Civic Intelligence

Arena Theater Association

EIN 94-3026410 • 501(c)3 • Point Arena, CA

Profile

The mission of the Arena Theater is to preserve the historic Arena Theater as a community resource for diverse entertainment, education and performing arts. See Schedule O for continuation of mission.

PO Box 611Point Arena, CA 95468

www.arenatheater.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.04x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.10x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

31st percentile

-4.5%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

-7.0%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-28%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$608,656

Down $1,379 (-0.2%) from 2024

Liabilities

Down

$22,487

Down $132 (-0.6%) from 2024

Net Assets

Down

$586,169

Down $1,247 (-0.2%) from 2024

Revenue

Down

$294,804

Down $13,675 (-4.4%) from 2024

Expenses

Up

$297,724

Up $14,134 (+5.0%) from 2024

Net Income

Down

-$2,920

Down $27,809 (-112%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $438,772Liabilities 2011: $206,611Net Assets 2011: $232,1612011Assets 2012: $449,966Liabilities 2012: $218,869Net Assets 2012: $231,0972012Assets 2013: $467,903Liabilities 2013: $169,697Net Assets 2013: $298,2062013Assets 2014: $489,042Liabilities 2014: $168,293Net Assets 2014: $320,7492014Assets 2015: $534,826Liabilities 2015: $184,431Net Assets 2015: $350,3952015Assets 2016: $546,496Liabilities 2016: $132,514Net Assets 2016: $413,9822016Assets 2017: $615,277Liabilities 2017: $184,818Net Assets 2017: $430,4592017Assets 2018: $570,310Liabilities 2018: $121,369Net Assets 2018: $448,9412018Assets 2019: $527,774Liabilities 2019: $100,755Net Assets 2019: $427,0192019Assets 2020: $468,259Liabilities 2020: $75,923Net Assets 2020: $392,3362020Assets 2021: $526,224Liabilities 2021: $69,814Net Assets 2021: $456,4102021Assets 2022: $633,272Liabilities 2022: $59,241Net Assets 2022: $574,0312022Assets 2023: $588,730Liabilities 2023: $26,207Net Assets 2023: $562,5232023Assets 2024: $610,035Liabilities 2024: $22,619Net Assets 2024: $587,4162024Assets 2025: $608,656Liabilities 2025: $22,487Net Assets 2025: $586,1692025

Highlighted filing

2025

Assets$608,656
Liabilities$22,487
Net Assets$586,169

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $336,764Expenses 2011: $371,930Net Income 2011: -$35,1662011Revenue 2012: $388,310Expenses 2012: $389,374Net Income 2012: -$1,0642012Expenses 2013: $302,9002013Revenue 2014: $334,307Expenses 2014: $311,764Net Income 2014: $22,5432014Revenue 2015: $374,319Expenses 2015: $381,494Net Income 2015: -$7,1752015Revenue 2016: $456,915Expenses 2016: $393,328Net Income 2016: $63,5872016Revenue 2017: $337,848Expenses 2017: $321,171Net Income 2017: $16,6772017Revenue 2018: $334,394Expenses 2018: $315,912Net Income 2018: $18,4822018Revenue 2019: $456,342Expenses 2019: $478,264Net Income 2019: -$21,9222019Revenue 2020: $292,155Expenses 2020: $310,942Net Income 2020: -$18,7872020Revenue 2021: $185,586Expenses 2021: $121,512Net Income 2021: $64,0742021Revenue 2022: $350,070Expenses 2022: $232,449Net Income 2022: $117,6212022Revenue 2023: $253,315Expenses 2023: $264,823Net Income 2023: -$11,5082023Revenue 2024: $308,479Expenses 2024: $283,590Net Income 2024: $24,8892024Revenue 2025: $294,804Expenses 2025: $297,724Net Income 2025: -$2,9202025

