Portland Lyric Theater (EIN 237376760) - 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

1983

Legal Domicile

Principal Officer

Victoria Swerdlow

Phone

2077991421

Tax Period

2023-07-01 to 2024-06-30

Portland Lyric Theater, founded in 1983, is a small nonprofit in the Arts, Culture & Humanities sector that reported $470K in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $275K, a strong 59% operating margin.

Mission

The theater provides a forum for the production of amateur plays to allow non-professional actors and actresses to gain experience.

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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 $292,339

Program Service Revenue $159,910

Investment Income $5,989

Other Revenue $11,825

TOTAL REVENUE $470,063

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $175,390

Other Expenses $194,850

TOTAL EXPENSES $194,850

Year-over-Year Comparison

	2023	2022	Change
Revenue	$470,063	$419,917	+0.1%
Expenses	$194,850	$156,892	+0.2%
Net Income	$275,213	$263,025	+0.0%

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

N/A

Volunteers

N/A

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
Donald Smith	Dir Facilities	10.00	Director	$0	$0	$0
Victoria Swerdlow	Dir Finance	10.00	Director	$0	$0	$0
Barbara Laveault	Co-Dir. Admin.	10.00	Director	$0	$0	$0
Patty Shaw Sprague	Dir Development	10.00	Director	$0	$0	$0
Bruce Gray	Dir Tech. Op.	10.00	Director	$0	$0	$0
Kate Whalen	Dir Mktg/Promo	10.00	Director	$0	$0	$0
Mara Monaghan	Dir at Large	10.00	Director	$0	$0	$0
David Heath	Co-Dir. Admin.	10.00	Director	$0	$0	$0
Heather Connolly	Secretary	10.00	Officer Director	$0	$0	$0
Joshua Chard	Exec. Vice Pres	10.00	Officer Director	$0	$0	$0
David Sheehy	Dir Perf Op	10.00	Director	$0	$0	$0
Bruce Merrill	President	10.00	Officer Director	$0	$0	$0
Cory Macgowen	Dir at Large	10.00	Director	$0	$0	$0
Sue Finch	Treasurer	10.00	Officer	$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	No data	No data	No data	No data
2024	$470,063	$194,850	$870,870	$275,213
2023	$419,917	$156,892	$592,514	$263,025
2022	$89,121	$140,706	$328,598	$-51,585
2021	$84,908	$64,688	$380,889	$20,220
2020	$177,617	$148,540	$359,452	$29,077
2019	$162,570	$185,764	$359,542	$-23,194
2018	$174,722	$183,791	$392,687	$-9,069

Portland Lyric Theater