{"success":true,"data":{"_id":421083384,"filings":[{"Organization":{"value":null,"Person":["SCOTT TEN KLEY","KRISTI BUSSE","MARY NARSI","JACOB MEYERS","JAY NORTON","JAY OLDENKAMP"],"Title":["Director","President","Director","Director","Treasurer","Vice President"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2020,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SCTPLAYHOUSE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":500,"tax_period_begin":"2020-09-01T00:00:00","tax_period_end":"2021-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":284132,"Contributions":{"value":160212,"Other contributions":86231,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":73981,"Related organizations":0},"Program revenue":{"value":92696,"Total revenue":{"value":92696,"COSTUME REVENUES":19183,"FEES AND MISC.":4329,"PLAY ADVERTISING REVENUE":1389,"SHOW REVENUES":67795},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":13068,"Investment income total":12568,"Net investment gain":500,"Income from invest bond proceeds":0},"Other revenues":{"value":18156,"Other total":8235,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":9921,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":319510,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":127534,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":118442,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9092},"Other expenses":{"value":191976,"Management services":0,"Legal":0,"Accounting":6390,"Lobbying services":0,"Investment management fees":2984,"Other services":0,"Advertising":9960,"Office expenses":5880,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":1155,"Payments to affiliates":0,"Depreciation and depletion":57889,"Insurance":9095,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":57485,"ROYALTIES/MUSIC FEES":17823,"UTILITIES":16746,"PROPS/COSUTME/SET BUILD":14956,"REPAIRS & MAINTENANCE":7960},"All other expenses":41138},"Functional Expenses":{"value":null,"Program Service Expenses":127935,"Management And General Expenses":188878,"Fundraising Expenses":2697}},"Assets":{"value":1767982,"Non-interest bearing cash":67989,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":822,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8260,"Land, building, equipment":1310475,"Investments publicly traded":380436,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":94007,"Sum of Total Liabilities":0,"Accounts payable, accrued":44422,"Grants payable":0,"Deferred, revenue":18838,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":29998,"Unsecured notes loans payable":0,"Other liabilities":749},"Fund balance":{"value":1673975,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.40041000281681327,"percentile":0.4643517436942634},"Fundraising Efficiency":{"score":59.40378197997775,"percentile":0.8073487154820914},"Operating Margin":{"score":-0.12451255050469501,"percentile":0.20060798760220508},"Liabilities to Assets Ratio":{"score":0.05317192143358926,"percentile":0.38328126305853666},"Operating Reserve Ratio":{"score":5.533416794466527,"percentile":0.821485092029338},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.04983214608410025,"percentile":0.19861465414339832},"Revenue Growth":{"score":-0.06943561787447498,"percentile":0.18453037374739314},"Asset Growth":{"score":-0.019126937128942947,"percentile":0.2487210621653363},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4776273881608801,"percentile":0.2689955949374278}},"source_xml":"202211179349301821_public.xml"},{"Organization":{"value":null,"Person":["CLARK CUNNINGHAM","KRISTI KUESTER","JANE JANS","MERLYN WINTHER","SUZI FAGEN","IESHA TOFT","STEVE DEUTSCH","JOE SKOW","MARC BENEDICT","MARYBETH QUALTLEBAUM","JANET HOYT BOYENS","John Gross","AMANDA GREEN"],"Title":["Director","Director","Director","Trustee & Treas","President & CEO","Director","Director","Director","Director","Director","Director","Director","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2015,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SPENCERCOMMUNITYTHEATRE.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":500,"tax_period_begin":"2015-09-01T00:00:00","tax_period_end":"2016-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":249320,"Contributions":{"value":54593,"Other contributions":34538,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":20055,"Related organizations":0},"Program revenue":{"value":151635,"Total revenue":{"value":151635,"COSTUME REVENUES":44236,"FEES AND MISC.":910,"PLAY ADVERTISING REVENUE":26223,"PLAY REVENUES":80266},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":36837,"Investment income total":30487,"Net investment gain":6350,"Income from invest bond proceeds":0},"Other revenues":{"value":6255,"Other total":6255,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":313828,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":130415,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":121019,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9396},"Other expenses":{"value":183413,"Management services":0,"Legal":0,"Accounting":509,"Lobbying services":0,"Investment management fees":2905,"Other services":15962,"Advertising":12307,"Office expenses":1626,"Information technology":1399,"Royalties":13666,"Occupancy":8502,"Travel":755,"Conferences and meetings":4352,"Interest":626,"Payments to affiliates":0,"Depreciation and depletion":65552,"Insurance":8159,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":44304,"UTILITIES":19464,"MISCELLANEOUS":12620,"POSTAGE & SHIPPING":7314,"SUPPLIES":4906},"All other expenses":2789},"Functional Expenses":{"value":null,"Program Service Expenses":175682,"Management And General Expenses":138146,"Fundraising Expenses":0}},"Assets":{"value":2053576,"Non-interest bearing