Laughing Stock Theatre Company

Nonprofit profile at a glance

EIN
820355298
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025, Form 990-N 2021
Location
Sun Valley, ID, USA
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Reported finances

Revenue
$185,966
Expenses
$192,698
Assets
$0
Liabilities
$20,421

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Kathleen Wygle (President)
  • Patricia Wygle (Vice President)

People named in this filing

  • Kathleen Wygle (President)
  • Patricia Wygle (Vice President)
  • William Nagel (Treasuere)

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 provide live quality entertainment and theater education to Blaine County Idaho and beyond. This year we received a grant from the Idaho Commission on the Arts for productions but our education grant was rescinded after the NEA was under the Trump administration.

What it reported doing in 2025

Outdoor Sun Valley Shakespeare in the Park. In 2023 Twelfth Night. We bring in a Director from NYC along with 7 or 8 professional actors from around the country. Local actors Stage Managers and technicians fill out the professional production. The show runs 8 performances over 2 weeks and generates over 800 in adult and child audience members.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 82
  • Sustainability: 14
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.8%; rating input score 62
  • Program expense ratio: 59.7%; rating input score 60

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -3.6%; rating input score 22; 22nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 3.1%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: -88% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 61.8% of revenue deployed · 59.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 6 filed program accomplishments · $115K 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: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 22/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.