Arcade Comedy Theater
Nonprofit profile at a glance
- EIN
- 461642674
- IRS 990 coverage
- 2015–2025
- Forms available
- Form 990 2025, Form 990-EZ 2014
- Location
- Pittsburgh, PA, USA
- Phone
- 4123390608
- Rating
- 48
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Arts Education
Reported finances
- Revenue
- $343,055
- Expenses
- $345,457
- Assets
- $69,998
- Liabilities
- $3,999
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- AMY REAM (Board President)
- KIMBERLY BENNETT (Vice President)
Highest reported compensation
- ANDREW LOTZ (Interim Exec Dir): $25,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Arcade Comedy Theater's mission is to nurture community building by connecting artists and audiences with the dynamic art form of comedy.
What it reported doing in 2025
Arcade Comedy Theater presented over 400 shows produced by the theater or by community producers. These include House Teams, Penny Arcade,
Operating model
- Revenue model
- Earned-program. 72% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - 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 voting board members are independent.
Rating breakdown
- Financial Efficiency: 35
- Transparency & Controls: 85
- Accountability: 10
- Sustainability: 26
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 39.7%; rating input score 40
- Program expense ratio: 39.5%; rating input score 39
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -0.7%; rating input score 33; 33rd percentile among comparable filings
- Total-asset coverage ratio: 0.2; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 26; 26th percentile among comparable filings
- Officer compensation ratio: 7.2%; rating input score 29; 29th percentile among comparable filings
Growth
- Program expense growth: 2.9% per year; rating input score 100; 41st percentile among comparable filings
- Revenue growth: 7.2% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: 3.9% per year; rating input score 100; 39th percentile among comparable filings
Details
- Where the money goes: 39.7% of revenue deployed · 39.5% of spending went to programs
- Governance: 0 of 8 board members independent · 2 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $116K in reported program spending
- Leadership: top reported pay $25K · 5 people listed
- Consistency: 25 of 27 current checks pass · 2 findings to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 8 filing years from 2015 to 2025
- Contacts: How to reach this organization
- Money network: 6 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 — Financial Efficiency: Mission deployment rate scored 40/100.
- High — Accountability: Independent voting board scored 0/100.
- Moderate — Financial Efficiency: Program expense ratio scored 39/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 33/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 26/100.
- High — Sustainability: Officer compensation ratio scored 29/100.