Big Bear Valley Community Arts Theater Society
Nonprofit profile at a glance
- EIN
- 330654366
- IRS 990-EZ coverage
- 2013–2017
- Forms available
- Form 990-EZ 2017
- Location
- Big Bear City, CA, USA
- Rating
- 48
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Arts, Culture, and Humanities
Reported finances
- Revenue
- $65,877
- Expenses
- $316,020
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2017. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- Karen Sargent Rachels (Executive Director Founder)
- Karen Bergmann (Vice President)
People named in this filing
- Karen Sargent Rachels (Executive Director Founder)
- Steve Combs (Director)
- Karen Bergmann (Vice President)
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 2017. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promotion of the Theater Arts
What it reported doing in 2017
Joseph and the Amazing Techicolor Dreamcoat production
Operating model
- Revenue model
- Earned-program. 78% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 96% 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
MIXED - The filed numbers largely add up. A relatively small share of total spending goes to programs and a relatively small share of available resources goes toward mission work.
Rating breakdown
- Financial Efficiency: 30
- Transparency & Controls: 82
- Sustainability: 9
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 45.2%; rating input score 45
- Program expense ratio: 6%; rating input score 6
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -379.7%; rating input score 3; 3rd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -10.2% per year; rating input score 0; 28th percentile among comparable filings
- Revenue growth: -16.9% per year; rating input score 0; 19th percentile among comparable filings
- Asset growth: -25.6% per year; rating input score 0; 9th percentile among comparable filings
Details
- Where the money goes: 45.2% of revenue deployed · 6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $19K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2013 to 2017
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Program expense ratio scored 6/100.
- Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
- High — Sustainability: Operating margin scored 3/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.