Civic Intelligence

Craterian Performances Company

EIN 94-3137852 • 501(c)3 • Medford, OR

Profile

To enhance the cultural opportunities of the region and increase community pride by operating a state-of-the-art, multi-purpose performance facility; provide a forum for community events, local, regional and national performing artists; and foster development of the performing arts.

23 S Central AvenueMedford, OR 97501

www.craterian.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.10x

Higher debt load relative to assets than 57% of similar nonprofits.

$5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.30x

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

$5M-$10M nonprofits • Source year 2024

Net Margin

41st percentile

1.1%

Higher net margin than 41% of similar nonprofits.

$5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

31st percentile

-1.1%

Faster asset growth than 31% of similar nonprofits.

$5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

4.3%

Faster revenue growth than 43% of similar nonprofits.

$5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$5,757,918

Down $63,068 (-1.1%) from 2023

Liabilities

Down

$566,695

Down $82,826 (-13%) from 2023

Net Assets

Up

$5,191,223

Up $19,758 (+0.4%) from 2023

Revenue

Up

$1,864,568

Up $76,023 (+4.3%) from 2023

Expenses

Up

$1,844,810

Up $150,133 (+8.9%) from 2023

Net Income

Down

$19,758

Down $74,110 (-79%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,090,587Liabilities 2011: $236,689Net Assets 2011: $3,853,8982011Assets 2012: $3,971,715Liabilities 2012: $241,462Net Assets 2012: $3,730,2532012Assets 2013: $4,295,614Liabilities 2013: $228,820Net Assets 2013: $4,066,7942013Assets 2014: $4,019,407Liabilities 2014: $186,457Net Assets 2014: $3,832,9502014Assets 2015: $3,727,467Liabilities 2015: $186,242Net Assets 2015: $3,541,2252015Assets 2016: $3,774,057Liabilities 2016: $217,255Net Assets 2016: $3,556,8022016Assets 2017: $3,952,351Liabilities 2017: $554,298Net Assets 2017: $3,398,0532017Assets 2018: $4,995,454Liabilities 2018: $370,513Net Assets 2018: $4,624,9412018Assets 2019: $5,069,724Liabilities 2019: $416,469Net Assets 2019: $4,653,2552019Assets 2020: $4,915,215Liabilities 2020: $460,973Net Assets 2020: $4,454,2422020Assets 2021: $5,037,852Liabilities 2021: $389,188Net Assets 2021: $4,648,6642021Assets 2022: $5,606,742Liabilities 2022: $529,145Net Assets 2022: $5,077,5972022Assets 2023: $5,820,986Liabilities 2023: $649,521Net Assets 2023: $5,171,4652023Assets 2024: $5,757,918Liabilities 2024: $566,695Net Assets 2024: $5,191,2232024

Highlighted filing

2024

Assets$5,757,918
Liabilities$566,695
Net Assets$5,191,223

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,057,522Expenses 2011: $1,162,797Net Income 2011: -$105,2752011Revenue 2012: $1,219,564Expenses 2012: $1,343,209Net Income 2012: -$123,6452012Revenue 2013: $1,852,861Expenses 2013: $1,516,320Net Income 2013: $336,5412013Revenue 2014: $1,261,772Expenses 2014: $1,495,616Net Income 2014: -$233,8442014Revenue 2015: $1,145,393Expenses 2015: $1,437,119Net Income 2015: -$291,7262015Revenue 2016: $1,401,611Expenses 2016: $1,386,034Net Income 2016: $15,5772016Revenue 2017: $1,325,307Expenses 2017: $1,484,056Net Income 2017: -$158,7492017Revenue 2018: $2,793,193Expenses 2018: $1,566,305Net Income 2018: $1,226,8882018Revenue 2019: $1,686,591Expenses 2019: $1,658,277Net Income 2019: $28,3142019Revenue 2020: $1,285,895Expenses 2020: $1,484,908Net Income 2020: -$199,0132020Revenue 2021: $935,287Expenses 2021: $740,865Net Income 2021: $194,4222021Revenue 2022: $1,921,347Expenses 2022: $1,492,414Net Income 2022: $428,9332022Revenue 2023: $1,788,545Expenses 2023: $1,694,677Net Income 2023: $93,8682023Revenue 2024: $1,864,568Expenses 2024: $1,844,810Net Income 2024: $19,7582024

Highlighted filing

2024

Revenue$1,864,568
Expenses$1,844,810
Net Income$19,758

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.76$0.57$5.19$1.86$1.84$0.02
2023Detailed filing. Detailed filing data is available for this year.$5.82$0.65$5.17$1.79$1.69$0.09
2022Detailed filing. Detailed filing data is available for this year.$5.61$0.53$5.08$1.92$1.49$0.43
2021Detailed filing. Detailed filing data is available for this year.$5.04$0.39$4.65$0.94$0.74$0.19
2020Summary only. Only limited summary data is available for this year.$4.92$0.46$4.45$1.29$1.48$0.20
2019Summary only. Only limited summary data is available for this year.$5.07$0.42$4.65$1.69$1.66$0.03
2018Summary only. Only limited summary data is available for this year.$5.00$0.37$4.62$2.79$1.57$1.23
2017Summary only. Only limited summary data is available for this year.$3.95$0.55$3.40$1.33$1.48$0.16
2016Summary only. Only limited summary data is available for this year.$3.77$0.22$3.56$1.40$1.39$0.02
2015Summary only. Only limited summary data is available for this year.$3.73$0.19$3.54$1.15$1.44$0.29
2014Summary only. Only limited summary data is available for this year.$4.02$0.19$3.83$1.26$1.50$0.23
2013Summary only. Only limited summary data is available for this year.$4.30$0.23$4.07$1.85$1.52$0.34
2012Summary only. Only limited summary data is available for this year.$3.97$0.24$3.73$1.22$1.34$0.12
2011Summary only. Only limited summary data is available for this year.$4.09$0.24$3.85$1.06$1.16$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$2,070,453
Mission and Program Overview

Mission

To enhance the cultural opportunities of the region and increase community pride by operating a state-of-the-art, multi-purpose performance facility; provide a forum for community events, local, regional and national performing artists; and foster development of the performing arts.

