Omaha Community Playhouse

Nonprofit profile at a glance

EIN
470399856
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Omaha, NE, USA
Phone
4025534890
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Community, Neighborhood Development

Official website

Reported finances

Revenue
$5,586,761
Expenses
$5,705,146
Assets
$11,900,817
Liabilities
$1,115,545

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

Leadership & pay

26 people listed

Executive titles in this filing

  • TIM JEFFREY (PRESIDENT)
  • EMILY TONNIGES (VICE PRESIDENT)
  • BECKY NOBLE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BECKY NOBLE (EXECUTIVE DIRECTOR): $122,088 total reported compensation

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

Overview

Mission

The omaha community playhouse is a performing arts organization that enhances quality of life through live theatre, community involvement, and arts education. We are dedicated to enriching the lives of audiences and participants through entertainment, thought-provoking stories and first-hand involvement.

What it reported doing in 2024

The omaha community playhouse (ocp) has proudly provided the greater omaha community with high-quality educational and entertainment opportunities since 1924. The largest community theater in the nation in terms of facility size, number of season productions, subscriber base and staff (among other factors), ocp annually serves more than 50,000 people. Ocp's season includes productions of 10 shows, as well as the presentation of other special events. Productions include musicals, comedies, and dramas and provide the opportunity for entertainment, education, and volunteerism. Ocp's audience base includes primarily patrons from Nebraska and Iowa and many other states from across the country.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 100
  • Accountability: 95
  • Sustainability: 47
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58%; rating input score 58
  • Program expense ratio: 58.2%; rating input score 58
  • Fundraising efficiency: $14.54 raised per $1 spent on fundraising; rating input score 50; 50th 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: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.1%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 2.09; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 58% of revenue deployed · 58.2% of spending went to programs
  • Governance: 25 of 25 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $3.3M in reported program spending
  • Leadership: top reported pay $122K · 26 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 58/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.