Manestage Theatre

Nonprofit profile at a glance

EIN
261716529
IRS 990 coverage
2020–2022
Forms available
Form 990 2022
Location
Puyallup, WA, USA
Phone
2534477645
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Organizations

Official website

Reported finances

Revenue
$479,462
Expenses
$453,810
Assets
$512,419
Liabilities
$244,353

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Brenda S Henson (President - Board of Directors Executive Director)
  • Jason A Henson (Member - Board of Directors Vice President)

Highest reported compensation

  • Brenda S Henson (President - Board of Directors Executive Director): $112,914 total reported compensation
  • Judy Brooks (Head Costumer): $16,083 total reported compensation
  • Scott E Pickard (Advisory Board Member Chief Financial Officer): $15,278 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

ManeStage Theatre's mission is to bring together a family of creative artists of all ages committed to producing dynamic drama that enhances the moral imagination to stimulate and educate audiences from all walks of life and to serve the community by producing professional family oriented entertainment.

What it reported doing in 2022

ManeStage Theatre produced four shows in 2022 including 45 individual performances generating a total of 11,412 tickets sold. A detailed breakdown is as follows: 1 Anne of Green Gables; 10 performances; 2,853 tickets sold. 2 The Sound of Music; 12 performances; 3,245 tickets sold. 3 Peter and the Star Catchers; 10 performances; 1,461 tickets sold. 4 Elf the Musical; 13 performances; 3,853 tickets sold.

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 9
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.4%; rating input score 82
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: $77.7 raised per $1 spent on fundraising; rating input score 82; 82nd 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.4%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 34.9%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 37.8% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 41.8% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 82.4% of revenue deployed · 87% of spending went to programs
  • Governance: 0 of 2 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $60K in reported program spending
  • Leadership: top reported pay $113K · 6 people listed
  • Consistency: 40 of 42 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2020 to 2022
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.