cash":62546,"Savings and temp cash investments":0,"Pledges and grants receivable":1375,"Accounts receivable":6763,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8793,"Land, building, equipment":1597647,"Investments publicly traded":376452,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":80820,"Sum of Total Liabilities":0,"Accounts payable, accrued":9284,"Grants payable":0,"Deferred, revenue":14036,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":57500,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1972756,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5598034592197,"percentile":0.4860218475344993},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2587357612706562,"percentile":0.12641992679773834},"Liabilities to Assets Ratio":{"score":0.03935573847766043,"percentile":0.4080928923870063},"Operating Reserve Ratio":{"score":6.543635367143786,"percentile":0.8445360277220736},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.013554786325566953,"percentile":0.2775528898432821},"Revenue Growth":{"score":0.04578921480781036,"percentile":0.5883212933574217},"Asset Growth":{"score":0.043701741427045526,"percentile":0.5021045315626466},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4971292504749792,"percentile":0.3146045012952008}},"source_xml":"201741029349300244_public.xml"},{"Organization":{"value":null,"Person":["CLARK CUNNINGHAM","JARED GERLOCK","JANE JANS","MERLYN WINTHER","SUZI FAGEN","CHERYL AHERN","CINDY KRAMER","JOE SKOW","MARC BENEDICT","TESSA HEMANN","JANET HOYT BOYENS","JENNIFER HANZEL","AMANDA GREEN"],"Title":["Director","Treasurer","Director","Trustee","Director","Director","Director","Director","Director","Director","President & CEO","Director","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2013,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SPENCERCOMMUNITYTHEATRE.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":500,"tax_period_begin":"2013-09-01T00:00:00","tax_period_end":"2014-08-31T00:00:00","address":"518 1ST AVENUE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":217296,"Contributions":{"value":41765,"Other contributions":26485,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":15280,"Related organizations":0},"Program revenue":{"value":164197,"Total revenue":{"value":164197,"COSTUME REVENUES":43415,"FEES AND MISC.":475,"PLAY ADVERTISING REVENUE":18000,"PLAY REVENUES":102307},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":274,"Investment income total":274,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":11060,"Other total":0,"Royalties revenue":0,"Net rental income":2387,"Net income from fundraising events":8673,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":315190,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":139171,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":126236,"Pension plan contributions":0,"Other employee benefits":3000,"Payroll taxes":9935},"Other expenses":{"value":176019,"Management services":0,"Legal":0,"Accounting":264,"Lobbying services":0,"Investment management fees":0,"Other services":15090,"Advertising":12616,"Office expenses":0,"Information technology":0,"Royalties":15214,"Occupancy":0,"Travel":262,"Conferences and meetings":3332,"Interest":500,"Payments to affiliates":0,"Depreciation and depletion":63917,"Insurance":6566,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39207,"UTILITIES":17830,"REPAIRS & MAINT.":8305,"Postage and Shipping":6823,"SUPPLIES":6249},"All other expenses":19051},"Functional Expenses":{"value":null,"Program Service Expenses":180629,"Management And General Expenses":134561,"Fundraising Expenses":0}},"Assets":{"value":1878136,"Non-interest bearing cash":127711,"Savings and temp cash investments":32692,"Pledges and grants receivable":2885,"Accounts receivable":6098,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8076,"Land, building, equipment":1700674,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":90888,"Sum of Total Liabilities":0,"Accounts payable, accrued":10775,"Grants payable":0,"Deferred, revenue":23613,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":56500,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1787248,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5730797296868555,"percentile":0.4888804749744226},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.45050990354171266,"percentile":0.08134585531272781},"Liabilities to Assets Ratio":{"score":0.048392661660284456,"percentile":0.3912511696352049},"Operating Reserve Ratio":{"score":5.958742345886608,"percentile":0.8319516015632973},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.508251423490933,"percentile":0.3421035948646334}},"source_xml":"201520359349300242_public.xml"},{"Organization":{"value":null,"Person":["CLARK CUNNINGHAM","KRISTI BUSSE","JANE JANS","MERLYN WINTHER","TESSA HEMANN","STEVE DEUTSCH","CANDACE DANIELS","JAY OLDENKAMP"],"Title":["Director","Director","Director","Trustee & Treas","Director","President","DIRECTOR","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2018,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SCTPLAYHOUSE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":500,"tax_period_begin":"2018-09-01T00:00:00","tax_period_end":"2019-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":242689,"Contributions":{"value":42973,"Other contributions":20523,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":22450,"Related organizations":0},"Program revenue":{"value":146682,"Total revenue":{"value":146682,"COSTUME REVENUES":34024,"FEES AND MISC.":3619,"PLAY ADVERTISING REVENUE":24000,"PLAY REVENUES":85039},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":44744,"Investment income total":22262,"Net investment gain":22482,"Income from invest bond proceeds":0},"Other