Spotlight Performing Arts Center

Nonprofit profile at a glance

EIN
841967228
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022
Location
Bountiful, UT, USA
Phone
8016734193
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Performing Arts Organizations

Reported finances

Revenue
$119,431
Expenses
$115,090
Assets
$10,202
Liabilities
$30,458

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

Leadership & pay

15 people listed

Highest reported compensation

  • Alicia Gardner (Board member): $6,082 total reported compensation
  • Heather Shelton (Board member): $5,997 total reported compensation
  • Talia Bright (Board member): $4,075 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Spotlight Performing Arts Center provides musical theater and other theater opportunities to the children of the metro area which benefits children's confidence, social behaviors, talents and ability to communicate. The organization is dedicated to providing these services to all income levels for the benefit of the community.

What it reported doing in 2025

Childrens Musical Theater and Plays The organization has run a children's theater which is the only children's theater in the surrounding metro area The theater gives the children the opportunity to participate in musical theater productions at low cost and prepares children for community theater which develops confidence increases positive social behaviors and talents

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 13
  • Transparency & Controls: 91
  • Accountability: 74
  • Sustainability: 25
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 14.7%; rating input score 15
  • Program expense ratio: 15.2%; rating input score 15
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.6%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.09; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 2.99; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 13.3%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: -90.2% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -18.7% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 14.7% of revenue deployed · 15.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $94K in reported program spending
  • Leadership: top reported pay $6K · 15 people listed
  • Highest-paid contractors: 5 contractors listed · $10K reported
  • Consistency: 19 of 22 current checks pass · 3 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 9 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 — Financial Efficiency: Mission deployment rate scored 15/100.
  • High — Financial Efficiency: Program expense ratio scored 15/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D other liabilities reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.