Baum Opera House (EIN 311414324) - 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

1994

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

Baum Opera House, founded in 1994, is a micro nonprofit in the Unknown sector that reported $79K in total revenue in fiscal year 2023. Revenue surged 84% from the prior year, signaling strong growth momentum. Expenses of $70K left a modest 12% surplus.

Mission

Preserve Historic Opera House and make it available to the Public and the Arts. It also serves as a Museum.

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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 $48,656

Program Service Revenue $0

Investment Income $4,777

Other Revenue $25,969

TOTAL REVENUE $79,402

Expense Breakdown

Grants Paid $0

Salaries & Benefits $41,103

Fundraising Expenses $7,273

Program Expenses $20,578

Other Expenses $28,427

TOTAL EXPENSES $70,256

Year-over-Year Comparison

	2023	2022	Change
Revenue	$79,402	$43,117	+0.8%
Expenses	$70,256	$58,042	+0.2%
Net Income	$9,146	$-14,925	-1.6%

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

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
Jeff Nestor	Trustee	0.50	Director	$0	$0	$0
Pat Foley	Trustee	0.50	Director	$0	$0	$0
Caroline Kilpatrick	Trustee	1.00	Director	$0	$0	$0
Joshua Fox	President	0.50	Officer Director	$0	$0	$0
Joshua A Liles	New Treasurer	1.00	Officer 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
2023	$79,402	$70,256	$528,775	$9,146
2022	$43,117	$58,042	$526,336	$-14,925
2021	$80,469	$45,576	$579,497	$34,893
2020	$36,623	$28,459	$549,166	$8,164
2019	$46,683	$44,006	$542,987	$2,677
2018	$33,666	$40,430	$522,975	$-6,764

Baum Opera House