Apod Productions Inc

Nonprofit profile at a glance

EIN
453613165
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Moscow, ID, USA
Phone
2086516634
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Official website

Reported finances

Revenue
$133,598
Expenses
$117,594
Assets
$78,631

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Rebecca Payne (Executive Director)

People named in this filing

  • Rebecca Payne (Executive Director)
  • Zachary Spence (Chairman)
  • Esther Pratt (Treaurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community Theater: main stage productions of plays and musicals. Classes and workshops in theater and performing arts for variety of ages. Youth outreach summer programs including theater camps and youth focused musicals.

What it reported doing in 2025

Classes and workshops in theatre and performing arts for all ages. Engaged 81 students (77 students ages 6-18). Classes included instruction in Acting, Dance, Choreography, Radio Drama, and Foley. Students performed in showcases, one-acts, and a radio drama that was broadcast on local stations. (Spring 2025 Classes: 30 students, Fall 2025: 47 students).

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 82
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.1%; rating input score 45
  • Program expense ratio: 51.3%; rating input score 51

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 12%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.67; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 34.6%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 12.1% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 45.1% of revenue deployed · 51.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $60K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 6 of 7 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 45/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.