Opelika Community Theatre Inc
Nonprofit profile at a glance
- EIN
- 813853260
- IRS 990-EZ coverage
- 2023–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2022
- Location
- Opelika, AL, USA
- Rating
- 48
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Theater
Reported finances
- Revenue
- $89,646
- Expenses
- $92,850
- Assets
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
1 person listed
People named in this filing
- MARTY MOORE (OFFICER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Education and teaching theatre
What it reported doing in 2025
Black history month theatre education
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for member benefits.
The verdict
MIXED - The filed numbers largely add up. 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: 10
- Transparency & Controls: 100
- Sustainability: 19
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 10%; rating input score 10
- Program expense ratio: 9.7%; rating input score 10
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -3.6%; rating input score 36; 36th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 6.4%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: -8.5% per year; rating input score 0; 30th percentile among comparable filings
- Revenue growth: 26.9% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: -105.7% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 10% of revenue deployed · 9.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $9K in reported program spending
- Leadership: top reported pay $0 · 1 people listed
- Consistency: 6 of 7 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 3 filing years from 2023 to 2025
- 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.
- High — Financial Efficiency: Mission deployment rate scored 10/100.
- High — Financial Efficiency: Program expense ratio scored 10/100.
- Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 36/100.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 11/100.