revenues":{"value":8290,"Other total":8290,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":344055,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":131204,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":120057,"Pension plan contributions":0,"Other employee benefits":1963,"Payroll taxes":9184},"Other expenses":{"value":212851,"Management services":0,"Legal":0,"Accounting":6708,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":12884,"Office expenses":5577,"Information technology":0,"Royalties":13167,"Occupancy":0,"Travel":3024,"Conferences and meetings":0,"Interest":2934,"Payments to affiliates":0,"Depreciation and depletion":61411,"Insurance":8882,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":55763,"UTILITIES":22290,"MUSIC, SOUND & PERFORMERS":15703,"REPAIRS & MAINTENANCE":9670,"PLAY DIRECTOR FEES":8100},"All other expenses":42501},"Functional Expenses":{"value":null,"Program Service Expenses":190213,"Management And General Expenses":147960,"Fundraising Expenses":5882}},"Assets":{"value":1858254,"Non-interest bearing cash":12339,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":3636,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10052,"Land, building, equipment":1428760,"Investments publicly traded":403467,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":116292,"Sum of Total Liabilities":0,"Accounts payable, accrued":40756,"Grants payable":0,"Deferred, revenue":20536,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":55000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1741962,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5528563747075322,"percentile":0.48459253381453765},"Fundraising Efficiency":{"score":7.305848350901054,"percentile":0.30430195171453067},"Operating Margin":{"score":-0.41767859276687447,"percentile":0.0866286545339526},"Liabilities to Assets Ratio":{"score":0.0625813263418241,"percentile":0.36913195451573416},"Operating Reserve Ratio":{"score":5.401037624798361,"percentile":0.8179050449865296},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.012104948831371276,"percentile":0.37147097560327713},"Revenue Growth":{"score":-0.08414668580240622,"percentile":0.16305887339645467},"Asset Growth":{"score":-0.00920020502120518,"percentile":0.2832823122624114},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.42927804925199653,"percentile":0.1717062473014567}},"source_xml":"202030139349300213_public.xml"},{"Organization":{"value":null,"Person":["CLARK CUNNINGHAM","KRISTI KUESTER","JANE JANS","MERLYN WINTHER","SUZI FAGEN","IESHA TOFT","STEVE DEUTSCH","JOE SKOW","MARC BENEDICT","Candace Daniels","Laurie Taylor","Elizabeth McNea"],"Title":["Director","Director","Director","Trustee & Treas","President & CEO","Director","Director","Director","Director","Director","Director","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2016,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SPENCERCOMMUNITYTHEATRE.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":500,"tax_period_begin":"2016-09-01T00:00:00","tax_period_end":"2017-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":261587,"Contributions":{"value":49781,"Other contributions":19013,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":30768,"Related organizations":0},"Program revenue":{"value":160055,"Total revenue":{"value":160055,"COSTUME REVENUES":55564,"FEES AND MISC.":301,"PLAY ADVERTISING REVENUE":26000,"PLAY REVENUES":78190},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":46173,"Investment income total":35463,"Net investment gain":10710,"Income from invest bond proceeds":0},"Other revenues":{"value":5578,"Other total":5578,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":310794,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":125850,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":116868,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8982},"Other expenses":{"value":184944,"Management services":0,"Legal":0,"Accounting":345,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":13763,"Office expenses":1137,"Information technology":0,"Royalties":12790,"Occupancy":0,"Travel":530,"Conferences and meetings":0,"Interest":1158,"Payments to affiliates":0,"Depreciation and depletion":64389,"Insurance":8719,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":68582,"OTHER":23285,"UTILITIES":19182,"REPAIRS & MAINTENANCE":15527,"MUSIC, SOUND & PERFORMERS":10588},"All other expenses":13531},"Functional Expenses":{"value":null,"Program Service Expenses":196629,"Management And General Expenses":114165,"Fundraising Expenses":0}},"Assets":{"value":2001373,"Non-interest bearing cash":56661,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":3090,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":9105,"Land, building, equipment":1537812,"Investments publicly traded":394705,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":77824,"Sum of Total Liabilities":0,"Accounts payable, accrued":14811,"Grants payable":0,"Deferred, revenue":13013,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":50000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1923549,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6326666537964053,"percentile":0.5059849113450895},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.18810950085440026,"percentile":0.15758051423376176},"Liabilities to Assets Ratio":{"score":0.038885305237954144,"percentile":0.40906547171326363},"Operating Reserve Ratio":{"score":6.439548382529908,"percentile":0.84247166528672},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.017497184419829212,"percentile":0.39414576337123963},"Revenue Growth":{"score":-0.06111722764571913,"percentile":0.1986233468305369},"Asset