SOCIETY FOR CREATIVE AGING Dba VIVA Theater

Nonprofit profile at a glance

EIN
841611646
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Boulder, CO, USA
Phone
3032501619
Rating
94
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$119,008
Expenses
$103,776
Assets
$74,240
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

People named in this filing

  • Judy Richtel (Presidnet)
  • Anne King (Secretary)
  • Roy McCutchen (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Society for Creative Aging/VIVA Theater is a non-profit cultural organization whose mission is to encourage healthy and vibrant aging through creative expression by providing opportunities for older adults to participate in the arts as performers, learners and audience.

What it reported doing in 2025

VIVA produced two full length theater productions, one in the spring and the other in fall. In total there were 20 performances playing to sold out crowds at a 225-seat venue open to the public. Each production involved over 40 rehearsals and at least 50 people. The actors, directors, producers and stage crew ranged in age from 55 to 95. Memorizing lines and blocking, rehearsing together and performing in public strengthen a sense of community, enhances cognition and promotes physicality among seniors. In 2025 VIVA added a series of theatrical acting classes for seniors and a varity of limited productions at smaller venues.

Operating model

Revenue model
Donor-supported. 61% 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. Total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 100
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.2%; rating input score 87
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 12.8%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 60.3% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 14.2% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 22.9% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 87.2% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $104K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Sustainability: Total-asset coverage ratio scored 48/100.