Murphys Creek Theatre

Nonprofit profile at a glance

EIN
680394789
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Murphys, CA, USA
Phone
2097288422
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Official website

Reported finances

Revenue
$652,152
Expenses
$221,782
Assets
$560,127
Liabilities
$30,974

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

Leadership & pay

9 people listed

Executive titles in this filing

  • BLAIR WILEY (PRESIDENT)
  • JODI VACCARO (VICE PRESIDENT)

Highest reported compensation

  • TODD THOMAS (VP (THRU 4/24)/ARTISTIC DIRECTOR): $56,120 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Murphys creek theatre brings professional theatre to everyone in our community - breaking barriers with pay-what-you-can access, inspiring youth through education, uplifting bold new voices, and sharing transformative stories on stage.

What it reported doing in 2024

Murphys creek theatre (mct) produces professional live theatre and theatre education programs for residents and visitors of calaveras county and the surrounding region. In 2024, mct produced four mainstage plays at black bart playhouse, serving 2,378 patrons 55% of whom attended through pay-what-you-can ticketing that ensures access regardless of ability to pay. Mct also presented summer on stage, its youth education program, and continued the quill to act new play festival, which selected three finalists for staged readings and produced its first world premiere featuring the festival's 2023 winner. All activities advanced the organization's mission of "professional theatre for everyone."

Operating model

Revenue model
Donor-supported. 85% 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 program spending has grown recently. 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: 47
  • Transparency & Controls: 92
  • Accountability: 59
  • Sustainability: 73
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.4%; rating input score 31
  • Program expense ratio: 87.5%; rating input score 88
  • Fundraising efficiency: Limited

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: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 66%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 2.53; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 25.3%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 23.7% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 19.1% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: 30.2% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 31.4% of revenue deployed · 87.5% of spending went to programs
  • Governance: 5 of 6 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $194K in reported program spending
  • Leadership: top reported pay $56K · 9 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2019 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.