Ghostlight Productions

Nonprofit profile at a glance

EIN
824241988
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2020
Location
Port Angeles, WA, USA
Phone
3604617143
Rating
46
Verdict
MIXED
Rating confidence
Moderate
Sector
Performing Arts Organizations

Reported finances

Revenue
$113,211
Expenses
$133,953
Assets
$706,981
Liabilities
$628,753

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Darian Rentas (President)
  • Cecie Parker (Vice President)

People named in this filing

  • Mark Lorentzen (Artistic Director)
  • Darian Rentas (President)
  • Cecie Parker (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To promote community musical theater arts and education

What it reported doing in 2025

Childrens Theater Production of Lion King Jr.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - 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: 11
  • Transparency & Controls: 83
  • Accountability: 60
  • Sustainability: 38
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.3%; rating input score 13
  • Program expense ratio: 11.2%; rating input score 11
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 81.8%; rating input score 82; 24th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: -18.3%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 5.28; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.89; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 150% per year; rating input score 100; 99th percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 31.2% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 13.3% of revenue deployed · 11.2% of spending went to programs
  • Governance: 9 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $15K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 40 of 44 current checks pass · 4 findings to review
  • Schedules: 5 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 13/100.
  • High — Financial Efficiency: Program expense ratio scored 11/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Interest column sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.