Starlight Mountain Theatre Inc
Nonprofit profile at a glance
- EIN
- 050561571
- IRS 990 coverage
- 2012–2012
- Forms available
- Form 990 2012
- Location
- Garden Valley, ID, USA
- Phone
- 2084625523
- Rating confidence
- Limited
- Sector
- Theater
Reported finances
- Revenue
- $241,290
- Expenses
- $238,052
- Assets
- $0
- Liabilities
- $225,812
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
5 people listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of starlight mountain theatre is to make a positive, lasting impact on the families of the treasure valley by producing high quality, family friendly entertainment, providing an uplifting creative environment where actors and artists can expand their skills and hone their craft. The theatre cultivates educational outreach programs, internships and apprenticeships to further the growth of the performing arts in our community.
What it reported doing in 2012
Starlight mountain theatre, inc. Is a not for profit outdoor theater group, with high quality programs and productions. Each year starlight gives young actors three different opportunities to hone their acting skills. Education and outreach to youth is accomplished through winter high school productions, spring break camp, and summer theater camp.
Operating model
- Revenue model
- Earned-program. 84% 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 92
- Accountability: 57
- Sustainability: 26
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th 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: 80%; rating input score 80; 20th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.3%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 11.6%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 4 of 5 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $212K in reported program spending
- Leadership: top reported pay $28K · 5 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- Moderate — Sustainability: Operating margin scored 47/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.