Highlighted filing

2025

Revenue$294,804
Expenses$297,724
Net Income-$2,920

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.09$0.22$5.86$2.95$2.98$0.03
2024Detailed filing. Detailed filing data is available for this year.$6.10$0.23$5.87$3.08$2.84$0.25
2023Detailed filing. Detailed filing data is available for this year.$5.89$0.26$5.63$2.53$2.65$0.12
2022Detailed filing. Detailed filing data is available for this year.$6.33$0.59$5.74$3.50$2.32$1.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.26$0.70$4.56$1.86$1.22$0.64
2020Detailed filing. Detailed filing data is available for this year.$4.68$0.76$3.92$2.92$3.11$0.19
2019Detailed filing. Detailed filing data is available for this year.$5.28$1.01$4.27$4.56$4.78$0.22
2018Detailed filing. Detailed filing data is available for this year.$5.70$1.21$4.49$3.34$3.16$0.18
2017Detailed filing. Detailed filing data is available for this year.$6.15$1.85$4.30$3.38$3.21$0.17
2016Detailed filing. Detailed filing data is available for this year.$5.46$1.33$4.14$4.57$3.93$0.64
2015Detailed filing. Detailed filing data is available for this year.$5.35$1.84$3.50$3.74$3.81$0.07
2014Detailed filing. Detailed filing data is available for this year.$4.89$1.68$3.21$3.34$3.12$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$1.70$2.98$3.03
2012Summary only. Only limited summary data is available for this year.$4.50$2.19$2.31$3.88$3.89$0.01
2011Summary only. Only limited summary data is available for this year.$4.39$2.07$2.32$3.37$3.72$0.35
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Aug 19, 2025
Return Version
2024v5.2
Gross Receipts
$315,204
Mission and Program Overview

Mission

The mission of arena theater is to preserve the historic arena theater as a community resource and provide diverse entertainment, education and performing arts to the remote, rural redwood coastal community.

The mission of the Arena Theater is to preserve the historic Arena Theater as a community resource for diverse entertainment, education and performing arts. See Schedule O for continuation of mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$276,495$281,335▲ $4,840
Land, Buildings, and Equipment, Net$279,424$275,374▼ $4,050
Cash and Non-Interest-Bearing Accounts$41,073$35,262▼ $5,811
Inventories for Sale or Use$6,433$6,903▲ $470
Prepaid Expenses and Deferred Charges$5,117$6,831▲ $1,714
Accounts Receivable$1,493$2,951▲ $1,458
Total Assets$610,035$608,656▼ $1,379
Liabilities
Deferred Revenue$15,618$16,722▲ $1,104
Accounts Payable and Accrued Expenses$7,001$5,765▼ $1,236
Total Liabilities$22,619$22,487▼ $132
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$580,127$579,040▼ $1,087
Net Assets With Donor Restrictions$7,289$7,129▼ $160
Total Net Assets Fund Balance$587,416$586,169▼ $1,247
Total Liabilities and Net Assets / Fund Balance$610,035$608,656▼ $1,379

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$230,372$330,491$560,863
Equipment$2$230,145$230,147
Land$45,000-$45,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lisa JoakimidesPresident
Michael BeattieVice President
Blake MoreDirector
Jennifer DumpertDirector
Steve McLaughlinDirector
Tim McMurtyDirector
Tracy DuPontDirector
Paul AndersonSecretary
Mark VanderwoudeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$95,986
Program Service Revenue
$146,220
Investment Income
$12,565
Other Revenue
$40,033
All Other Contributions
$50,126
Change in Net Assets
$-2,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$186,953
Salaries, Compensation, and Employee Benefits$110,771
Total Fundraising Expense$6,699
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$76,765$25,467-$102,232
All Other Expenses$13,500$10,923-$24,423
Depreciation Depletion$20,443--$20,443
Advertising$10,686$1,941-$12,627
Payroll Taxes$6,479$2,060-$8,539
Insurance-$7,020-$7,020
Other Expenses$8,484$15,527$6,699$6,699
Office Expenses-$621-$621
Total Functional Expenses$227,466$63,559$6,699$297,724
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Form 990, part vi, section a, line 6:line 6 explanation - members are admitted upon the payment of theprescribed annual dues as established and adjusted by the board ofdirectors. There is only one class with various categories of membershipfor fundraising purposes.

Member election for additional members Part VI line 7A

Form 990, part vi, section a, line 7a:line 7a explanation - each member has one vote at the annual member meetingin april of each year to elect the board of directors and on any questionsubmitted for a vote.

Governing body decisions Part VI line 7B

Form 990, part vi, section a, line 7b:line 7b explanation - at the annual membership meeting directors areelected by a majority vote of the membership as nominated by the membershipcommittee.

