Civic Intelligence

Pentacle Theatre Inc.

990 • Fiscal year 2016 • EIN 93-0513552

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

145 Liberty St NESalem, OR 97301-3522

(503) 485-4300

Siviq Scores

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

Liabilities / Assets

56th percentile

0.14x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.61x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

42nd percentile

$42,072

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

58th percentile

3.4%

Faster asset growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

69th percentile

13%

Faster revenue growth than 69% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,605,791

Up $86,348 (+3.4%) from 2015

Net Assets

Up

$2,236,617

Up $75,427 (+3.5%) from 2015

Liabilities

Up

$369,174

Up $10,921 (+3.0%) from 2015

Revenue

Up

$601,429

Up $68,142 (+13%) from 2015

Expenses

Up

$526,002

Up $15,269 (+3.0%) from 2015

Net Income

Up

$75,427

Up $52,873 (+234%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,330,567Liabilities 2011: $281,054Net Assets 2011: $2,049,5132011Assets 2014: $2,375,299Liabilities 2014: $236,664Net Assets 2014: $2,138,6352014Assets 2015: $2,519,443Liabilities 2015: $358,253Net Assets 2015: $2,161,1902015Assets 2016: $2,605,791Liabilities 2016: $369,174Net Assets 2016: $2,236,6172016Assets 2017: $2,704,627Liabilities 2017: $404,178Net Assets 2017: $2,300,4492017Assets 2018: $2,751,366Liabilities 2018: $375,150Net Assets 2018: $2,376,2162018Assets 2019: $2,923,193Liabilities 2019: $366,670Net Assets 2019: $2,556,5232019Assets 2020: $2,862,497Liabilities 2020: $110,572Net Assets 2020: $2,751,9252020Assets 2021: $3,187,163Liabilities 2021: $131,949Net Assets 2021: $3,055,2142021Assets 2022: $3,272,173Liabilities 2022: $292,923Net Assets 2022: $2,979,2502022Assets 2023: $3,244,230Liabilities 2023: $319,411Net Assets 2023: $2,924,8192023Assets 2024: $3,290,598Liabilities 2024: $320,737Net Assets 2024: $2,969,8612024

Highlighted filing

2016

Assets$2,605,791
Liabilities$369,174
Net Assets$2,236,617

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $471,5262011Revenue 2014: $495,286Expenses 2014: $512,460Net Income 2014: -$17,1742014Revenue 2015: $533,287Expenses 2015: $510,733Net Income 2015: $22,5542015Revenue 2016: $601,429Expenses 2016: $526,002Net Income 2016: $75,4272016Revenue 2017: $664,745Expenses 2017: $600,912Net Income 2017: $63,8332017Revenue 2018: $703,748Expenses 2018: $627,981Net Income 2018: $75,7672018Revenue 2019: $810,454Expenses 2019: $630,147Net Income 2019: $180,3072019Revenue 2020: $951,018Expenses 2020: $496,248Net Income 2020: $454,7702020Revenue 2021: $614,866Expenses 2021: $311,577Net Income 2021: $303,2892021Revenue 2022: $451,900Expenses 2022: $527,550Net Income 2022: -$75,6502022Revenue 2023: $620,121Expenses 2023: $638,390Net Income 2023: -$18,2692023Revenue 2024: $705,789Expenses 2024: $688,794Net Income 2024: $16,9952024

Highlighted filing

2016

Revenue$601,429
Expenses$526,002
Net Income$75,427
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$601,429
Mission and Program Overview

Mission

Promotion of theatre and the arts in the local community

Production and presentation of theatre performances through the presentation of multiple productions of several plays

