Civic Intelligence

Theater of Hearts Inc

EIN 95-4068775 • 501(c)3 • Los Angeles, CA

Profile

Improve lves through the use of the arts.

672 South La Fayette Park Pl STE 47Los Angeles, CA 90057

www.theatreofhearts.org

Siviq Scores

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

Liabilities / Assets

31st percentile

0.01x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

32nd percentile

-3.0%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$102,000

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 20.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

35th percentile

-1.1%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-21%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,080,068

Down $12,408 (-1.1%) from 2023

Liabilities

Up

$8,516

Up $2,379 (+39%) from 2023

Net Assets

Down

$1,071,552

Down $14,787 (-1.4%) from 2023

Revenue

Down

$495,288

Down $133,672 (-21%) from 2023

Expenses

Up

$510,075

Up $40,659 (+8.7%) from 2023

Net Income

Down

-$14,787

Down $174,331 (-109%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $206,317Liabilities 2011: $5,225Net Assets 2011: $201,0922011Assets 2012: $179,473Liabilities 2012: $2,716Net Assets 2012: $176,7572012Assets 2013: $298,357Liabilities 2013: $1,910Net Assets 2013: $296,4472013Assets 2014: $321,816Liabilities 2014: $2,613Net Assets 2014: $319,2032014Assets 2015: $336,469Liabilities 2015: $6,388Net Assets 2015: $330,0812015Assets 2016: $426,945Liabilities 2016: $3,531Net Assets 2016: $423,4142016Assets 2017: $375,478Liabilities 2017: $243Net Assets 2017: $375,2352017Assets 2018: $427,983Liabilities 2018: $3,481Net Assets 2018: $424,5022018Assets 2019: $481,163Liabilities 2019: $3,035Net Assets 2019: $478,1282019Assets 2020: $535,488Liabilities 2020: $11,146Net Assets 2020: $524,3422020Assets 2021: $736,662Liabilities 2021: $3,483Net Assets 2021: $733,1792021Assets 2022: $935,627Liabilities 2022: $8,832Net Assets 2022: $926,7952022Assets 2023: $1,092,476Liabilities 2023: $6,137Net Assets 2023: $1,086,3392023Assets 2024: $1,080,068Liabilities 2024: $8,516Net Assets 2024: $1,071,5522024

Highlighted filing

2024

Assets$1,080,068
Liabilities$8,516
Net Assets$1,071,552

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $407,294Expenses 2011: $374,528Net Income 2011: $32,7662011Revenue 2012: $306,675Expenses 2012: $331,010Net Income 2012: -$24,3352012Revenue 2013: $388,411Expenses 2013: $268,721Net Income 2013: $119,6902013Revenue 2014: $327,642Expenses 2014: $304,886Net Income 2014: $22,7562014Revenue 2015: $339,907Expenses 2015: $329,029Net Income 2015: $10,8782015Revenue 2016: $435,892Expenses 2016: $339,059Net Income 2016: $96,8332016Revenue 2017: $317,440Expenses 2017: $365,613Net Income 2017: -$48,1732017Revenue 2018: $415,884Expenses 2018: $366,619Net Income 2018: $49,2652018Revenue 2019: $494,801Expenses 2019: $441,175Net Income 2019: $53,6262019Revenue 2020: $350,562Expenses 2020: $304,348Net Income 2020: $46,2142020Revenue 2021: $511,826Expenses 2021: $302,989Net Income 2021: $208,8372021Revenue 2022: $547,987Expenses 2022: $354,371Net Income 2022: $193,6162022Revenue 2023: $628,960Expenses 2023: $469,416Net Income 2023: $159,5442023Revenue 2024: $495,288Expenses 2024: $510,075Net Income 2024: -$14,7872024

Highlighted filing

2024

Revenue$495,288
Expenses$510,075
Net Income-$14,787

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.01$1.07$0.50$0.51$0.01
2023Summary only. Only limited summary data is available for this year.$1.09$0.01$1.09$0.63$0.47$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.01$0.93$0.55$0.35$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.00$0.73$0.51$0.30$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.01$0.52$0.35$0.30$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.00$0.48$0.49$0.44$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.00$0.42$0.42$0.37$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.00$0.38$0.32$0.37$0.05
2016Summary only. Only limited summary data is available for this year.$0.43$0.00$0.42$0.44$0.34$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.01$0.33$0.34$0.33$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.33$0.30$0.02
2013Summary only. Only limited summary data is available for this year.$0.30$0.00$0.30$0.39$0.27$0.12
2012Summary only. Only limited summary data is available for this year.$0.18$0.00$0.18$0.31$0.33$0.02
2011Summary only. Only limited summary data is available for this year.$0.21$0.01$0.20$0.41$0.37$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 2, 2025
Return Version
2024v5.1
Gross Receipts
$495,288
Mission and Program Overview

