Merced Center for the Performing Arts

Nonprofit profile at a glance

EIN
770367895
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Merced, CA, USA
Phone
2097258587
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Reported finances

Revenue
$449,579
Expenses
$396,288
Assets
$372,458
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Sheilah Brooks (President)
  • Carol Longobardi (Vice President)

People named in this filing

  • Sheilah Brooks (President)
  • Carol Longobardi (Vice President)
  • Talisha Brantley (Corresponding 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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide instruction in the performing arts and to give public performances to display these and other art forms.

What it reported doing in 2024

During the reporting year, Playhouse Merced Merced Center for the Performing Arts advanced its charitable mission by providing accessible performing arts experiences and arts education, with a strong emphasis on youth, families, and community engagement. Primary Program: Community Theatre, Dance & Arts Education Playhouse Merceds primary program encompassed live theatrical productions, dance instruction, youth theatre education, and school-based outreach designed to foster creativity, confidence, and cultural participation. Accomplishments during the year included: Mainstage Theatre Productions: The organization produced multiple full-scale mainstage theatrical productions presented to the public. These performances provided affordable access to live theatre while creating opportunities for local artists, technicians, and volunteers to participate in professionally supported community productions. Youth Theatre & Conservatory Programming: Playhouse Merced offered ongoing youth theatre classes and conservatory-style programming focused on acting, voice, movement, and ensemble work. Programs served children and teens and emphasized collaboration, creative expression, and social-emotional development. Dance Education Classes: The organization provided dance instruction for youth, expanding access to performing arts education beyond theatre and supporting physical expression, discipline, and artistic growth. School District & After-School Outreach: In partnership with the local school district, Playhouse Merced delivered after-school performing arts programming and outreach activities that brought theatre and dance education directly to students, increasing arts access for families who may not otherwise be able to participate in fee-based programs. Scholarships & Community Access: To ensure equitable participation, the organization offered scholarships and reduced-cost enrollment opportunities for qualifying students and families, helping remove financial barriers to arts education. Volunteer & Community Engagement: Playhouse Merced engaged community volunteers in productions, classes, and events, strengthening civic involvement and expanding the organizations capacity to deliver programming. Through these activities, Playhouse Merced fulfilled its exempt purpose by enriching the cultural life of the community, expanding access to the performing arts, and providing meaningful arts education opportunities for youth and families.

Operating model

Revenue model
Earned-program. 90% 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 available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 83
  • Accountability: 76
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.6%; rating input score 82
  • Program expense ratio: 92.6%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 11.9%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 1.9% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 15.5% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 81.6% of revenue deployed · 92.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $367K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.