FRIENDS OF THE PERFORMING ARTS CENTER INC (EIN 201803405) - Form 990 Financial Analysis & Trantor Score

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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

2005

Legal Domicile

Principal Officer

Roger Gmur

Phone

6088863103

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF THE PERFORMING ARTS CENTER INC, founded in 2005, is a small nonprofit in the Arts, Culture & Humanities sector that reported $120K in total revenue in fiscal year 2025. Expenses of $133K exceeded revenue, resulting in a 11% operating deficit.

Mission

Public Performances to make the Performing Arts Center available at an affordable price to the community, to provide Scholarships to Middleton Schools Students, and to enhance and upgrade the Performing Arts Center.

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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 (2025)

Revenue Breakdown

Contributions & Grants $4,376

Program Service Revenue $112,151

Investment Income $3,071

Other Revenue $0

TOTAL REVENUE $119,598

Expense Breakdown

Grants Paid $7,500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $132,614

Other Expenses $125,114

TOTAL EXPENSES $132,614

Year-over-Year Comparison

	2025	2024	Change
Revenue	$119,598	$113,726	+0.1%
Expenses	$132,614	$111,710	+0.2%
Net Income	$-13,016	$2,016	-7.5%

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

N/A

Employees

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Patty Nordhaus	Director	2	Director	$0	$0	$0
David Fahey	Director	3	Director	$0	$0	$0
Judy Ketelboetere	Director	1	Director	$0	$0	$0
Roger Gmur	President	10	Officer	$0	$0	$0
Kathleen Holt	Vice President	5	Officer	$0	$0	$0
Jane Maly	Co-Secretary	2	Officer	$0	$0	$0
Suzanne Gmur	Treasurer	8	Key Emp	$0	$0	$0
Lori Zieman	Co-Secretary	2	Key Emp	$0	$0	$0

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	$119,598	$132,614	$136,231	$-13,016
2024	No data	No data	No data	No data
2021	$31,000	$3,104	$102,420	$27,896

FRIENDS OF THE PERFORMING ARTS CENTER INC