Civic Intelligence

The Friction Theatre

EIN 88-3979649 • 501(c)3 • Midland, MI

Profile

Non profit arts organization

2801 Parsons CTMidland, MI 48642

www.thefrictiontheatre.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

84th percentile

35%

Higher net margin than 84% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

$44,243

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$44,243

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin84th percentile

Revenue

$107,047

No earlier filing loaded for comparison.

Expenses

$70,063

No earlier filing loaded for comparison.

Net Income

$36,984

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$60K$40K$20K$0Assets 2024: $44,243Net Assets 2024: $44,2432024

Highlighted filing

2024

Assets$44,243
Liabilities-
Net Assets$44,243
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0Revenue 2024: $107,047Expenses 2024: $70,063Net Income 2024: $36,9842024

Highlighted filing

2024

Revenue$107,047
Expenses$70,063
Net Income$36,984
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$44,243
Liabilities
-
Net assets
$44,243
Revenue
$107,047
Expenses
$70,063
Net income
$36,984
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.44$0.44$1.07$0.70$0.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$112,020
Mission and Program Overview

Mission

Non profit arts organization

Program Services

DescriptionGrantsExpenses
PRODUCTION OF 7 THEATRICAL PLAYS IN 2024$52,845$58,046
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRISTOPHER KRAUSEPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
The Friction Theatre
EIN
88-3979649
Phone
9894300433
Address
2801 PARSONS CT, Midland, MI 48642

Signing Officer

Name
Christopher J Krause
Title
Board Chairman
Phone
9894300433
Signed
2025-05-15
Discuss with paid preparer
Yes

Preparer

Firm
SMITH & CO CPAs PLC
Address
110 E GROVE STREET, MIDLAND, MI 48640
Preparer
Paul J Card
Phone
9898395750
Supplemental Narrative

Additional Explanations

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

“Travel 100”

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

“Conferences, conventions, and meetings 1,683”

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

“Supplies 909”

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

“PRODUCTION COSTS 22,526”

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

“SERVICE FEES 12”

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

“ADVERTISING 55”

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

“INSURANCE 360”

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

“WEBSITE FEES 550”

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

“OFFICE EXPENSES 4,530”

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

“ORGANIZATIONAL COSTS 120”

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

“PAYPAL FEES 49”

Form 990-EZ, Part II, Line 24, Other Assets

“INVENTORY Beginning of year 0, End of year 85”

Form 990-EZ, Part II, Line 24, Other Assets

“LIGHTING EQUIPMENT Beginning of year 0, End of year 15,076”

Form 990-EZ, Part II, Line 24, Other Assets

“SOUND EQUIPMENT Beginning of year 0, End of year 13,608”

Raw XML Appendix151 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/BooksInCareOfDetail/PhoneNum09894300433
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02801 PARSONS CT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MIDLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048642
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07259
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015474
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt052845
IRS990EZ/CostOfGoodsSoldAmt04973
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt036984
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt035520
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt07259
IRS990EZ/Form990TotalAssetsGrp/EOYAmt044243
IRS990EZ/GrossProfitLossSlsOfInvntryAmt05760
IRS990EZ/GrossReceiptsAmt0112020
IRS990EZ/GrossSalesOfInventoryAmt010733
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt07259
IRS990EZ/NetAssetsOrFundBalancesEOYAmt044243
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt07259
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt044243
IRS990EZ/OccupancyRentUtltsAndMaintAmt03649
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHRISTOPHER KRAUSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt028769
IRS990EZ/OtherExpensesTotalAmt030894
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0NON PROFIT ARTS ORGANIZATION
IRS990EZ/ProgramServiceRevenueAmt048442
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PRODUCTION OF 7 THEATRICAL PLAYS IN 2024
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt052845
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt058046
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt070063
IRS990EZ/TotalProgramServiceExpensesAmt058046
IRS990EZ/TotalRevenueAmt0107047
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0www.thefrictiontheatre.org
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt052845
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt052845
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt059175
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt059175
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0112020
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0112020
IRS990ScheduleA/Total509Grp/TotalAmt0112020
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0112020
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0112020
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/ExplanationTxt0Travel 100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conferences, conventions, and meetings 1,683
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Supplies 909
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRODUCTION COSTS 22,526
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SERVICE FEES 12
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADVERTISING 55
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INSURANCE 360
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7WEBSITE FEES 550
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OFFICE EXPENSES 4,530
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ORGANIZATIONAL COSTS 120
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PAYPAL FEES 49
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11INVENTORY Beginning of year 0, End of year 85
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12LIGHTING EQUIPMENT Beginning of year 0, End of year 15,076
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13SOUND EQUIPMENT Beginning of year 0, End of year 13,608
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990-EZ, Part II, Line 24, Other Assets
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER J KRAUSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum09894300433
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FRICTION THEATRE
ReturnHeader/Filer/BusinessNameControlTxt0FRIC
ReturnHeader/Filer/EIN0883979649
ReturnHeader/Filer/PhoneNum09894300433
ReturnHeader/Filer/USAddress/AddressLine1Txt02801 PARSONS CT
ReturnHeader/Filer/USAddress/CityNm0Midland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048642
ReturnHeader/Form8822BAttachedInd0X
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0522174686
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH & CO CPAs PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0110 E GROVE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIDLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048640
ReturnHeader/PreparerPersonGrp/PhoneNum09898395750
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL J CARD
ReturnHeader/ReturnTs02025-06-04T05:12:25-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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