EUGENE O'NEILL MEMORIAL THEATER CE… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1963

Legal Domicile

Principal Officer

TIFFANI GAVIN

Phone

8604435378

Tax Period

2023-09-01 to 2024-08-31

EUGENE O'NEILL MEMORIAL THEATER CENTER INC, founded in 1963, is a community nonprofit in the Arts, Culture & Humanities sector that reported $3.1M in total revenue in fiscal year 2023. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $5.3M exceeded revenue, resulting in a 73% operating deficit.

Mission

THE LAUNCHPAD OF THE AMERICAN THEATER, THE O'NEILL IS THE NATION'S PREEMINENT THEATER DEVELOPMENT CENTER, DEDICATED TO EMPOWERING NEW ARTISTS AND WORKS THAT ADVANCE AMERICAN THEATER.

Program Service Accomplishments

Program 1

Expenses: $1,423,340 Revenue: $614,590

NATIONAL THEATER INSTITUTE: THIS PROGRAM IS A SEMESTER OF TRAINING IN DIRECTING, PLAYWRITING, DESIGN, ACTING, MOVEMENT AND VOICE FOR COLLEGE-AGED STUDENTS EACH YEAR. NTI OFFERS OTHER ACCREDITED...

NATIONAL THEATER INSTITUTE: THIS PROGRAM IS A SEMESTER OF TRAINING IN DIRECTING, PLAYWRITING, DESIGN, ACTING, MOVEMENT AND VOICE FOR COLLEGE-AGED STUDENTS EACH YEAR. NTI OFFERS OTHER ACCREDITED TRAINING AND EXPERIENTIAL PROGRAMS: THEATER MAKERS, A SUMMER INTENSIVE IN WHICH STUDENTS RECEIVE TRAINING, THE OPPORTUNITY FOR COLLABORATIVE PROJECT WORK, AND INTERACT WITH THE ARTISTS IN RESIDENCE AT THE O'NEILL SUMMER CONFERENCES.

Program 2

Expenses: $314,883 Revenue: $44,042

NATIONAL PLAYWRIGHTS CONFERENCE: EACH SUMMER THIS PROGRAM PROVIDES EMERGING AND ESTABLISHED WRITERS THE OPPORTUNITY TO COLLABORATE WITH DIRECTORS, DRAMATURGS, ACTORS AND OTHER PROFESSIONAL STAFF TO SHARE AND LAUNCH THEIR NEW PROJECTS FOR THE STAGE. THE PROJECTS ARE HIGHLY COMPETITIVE AND SELECTED THROUGH AN OPEN SUBMISSIONS PROGRAM INVOLVING MORE THAN 150 READERS AND A DISTINGUISHED SELECTION COMMITTEE.

Program 3

Expenses: $309,986 Revenue: $28,883

NATIONAL MUSICAL THEATER CONFERENCE: EACH SUMMER THIS PROGRAM OFFERS A DYNAMIC DEVELOPMENTAL OPPORTUNITY FOR COMPOSERS, LIBRETTISTS, AND LYRICISTS AND THEIR NEWEST PROJECTS. SELECTED PARTICIPANTS...

NATIONAL MUSICAL THEATER CONFERENCE: EACH SUMMER THIS PROGRAM OFFERS A DYNAMIC DEVELOPMENTAL OPPORTUNITY FOR COMPOSERS, LIBRETTISTS, AND LYRICISTS AND THEIR NEWEST PROJECTS. SELECTED PARTICIPANTS ATTEND A MONTH-LONG DEVELOPMENTAL RESIDENCY IN WHICH THEY COLLABORATE WITH DIRECTORS, MUSIC DIRECTORS, ACTORS AND OTHER PROFESSIONAL SUPPORT STAFF. THE PROJECTS ARE SELECTED THROUGH AN OPEN SUBMISSIONS PROGRAM INVOLVING A DISTINGUISHED SELECTION COMMITTEE COMPOSED OF MORE THAN 20 REVIEWERS. THE PROGRAM IS KNOWN FOR LAUNCHING MAJOR NEW TALENT TO PROMINENCE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,702,685

Program Service Revenue $1,312,333

Investment Income $139,265

Other Revenue $-100,716

TOTAL REVENUE $3,053,567

Expense Breakdown

Grants Paid $206,780

Salaries & Benefits $2,752,221

Fundraising Expenses $626,804

Program Expenses $3,507,546

Other Expenses $2,216,568

TOTAL EXPENSES $5,276,859

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,053,567	$4,453,187	-0.3%
Expenses	$5,276,859	$5,541,353	0.0%
Net Income	$-2,223,292	$-1,088,166	+1.0%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

