County Seat Theater of Carlton

Nonprofit profile at a glance

EIN
411940280
IRS 990-EZ coverage
2010–2024
Forms available
Form 990-EZ 2024
Location
Cloquet, MN, USA
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Official website

Reported finances

Revenue
$155,019
Expenses
$165,130
Assets
$387,845
Liabilities
$24,793

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • JUSTIN DINGER (PRESIDENT)
  • LARRY ANDERSON (VICE PRESIDENT)

People named in this filing

  • JUSTIN DINGER (PRESIDENT)
  • LARRY ANDERSON (VICE PRESIDENT)
  • KAREN MURPHY (TREASURER)

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

Performing arts performance education and promotion. To offer the opportunity for individuals of all ages to participate in all aspects of the performing arts. To bring quality live theater to the community. To promote the performing & visual arts.

What it reported doing in 2024

Staged five adult shows. Attendance - 3,055. Participants volunteers - 172. Staged five childrens & teen theater shows. Attendance - 1,208. Participants volunteers - 213. Staged seven other events concerts. Attendance - 1,247. Participants volunteers - 271.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

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

Sustainability

  • Operating margin: -6.5%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 2.35; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 27.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $165K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2010 to 2024
  • 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.

  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.