Growth":{"score":0.016615570463340796,"percentile":0.38953893754869523},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47885329381914826,"percentile":0.27171598655542983}},"source_xml":"201810089349300471_public.xml"},{"Organization":{"value":null,"Person":["JACQUILINE JOHNSON","SAM HARPER","LARRY UNTIET","JOSH MUNTER","BRITTANY MERRY","STEVE DEUTSCH","LYNN MORRIS-MCEWAN","JENNIFER HANSEL","TYLER LOWE","SHANA VANDER TUIG","DANA LOWDER","PAUL BECKER"],"Title":["Director","Director","Director","Director","Director","President","Director","Director","Director","Treasurer","Secretary","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2023,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SCTPLAYHOUSE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":200,"tax_period_begin":"2023-09-01T00:00:00","tax_period_end":"2024-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":213037,"Contributions":{"value":68631,"Other contributions":66389,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":2242,"Related organizations":0},"Program revenue":{"value":131156,"Total revenue":{"value":131156,"COSTUME REVENUES":31254,"FEES AND MISC.":9339,"FUNDRAISERS":11744,"PLAY ADVERTISING REVENUE":450,"SHOW REVENUES":78369},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10371,"Investment income total":10371,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":2879,"Other total":2879,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":170081,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":5131,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":4167,"Pension plan contributions":0,"Other employee benefits":640,"Payroll taxes":324},"Other expenses":{"value":164950,"Management services":0,"Legal":0,"Accounting":5125,"Lobbying services":0,"Investment management fees":2518,"Other services":0,"Advertising":4568,"Office expenses":1128,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":1786,"Payments to affiliates":0,"Depreciation and depletion":51715,"Insurance":13695,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":57586,"UTILITIES":22440,"REPAIRS & MAINTENANCE":14868,"ROYALTIES/MUSIC FEES":14645,"PROPS/COSUTME/SET BUILD":5633},"All other expenses":26829},"Functional Expenses":{"value":null,"Program Service Expenses":36496,"Management And General Expenses":132721,"Fundraising Expenses":864}},"Assets":{"value":1599042,"Non-interest bearing cash":91057,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":3044,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":6774,"Land, building, equipment":1163547,"Investments publicly traded":334620,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":74792,"Sum of Total Liabilities":0,"Accounts payable, accrued":3530,"Grants payable":0,"Deferred, revenue":15921,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":55341},"Fund balance":{"value":1524250,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.2145801118290697,"percentile":0.45224255435702027},"Fundraising Efficiency":{"score":79.43402777777777,"percentile":0.8429507765479355},"Operating Margin":{"score":0.2016363354722419,"percentile":0.7579324019362179},"Liabilities to Assets Ratio":{"score":0.0467730053369455,"percentile":0.3940961894882774},"Operating Reserve Ratio":{"score":9.401649802153091,"percentile":0.886058510680221},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.11710231944595687,"percentile":0.12833622250537918},"Revenue Growth":{"score":-0.06268148343208249,"percentile":0.1958575539685166},"Asset Growth":{"score":-0.02755775527470419,"percentile":0.2207359650468049},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5622379824496887,"percentile":0.49363838729953285}},"source_xml":"202521709349300312_public.xml"},{"Organization":{"value":null,"Person":["JACQUILINE JOHNSON","SAM HARPER","WILLIAM MCALPINE","JOSH MUNTER","JAY NORTON","STEVE DEUTSCH","LYNN MORRIS-MCEWAN","JAY OLDENKAMP","PAUL BECKER","SHANA VANDER TUIG","DANA LOWDER","SCOTT NOLTE"],"Title":["Director","Director","Director","Director","Treasurer","President","Director","Vice President","Director","Director","Director","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2022,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SCTPLAYHOUSE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":200,"tax_period_begin":"2022-09-01T00:00:00","tax_period_end":"2023-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":182590,"Contributions":{"value":66345,"Other contributions":56345,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":10000,"Related organizations":0},"Program revenue":{"value":98603,"Total revenue":{"value":98603,"COSTUME REVENUES":27895,"FEES AND MISC.":7115,"PLAY ADVERTISING REVENUE":2711,"SHOW REVENUES":60882},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12305,"Investment income total":12305,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":5337,"Other total":5337,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":334664,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":149882,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":139230,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10652},"Other expenses":{"value":184782,"Management services":0,"Legal":0,"Accounting":4785,"Lobbying services":0,"Investment management fees":2543,"Other services":0,"Advertising":9972,"Office expenses":1266,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":1385,"Payments to affiliates":0,"Depreciation and depletion":53183,"Insurance":13594,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":64751,"UTILITIES":24532,"ROYALTIES/MUSIC FEES":18153,"BANK & CREDIT CARD FEES":13239,"PROPS/COSUTME/SET BUILD":8827},"All other expenses":33303},"Functional Expenses":{"value":null,"Program Service Expenses":54482,"Management And General Expenses":279883,"Fundraising Expenses":299}},"Assets":{"value":1535789,"Non-interest