The Times Theater Inc (EIN 812030311) - 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

Legal Domicile

Principal Officer

Julie Shambarger

Tax Period

2025-01-01 to 2025-12-31

The Times Theater Inc is a small nonprofit in the Arts, Culture & Humanities sector that reported $285K in total revenue in fiscal year 2025. Expenses of $269K left a modest 6% surplus.

Mission

To restore and preserve the Historic Times Theater and promote the arts in Downtown Rochester Indiana

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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 $177,954

Program Service Revenue $97,393

Investment Income $0

Other Revenue $10,047

TOTAL REVENUE $285,394

Expense Breakdown

Grants Paid $0

Salaries & Benefits $47,366

Fundraising Expenses $0

Program Expenses $108,940

Other Expenses $221,475

TOTAL EXPENSES $268,841

Year-over-Year Comparison

	2025	2024	Change
Revenue	$285,394	$271,472	+0.1%
Expenses	$268,841	$274,219	0.0%
Net Income	$16,553	$-2,747	-7.0%

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
GRANT DOWNS	Director	0.00	Director	$0	$0	$0
PAUL CARPENTER	Director	0.00	Director	$0	$0	$0
AUSTIN SHEPHERD	Director	0.00	Director	$0	$0	$0
JULIE SHAMBARGER	ChirpersonManager	35.00	Officer	$0	$0	$0
RICK ABBOTT	V Chairperson	0.00	Officer	$0	$0	$0
TAMMY WILLIAMS	Secretary	0.00	Officer	$0	$0	$0
BRIAN SIMONSON	Treasurer	0.00	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	$285,394	$268,841	$411,776	$16,553
2024	$271,472	$274,219	$437,016	$-2,747
2023	$188,640	$154,378	$438,650	$34,262
2022	$293,827	$61,088	$403,813	$232,739

The Times Theater Inc