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,077,818$2,102,333▲ $24,515
Investments in Publicly Traded Securities$198,211$220,993▲ $22,782
Cash and Non-Interest-Bearing Accounts$154,689$188,595▲ $33,906
Prepaid Expenses and Deferred Charges$49,112$65,077▲ $15,965
Accounts Receivable$28,064$27,879▼ $185
Total Assets$2,519,443$2,605,791▲ $86,348
Other Assets Total$11,549$914▼ $10,635
Liabilities
Deferred Revenue$255,043$254,025▼ $1,018
Mortgage Notes Payable Secured by Investment Property$83,910$85,723▲ $1,813
Accounts Payable and Accrued Expenses$19,300$29,426▲ $10,126
Total Liabilities$358,253$369,174▲ $10,921
Net Assets / Fund Balance
Unrestricted Net Assets$2,161,190$2,236,617▲ $75,427
Total Net Assets Fund Balance$2,161,190$2,236,617▲ $75,427
Total Liabilities and Net Assets / Fund Balance$2,519,443$2,605,791▲ $86,348

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$940,273-$940,273
Equipment$874,350-$874,350
Land$287,710-$287,710
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tony ZandolProduction DirectorFT$42,072$42,072
Lisa JoyceExecutive DirectorFT$39,678$39,678
Sarah BraffTicket Office Rep.FT$22,191$22,191
Elizabeth HessFinance & Admin AssistantPT$20,695$20,695

Board Members and Trustees

NameTitle
Nancy MoenPresident
Heather TollerVice President
Cherie UlmerBoard Member
Jeff SandersBoard Member
Joe SilvaBoard Member
Lisa GodwinBoard Member
Matthew WoolseyBoard Member
Robert SalbergSecretary
Ed ArabasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$112,689
Program Service Revenue
$435,449
Investment Income
$13,261
Other Revenue
$40,030
All Other Contributions
$108,119
Change in Net Assets
$75,427
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$346,253
Salaries, Compensation, and Employee Benefits$179,749
Total Fundraising Expense$2,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$26,920$80,759$0$107,679
Advertising$48,880$0$0$48,880
Occupancy$0$48,122$0$48,122
Other Salaries and Wages$27,491$8,211$0$35,702
Office Expenses$0$33,738$0$33,738
Royalties$32,780$0$0$32,780
Other Employee Benefits$15,758$4,707$0$20,465
Payroll Taxes$12,245$3,658$0$15,903
All Other Expenses$7,998$3,506$2,101$13,605
Insurance$9,356$1,651$0$11,007
Fees for Services Other$0$6,229$0$6,229
Other Expenses$0$5,480$0$5,480
Interest$4,762$0$0$4,762
Fees for Services Accounting$0$4,215$0$4,215
Information Technology$0$1,836$0$1,836
Travel$0$831$0$831
Conferences and Meetings$0$137$0$137
Total Functional Expenses$320,821$203,080$2,101$526,002
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$40,030
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fundraiser$40,030$40,030$2,101$37,929
Total Events$40,030$40,030$2,101$37,929
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Pentacle Theatre Inc
EIN
93-0513552
Phone
5034854300
Address
145 Liberty St NE, Salem, OR 97301-3522

Signing Officer

Name
Lisa Joyce
Title
Executive Director
Phone
5034854300
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Joyce
Formed
1954
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
0

Preparer

Firm
Vanlue PC Certified Public Accountant
Address
1174 Cornucopia St NW Suite 250, Salem, OR 97304-3193
Preparer
Donald G Vanlue
Phone
5035877954
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Upon request

Pt VI, Line 12C

Annual review

Pt VI, Line 15A

Industry standard

Pt VI, Line 15B

Industry standard

Form 990, Part IX, Line 24E

Gifts/Flowers 1464. 1274. 190. 0.

Form 990, Part IX, Line 24E

Committee Expense 3820. 1719. 0. 2101.

Form 990, Part IX, Line 24E

Real Estate Taxes 1994. 1994. 0. 0.

Form 990, Part IX, Line 24E

Capital Funding 11. 11. 0. 0.

Form 990, Part IX, Line 24E

Cross Education Fund Expense 3000. 3000. 0. 0.

