Lake City Community Theater Inc

Nonprofit profile at a glance

EIN: 570893666
IRS 990-EZ coverage: 2017–2025
Forms available: Form 990-EZ 2025, Form 990-N 2016
Location: Lake City, SC, USA
Phone: 8436872964
Rating: 76
Verdict: SUPPORTED
Rating confidence: Moderate

Reported finances

Revenue: $70,952
Expenses: $62,081
Assets: $69,694
Liabilities: $978

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

Leadership & pay

4 people listed

Executive titles in this filing

RABON PARKER (PRESIDENT)

People named in this filing

FAITH GODWIN (VICE PRESIDE)
RABON PARKER (PRESIDENT)
HOLLY BACON (SECT)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To cultivate a community of educated and involved consumers of the arts by providing trained supervision through the staging of theatrical and musical productions for the benefit of people living in lake city and the surrounding areas.

Operating model

Revenue model: Donor-supported. 63% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

Financial Efficiency: 81
Transparency & Controls: 82
Sustainability: 55
Growth: 0

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 76.7%; rating input score 77
Program expense ratio: 87.6%; rating input score 88

Transparency & Controls

Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
Major donor itemization: Limited

Sustainability

Operating margin: 12.5%; rating input score 64; 64th percentile among comparable filings
Total-asset coverage ratio: 1.12; rating input score 51; 51st percentile among comparable filings
Liabilities to assets ratio: 0.01; rating input score 24; 24th percentile among comparable filings
Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

Program expense growth: -0.2% per year; rating input score 0; 47th percentile among comparable filings
Revenue growth: -0.1% per year; rating input score 0; 49th percentile among comparable filings
Asset growth: -0.7% per year; rating input score 0; 35th percentile among comparable filings

Details

Where the money goes: 76.7% of revenue deployed · 87.6% of spending went to programs
Governance: Filed governance answers
Accomplishments: 2 filed program accomplishments · $54K in reported program spending
Leadership: top reported pay $0 · 4 people listed
Consistency: 8 of 8 current checks pass
Schedules: 2 filed schedules
Filing history: 9 filing years from 2017 to 2025
Contacts: How to reach this organization
Money network: Resolved incoming and outgoing counterparties from filed money flows.
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 — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Growth: Asset growth scored 0/100.
Review — Sustainability: Total-asset coverage ratio scored 51/100.
High — Sustainability: Liabilities to assets ratio scored 24/100.
Review — Sustainability: Officer compensation ratio scored 56/100.