To provide performances to the general public to promote the development of the performing arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,268,032$3,309,046▲ $41,014
Savings and Temporary Cash Investments$2,492,185$2,413,484▼ $78,701
Prepaid Expenses and Deferred Charges$43,433$18,541▼ $24,892
Cash and Non-Interest-Bearing Accounts$600$600→ $0
Accounts Receivable$489--
Total Assets$5,820,986$5,757,918▼ $63,068
Other Assets Total$16,247$16,247→ $0
Liabilities
Deferred Revenue$516,161$422,511▼ $93,650
Accounts Payable and Accrued Expenses$116,940$131,209▲ $14,269
Other Liabilities$16,420$12,975▼ $3,445
Total Liabilities$649,521$566,695▼ $82,826
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,171,465$5,191,223▲ $19,758
Total Net Assets Fund Balance$5,171,465$5,191,223▲ $19,758
Total Liabilities and Net Assets / Fund Balance$5,820,986$5,757,918▼ $63,068

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,826,178$4,362,981$6,189,159
Other Land Buildings$715,968$769,938$1,485,906
Land$766,900-$766,900
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen MccandlessExecutive DirectorFT$94,456$2,262$96,718

Board Members and Trustees

NameTitle
Brian WatkinsPresident
Roberta BhasinVice President
Aaron HoeflingDirector
Amy ThurenDirector
Bud BergstromDirector
Deborah MartinDirector
Jim Root DistinguishedDirector
John BjorkholmDirector
Judy LiningerDirector
Julie CritesDirector
Kelly JonesDirector
Kristy DenmanDirector
Lyn HennionDirector
Rich KarchmerDirector
Sandy MetwallyDirector
Lynn SjolundFormer Director
Lynae WilliamsSecretary
Ron SilvermanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$525,041
Program Service Revenue
$1,125,464
Investment Income
$28,160
Other Revenue
$185,903
All Other Contributions
$450,946
Change in Net Assets
$19,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,058,107
Salaries, Compensation, and Employee Benefits$786,703
Total Fundraising Expense$59,381
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$454,384$97,488$48,239$600,111
Depreciation Depletion-$191,758-$191,758
Occupancy$39,856$72,541-$112,397
Advertising$37,282$62,898$5,361$105,541
Current Officers, Directors, Trustees, and Key Employees-$72,220-$72,220
Payroll Taxes$40,994$12,852$5,781$59,627
Other Employee Benefits-$54,745-$54,745
Fees for Services Accounting-$52,643-$52,643
Insurance-$40,613-$40,613
Office Expenses$2,530$11,376-$13,906
Other Expenses$9,541$150-$150
Total Functional Expenses$1,026,500$758,929$59,381$1,844,810
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$179,376
Fundraising Direct Expenses$37,977
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gingerbread Jubilee$168,522$168,522$37,977$130,545
Commissions & Sales$6,984$6,984-$6,984
Total Events$179,376$179,376$37,977$141,399
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Liability$12,975
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
Yes
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

Form 990, Part VI, Section A, Line 6

Members of the organization consist of individuals and business entities who pay an annual membership fee. Classifications of membership and annual membership fees are determined by the board of directors.

Form 990, Part VI, Section A, Line 7A

Directors of the organization shall be elected by the membership of the organization. Each membership is entitled to one vote on all matters submitted to a vote of the membership. The officers of the organization are elected by the board of directors.

Form 990, Part VI, Section A, Line 7B

An annual meeting of the membership and board of directors is held annually during the first quarter of each fiscal year for the election of directors and the transaction of other business that may properly come before the meeting. Each membership is entitled to one vote on all matters submitted to a vote of the membership.

Form 990, Part VI, Section B, Line 11B

The form 990 is provided to the organization's treasurer for review prior to filing. The treasurer reports to the board of directors as appropriate for items relating to the form 990.

Form 990, Part VI, Section B, Line 12

Board members are required to disclose any potential conflicts of interest and the disclosures are maintained on file at the organization. The organization currently does not have an annual process of reviewing those disclosures for subsequent changes.

Form 990, Part VI, Section B, Line 15A

The executive committee determines the salary of the executive director. In that process, external salary data is presented to the executive committee for consideration. The board of directors approves the findings of the executive committee. The salary of other employees is determined by the executive director, who takes into consideration a variety of factors during the determination process.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Craterian Performances Company
EIN
94-3137852
Phone
5417798195
Address
23 S CENTRAL AVENUE, MEDFORD, OR 97501

Signing Officer

Name
Stephen Mccandless
Title
Executive Director
Phone
5417798195
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Mccandless
Formed
1991
Legal Domicile
Or
Voting Board Members
17
Independent Board Members
17
Employees
55
Volunteers
93

Preparer

Firm
Moss Adams Llp
Address
221 STEWART AVENUE SUITE 301, MEDFORD, OR 97501
Preparer
April Stith
Phone
5418571040
Raw XML AppendixShowing 400 of 571 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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