COMMUNITY CIRCLE THEATRE (EIN 382212674) - 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

1954

Legal Domicile

Principal Officer

DEREK CALL

Phone

6164566656

Tax Period

2024-11-01 to 2025-10-31

COMMUNITY CIRCLE THEATRE, founded in 1954, is a small nonprofit in the Arts, Culture & Humanities sector that reported $863K in total revenue in fiscal year 2024. Revenue surged 39% from the prior year, signaling strong growth momentum. Expenses of $814K left a modest 6% surplus.

Mission

TO PROVIDE LIVE THEATRE FOR THE COMMUNITY, PROVIDE EDUCATIONAL INSTRUCTION IN ALL PHASES OF COMMUNITY THEATRE PRODUCTION AND STIMULATE AND PROMOTE CULTURAL INTEREST AND ACTIVITY WITHIN THE COMMUNITY OF GRAND RAPIDS, MICHIGAN.

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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 (2024)

Revenue Breakdown

Contributions & Grants $278,549

Program Service Revenue $429,891

Investment Income $10,317

Other Revenue $144,486

TOTAL REVENUE $863,243

Expense Breakdown

Grants Paid $0

Salaries & Benefits $427,450

Fundraising Expenses $66,106

Program Expenses $604,042

Other Expenses $378,458

TOTAL EXPENSES $814,054

Year-over-Year Comparison

	2024	2023	Change
Revenue	$863,243	$622,237	+0.4%
Expenses	$814,054	$802,660	+0.0%
Net Income	$49,189	$-180,423	-1.3%

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
DEREK CALL	PRESIDENT	5.00	Officer Director	$0	$0	$0
LYNN ATKINS-RYKENT	PAST PRESIDE	0.00	Officer Director	$0	$0	$0
JEFF KEMPERMAN	1ST VICE PRE	5.00	Officer Director	$0	$0	$0
SARA DART	2ND VICE PRE	5.00	Officer Director	$0	$0	$0
BOB LOWRY	TREASURER	5.00	Director	$0	$0	$0
TREVOR STRAUB	SECRETARY	5.00	Director	$0	$0	$0
REED BRETZ	DIRECTOR	3.00	Director	$0	$0	$0
CAROLYN FERRARI	DIRECTOR	3.00	Director	$0	$0	$0
SHELLY IRWIN	DIRECTOR	3.00	Director	$0	$0	$0
R SCOTT KELLER	DIRECTOR	3.00	Director	$0	$0	$0
LISA M KNIGHT	DIRECTOR	3.00	Director	$0	$0	$0
ASHLEE MCGREEVY	DIRECTOR	3.00	Director	$0	$0	$0
LOU VANDERHAVE	DIRECTOR	3.00	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	$863,243	$814,054	$412,182	$49,189
2024	$627,636	$800,313	$480,942	$-172,677
2023	$706,750	$815,485	$605,719	$-108,735
2022	$884,184	$762,831	$713,973	$121,353
2021	$991,151	$522,292	$639,394	$468,859
2020	$369,988	$445,935	$223,580	$-75,947
2019	$583,871	$635,750	$109,588	$-51,879

COMMUNITY CIRCLE THEATRE