bearing cash":14474,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":2100,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1075,"Land, building, equipment":1208601,"Investments publicly traded":309539,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":110823,"Sum of Total Liabilities":0,"Accounts payable, accrued":50364,"Grants payable":0,"Deferred, revenue":10000,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":50459},"Fund balance":{"value":1424966,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.16279611789735376,"percentile":0.4498030338427332},"Fundraising Efficiency":{"score":221.8896321070234,"percentile":0.925864801837947},"Operating Margin":{"score":-0.8328714606495426,"percentile":0.04841298972278398},"Liabilities to Assets Ratio":{"score":0.07216030327082691,"percentile":0.35633315471303584},"Operating Reserve Ratio":{"score":4.589047522291014,"percentile":0.7924128466193867},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.09957076899164385,"percentile":0.14149216667337902},"Revenue Growth":{"score":-0.0705117271455853,"percentile":0.1828460929641242},"Asset Growth":{"score":-0.028075528596858978,"percentile":0.2191157575066018},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4515820274876349,"percentile":0.21442337516946203}},"source_xml":"202400249349301450_public.xml"},{"Organization":{"value":null,"Person":["JACQUILINE JOHNSON","HEATHER HOWELL","MARY NARSI","JACOB MEYERS","JAY NORTON","JAY OLDENKAMP"],"Title":["Director","Director","President","Secretary","Treasurer","Vice President"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2021,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SCTPLAYHOUSE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":200,"tax_period_begin":"2021-09-01T00:00:00","tax_period_end":"2022-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":9,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":203921,"Contributions":{"value":49635,"Other contributions":44751,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":4884,"Related organizations":0},"Program revenue":{"value":125363,"Total revenue":{"value":125363,"COSTUME REVENUES":34987,"FEES AND MISC.":10141,"PLAY ADVERTISING REVENUE":76,"SHOW REVENUES":80159},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":14028,"Investment income total":14028,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":14895,"Other total":5616,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":9279,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":268556,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":74784,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":64232,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10552},"Other expenses":{"value":193772,"Management services":0,"Legal":0,"Accounting":6080,"Lobbying services":0,"Investment management fees":2928,"Other services":0,"Advertising":10658,"Office expenses":2049,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":184,"Conferences and meetings":0,"Interest":1130,"Payments to affiliates":0,"Depreciation and depletion":54576,"Insurance":11686,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":59802,"UTILITIES":21602,"PROPS/COSUTME/SET BUILD":15161,"ROYALTIES/MUSIC FEES":14583,"REPAIRS & MAINTENANCE":8456},"All other expenses":44679},"Functional Expenses":{"value":null,"Program Service Expenses":72467,"Management And General Expenses":195062,"Fundraising Expenses":1027}},"Assets":{"value":1623715,"Non-interest bearing cash":18088,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1376,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":13357,"Land, building, equipment":1255900,"Investments publicly traded":334994,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":55466,"Sum of Total Liabilities":0,"Accounts payable, accrued":48791,"Grants payable":0,"Deferred, revenue":5860,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":815},"Fund balance":{"value":1568249,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.2698394375847123,"percentile":0.45519140760313537},"Fundraising Efficiency":{"score":48.3300876338851,"percentile":0.7772651034901215},"Operating Margin":{"score":-0.31696097998734807,"percentile":0.10837758084439597},"Liabilities to Assets Ratio":{"score":0.03415993570300207,"percentile":0.4191861960923123},"Operating Reserve Ratio":{"score":6.046094669268235,"percentile":0.8339955527792704},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.07836434517451223,"percentile":0.16124322087127604},"Revenue Growth":{"score":-0.06900886361579094,"percentile":0.18524428930546094},"Asset Growth":{"score":-0.024005416671235683,"percentile":0.2324730075218114},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.45530668357013476,"percentile":0.22183200766821262}},"source_xml":"202310539349301411_public.xml"},{"Organization":{"value":null,"Person":["SCOTT TEN KLEY","KRISTI BUSSE","MARY NARSI","MERLYN WINTHER","JAY NORTON","CANDACE DANIELS","JAY OLDENKAMP"],"Title":["Director","President","Director","Trustee & Treas","Director","DIRECTOR","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2019,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SCTPLAYHOUSE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":500,"tax_period_begin":"2019-09-01T00:00:00","tax_period_end":"2020-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":168852,"Contributions":{"value":62316,"Other contributions":18316,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":44000,"Related organizations":0},"Program revenue":{"value":72151,"Total revenue":{"value":72151,"COSTUME REVENUES":18293,"FEES AND MISC.":2105,"PLAY ADVERTISING REVENUE":14000,"PLAY REVENUES":37753},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":31673,"Investment