ROWLAND THEATRE INC (EIN 251623966) - 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

1978

Legal Domicile

Phone

8143420477

Tax Period

2025-01-01 to 2025-12-31

ROWLAND THEATRE INC, founded in 1978, is a small nonprofit in the Arts, Culture & Humanities sector that reported $124K in total revenue in fiscal year 2025. Revenue fell 26% from the prior year — a significant decline worth monitoring. Expenses of $137K exceeded revenue, resulting in a 10% operating deficit.

Mission

OUR PRIMARY PURPOSE IS THE PRESERVATION & MAINTENANCE OF THE ROWLAND THEATRE BUILDING, A HISTORICAL BUILDING, LOCATED IN PHILIPSBURG, PA.

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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 $60,563

Program Service Revenue $27,592

Investment Income $5,326

Other Revenue $31,000

TOTAL REVENUE $124,481

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $14,555

Program Expenses $110,402

Other Expenses $137,452

TOTAL EXPENSES $137,452

Year-over-Year Comparison

	2025	2024	Change
Revenue	$124,481	$167,628	-0.3%
Expenses	$137,452	$141,311	0.0%
Net Income	$-12,971	$26,317	-1.5%

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

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
KEVIN CONKLIN	MANAGER	10.00	Director	$0	$0	$0
DREW MCDOWELL	PRESIDENT	15.00	Officer Director	$0	$0	$0
JERRY LESE	DIRECTOR	5.00	Director	$0	$0	$0
REBECCA INLOW	SECRETARYTREASURER	10.00	Officer Director	$0	$0	$0
MARK HOUSTON	DIRECTOR	5.00	Director	$0	$0	$0
ROB MASSUNG	DIRECTOR	5.00	Director	$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	$124,481	$137,452	$1,092,639	$-12,971
2024	$167,628	$141,311	$1,104,012	$26,317
2023	$101,697	$129,102	$1,083,601	$-27,405
2022	$393,411	$86,094	$1,105,095	$307,317
2021	$223,280	$73,001	$798,297	$150,279
2020	$96,464	$82,565	$646,477	$13,899
2019	$181,944	$128,172	$643,994	$53,772
2018	$139,557	$131,935	$580,928	$7,622

ROWLAND THEATRE INC