The Theatre at Boston Court

Nonprofit profile at a glance

EIN
562390086
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Pasadena, CA, USA
Phone
6266836883
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Official website

Reported finances

Revenue
$2,437,707
Expenses
$1,993,058
Assets
$1,429,083
Liabilities
$172,936

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

Leadership & pay

19 people listed

Executive titles in this filing

  • MANUEL PRIETO (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MANUEL PRIETO (EXECUTIVE DIRECTOR): $163,201 total reported compensation
  • JESSICA KUBZANSKY (ARTISTIC DIRECTOR): $147,775 total reported compensation

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

Overview

Mission

Boston court creates and nurtures innovative, boundary-pushing art that invokes the power of collective imagination to illuminate our common humanity.

What it reported doing in 2024

In fiscal year 2024, boston court pasadena (bcp) produced or presented 117 performing arts events, reaching 8,621 individuals. Of these events, 20 were music concerts spanning classical, jazz, and eclectic/new music, and 20 were national theatre live (nt live) screenings. The theatrical season featured a remount at the wallis and two mainstage world premieres, along with four play readings in the 20th annual new play reading festival. Bcp also introduced its first family programming. Click clack moosic, designed for grade school students. In addition, bcp hosted virtual readings through the third annual playwrights group and welcomed all pasadena unified school district 7th graders for 10 special student matinee performances of the world premiere of a going away party play, as well as over 400 elementary school students for performances of click clack moosic.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.6%; rating input score 61
  • Program expense ratio: 74.2%; rating input score 74
  • Fundraising efficiency: $15.48 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 18.2%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 15.6%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 15.9% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 60.6% of revenue deployed · 74.2% of spending went to programs
  • Governance: 17 of 17 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $163K · 19 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.