Sutter Performing Arts Association

Nonprofit profile at a glance

EIN
204106861
IRS 990-EZ coverage
2010–2021
Forms available
Form 990 2020, Form 990-EZ 2021, Form 990-N 2008
Location
Yuba City, CA, USA
Phone
5306741159
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
History Museums

Reported finances

Revenue
$82,920
Expenses
$32,619
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

4 people listed

People named in this filing

  • SUSAN MILLER (VICE CHAIRMAN)
  • PATTY SIEVERS (Secretary)
  • TERRI TOMLINSON (Chairman)

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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To renovate and maintain the old sutter theater building into a performing arts center for the community

What it reported doing in 2021

Financing, renovation and maintenance of the sutter theater

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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 revenue has grown recently. 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: 34
  • Transparency & Controls: 100
  • Sustainability: 50
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.8%; rating input score 22
  • Program expense ratio: 55.3%; rating input score 55

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 60.7%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 55th percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 21.8% of revenue deployed · 55.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $18K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2010 to 2021
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 22/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.