income total":20846,"Net investment gain":10827,"Income from invest bond proceeds":0},"Other revenues":{"value":2712,"Other total":2712,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":251327,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":100746,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":93587,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":7159},"Other expenses":{"value":150581,"Management services":0,"Legal":0,"Accounting":5545,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":9835,"Office expenses":2074,"Information technology":0,"Royalties":9312,"Occupancy":0,"Travel":511,"Conferences and meetings":0,"Interest":1761,"Payments to affiliates":0,"Depreciation and depletion":60884,"Insurance":8737,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":31600,"UTILITIES":15071,"BANK & CREDIT CARD FEES":5791,"REPAIRS & MAINTENANCE":5758,"FUND RAISING EXPENSES":4980},"All other expenses":20322},"Functional Expenses":{"value":null,"Program Service Expenses":113179,"Management And General Expenses":133168,"Fundraising Expenses":4980}},"Assets":{"value":1759756,"Non-interest bearing cash":33695,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":3038,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10453,"Land, building, equipment":1368365,"Investments publicly traded":344205,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":100269,"Sum of Total Liabilities":0,"Accounts payable, accrued":21085,"Grants payable":0,"Deferred, revenue":23686,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":55498,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1659487,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.4503256713365456,"percentile":0.4692879814392627},"Fundraising Efficiency":{"score":12.513253012048192,"percentile":0.4672075668420704},"Operating Margin":{"score":-0.48844550257029823,"percentile":0.07597684706906647},"Liabilities to Assets Ratio":{"score":0.05697892207783352,"percentile":0.3773529946758042},"Operating Reserve Ratio":{"score":7.001858137008758,"percentile":0.8531226841602269},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.03725611184501284,"percentile":0.22081900529648218},"Revenue Growth":{"score":-0.10587328736615176,"percentile":0.13769611330371845},"Asset Growth":{"score":-0.017371840923257793,"percentile":0.2547092976474609},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4235051205120436,"percentile":0.16138623781418343}},"source_xml":"202110089349301601_public.xml"},{"Organization":{"value":null,"Person":["STEVE DEUTSCH","JENNIFER HANSEL","JACQUILINE JOHNSON","LARRY UNTIET","LAURA HALLGREN","BRITTANY MERRY","LYNN MORRIS-MCEWAN","TYLER LOWE","PAUL BECKER","WILLIAM MCALPINE","SAM HARPER","SHANA VANDER TUIG","DANA LOWDER"],"Title":["President","Director","Director","Director","Director","Director","Director","Director","Director","Director","Vice President","Treasurer","Secretary"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[12533,2400,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[12533,2400,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2024,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SCTPLAYHOUSE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":200,"tax_period_begin":"2024-09-01T00:00:00","tax_period_end":"2025-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":11,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":221000,"Contributions":{"value":82663,"Other contributions":82663,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":116551,"Total revenue":{"value":116551,"VARIOUS":116551},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":18307,"Investment income total":12336,"Net investment gain":5971,"Income from invest bond proceeds":0},"Other revenues":{"value":3479,"Other total":3479,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":235836,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":47896,"Current officers":12533,"Disqualified persons":0,"Other salaries and wages":31525,"Pension plan contributions":0,"Other employee benefits":691,"Payroll taxes":3147},"Other expenses":{"value":187940,"Management services":0,"Legal":0,"Accounting":5100,"Lobbying services":0,"Investment management fees":2563,"Other services":0,"Advertising":9148,"Office expenses":3241,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":15,"Conferences and meetings":0,"Interest":2000,"Payments to affiliates":0,"Depreciation and depletion":53221,"Insurance":16277,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":62933,"UTILITIES":25075,"ROYALTIES/MUSIC FEES":16543,"REPAIRS & MAINTENANCE":14871,"SOUVENIR EXP":6444},"All other expenses":33442},"Functional Expenses":{"value":null,"Program Service Expenses":66668,"Management And General Expenses":169168,"Fundraising Expenses":0}},"Assets":{"value":1580006,"Non-interest bearing cash":49207,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1698,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":17217,"Land, building, equipment":1169957,"Investments publicly traded":341927,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":60006,"Sum of Total Liabilities":0,"Accounts payable, accrued":7058,"Grants payable":0,"Deferred, revenue":2667,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":50281},"Fund balance":{"value":1520000,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.2826879696059974,"percentile":0.455937180282439},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.06713122171945701,"percentile":0.26095980601135715},"Liabilities to Assets Ratio":{"score":0.03797833679112611,"percentile":0.41091660890184567},"Operating Reserve Ratio":{"score":6.69959632965281,"percentile":0.8475954876250414},"Officer Compensation Ratio":{"score":0.06331942536338812,"percentile":0.6941559827442301},"Program