Friends of the West Shore Theatre Inc

What it reported doing in 2025

The 2025-2026 fiscal year of Friends of the West Shore Theatre, Inc. (FOWST) was remarkably successful both programmatically and financially. The West Shore Theatre (WST) has been open for a short four years and is attracting large audiences and generous donations. The original capital campaign was concluded in 2026, paying off the mortgage and all loans associated with the purchase and renovation of the 1939 Theatre. The entire building is referred to as The Robert and Beverly Fowler Center. This years revenue exceeded projections. FOWST continues to expand our program offerings including year-round, fully subscribed theatre-arts education classes for pre-school through 8th grade youth. Movies offered include both first run and a wide repertoire of classic films. Local and nationally recognized musical groups are being featured which are often sold-out weeks in advance. Over 25,000 patrons attended Theatre performances during 2025-2026. Other entertainment includes improv comedy, puppet shows, and sensory respectful movies. West Shore Theatre is available for rentals for parties, meetings and community events. WST often partners with community groups to host events such as Veterans honor events, Easter Friday Service, and New Cumberland Borough community meetings. Last year WST received several awards: Best Movie Theatre by Pennlive.com and the Best Theatre in Susquehanna Styles 2025 Best of Dauphin and Cumberland County Awards. The Friends were thrilled to be chosen to receive the 2025 Pennsylvania Historic Preservation Award reservation Award: Leadership Award-Public Impact. (Public Impact Excellence in using a historic building as a catalyst to enrich the community.) This award led to a feature article in the Preservation Magazine Winter 2025, How 6 Historic Movie Theatres Maintain the Magic of the Big Screen. During the upcoming fiscal year 2026-2027 FOWST is adding live theatre productions to our lineup and continues plans to add an addition to provide an intimate small theatre, a green room, and a multipurpose meeting space.

Financial Efficiency

• Mission deployment rate: 73%; rating input score 73
• Program expense ratio: 89.4%; rating input score 89
• Fundraising efficiency: $6.56 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

• Consistency checks: 92.3%; rating input score 92; 18th 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: 3 of 7 controls in place; rating input score 43
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Fail
  • Document-retention policy: Fail
  • CEO compensation review process: NotApplicable
  • Other executive compensation review process: NotApplicable
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Missing
  • Independent financial-statement audit: Fail

Sustainability

• Operating margin: 18.4%; rating input score 70; 70th percentile among comparable filings
• Total-asset coverage ratio: 2.67; rating input score 72; 72nd percentile among comparable filings
• Liabilities to assets ratio: 0.01; rating input score 64; 64th percentile among comparable filings
• Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

• Program expense growth: 34.4% per year; rating input score 100; 90th percentile among comparable filings
• Revenue growth: 22.6% per year; rating input score 100; 85th percentile among comparable filings
• Asset growth: 21% per year; rating input score 100; 80th percentile among comparable filings