122

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$264,354

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CAROLYN GREENSPAN	CHAIR	0.20	Officer Director	$0	$0	$0
RUTH HENDEL	VICE CHAIR	0.20	Officer Director	$0	$0	$0
STEPHEN HENDEL	TREASURER	0.20	Officer Director	$0	$0	$0
LINDA MARIANI	SECRETARY (UNTIL 07/2024)	0.20	Officer Director	$0	$0	$0
THOMAS VIERTEL	TRUSTEE	0.20	Director	$0	$0	$0
JEFFREY AIOSA	TRUSTEE	0.20	Director	$0	$0	$0
LESLEE ASCH	TRUSTEE	0.20	Director	$0	$0	$0
JAMES CALHOUN	TRUSTEE (UNTIL 07/2024)	0.20	Director	$0	$0	$0
PATRICIA CALHOUN	TRUSTEE (UNTIL 07/2024)	0.20	Director	$0	$0	$0
THEODORE CHAPIN	TRUSTEE	0.20	Director	$0	$0	$0
ROGER S CHRISTIANSEN	TRUSTEE	0.20	Director	$0	$0	$0
RONALD COWEN	TRUSTEE	0.20	Director	$0	$0	$0
COLMAN DOMINGO	TRUSTEE (UNTIL 10/2023)	0.20	Director	$0	$0	$0
MICHAEL DOUGLAS	TRUSTEE	0.20	Director	$0	$0	$0
LILY FAN	TRUSTEE (UNTIL 06/2024)	0.20	Director	$0	$0	$0
LYNN R FUSCO	TRUSTEE	0.20	Director	$0	$0	$0
ELIZABETH HARA	TRUSTEE	0.20	Director	$0	$0	$0
RICCARDO HERNANDEZ	TRUSTEE	0.20	Director	$0	$0	$0
GENIA KAPLAN QUINN	TRUSTEE	0.20	Director	$0	$0	$0
THOMAS KITT	TRUSTEE	0.20	Director	$0	$0	$0
RITA PIETROPINTO-KITT	TRUSTEE (UNTIL 07/2024)	0.20	Director	$0	$0	$0
DANIEL LIPMAN	TRUSTEE	0.20	Director	$0	$0	$0
SORAYA NADIA MCDONALD	TRUSTEE	0.20	Director	$0	$0	$0
DAVID PREKA	TRUSTEE	0.20	Director	$0	$0	$0
ELLEN QUINN	TRUSTEE	0.20	Director	$0	$0	$0
MICHAEL RAUH	TRUSTEE (UNTIL 11/2024)	0.20	Director	$0	$0	$0
SCOTT RICHARDS	TRUSTEE	0.20	Director	$0	$0	$0
MADELINE SAYET	TRUSTEE	0.20	Director	$0	$0	$0
ARLENE SHULER	TRUSTEE	0.20	Director	$0	$0	$0
SALLY SPEER	TRUSTEE	0.20	Director	$0	$0	$0
BETSY WHITE	TRUSTEE	0.20	Director	$0	$0	$0
GEORGE C WHITE	TRUSTEE	0.20	Director	$0	$0	$0
KAREY BURKE	TRUSTEE	0.20	Director	$0	$0	$0
ALVA GREENBERG	TRUSTEE (UNTIL 09/2023)	0.20	Director	$0	$0	$0
TIFFANI GAVIN	EXECUTIVE DIRECTOR	40.00	Officer	$195,000	$11,872	$206,872
WILLIAM KUKLINSKI	CONTROLLER	40.00	Officer	$55,429	$2,053	$57,482
RACHEL JETT	ARTISTIC DIRECTOR: NTI	40.00	Highest	$123,789	$17,994	$141,783
ROBERT MOONEY	DIRECTOR OF EXTERNAL RELAT	40.00	Highest	$122,186	$7,665	$129,851

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$3,053,567	$5,276,859	$9,631,258	$-2,223,292
2023	$4,453,187	$5,541,353	$11,468,375	$-1,088,166
2022	$4,974,757	$5,468,743	$12,512,266	$-493,986
2022	$5,066,417	$5,436,788	$12,535,881	$-370,371
2021	$5,726,346	$4,655,725	$14,667,750	$1,070,621
2020	$5,727,095	$4,845,019	$12,598,110	$882,076
2019	$6,208,502	$5,756,559	$12,592,114	$451,943
2018	$5,682,991	$5,466,476	$12,231,084	$216,515

EUGENE O'NEILL MEMORIAL THEATER CENTER INC