Ozark Actors Theatre

Nonprofit profile at a glance

EIN
431477102
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Rolla, MO, USA
Phone
5733649523
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Official website

Reported finances

Revenue
$577,822
Expenses
$279,817
Assets
$1,523,900
Liabilities
$582

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

Leadership & pay

10 people listed

Executive titles in this filing

  • MICHAEL CALKINS (PRESIDENT)

People named in this filing

  • MICHAEL CALKINS (PRESIDENT)
  • DAVE NUSS (VICE PRESIDENTE)
  • JOE HARRIS (TREASURER)

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

Ozark actors theatre exists to enhance the cultural life and livability of our community through the presentation of professional performing arts and the offering of performing arts education and training.

What it reported doing in 2024

General program - ozark actors theatre (oat) owns the cedar street playhouse (csp), our main stage, and the pine street studio (pss), our production facility and black box venue. The csp is a 194 seat converted church playhouse. The pss includes a costume shop, scenic shop, storage for costumes, scenic pieces and furniture, and a 3,000 sqft muliti-use hall. The general program includes the costs of maintaining these facilities, and payroll for our regular staff.

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.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 88
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.2%; rating input score 31
  • Program expense ratio: 62.2%; rating input score 62
  • Fundraising efficiency: $66.29 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 51.6%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 5.45; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 18th percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 20.1% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 31.2% of revenue deployed · 62.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $174K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • 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: 4 of 6 not reported.