Cambridge Performing Arts Center

Nonprofit profile at a glance

EIN
310935268
IRS 990-EZ coverage
2022–2023
Forms available
Form 990-EZ 2023, Form 990-N 2023
Location
Cambridge, OH, USA
Phone
7407851400
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$141,878
Expenses
$59,098
Assets
$290,856
Liabilities
$74,733

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • DEBI DIVENTI (PRESIDENT)
  • STEPHEN WOLVERTON (VICE PRESIDENT)

People named in this filing

  • DAVID SNYDER (DIRECTOR)
  • AMY KIRALY (DIRECTOR)
  • VINCE VAUGHN (DIRECTOR)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate the community theatre in cambridge Ohio

What it reported doing in 2023

Operation of the community theatre and activities at the theatre building

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 a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 82
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.7%; rating input score 42
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 58.3%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 4.92; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 26.8% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 79.3% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 74.3% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 41.7% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $59K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 42/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.