Superior Arts Youth Theater

Nonprofit profile at a glance

EIN
474031410
IRS 990-EZ coverage
2016–2024
Forms available
Form 990 2015, Form 990-EZ 2024
Location
Marquette, MI, USA
Phone
9063609550
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Reported finances

Revenue
$143,764
Expenses
$231,080
Assets
$143,784
Liabilities
$3,224

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

Leadership & pay

7 people listed

Executive titles in this filing

  • SHEETAL ACHARYA GHIARDI (PRESIDENT)

People named in this filing

  • REBEKAH HELDT (EXECUTIVE DI)
  • SHEETAL ACHARYA GHIARDI (PRESIDENT)
  • SUE ACOCKS (VICE PRESIDE)

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

To empower young people through performance arts, education, and the creation of outstanding theatrical and musical art

What it reported doing in 2024

The superior arts youth theater (say theater) is open to youth from ages 3 to 18 years old and produces a series of performances and workshops ranging from full productions at forest roberts theatre and lake superior theater to community events and special performances. Throughout the year over 300 youth participated in the productions and events, which included: the lightning thief: the percy jackson musical, two gentlemen of verona, the reluctant dragon, anne of green gables, junie b jones jr, and finding nemo jr. And 2024 camps in marquette, Michigan, and negaunee Michigan.

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 100
  • Sustainability: 20
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.2%; rating input score 83
  • Program expense ratio: 51.7%; rating input score 52

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: -60.7%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 18.8%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -6.3% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -2.3% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 83.2% of revenue deployed · 51.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $120K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.