS990/USAddress/CityNm0WESTERLY
IRS990/USAddress/StateAbbreviationCd0RI
IRS990/USAddress/ZIPCd002891
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0UNITEDTHEATRE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NICHOLAS MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CO-CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum04013152030
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNITED THEATRE EDUCATION CENTER
ReturnHeader/Filer/BusinessNameControlTxt0UNIT
ReturnHeader/Filer/EIN0872656228
ReturnHeader/Filer/PhoneNum04013152030
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 384
ReturnHeader/Filer/USAddress/CityNm0WESTERLY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0RI
ReturnHeader/Filer/USAddress/ZIPCd002891
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0333709623
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COHNREZNICK ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 CHURCH STREET 12TH FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HARTFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd006103
ReturnHeader/PreparerPersonGrp/PhoneNum09592007000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOLANTA TUCK
ReturnHeader/ReturnTs02025-11-14T07:01:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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