Lower Lights Theatre Company
Nonprofit profile at a glance
- EIN
- 882149118
- IRS 990-EZ coverage
- 2022–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Centerton, AR, USA
- Phone
- 4792249653
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Performing Arts Organizations
Reported finances
- Revenue
- $69,430
- Expenses
- $47,600
- Assets
- $39,985
- Liabilities
- $977
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- CHERI MOORE (EXECUTIVE DIRECTOR/PRESIDENT)
- HALEY LIONHEART (ARTISTIC DIRECTOR/VICE PRESIDENT)
People named in this filing
- CHERI MOORE (EXECUTIVE DIRECTOR/PRESIDENT)
- HALEY LIONHEART (ARTISTIC DIRECTOR/VICE PRESIDENT)
- JASON NESTOR (MANAGING DIRECTOR/SECRETARY)
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 a morally safe, wholesome, and inclusive place for people of all ages, backgrounds, and skill levels to identify and develop their divinely given talents; and to use those talents to shien light in the NOrthwest ARkansas community. To produce and present independently and/or in concert with other institutions or individuals, theatrical productions and other events of a similar nature.
What it reported doing in 2025
Full Production Plays - adults and youth get the chance to practice, be coached, and perform in front of live audiences. Back stage opportunities for those who don't wish to perform on state. 40 performers, orchestra, volunteers.
Operating model
- Revenue model
- Earned-program. 70% of the money available for current operations came from fees and other program revenue.
- 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 total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 66
- Transparency & Controls: 82
- Sustainability: 60
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 56.3%; rating input score 56
- Program expense ratio: 82.1%; rating input score 82
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 31.4%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 0.84; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 55.7% per year; rating input score 100; 93rd percentile among comparable filings
- Revenue growth: 49.4% per year; rating input score 100; 96th percentile among comparable filings
- Asset growth: 41.3% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 56.3% of revenue deployed · 82.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $39K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2022 to 2025
- Contacts: How to reach this organization
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.