Lutcher Theater Inc

Nonprofit profile at a glance

EIN
742140560
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Orange, TX, USA
Phone
4098865535
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Centers

Official website

Reported finances

Revenue
$1,637,895
Expenses
$1,579,708
Assets
$1,785,030
Liabilities
$478,969

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Lynae Sanford (Executive Director)

Highest reported compensation

  • Lynae Sanford (Executive Director): $230,914 total reported compensation
  • Lacretia McCleod (Director of Operations): $199,960 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Frances Ann Lutcher Theater for the Performing Arts is committed to presenting professional entertainment for the enlightenment and cultural growth of people living in Southeast Texas and Southwest Louisiana and to better the quality of life and knowledge of the Arts and Humanities in the area.

What it reported doing in 2025

The Lutcher Theater presents a professional performing arts series attended by adults and families. Offerings include national touring Broadway productions, musical artists, dance, drama, and various other events. Pre-show lectures, post-show discussions, meet-and-greet opportunities, and master classes are often included in the Lutcher Theater's offerings. In 2025 the Lutcher Theater presented Come From Away, Ain't Too Proud, LeAnn Rimes, Twitty and Lynn, Chicago, Momix Alice, Gentlemen's Quartet, The Cher Show, Hadestown, The Magic of Kevin Spencer, The Addams Family, Brothers of the Heart, A Christmas Story the Musical, Tina the Tina Turner Musical, and The Grand 'Ol Christmas Show.

Operating model

Revenue model
Earned-program. 83% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 65
  • Accountability: 79
  • Sustainability: 40
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73%; rating input score 73
  • Program expense ratio: 76.9%; rating input score 77
  • Fundraising efficiency: $24.56 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 26th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.6%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 9.3%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: -3.1% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 73% of revenue deployed · 76.9% of spending went to programs
  • Governance: 10 of 11 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $231K · 14 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $488K reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 2 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.