Spark Theater Company Inc

Nonprofit profile at a glance

EIN
471483633
IRS 990-EZ coverage
2014–2024
Forms available
Form 990-EZ 2024
Location
Dothan, AL, USA
Phone
3344565646
Rating
43
Verdict
MIXED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Official website

Reported finances

Revenue
$48,781
Expenses
$55,912
Assets
$9,016
Liabilities
$22

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

Leadership & pay

2 people listed

People named in this filing

  • JESSICA RUSH (DIRECTOR)
  • TONY RUSH (DIRECTOR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operate a community theater for the purpose of promoting the arts and providing art education to children and adults

What it reported doing in 2024

Main stage team production: les miserables school edition29 students & 22 community adult volunteers, 15 hours/week jan-aprperformed march - april

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. 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: 14
  • Transparency & Controls: 82
  • Sustainability: 27
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 14.6%; rating input score 15
  • Program expense ratio: 12.7%; rating input score 13

Transparency & Controls

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

Sustainability

  • Operating margin: -14.6%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -2.1% per year; rating input score 0; 42nd percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 29th percentile among comparable filings

Details

  • Where the money goes: 14.6% of revenue deployed · 12.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $7K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 15/100.
  • High — Financial Efficiency: Program expense ratio scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.