The Art Theatre of Long Beach

Nonprofit profile at a glance

EIN
462920630
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Long Beach, CA, USA
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities N.E.C.

Reported finances

Revenue
$655,974
Expenses
$616,976
Assets
$191,976
Liabilities
$39,441

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Richard Lewis (President)
  • Kerstin Kansteiner (Vice President)

Highest reported compensation

  • Ryan Ferguson (General Manager): $71,212 total reported compensation
  • Jesse Magill (Manager): $38,915 total reported compensation
  • Haileigh Valenzuela (Manager): $37,992 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the Art Theater of Long Beach is to provide forums for education, public study, and discussion of films, as well as provide a venue for other nonprofit and civic organizations in Long Beach to conduct public events. The theater relies on public contributions and volunteers.

What it reported doing in 2024

Art Theatre of Long Beach 2024 Film ProgrammingJanuary Poor Things (2023)Kids Matinees | Gumby: The Movie (1995)The Boy and the Heron (2023) [Japanese and English versions] Art 11 | The 400 Blows (1959)16mm | Secret 50s Monster Movie Double Feature The Zone of Interest (2023)FebruaryA Century of Cinema | He Who Gets Slapped (1924), 100th Anniversary! 16mm | Harold and Maude (1971)Art 11 | Society of the Snow (2023) The Taste of Things (2024)16mm | My Bloody Valentine (1981) Art11 | Four Daughters (2023)The Rocky Horror Picture Show (1975)Kids Matinees | Cuphead Show (2022) + Q&A w/ the voice actors of Mugman and Elder Kettle! Century of Cinema | A Matinee with Georges MeiliesMarchThe 2024 Oscar-nominated Short Films: Live Action The 2024 Oscar-nominated Short Films: Documentary The 2024 Oscar-nominated Short Films: Animation Art11 | El Conde (2023)Robot Dreams (2023)Art11 | The Teachers Lounge (2023) Driving Madeleine (2023)Nyad (2023)16mm | Invasion of the Body Snatchers (1956)Common Ground (2024) + Panel Discussion, hosted by Kitchen LingoAfter Dark | Eyes Without a Face (1960) + local film Beauty Standards w/ Intro by filmmakers Who Can See Forever: A Portrait of Iron & Wine (2024)Io Capitanio (2023)After Dark | The Lighthouse (2019)Kids Matinees | Betty Boops Cartoon Club Movies n Books Club | West Side Story (1960)FREE Event | Movie Trivia Night, hosted by Kennedy FREE Event | Queer Film Club secret film screening 16mm | Secret Mario Bava Giallo FilmThe Rocky Horror Picture Show (1975) + Live shadowcast performance by Bit of Mustard! FREE Matinees | Navalny (2022)Terminator 2: Judgment Day (1991) 4K Restoration AprilThe Arc of Oblivion (2023) Make Me Famous (2023)Steamboat Bill Jr. (1928) 4K RestorationCentury of Cinema | The Hands of Orlac (1924), 100th Anniversary! Food, Inc. 2 (2024) + Panel discussion, hosted by Kitchen Lingo The Peasants (2024)16mm | Roger Cormans Little Shop of Horrors (1960) + Bucket of Blood (1959), double feature Holy Frit (2024) + Q&A with director and film subjectAfter Dark | TItane (2021)Art11 | Man with a Movie Camera (1928) Amelie (2001) re-releaseLong Beach Blues Society presents Immediate Family! (2022) + Q&A w/ Leland Sklar Creature from the Black Lagoon (1954)Art11 | Perfect Days (2023)16mm | 2nd Annual 4/20 Double Feature: Reefer Madness (1936) + Sex Madness (1938) Late Night with the Devil (2024)Movies n Books Club | Sense & Sensibility (1995) FREE Event | Movie Trivia Night, hosted by Kennedy FREE Event | Queer Film Club secret film screening They Shot the Piano Player (2024)24x36: A Movie About Posters (2016)After Dark | Blood and Black Lace (1964) New 4K RestorationThe Rocky Horror Picture Show (1975) + Live shadowcast performance by Bit of Mustard! Kids Matinees | Looney Toons & Friends! Hundreds of Beavers (2024)MayAAPI Month | Pasfika Routes Home: Films from the diaspora, hosted by PIEAMs Sam Olvera Pride | Tranny Central: The History of Transvestites and Transsexuals - International FilmSelections in conversation with trans film programmers Kennedy Ghaill and Jaye Hudson 16mm | Blazing Saddles (194)After Dark | May (2003)Art11 | Driving Madeleine (2024) - Encore shows! The Peoples Joker (2024) + In-person Q&A with writer/director/star Vera Drew La Chimera (2024)Book Club | All of Us Strangers (2024)Art11 | Mamma Mia! Here We Go Again (2018) Wicked Little Letters (2024)Fatal Attraction (1987) + Book launch & reading w/ local author Charles Jensen Nowhere Special (2024)Jaws (1975)16mm | Teen-Age Crime Wave (1955) + The Violent Years (1956) Art11 | Bad Faith (2024) Kids Matinees | E.T. the Extra Terrestrial (1982) Back to the Future (1985)FREE Event | Movie Trivia Night, hosted by Kennedy FREE Event | Queer Film Club secret film screening16mm | Secret Mel Brooks Film - Dracula: Dead and Loving It Resistance: They Fought Back (2024)After Dark | The Thing (1982) Pride | Portrait of Jason (1967)Kids Matinees | Betty Boops Cartoon Club Queer Futures Omnibus (2024)Double Feature | Sixte

Operating model

Revenue model
Earned-program. 74% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 77
  • Accountability: 74
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.3%; rating input score 59
  • Program expense ratio: 63.1%; rating input score 63
  • Fundraising efficiency: $3.47 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 2nd 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: 85.7%; rating input score 86; 20th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.9%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 24%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -6.6% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 14.5% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 59.3% of revenue deployed · 63.1% of spending went to programs
  • Governance: 6 of 7 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $389K in reported program spending
  • Leadership: top reported pay $71K · 10 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 5 filed schedules
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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: Mission deployment rate scored 59/100.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule G fundraiser detail did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.