Civic Intelligence

Minerva West

990EZ • Fiscal year 2023 • EIN 88-2140426

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 08, 2024

Organization ProfileMINERVAWEST.ORG
PO Box 1126Ridgway, CO 81432

(970) 316-2018

Siviq Scores

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

Liabilities / Assets

91st percentile

0.61x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

22nd percentile

-16%

Higher net margin than 22% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

90th percentile

$41,251

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 56.8% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

7th percentile

-65%

Faster asset growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

37%

Faster revenue growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$4,664

Down $8,711 (-65%) from 2022

Net Assets

Down

$1,827

Down $11,548 (-86%) from 2022

Liabilities

Up

$2,837

Up $2,837 from 2022

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin22nd percentile

Revenue

Up

$72,659

Up $19,562 (+37%) from 2022

Expenses

Up

$84,207

Up $44,485 (+112%) from 2022

Net Income

Down

-$11,548

Down $24,923 (-186%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$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

2023

Assets$4,664
Liabilities$2,837
Net Assets$1,827
Open 2023 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$72,659
Expenses$84,207
Net Income-$11,548
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 8, 2024
Return Version
2023v5.1
Gross Receipts
$72,659
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.

Minerva west (cultural/arts/arts education) is a performing arts community theater dedicated to providing equitable opportunities of expression to all individuals regardless of experience, ability, etc.

Program Services

DescriptionGrantsExpenses
"MARY POPPINS" WAS A COMMUNITY THEATER PERFORMANCE, FOCUSED ON YOUTH INVOLVEMENT.$0$2,885
"THE CRUCIBLE" WAS A COMMUNITY THEATER PERFORMANCE, INVOLVING BOTH YOUTH AND ADULTS.$0$2,662
"BILBO" WAS A COMMUNITY THEATER PERFORMANCE, FOCUSED PRIMARILY ON YOUTH.$0$569
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KATHLEEN O'MARAArtistic DirectorFT$41,251-$41,251
BRENDA RATCLIFFPresidentPT$0--
NINAH HUNTERVice President-$0--
DEBRA OVERTONTreasurerPT$0--
CATHERINE LECHTENBELTSecretary-$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
President
Phone
9703162018
Signed
2024-08-08
Discuss with paid preparer
Yes

Preparer

Firm
Dalby Wendland & Co Pc
Address
PO BOX 1605, MONTROSE, CO 81402-1605
Preparer
Susan L Fezer CPA
Phone
9702497701
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest income. Amount: 12.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: production advertising. Amount: 3,037. Description: insurance. Amount: 891. Description: it. Amount: 325. Description: production cost. Amount: 4,917. Description: materials & equipment. Amount: 9,430. Description: royalties . Amount: 4,084. Description: tuition - discount. Amount: 3,365. Total to form 990-ez, line 16: 26,049.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: payroll liabilities. Beg. Of year amount: 0. End of year amount: 2,837.”

Raw XML Appendix172 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BRENDA RATCLIFF
IRS990EZ/BooksInCareOfDetail/PhoneNum07602744416
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0855 MEADOWS CIR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0RIDGWAY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd081432
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013375
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04664
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt034101
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-11548
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05755
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt013375
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04664
IRS990EZ/GrossReceiptsAmt072659
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt012
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt013375
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01827
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt013375
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01827
IRS990EZ/OccupancyRentUtltsAndMaintAmt05934
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt435.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt441251
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRENDA RATCLIFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1NINAH HUNTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DEBRA OVERTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CATHERINE LECHTENBELT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KATHLEEN O'MARA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4ARTISTIC DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt026049
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0MINERVA WEST (CULTURAL/ARTS/ARTS EDUCATION) IS A PERFORMING ARTS COMMUNITY THEATER DEDICATED TO PROVIDING EQUITABLE OPPORTUNITIES OF EXPRESSION TO ALL INDIVIDUALS REGARDLESS OF EXPERIENCE, ABILITY, ETC.
IRS990EZ/PrintingPublicationsPostageAmt01860
IRS990EZ/ProgramServiceRevenueAmt038546
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0"MARY POPPINS" WAS A COMMUNITY THEATER PERFORMANCE, FOCUSED ON YOUTH INVOLVEMENT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1"THE CRUCIBLE" WAS A COMMUNITY THEATER PERFORMANCE, INVOLVING BOTH YOUTH AND ADULTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2"BILBO" WAS A COMMUNITY THEATER PERFORMANCE, FOCUSED PRIMARILY ON YOUTH.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt02885
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt12662
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2569
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt044609
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02837
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt084207
IRS990EZ/TotalProgramServiceExpensesAmt06116
IRS990EZ/TotalRevenueAmt072659
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0MINERVAWEST.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt034101
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt027677
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt061778
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt038546
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt025418
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt063964
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt012
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/OtherIncome509Grp/TotalAmt014
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt0112742
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt013000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt013000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt013000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt013000
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt072647
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt053095
IRS990ScheduleA/Total509Grp/TotalAmt0125742
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt072659
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt053097
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0125756
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/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 12.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: PRODUCTION ADVERTISING. AMOUNT: 3,037. DESCRIPTION: INSURANCE. AMOUNT: 891. DESCRIPTION: IT. AMOUNT: 325. DESCRIPTION: PRODUCTION COST. AMOUNT: 4,917. DESCRIPTION: MATERIALS & EQUIPMENT. AMOUNT: 9,430. DESCRIPTION: ROYALTIES . AMOUNT: 4,084. DESCRIPTION: TUITION - DISCOUNT. AMOUNT: 3,365. TOTAL TO FORM 990-EZ, LINE 16: 26,049.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: PAYROLL LIABILITIES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 2,837.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENDA RATCLIFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09703162018
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-08
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/PreparerFirmGrp/PreparerFirmEIN0840795096
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DALBY WENDLAND & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1605
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONTROSE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0814021605
ReturnHeader/PreparerPersonGrp/PhoneNum09702497701
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN L FEZER CPA
ReturnHeader/ReturnTs02024-08-09T17:09:52-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,664
Liabilities
$2,837
Net assets
$1,827
Revenue
$72,659
Expenses
$84,207
Net income
-$11,548
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