Liberty Theater Preservation Alliance Inc
Nonprofit profile at a glance
- EIN
- 475325421
- IRS 990-EZ coverage
- 2021–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2018
- Location
- Lewiston, ID, USA
- Phone
- 2087912567
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts, Culture, and Humanities N.E.C.
Reported finances
- Revenue
- $75,726
- Expenses
- $14,148
- Assets
- $439,583
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- JAN JOHNSON (President)
- BRIAN MCCORMACK (Vice President)
People named in this filing
- JAN JOHNSON (President)
- DENNIS W OHRTMAN (Treasurer)
- BUTCH AL ALFORD JR (Director)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Renovation of a historic theater
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.
The verdict
SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 49
- Transparency & Controls: 100
- Sustainability: 81
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 18.7%; rating input score 19
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 81.3%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 31.07; rating input score 97; 97th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 13.3% per year; rating input score 100; 76th percentile among comparable filings
- Revenue growth: 45.2% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 8.6% per year; rating input score 100; 69th percentile among comparable filings
Details
- Where the money goes: 18.7% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $14K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 3 filed schedules
- Filing history: 4 filing years from 2021 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 19/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.