SPENCER COMMUNITY THEATRE INC (EIN 421083384) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1977

Legal Domicile

Phone

7122627336

Tax Period

2024-09-01 to 2025-08-31

SPENCER COMMUNITY THEATRE INC, founded in 1977, is a small nonprofit in the Arts, Culture & Humanities sector that reported $221K in total revenue in fiscal year 2024. Net assets of $1.5M represent 83 months of operating reserves.

Mission

PROVIDE PLAYS AND DRAMA WORKSHOPS FOR THE COMMUNITY AND RENT COSTUMES TO COMMUNITY THEATRES AND HIGH SCHOOLS THROUGHOUT THE NATION.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $82,663

Program Service Revenue $116,551

Investment Income $18,307

Other Revenue $3,479

TOTAL REVENUE $221,000

Expense Breakdown

Grants Paid $0

Salaries & Benefits $47,896

Fundraising Expenses $0

Program Expenses $66,668

Other Expenses $187,940

TOTAL EXPENSES $235,836

Year-over-Year Comparison

	2024	2023	Change
Revenue	$221,000	$213,037	+0.0%
Expenses	$235,836	$170,081	+0.4%
Net Income	$-14,836	$42,956	-1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

200

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

$12,533

Total Directors

$2,400

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
STEVE DEUTSCH	President	Officer	$12,533	$0	$12,533
JENNIFER HANSEL	Director	Director	$2,400	$0	$2,400
JACQUILINE JOHNSON	Director	Director	$0	$0	$0
LARRY UNTIET	Director	Director	$0	$0	$0
LAURA HALLGREN	Director	Director	$0	$0	$0
BRITTANY MERRY	Director	Director	$0	$0	$0
LYNN MORRIS-MCEWAN	Director	Director	$0	$0	$0
TYLER LOWE	Director	Director	$0	$0	$0
PAUL BECKER	Director	Director	$0	$0	$0
WILLIAM MCALPINE	Director	Director	$0	$0	$0
SAM HARPER	Vice President	Officer	$0	$0	$0
SHANA VANDER TUIG	Treasurer	Officer	$0	$0	$0
DANA LOWDER	Secretary	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	$221,000	$235,836	$1,580,006	$-14,836
2024	$213,037	$170,081	$1,599,042	$42,956
2023	$182,590	$334,664	$1,535,789	$-152,074
2022	$203,921	$268,556	$1,623,715	$-64,635
2021	$284,132	$319,510	$1,767,982	$-35,378
2020	$168,852	$251,327	$1,759,756	$-82,475
2019	$242,689	$344,055	$1,858,254	$-101,366
2018	$242,249	$322,470	$1,929,270	$-80,221

SPENCER COMMUNITY THEATRE INC