Village Theater Company

Nonprofit profile at a glance

EIN
453563211
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Sewickley, PA, USA
Phone
4122598542
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Official website

Reported finances

Revenue
$1,295,314
Expenses
$1,106,386
Assets
$3,958,649
Liabilities
$1,236,974

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • BRIAN DUGGAN (PRESIDENT)
  • SUSAN KAMINSKI (VICE PRESIDENT)
  • CAROLINA THOR (CEO)

Highest reported compensation

  • CAROLINA THOR (CEO): $183,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Village theater company/dba the lindsay theater and cultural center, carries its nonprofit mission of strengthening cultural, educational and entertainment opportunities, working to make these opportunities accessible to suburban communities, including areas impacted by economic, geographic and transportation limitations.

What it reported doing in 2025

The theater fills a cultural gap in communities farther from the urban core, serving as a cultural hub that offers a broad mix of new releases, indies, classics, and art on screen 365 days a year. Also embedded into arthouse programming are dance and music performances, free community screenings and other programming designed to meet the needs of historically underserved/low-wealth audience segments. Examples of programming include: youth: youth outreach offers transportation - often a critical need - at no cost, free tickets and concessions to nearby underserved suburban/rural youth. Presentations, exhibitions and discussions amplify cinematic themes. The program has expanded its depth and served an increased number of partners and geographies, including hundreds of youth experiencing cinema and contextual programming for the first time.senior citizens: free senior-centric events include screenings, panels, q&a, community conversations, relevant topics, and music.science on screen (trademarked): supported by a national foundation, this stem film/speaker series connects suburban/rural residents with metro area researchers and experts.community conversations: led by expert moderators, alongside the films, this program creates a platform for discussion and exchanges of ideas on ranging topics.emerging filmakers: the theater regularly makes its facilities available at no cost to the region's emerging filmmakers to share their works with the public. Providing technical support, marketing, communications and day-of-event coordination, the theater supports artistic development and career advancement, while more strongly drawing the public closer to the creative process.

Operating model

Revenue model
Donor-supported. 77% 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 assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 58
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.6%; rating input score 76
  • Program expense ratio: 81.9%; rating input score 82
  • Fundraising efficiency: $5.93 raised per $1 spent on fundraising; rating input score 20; 20th 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: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • 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; 64th percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.6%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 3.58; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 16.6%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: -0.6% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 75.6% of revenue deployed · 81.9% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $907K in reported program spending
  • Leadership: top reported pay $184K · 16 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.