Lincoln Community Playhouse
Nonprofit profile at a glance
- EIN
- 470355388
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Lincoln, NE, USA
- Phone
- 4024899609
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Theater
Reported finances
- Revenue
- $1,111,831
- Expenses
- $877,556
- Assets
- $1,096,523
- Liabilities
- $464,745
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- BOB EVERITT (PRESIDENT)
Highest reported compensation
- MORRIE ENDERS (EXECUTIVE DI): $78,841 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the lincoln community playhouse is to create and promote quality theatrical experiences that meet the needs of the lincoln area. The playhouse achieves it's mission by providing opportunities for the participation by children, youth, and adults; a variety of opportunities for volunteerism; a variety of opportunities for education regarding the theatre; and by promoting a theatre that is entertaining and affordable to a multi-faceted audience.
What it reported doing in 2024
Lincoln community playhouse is the only community theatre in the city that owns its own freestanding building. As such, it is a bastion of lincoln's arts scene. The playhouse provides up to nine productions annually which offer area children, youth and adults the opportunity to enrich and change their lives through participation as actors, crew members, designers, and front-of-house volunteers. There are no enrollment fees and volunteers come from all economic and age levels. The playhouse offers a quality experience for the seasoned performer as well as the novice. The programming is varied to appeal throughout the season to children, family and adult audiences and includes comedies, dramas and musicals. The playhouse also seeks partnerships with other area arts organizations.
Operating model
- Revenue model
- Donor-supported. 64% 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 92
- Accountability: 84
- Sustainability: 58
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 56.1%; rating input score 56
- Program expense ratio: 70.5%; rating input score 70
- Fundraising efficiency: $26.62 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 21.1%; rating input score 77; 77th percentile among comparable filings
- Total-asset coverage ratio: 1.25; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: 0.42; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 9%; rating input score 40; 40th percentile among comparable filings
Growth
- Program expense growth: 20.7% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: 17.8% per year; rating input score 100; 83rd percentile among comparable filings
- Asset growth: 4.2% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: 56.1% of revenue deployed · 70.5% of spending went to programs
- Governance: 19 of 19 board members independent · 5 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $619K in reported program spending
- Leadership: top reported pay $79K · 19 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 5 filing years from 2020 to 2024
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 56/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.
- High — Sustainability: Liabilities to assets ratio scored 18/100.
- Moderate — Sustainability: Officer compensation ratio scored 40/100.