Abt Performing Arts Association Inc

Nonprofit profile at a glance

EIN
870794123
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-T 2022
Location
Peoria, AZ, USA
Phone
6237768400
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Theater

Official website

Reported finances

Revenue
$9,916,301
Expenses
$9,771,150
Assets
$9,946,867
Liabilities
$9,625,767

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Kiel F Klaphake (CEO)
  • Brad York (President)
  • Kristin Wurr (Vice President)

Highest reported compensation

  • Kiel F Klaphake (CEO): $200,435 total reported compensation
  • Cassandra Klaphake (Artistic Producer): $174,233 total reported compensation
  • Lisa Drew (General Manager): $121,336 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

ABT Performing Arts Association enriches lives through the power of the performingarts by producing live theatre and other high-quality entertainment.

What it reported doing in 2024

During its milestone 20th season, which ended September 30, 2025, ABT PerformingArts Association reached nearly 100,000 people through its nonprofit performing arts, education, and community programming. As a nonprofit professional theatre serving the West Valley and the Greater Phoenix metropolitan area, ABT provides high-quality entertainment and live performing arts experiences while creating opportunities for education, artistic development, youth programming, and community access.During the fiscal year, ABT presented seven professional mainstage productions, 36tribute band and concert series performances, five Encore Room limited engagements, eight murder mystery events, and a fundraising gala that brought together ABT patrons and donors. Through this diverse programming, ABT provided thousands of residents with opportunities to experience professional live performance in their community while supporting the work and development of professional artists, actors, musicians, technicians, designers, educators, producers, directors, chorographers, and other theatre professionals.Arts education and youth programming represented a significant part of ABTs nonprofit impact. Four Theatre for Young Audiences productions served nearly 5,000 attendees, providing children, families, and educators with opportunities to experience live theatre, often for the first time. This programming included one new work commissioned by ABT, reflecting the organizations commitment to supporting the development of new theatrical works.Beyond experiencing theatre as audience members, hundreds of youth participated inABTs educational programming. The Academy for Young Performers engaged over260 students over four summer productions and two mid-season productions, providingopportunities to build critical life skills in teamwork, self-confidence, collaboration, communication, and creative expression. An additional 75 young performers participated in HyRev, ABTs youth performance troupe.ABTs educational outreach also extended to adult and lifelong learners through itspartnership with the Osher Lifelong Learning Institute (OLLI) at Arizona State University. Several hundred participants engaged in educational programs exploring the history, context, and creative elements of ABT productions. These programs connected participants more deeply with the performing arts through topics such as a productions historical background and behind-the-scenes elements including costume design, providing opportunities for arts education and engagement beyond the stage.ABT also leveraged its programming and resources to expand access to the performingarts and support the work of other nonprofit and community organizations. DuringSeason 20, ABT brought theatrical programming directly to Title I schools, helpingstudents experience live theatre and arts education within their own schoolcommunities. ABT donated nearly 2,000 tickets through Vet Tix, providing veterans, active-duty military members, and their families with opportunities to experience live theatre. An additional 200 complimentary tickets were provided to youth performers, encouraging young artists to experience professional theatre and deepen their engagement with the performing arts.Across its 20th season, nearly 100,000 individuals were impacted by Arizona BroadwayTheatre in some significant way. Whether through seeing a professional production, engaging in education programs, or benefiting from a community partnership, theseactivities reflect ABTs role not only as a producer of professional theatre but as a nonprofit cultural institution using the performing arts to connect, inspire, and strengthen our community.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 74
  • Accountability: 95
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 91.1%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.5%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 1.02; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.97; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 23.4% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 91.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $8.9M in reported program spending
  • Leadership: top reported pay $200K · 10 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 39/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.