Expense Growth":{"score":-0.11515589699605241,"percentile":0.1297004029987978},"Revenue Growth":{"score":-0.05451478363204018,"percentile":0.21088869608502706},"Asset Growth":{"score":-0.026698552434617738,"percentile":0.22352107349192996},"Independent Voting Board Pct":{"score":0.8461538461538461,"percentile":0.20759782987810219},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3959007863206831,"percentile":0.11501958949944434}},"source_xml":"202630139349301758_public.xml"},{"Organization":{"value":null,"Person":["CLARK CUNNINGHAM","JARED GERLOCK","JANE JANS","MERLYN WINTHER","SUZI FAGEN","CHERYL AHERN","CINDY KRAMER","JOE SKOW","MARC BENEDICT","TESSA HEMANN","JANET HOYT BOYENS","John Gross","AMANDA GREEN"],"Title":["Director","Director","Director","Trustee & Treas","President & CEO","Director","Director","Director","Director","Director","Director","Director","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2014,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SPENCERCOMMUNITYTHEATRE.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":500,"tax_period_begin":"2014-09-01T00:00:00","tax_period_end":"2015-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":582452,"Contributions":{"value":413036,"Other contributions":368236,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":44800,"Related organizations":0},"Program revenue":{"value":177794,"Total revenue":{"value":177794,"COSTUME REVENUES":34775,"FEES AND MISC.":3110,"PLAY ADVERTISING REVENUE":32897,"PLAY REVENUES":107012},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-11538,"Investment income total":-15043,"Net investment gain":3505,"Income from invest bond proceeds":0},"Other revenues":{"value":3160,"Other total":3160,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":332436,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":141609,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":131209,"Pension plan contributions":0,"Other employee benefits":300,"Payroll taxes":10100},"Other expenses":{"value":190827,"Management services":0,"Legal":0,"Accounting":281,"Lobbying services":0,"Investment management fees":0,"Other services":24085,"Advertising":11582,"Office expenses":0,"Information technology":0,"Royalties":15042,"Occupancy":250,"Travel":418,"Conferences and meetings":4750,"Interest":1266,"Payments to affiliates":0,"Depreciation and depletion":64621,"Insurance":8252,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39089,"UTILITIES":15064,"REPAIRS & MAINT.":11009,"POSTAGE & SHIPPING":6710,"SUPPLIES":6306},"All other expenses":21191},"Functional Expenses":{"value":null,"Program Service Expenses":191134,"Management And General Expenses":141302,"Fundraising Expenses":0}},"Assets":{"value":2090016,"Non-interest bearing cash":61031,"Savings and temp cash investments":0,"Pledges and grants receivable":10875,"Accounts receivable":5045,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1076,"Land, building, equipment":1657572,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":354417},"Liabilities":{"value":52752,"Sum of Total Liabilities":0,"Accounts payable, accrued":13784,"Grants payable":0,"Deferred, revenue":23968,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":15000,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2037264,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5749497647667521,"percentile":0.48932113136716265},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.4292473886260155,"percentile":0.8960131689886377},"Liabilities to Assets Ratio":{"score":0.02523999816269349,"percentile":0.4416905100183045},"Operating Reserve Ratio":{"score":6.286972530050897,"percentile":0.8393295500498256},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7101887228345667,"percentile":0.8650301386913762}},"source_xml":"201640259349300769_public.xml"},{"Organization":{"value":null,"Person":["CLARK CUNNINGHAM","KRISTI BUSSE","JANE JANS","MERLYN WINTHER","TESSA HEMANN","STEVE DEUTSCH","MARC BENEDICT","Candace Daniels","Laurie Taylor","Elizabeth McNea"],"Title":["Director","Director","Director","Trustee & Treas","Director","President","Director","Director","Director","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2017,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SPENCERCOMMUNITYTHEATRE.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":500,"tax_period_begin":"2017-09-01T00:00:00","tax_period_end":"2018-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":242249,"Contributions":{"value":49073,"Other contributions":17077,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":31996,"Related organizations":0},"Program revenue":{"value":153450,"Total revenue":{"value":153450,"COSTUME REVENUES":31655,"FEES AND MISC.":1784,"PLAY ADVERTISING REVENUE":26000,"PLAY REVENUES":94011},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":35066,"Investment income total":27779,"Net investment gain":7287,"Income from invest bond proceeds":0},"Other revenues":{"value":4660,"Other total":4660,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":322470,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":131505,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":115536,"Pension plan contributions":0,"Other employee benefits":7540,"Payroll taxes":8429},"Other expenses":{"value":190965,"Management services":0,"Legal":0,"Accounting":2187,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":18011,"Office expenses":3149,"Information technology":0,"Royalties":13264,"Occupancy":0,"Travel":3019,"Conferences and meetings":0,"Interest":1717,"Payments to affiliates":0,"Depreciation and depletion":62572,"Insurance":8102,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50694,"UTILITIES":21865,"MUSIC, SOUND & PERFORMERS":18120,"BANK & CREDIT CARD