Black Swamp Players
Nonprofit profile at a glance
- EIN
- 341454711
- IRS 990-EZ coverage
- 2022–2024
- Forms available
- Form 990 2021, Form 990-EZ 2024, Form 990-N 2019
- Location
- Bowling Green, OH, USA
- Rating
- 54
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Theater
Reported finances
- Revenue
- $142,771
- Expenses
- $145,537
- Assets
- $294,249
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Heath Diehl (President)
- Sara Chambers (Vice President)
People named in this filing
- Heath Diehl (President)
- Deb Weiser (Trustee)
- Leah Creek (Secretary)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Black Swamp Players exists for the development of performing arts in Northwest Ohio.
What it reported doing in 2024
The organization selects, produces, and performs approximately 5-7 pieces of theatrical art per year. These performances provide creative opportunities for hundreds of actors, directors, production crew members, and the general public of Northwest Ohio. BSP is all volunteer run.
Operating model
- Revenue model
- Other-operating. 65% of the money available for current operations came from other operating 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.
The verdict
MIXED - The filed numbers largely add up. 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: 35
- Transparency & Controls: 82
- Sustainability: 53
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 35.3%; rating input score 35
- Program expense ratio: 34%; rating input score 34
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -1.9%; rating input score 28; 28th percentile among comparable filings
- Total-asset coverage ratio: 2.02; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -24.8% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: 9.6% per year; rating input score 100; 60th percentile among comparable filings
Details
- Where the money goes: 35.3% of revenue deployed · 34% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $50K in reported program spending
- Leadership: top reported pay $0 · 15 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
- Moderate — Financial Efficiency: Program expense ratio scored 34/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 28/100.