Enlightened Theatrics

Nonprofit profile at a glance

EIN
462041048
IRS 990 coverage
2014–2023
Forms available
Form 990 2023
Location
Salem, OR, USA
Phone
5035853427
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Official website

Reported finances

Revenue
$195,716
Expenses
$321,943
Assets
$43,560
Liabilities
$2,992

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

Leadership & pay

6 people listed

Executive titles in this filing

  • TIFFANY CARSTENSEN (PRESIDENT)
  • JESSICA PETERSON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JESSICA PETERSON (EXECUTIVE DIRECTOR): $65,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of enlightened theatrics is to enrich and expand the arts experience of the mid-willamette valley through purposeful, professional productions and multifaceted theatre arts education.

What it reported doing in 2023

Through et's all abilities camps, students increase their confidence and interpersonal, social, and communication skills by exploring improvisation, role play, character building and script writing. Each 90-minute class is broken into five 15-minute segments and covers such topics as 1) movement: being comfortable in movement and own personal space; 2) teamwork: ensemble building, working together; 3) theater: what is theater, what is the world of theater; 4) improvisation, how to improv and be a storyteller; 5) environment: use of bodies in established and different environments; 6) character assessment; and 7) ultimately building a story: taking all of the elements learned and putting those things together. If students are comfortable with it, camps conclude with a small, private presentation for families.camps will again be led by sarah olbrantz, an ma candidate in drama therapy at antioch university in seattle, wa. Olbrantz plans camps to include breaks, sensory sensitive rooms, and a safe space to learn, play and develop creative team-building skills. Based on feedback from last year, et is also seeking qualified volunteers from the mental health and disability field to support the camps. All abilities camp (march 27-31) enlightened theatrics is proud to be the only pacific northwest location for broadway dreams' summer intensives, a 6-day training opportunity for our local students in addition to students from around the country. All will train in voice, acting, and dance with 3-4 broadway faculty, culminating a performance that features both students and broadway performers. Local technicians and teaching artists will be hired to create the scenic, lighting, sound, and accompaniment for the rehearsals and performances. Students and faculty coming in from out of town will patronize our local hotels and restaurants, making this experience an extremely fruitful endeavor for our community. Broadway dreams (july 9)our annual summer camps provide students the opportunity to learn without the pressure of performance. This is a great way for students to attain new skills, sharpen old ones, or try theatre for the first time. In small groups, students can get hands-on training for their future as theatre artists. Summer camps (august 14-25)"student investment into the class goes directly back to them in providing industry professionals to educate, investing in performance rights, and their own personal memories.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
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 most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 10
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.1%; rating input score 62
  • Program expense ratio: 36.4%; rating input score 36
  • Fundraising efficiency: $1,867.91 raised per $1 spent on fundraising; rating input score 99; 99th 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -64.5%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 20.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: -8.2% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -2.4% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: 23.8% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 62.1% of revenue deployed · 36.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $117K in reported program spending
  • Leadership: top reported pay $65K · 6 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Program expense ratio scored 36/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.