Pearland Theatre Guild
Nonprofit profile at a glance
- EIN
- 593843249
- IRS 990 coverage
- 2019–2021
- Forms available
- Form 990 2021, Form 990-EZ 2020, Form 990-N 2011
- Location
- Pearland, TX, USA
- Phone
- 8324594674
- Rating
- 44
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Theater
Reported finances
- Revenue
- $107,203
- Expenses
- $103,115
- Assets
- $35,760
- Liabilities
- $5,953
Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Peter Van Nifterik (President)
Highest reported compensation
- Renee Van Nifterik (Artistic Director): $12,000 total reported compensation
- Leona Harrison (Education Director): $2,400 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Pearland Theatre Guild was founded in order to give the community a fun and creative outlet in the performing arts. The Pearl Theater was established as a home for creatives to take part in high-quality theatrical experiences. From the youngest actor to the most seasoned veteran, all are welcomed at the Pearl Theater to develop, explore, and share their passion for the arts.
What it reported doing in 2021
Our 21-22 Season was still challenging due to the pandemic caused by COVID-19. We were able to open our doors to full productions and create artistic opportunities for youth in our community, but still not to the level we had pre-pandemic. We were able to provide a safe environment for our youth with both productions, classes, and summer camps. We had two youth productions, Annie Jr and Robin Hood. Our education department held adult and youth classes. In the summer we had 9 summer camp sessions: * 4 one-week, full days * 4 one-week, half days * 1 two-week, full days. We also held camps over school holidays.
Operating model
- Revenue model
- Other-operating. 63% of the money available for current operations came from other operating revenue.
- 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
MIXED - The filed numbers largely add up and revenue has grown recently. 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: 20
- Transparency & Controls: 92
- Accountability: 22
- Sustainability: 28
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 21.8%; rating input score 22
- Program expense ratio: 22.7%; rating input score 23
- 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: 20%; rating input score 20; 15th 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: 3.8%; rating input score 39; 39th percentile among comparable filings
- Total-asset coverage ratio: 0.35; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 0.17; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 14%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: -2.6% per year; rating input score 0; 32nd percentile among comparable filings
- Revenue growth: 2.3% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 20% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 21.8% of revenue deployed · 22.7% of spending went to programs
- Governance: 1 of 5 board members independent · 2 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $23K in reported program spending
- Leadership: top reported pay $12K · 6 people listed
- Consistency: 17 of 17 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 2 filing years from 2019 to 2021
- Contacts: How to reach this organization
- Money network: 3 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 22/100.
- High — Financial Efficiency: Program expense ratio scored 23/100.
- High — Accountability: Independent voting board scored 20/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 39/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.
- High — Sustainability: Officer compensation ratio scored 27/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.