Form 990, Part IX, Line 24E

OTher Expenses 3316. 0. 3316. 0.

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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt011549
IRS990/OtherAssetsTotalGrp/EOYAmt0914
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04707
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt015758
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020465
IRS990/OtherExpensesGrp/Desc0Production Costs
IRS990/OtherExpensesGrp/Desc1Facilities & Equipment
IRS990/OtherExpensesGrp/Desc2Bank & Merchant Fees
IRS990/OtherExpensesGrp/Desc3Staff Training
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt35480
IRS990/OtherExpensesGrp/ProgramServicesAmt072830
IRS990/OtherExpensesGrp/ProgramServicesAmt146851
IRS990/OtherExpensesGrp/ProgramServicesAmt214950
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt072830
IRS990/OtherExpensesGrp/TotalAmt146851
IRS990/OtherExpensesGrp/TotalAmt214950
IRS990/OtherExpensesGrp/TotalAmt35480
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08211
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt027491
IRS990/OtherSalariesAndWagesGrp/TotalAmt035702
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03658
IRS990/PayrollTaxesGrp/ProgramServicesAmt012245
IRS990/PayrollTaxesGrp/TotalAmt015903
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt049112
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt065077
IRS990/PrincipalOfficerNm0LISA JOYCE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/BusinessCd3711110
IRS990/ProgramServiceRevenueGrp/BusinessCd4711110
IRS990/ProgramServiceRevenueGrp/Desc0Benefits
IRS990/ProgramServiceRevenueGrp/Desc1Concessions, Net
IRS990/ProgramServiceRevenueGrp/Desc2Misc. Revenue
IRS990/ProgramServiceRevenueGrp/Desc3Advertising
IRS990/ProgramServiceRevenueGrp/Desc4Ticket Sales & Admissions
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0-760
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120146
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22436
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4374428
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt073268
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03200
IRS990/PYOtherExpensesAmt0326408
IRS990/PYOtherRevenueAmt049105
IRS990/PYProgramServiceRevenueAmt0407714
IRS990/PYRevenuesLessExpensesAmt022554
IRS990/PYSalariesCompEmpBnftPaidAmt0184325
IRS990/PYTotalExpensesAmt0510733
IRS990/PYTotalRevenueAmt0533287
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt075427
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0601430
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt032780
IRS990/RoyaltiesGrp/TotalAmt032780
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0112689
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt073268
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt068410
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt077193
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt091848
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0423408
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt013261
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03200
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt09292
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt034940
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt021182
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt081875
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0435449
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0407714
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0349175
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0431395
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0429339
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02053072
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt040030
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt049105
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt089135
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt013261
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03200
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt09292
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt034940
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt021182
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt081875
IRS990ScheduleA/InvestmentIncomeCYPct00.03090
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.96910
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt02565615
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0588168
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0530087
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0417585
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0508588
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0521187
IRS990ScheduleA/Total509Grp/TotalAmt02565615
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02647490
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0940273
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0940273
IRS990ScheduleD/EquipmentGrp/BookValueAmt0874350
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0874350
IRS990ScheduleD/LandGrp/BookValueAmt0287710
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0287710
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02102333
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02101
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Annual Fundraiser
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt040030
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040030
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040030
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt040030
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt037929
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02101
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02101
IRS990/ScheduleJRequiredInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.32$2.97$0.71$0.69$0.02
2023Summary only. Only limited summary data is available for this year.$3.24$0.32$2.92$0.62$0.64$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.29$2.98$0.45$0.53$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.13$3.06$0.61$0.31$0.30
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.11$2.75$0.95$0.50$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$0.37$2.56$0.81$0.63$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.38$2.38$0.70$0.63$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.40$2.30$0.66$0.60$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.61$0.37$2.24$0.60$0.53$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.52$0.36$2.16$0.53$0.51$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.38$0.24$2.14$0.50$0.51$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.28$2.05$0.47