Crandell Theatre Inc

Nonprofit profile at a glance

EIN
141820989
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Chatham, NY, USA
Phone
5183923445
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Film, Video

Official website

Reported finances

Revenue
$1,166,503
Expenses
$681,422
Assets
$4,588,684
Liabilities
$834,061

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • JOHN LILLIS (PRESIDENT & CHAIR)
  • NICK VAN ALSTINE (VICE PRESIDENT OF THEATER OPERATINGS)
  • CALLIOPE NICHOLAS (VICE PRESIDENT OF PROGRAMMING)
  • IAN HOOPER (VICE PRESIDENT OF MARKETING AND COMMUNICATIONS)
  • MIRISSA NEFF (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MIRISSA NEFF (EXECUTIVE DIRECTOR): $45,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Crandell theatre is a nonprofit, member-supported community theater that aims to promote and develop an appreciation of film and filmmaking that enriches the social, cultural, and educational experience of the community, family life, and individuals. We operate and maintain a 1926 historic movie house on chatham's main street, which also happens to be the oldest and largest single-screen movie theater in columbia county. The theater completed a $4.2 million renovation in 2025.

What it reported doing in 2025

Crandell theatre operation services: as one of the few remaining single screen movie theaters in the united states, the crandell screens over 100 commercial, foreign, and independent files annually attracting a diverse audience of family groups, film afficionados, and the general public. The theatre is a venue for collaborative community programs engaging speakers and panelists, free film screenings for town festivals, and curriculum enrichment programs for schools.

Operating model

Revenue model
Donor-supported. 68% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 37
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 76
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.8%; rating input score 30
  • Program expense ratio: 50.9%; rating input score 51
  • Fundraising efficiency: $9.04 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 41.6%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 6.73; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 11.9% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 29.8% of revenue deployed · 50.9% of spending went to programs
  • Governance: 17 of 17 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $347K in reported program spending
  • Leadership: top reported pay $45K · 18 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 30/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.