CUMBERLAND SUMMER THEATRE INC (EIN 521544414) - 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

1988

Legal Domicile

Principal Officer

JOEL HOOVER

Tax Period

2023-07-01 to 2024-06-30

CUMBERLAND SUMMER THEATRE INC, founded in 1988, is a small nonprofit in the Arts, Culture & Humanities sector that reported $376K in total revenue in fiscal year 2023. Expenses of $432K exceeded revenue, resulting in a 15% operating deficit.

Mission

TO FOSTER, PROMOTE, AND DEVELOPE PUBLIC APPRECIATION, ENRICH, AND ENGAGE THE REGION THROUGH PROFESSIONAL THEATRE AND CREATIVE ARTS.

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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 $124,931

Program Service Revenue $200,853

Investment Income $226

Other Revenue $49,871

TOTAL REVENUE $375,881

Expense Breakdown

Grants Paid $0

Salaries & Benefits $79,511

Fundraising Expenses $0

Program Expenses $431,508

Other Expenses $351,997

TOTAL EXPENSES $431,508

Year-over-Year Comparison

	2023	2022	Change
Revenue	$375,881	$351,398	+0.1%
Expenses	$431,508	$370,803	+0.2%
Net Income	$-55,627	$-19,405	+1.9%

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	Role	Reportable Comp	Other Comp	Total
EMILY HAYWORTH	SECRETARY	Officer	$0	$0	$0
BOB MAYHEW	BOARD MEMBER	Director	$0	$0	$0
ANTHNY PINARDI	BOARD MEMBER	Director	$0	$0	$0
MICHEALA HALE	BOARD MEMBER	Director	$0	$0	$0
BETH HILLIKER	BOARD MEMBER	Director	$0	$0	$0
BETH HILLIKER	BOARD MEMBER	Director	$0	$0	$0
JULIE FERRIS	BOARD MEMBER	Officer	$0	$0	$0
JOEL HOOVER	TREASURER	Officer	$0	$0	$0
PHYLLIS LYON	VICE PRESIDENT	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
2024	$375,881	$431,508	$73,941	$-55,627
2023	$351,398	$370,803	$97,903	$-19,405
2021	$340,205	$242,028	$187,164	$98,177
2018	$181,898	$197,848	$118,147	$-15,950

CUMBERLAND SUMMER THEATRE INC