Mission

Improve lives through the use of the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$754,063$727,107▼ $26,956
Cash and Non-Interest-Bearing Accounts$169,246$259,274▲ $90,028
Pledges and Grants Receivable$167,465$91,985▼ $75,480
Total Assets$1,092,476$1,080,068▼ $12,408
Other Assets Total$1,702$1,702→ $0
Liabilities
Accounts Payable and Accrued Expenses$6,137$8,516▲ $2,379
Total Liabilities$6,137$8,516▲ $2,379
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$817,544$899,062▲ $81,518
Net Assets With Donor Restrictions$268,795$172,490▼ $96,305
Total Net Assets Fund Balance$1,086,339$1,071,552▼ $14,787
Total Liabilities and Net Assets / Fund Balance$1,092,476$1,080,068▼ $12,408
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sheila Scott-WilkinsonExecutive Director FounderFT$102,000$102,000

Board Members and Trustees

NameTitle
Marion DiesBoard President
Ian LawesBoard Vice President
Alexandra RobertsonBoard Member
Alitash KebedeBoard Member
Diana MolinaBoard Member
Diane WardBoard Member
Hulya PekkarBoard Member
Ina Lynn Joubert BozleyBoard Member
Joanne WebbBoard Member
Pat PrescottBoard Member
Wanda KeithBoard Member
Will AlexanderBoard Member
Surisa RiversBoard Secretary
Matt PhelpsBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$328,535
Program Service Revenue
$163,421
Investment Income
$634
Other Revenue
$2,698
All Other Contributions
$94,687
Change in Net Assets
$-14,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$266,369
Other Expenses$243,706
Total Fundraising Expense$18,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$152,207$364$182$152,752
Other Salaries and Wages$123,141$14,487$7,244$144,871
Current Officers, Directors, Trustees, and Key Employees$86,700$10,200$5,100$102,000
Occupancy$28,913$3,401$1,701$34,015
Payroll Taxes$16,574$1,950$974$19,498
Fees for Services Accounting$14,876$1,750$875$17,501
Insurance$11,344$1,335$667$13,346
Information Technology$8,635$1,016$508$10,159
Office Expenses$5,937$699$349$6,985
All Other Expenses$3,139$369$185$3,693
Travel$2,183$257$128$2,568
Advertising--$1,019$1,019
Interest-$166-$166
Other Expenses$104$12$6$122
Total Functional Expenses$454,769$36,310$18,998$510,075
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,698
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
Yes
Annual disclosure for covered persons
No
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

All Board of Director members review the 990 and discuss in person or via email until any questions or problems are resolved

Form 990, Part VI, Section B, Line 12C

The existing Board of Directors members check all potential Board of Directors annually

Form 990, Part VI, Section B, Line 19

All organizing documents, conflict of interest statements and finanancial statements are avialable to the public upon request

Filing and Contact Details

Filer

Filer Name
Theatre of Hearts Inc
EIN
95-4068775
Phone
2133846878
Address
672 South La Fayette Park Pl STE 47, Los Angeles, CA 90057

Signing Officer

Name
Sheila Scott-Wilkinson
Title
Executive Director
Phone
2133846878
Signed
2025-06-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheila Scott-Wilkinson
Formed
1987
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
1
Employees
6
Volunteers
12

Preparer

Firm
Deborah McFarland EA
Address
PO Box 2367, Venice, CA 90294
Preparer
Deborah G McFarland
Phone
3108296800
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees for services - total in excess 10 total functional expenses 152,752 composed of Artist fees and stipends directly related to program services 149,117 and Consultants 3,635

Raw XML AppendixShowing 400 of 487 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Other fees for services - total in excess 10 total functional expenses 152,752 composed of Artist fees and stipends directly related to program services 149,117 and Consultants 3,635

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