Paris Community Theater

Nonprofit profile at a glance

EIN
751613074
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Paris, TX, USA
Phone
9034492610
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Reported finances

Revenue
$316,442
Expenses
$211,350
Assets
$634,975
Liabilities
$22,500

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Lucia Bunch (President)
  • William Walker (Vice President)

Highest reported compensation

  • Lucia Bunch (President): $5,300 total reported compensation
  • Laura Hutchings (Director): $5,300 total reported compensation

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

Overview

Mission

Paris Community Theatre is dedicated to producing high-quality entertainment that engages, inspires, educates, and transforms. Through the arts, we provide cultural enrichment, creative development, and opportunities for self-discovery. We cultivate the creative energy of our youth, celebrate diversity, and honor our heritage.

What it reported doing in 2024

Paris Community Theatre in Paris, Texas presented multiple stage productions and community events during the year, engaging audiences across Lamar County and offering youth workshops that fostered local talent and arts education.

Operating model

Revenue model
Donor-supported. 83% 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

STRONG - 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.7%; rating input score 62
  • Program expense ratio: 91.5%; rating input score 92
  • Fundraising efficiency: $36.18 raised per $1 spent on fundraising; rating input score 71; 71st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 33.2%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 3; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 12.3% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 8.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 11.1% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 61.7% of revenue deployed · 91.5% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $193K in reported program spending
  • Leadership: top reported pay $5K · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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: 4 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.