Performing Artist Coalition for Theater Dba Main Stage West

Nonprofit profile at a glance

EIN
452126844
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Sebastopol, CA, USA
Phone
7078230177
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Reported finances

Revenue
$229,992
Expenses
$85,275
Assets
$155,080
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Jared Emerson-Johnson (President)
  • Elly Lichtenstein (Vice President)

People named in this filing

  • Jared Emerson-Johnson (President)
  • Elly Lichtenstein (Vice President)
  • Eileen Morris (Secretary)

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

Performing Artists Coalition for Theater enriches families, individuals and the community by providing positive artistic experiences in theater-including affordable, wholesome entertainment and pleasant, edifying performance and educational opportunities.

What it reported doing in 2024

Since its inception in 2011, MSW has provided plays, concerts and special events at prices well below that of comparable theaters in our area. Concerts are offered on a sliding scale from $8-$15, while admission to fully mounted plays runs from $15-$25. We also offer our patrons three "pay what you can" performances each run as well as free previews. The theater provides senior discount tickets to those patrons over 65 and deeply discounted $15 tickets to people under 30. We also offer special discounts to the professionalism of Main STage West productions is well documented and member and season subscribers. The theater has consistently been listed in the top ten productions by the North Bay critic, David Templeton and the North Bay Bohemian newspaper. We have contracted with professional and professional quality actors from the greater Bay Area, some of whom are member of Actors Equity Association. The musicians who given concerts in our space are widely know throughout San Francisco and nationality. Our teachers, directors and designers are among the top in the county.

Operating model

Revenue model
Donor-supported. 81% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 79
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.7%; rating input score 31
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: Limited

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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 62.9%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 1.82; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -5.1% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 31.7% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 30.7% of revenue deployed · 82.7% of spending went to programs
  • Governance: 0 of 6 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $71K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • 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 — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.