Plan-b Theatre Company
Nonprofit profile at a glance
- EIN
- 870542630
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024, Form 990-EZ 2009
- Location
- Salt Lake City, UT, USA
- Phone
- 8012974200
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Theater
Reported finances
- Revenue
- $515,135
- Expenses
- $463,143
- Assets
- $177,141
- Liabilities
- $23,012
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- MARILYN MELISSA SALGUERO (PRESIDENT)
Highest reported compensation
- CHERYL CLUFF (MANAGING DIR): $52,117 total reported compensation
- JERRY RAPIER (ARTISTIC DIR): $52,117 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization develops and produces unique and socially conscious theatre, with a particular emphasis on new plays by Utah playwrights.
What it reported doing in 2024
- we reached a statewide audience of nearly 30,000 patrons. - the Utah review's included us on its end-of-year "top ten moments of the Utah enlightenment" list for the tenth consecutive year with the world premiere of full color by tatiana christian, chris curlett, dee-dee darby- duffin, courtney dilmore, bijan j. Hosseini, tito livas, iris salazar, and darryl stamp. - the world premiere of kilo-wat by aaron asano swenson, a co-production with utahpresents at kingsbury hall, also toured to three high schools (davinci academy in ogden, city academy in salt lake city, and Utah arts academy in st. George). - full color, kilo-wat, and the world premiere of the beatrix potter defense society by janine sobeck knighton enjoyed sold-out runs. - feedspot named our blog/rss feed one of the 10 best worldwide for playwrights for the fourth consecutive year. - our statewide free elementary school tour of the world premiere of ellamental by dee-dee darby-duffin served 101 schools in person and an additional 13 schools via video-on-demand. - we provided a free copy of the novel "when the world turned upside down" by k. Ibura to every school served in person by ellamental.
Operating model
- Revenue model
- Grant-funded. 63% of the money available for current operations came from government grants.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 86
- Accountability: 100
- Sustainability: 40
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81.6%; rating input score 82
- Program expense ratio: 90.7%; rating input score 91
- Fundraising efficiency: $47.25 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 19th 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: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10.1%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 0.38; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 38; 38th percentile among comparable filings
- Officer compensation ratio: 22.5%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 8% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: -1.8% per year; rating input score 0; 12th percentile among comparable filings
Details
- Where the money goes: 81.6% of revenue deployed · 90.7% of spending went to programs
- Governance: 9 of 9 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $420K in reported program spending
- Leadership: top reported pay $52K · 11 people listed
- Consistency: 30 of 31 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 12/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 38/100.