Civic Intelligence

Minerva West

EIN 88-2140426 • 501(c)3 • Ridgway, CO

Pub. 78 Eligible

Profile

MINERVA WEST is a CULTURAL/ARTS/ARTS EDUCATION PERFORMING ARTS COMMUNITY THEATER DEDICATED TO PROVIDING EQUITABLE OPPORTUNITIES OF EXPRESSION TO ALL INDIVIDUALS REGARDLESS OF EXPERIENCE, ABILITY, ETC.

PO Box 1126Ridgway, CO 81432

minervawest.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.16x

Higher debt load relative to assets than 81% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.03x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

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

Top Officer Pay

96th percentile

$41,250

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 47.6% of source-year revenue.

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

Asset Growth

97th percentile

259%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

72nd percentile

19%

Faster revenue growth than 72% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$16,722

Up $12,058 (+259%) from 2023

Liabilities

Down

$2,598

Down $239 (-8.4%) from 2023

Net Assets

Up

$14,124

Up $12,297 (+673%) from 2023

Operations
Liabilities / Revenue75th percentileNet Margin69th percentile

Revenue

Up

$86,644

Up $13,985 (+19%) from 2023

Expenses

Down

$74,347

Down $9,860 (-12%) from 2023

Net Income

Up

$12,297

Up $23,845 (+206%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

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

$20K$15K$10K$5.0K$0Assets 2022: $13,375Liabilities 2022: $0Net Assets 2022: $13,3752022Assets 2023: $4,664Liabilities 2023: $2,837Net Assets 2023: $1,8272023Assets 2024: $16,722Liabilities 2024: $2,598Net Assets 2024: $14,1242024

Highlighted filing

2024

Assets$16,722
Liabilities$2,598
Net Assets$14,124
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

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

$100K$50K$0-$50KRevenue 2022: $53,097Expenses 2022: $39,722Net Income 2022: $13,3752022Revenue 2023: $72,659Expenses 2023: $84,207Net Income 2023: -$11,5482023Revenue 2024: $86,644Expenses 2024: $74,347Net Income 2024: $12,2972024

Highlighted filing

2024

Revenue$86,644
Expenses$74,347
Net Income$12,297
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$16,722
Liabilities
$2,598
Net assets
$14,124
Revenue
$86,644
Expenses
$74,347
Net income
$12,297
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.7$2.60$14.1$86.6$74.3$12.3
2023Detailed filing. Detailed filing data is available for this year.$4.66$2.84$1.83$72.7$84.2$11.5
2022Detailed filing. Detailed filing data is available for this year.$13.4$0.00$13.4$53.1$39.7$13.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$86,644
Mission and Program Overview

Mission

MINERVA WEST is a CULTURAL/ARTS/ARTS EDUCATION PERFORMING ARTS COMMUNITY THEATER DEDICATED TO PROVIDING EQUITABLE OPPORTUNITIES OF EXPRESSION TO ALL INDIVIDUALS REGARDLESS OF EXPERIENCE, ABILITY, ETC.

Program Services

DescriptionGrantsExpenses
Minerva West is a community theater based in a small rural Colorado Town. It has grown from nothing to have 186 citizens participate and 3788 attend its shows. In 2024 Minerva West Theatre Company (adult) produced five public productions (comedy, dramas, musical), involving 50 actors/crew/volunteers, ages 16 - 79. Of Ridgway's approx 1250 residents, 611 attended the shows. The MW Youth Theatre presented four after-school 4-5 week theater arts workshops at Ridgway Elementary and Secondary . Each 40 hours of rehearsal time ending with a public performance, Students served 131. Public attendance 384. Youth Summer Theatre workshop provides theater arts education for kids 5-14. It is 4 weeks, 5 hours a day with a public performance at the end. 24 kids aged 5-16 participated.. Performance attendance 89.$2,530$28,888
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathleen O'MaraEmployee - Artistic DirectorFT$41,250-$41,250
Brenda RatcliffPresidentPT$0--
Ninah HunterVice President-$0--
Debra OvertonTreasurer-$0--
Crista MeyersSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Minerva West
EIN
88-2140426
Phone
9703162018
Address
PO Box 1126, Ridgway, CO 81432