FEES":5718,"Printing and Publications":4991},"All other expenses":28250},"Functional Expenses":{"value":null,"Program Service Expenses":194753,"Management And General Expenses":127717,"Fundraising Expenses":0}},"Assets":{"value":1929270,"Non-interest bearing cash":34286,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4070,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":9364,"Land, building, equipment":1478741,"Investments publicly traded":402809,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":85942,"Sum of Total Liabilities":0,"Accounts payable, accrued":16399,"Grants payable":0,"Deferred, revenue":14043,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":55500,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1843328,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6039414519180079,"percentile":0.49688036219216486},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.3311510057833056,"percentile":0.1046921960861919},"Liabilities to Assets Ratio":{"score":0.04454638282873833,"percentile":0.39808687829075123},"Operating Reserve Ratio":{"score":5.982789096660154,"percentile":0.8325344328176839},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.017970829556457155,"percentile":0.3961710401276434},"Revenue Growth":{"score":-0.08724267565799303,"percentile":0.15907102507915363},"Asset Growth":{"score":0.0006845102538882443,"percentile":0.3229029610911883},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4582078430046898,"percentile":0.22774375482838013}},"source_xml":"201930449349300963_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["STEVE DEUTSCH","JENNIFER HANSEL","JACQUILINE JOHNSON","LARRY UNTIET","LAURA HALLGREN","BRITTANY MERRY","LYNN MORRIS-MCEWAN","TYLER LOWE","PAUL BECKER","WILLIAM MCALPINE","SAM HARPER","SHANA VANDER TUIG","DANA LOWDER"],"Title":["President","Director","Director","Director","Director","Director","Director","Director","Director","Director","Vice President","Treasurer","Secretary"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[12533,2400,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[12533,2400,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide plays and drama workshops for the community and rent costumes to community theatres and high schools throughout the nation.","year":2024,"name":"SPENCER COMMUNITY THEATRE INC","phone":7122627336,"website":"WWW.SCTPLAYHOUSE.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1977,"state_legal_domicile":"IA","total_volunteers":200,"tax_period_begin":"2024-09-01T00:00:00","tax_period_end":"2025-08-31T00:00:00","address":"518 1ST AVE EAST PO BOX 1225, SPENCER, IA, 51301, USA","city":"SPENCER","state":"IA","country":"USA","zip_code":51301},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":13,"Number of independent voting members":11,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":221000,"Contributions":{"value":82663,"Other contributions":82663,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":116551,"Total revenue":{"value":116551,"VARIOUS":116551},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":18307,"Investment income total":12336,"Net investment gain":5971,"Income from invest bond proceeds":0},"Other revenues":{"value":3479,"Other total":3479,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":235836,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":47896,"Current officers":12533,"Disqualified persons":0,"Other salaries and wages":31525,"Pension plan contributions":0,"Other employee benefits":691,"Payroll taxes":3147},"Other expenses":{"value":187940,"Management services":0,"Legal":0,"Accounting":5100,"Lobbying services":0,"Investment management fees":2563,"Other services":0,"Advertising":9148,"Office expenses":3241,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":15,"Conferences and meetings":0,"Interest":2000,"Payments to affiliates":0,"Depreciation and depletion":53221,"Insurance":16277,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":62933,"UTILITIES":25075,"ROYALTIES/MUSIC FEES":16543,"REPAIRS & MAINTENANCE":14871,"SOUVENIR EXP":6444},"All other expenses":33442},"Functional Expenses":{"value":null,"Program Service Expenses":66668,"Management And General Expenses":169168,"Fundraising Expenses":0}},"Assets":{"value":1580006,"Non-interest bearing cash":49207,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1698,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":17217,"Land, building, equipment":1169957,"Investments publicly traded":341927,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":60006,"Sum of Total Liabilities":0,"Accounts payable, accrued":7058,"Grants payable":0,"Deferred, revenue":2667,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":50281},"Fund balance":{"value":1520000,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.2826879696059974,"percentile":0.455937180282439},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.06713122171945701,"percentile":0.26095980601135715},"Liabilities to Assets Ratio":{"score":0.03797833679112611,"percentile":0.41091660890184567},"Operating Reserve Ratio":{"score":6.69959632965281,"percentile":0.8475954876250414},"Officer Compensation Ratio":{"score":0.06331942536338812,"percentile":0.6941559827442301},"Program Expense Growth":{"score":-0.11515589699605241,"percentile":0.1297004029987978},"Revenue Growth":{"score":-0.05451478363204018,"percentile":0.21088869608502706},"Asset Growth":{"score":-0.026698552434617738,"percentile":0.22352107349192996},"Independent Voting Board Pct":{"score":0.8461538461538461,"percentile":0.20759782987810219},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3959007863206831,"percentile":0.11501958949944434}},"source_xml":"202630139349301758_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}