Form 990 governing body review Part VI line 11

Form 990, part vi, section b, line 11b:line 11b explanation - the head bookkeeper and the treasurer review theform 990 before it is signed and filed. The treasurer reports to the boardthat the annual return was reviewed and filed.

Conflict of interest policy compliance Part VI line 12C

Form 990, part vi, section b, line 12c:annual updates of disclosure form.

Form 990 availability to public Part VI line 18

Form 990, part vi, section c, line 18:a public disclosure copy of the tax return in which donors are anonymous isposted on the website for three years. All other organizational documentsare available upon request.

Governing documents etc available to public Part VI line 19

Form 990, part vi, section c, line 19:available upon request. The finance committee meets with the board monthlyto review financial position. The theater provides members with a programand financial status at the annual member meeting.

Filing and Contact Details

Filer

Filer Name
Arena Theater Association
EIN
94-3026410
In Care Of
% Mark Vanderwoude
Phone
7078823272
Address
PO Box 611, Point Arena, CA 95468

Signing Officer

Name
Mark Vanderwoude
Title
Treasurer
Phone
7078823272
Signed
2025-08-19
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
9

Preparer

Firm
JJACPA Inc
Address
1102 South Main St Suite 1, Fort Bragg, CA 95437
Preparer
Joseph Arch
Phone
7079646325
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

Form 990, part iii, line 1, description of organization mission:theater members. In addition to our first-run movies, we offer a musicon film nite series several times per year and other special eventssuch as surf and holiday films.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Telecasts: Arena Theaters Metropolitan Opera Live in HD series is as successful as ever, with loyal season subscribers. We also screen National Theater of London Live telecasts and an Exhibition on Screen Series. Short Film Festival Arena Theater runs a successful 3-day festival of short films, with filmmaker Q&As, receptions, and special performances.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART VI, SECTION A, LINE 6:LINE 6 EXPLANATION - MEMBERS ARE ADMITTED UPON THE PAYMENT OF THEPRESCRIBED ANNUAL DUES AS ESTABLISHED AND ADJUSTED BY THE BOARD OFDIRECTORS. THERE IS ONLY ONE CLASS WITH VARIOUS CATEGORIES OF MEMBERSHIPFOR FUNDRAISING PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART VI, SECTION A, LINE 7A:LINE 7A EXPLANATION - EACH MEMBER HAS ONE VOTE AT THE ANNUAL MEMBER MEETINGIN APRIL OF EACH YEAR TO ELECT THE BOARD OF DIRECTORS AND ON ANY QUESTIONSUBMITTED FOR A VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PART VI, SECTION A, LINE 7B:LINE 7B EXPLANATION - AT THE ANNUAL MEMBERSHIP MEETING DIRECTORS AREELECTED BY A MAJORITY VOTE OF THE MEMBERSHIP AS NOMINATED BY THE MEMBERSHIPCOMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990, PART VI, SECTION B, LINE 11B:LINE 11B EXPLANATION - THE HEAD BOOKKEEPER AND THE TREASURER REVIEW THEFORM 990 BEFORE IT IS SIGNED AND FILED. THE TREASURER REPORTS TO THE BOARDTHAT THE ANNUAL RETURN WAS REVIEWED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART VI, SECTION B, LINE 12C:ANNUAL UPDATES OF DISCLOSURE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990, PART VI, SECTION C, LINE 18:A PUBLIC DISCLOSURE COPY OF THE TAX RETURN IN WHICH DONORS ARE ANONYMOUS ISPOSTED ON THE WEBSITE FOR THREE YEARS. ALL OTHER ORGANIZATIONAL DOCUMENTSARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORM 990, PART VI, SECTION C, LINE 19:AVAILABLE UPON REQUEST. THE FINANCE COMMITTEE MEETS WITH THE BOARD MONTHLYTO REVIEW FINANCIAL POSITION. THE THEATER PROVIDES MEMBERS WITH A PROGRAMAND FINANCIAL STATUS AT THE ANNUAL MEMBER MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:THEATER MEMBERS. IN ADDITION TO OUR FIRST-RUN MOVIES, WE OFFER A MUSICON FILM NITE SERIES SEVERAL TIMES PER YEAR AND OTHER SPECIAL EVENTSSUCH AS SURF AND HOLIDAY FILMS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part III response or note to any other line in Part III
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