Signing Officer

Name
Brenda Ratcliff
Title
BoD - President
Phone
7602744416
Signed
2025-05-13
Supplemental Narrative

Additional Explanations

Form 990-EZ, Header, Line H

“Colorado Grand, 4915 Pasadena Way, Broomfield CO 80023, $1500, Linda Browning, 596 Sabeta Dr., Unit C, Ridgway CO 81432, $1500”

Form 990-EZ, Part I, Line 16

“Description;Amount^Production advertising;2838|Insurance;721|Office IT merchant fees etc;983|Production and event costs;3653|Materils and Equip;107|Royalties;11093^Total;19395^”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^Payroll Liabilities;2598^Total;2598^”

Raw XML Appendix190 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/BenefitsPaidToOrForMembersAmt00
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IRS990EZ/BooksInCareOfDetail/PhoneNum05204659027
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Ridgway
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd081432
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Ninah Hunter
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Kathleen O'Mara
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Employee - Artistic Director
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt019395
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0MINERVA WEST is a CULTURAL/ARTS/ARTS EDUCATION PERFORMING ARTS COMMUNITY THEATER DEDICATED TO PROVIDING EQUITABLE OPPORTUNITIES OF EXPRESSION TO ALL INDIVIDUALS REGARDLESS OF EXPERIENCE, ABILITY, ETC.
IRS990EZ/PrintingPublicationsPostageAmt01034
IRS990EZ/ProgramServiceRevenueAmt038135
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Minerva West is a community theater based in a small rural Colorado Town. It has grown from nothing to have 186 citizens participate and 3788 attend its shows. In 2024 Minerva West Theatre Company (adult) produced five public productions (comedy, dramas, musical), involving 50 actors/crew/volunteers, ages 16 - 79. Of Ridgway's approx 1250 residents, 611 attended the shows. The MW Youth Theatre presented four after-school 4-5 week theater arts workshops at Ridgway Elementary and Secondary . Each 40 hours of rehearsal time ending with a public performance, Students served 131. Public attendance 384. Youth Summer Theatre workshop provides theater arts education for kids 5-14. It is 4 weeks, 5 hours a day with a public performance at the end. 24 kids aged 5-16 participated.. Performance attendance 89.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt02530
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt028888
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt044406
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CO
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02837
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02598
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TotalRevenueAmt086644
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0minervawest.org
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0No other income
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1Other income from 2022 special fundraising event
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2Amt entered in error. We are only in our third tax year. Missed the STOP HERE box at line 14, amount automatically created. Cannot delete
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part II, Line 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A, Part III, Line 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Schedule A, Part III, Line 15
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt048478
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt034101
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt027677
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0110256
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt038135
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt038546
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt025408
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0102089
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt086613
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt072647
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt053085
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
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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/ExplanationTxt0Colorado Grand, 4915 Pasadena Way, Broomfield CO 80023, $1500, Linda Browning, 596 Sabeta Dr., Unit C, Ridgway CO 81432, $1500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;Amount^Production advertising;2838|Insurance;721|Office IT merchant fees etc;983|Production and event costs;3653|Materils and Equip;107|Royalties;11093^Total;19395^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^Payroll Liabilities;2598^Total;2598^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Header, Line H
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Brenda Ratcliff
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BoD - President
ReturnHeader/BusinessOfficerGrp/PhoneNum07602744416
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MINERVA WEST
ReturnHeader/Filer/BusinessNameControlTxt0MINE
ReturnHeader/Filer/EIN0882140426
ReturnHeader/Filer/PhoneNum09703162018
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 1126
ReturnHeader/Filer/USAddress/CityNm0Ridgway
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081432
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-05-13T18:46:54-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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