LIGHTS UP THEATER INC (EIN 832116275) - 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

2018

Legal Domicile

Principal Officer

AMY LOVE

Phone

8052597278

Tax Period

2024-01-01 to 2024-12-31

LIGHTS UP THEATER INC, founded in 2018, is a small nonprofit in the Arts, Culture & Humanities sector that reported $316K in total revenue in fiscal year 2024. Revenue surged 42% from the prior year, signaling strong growth momentum.

Mission

LIGHTS UP! THEATER, INC. FOCUSES ON PROVIDING PERFORMANCE TRAINING AND OPPORTUNITIES TO LOCAL YOUTHS AGES 10-18 WITH ADDITIONAL OPPORTUNITIES FOR EDUCATIONAL OUTREACH.

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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 $60,592

Program Service Revenue $255,008

Investment Income $0

Other Revenue $0

TOTAL REVENUE $315,600

Expense Breakdown

Grants Paid $33,967

Salaries & Benefits $93,000

Fundraising Expenses $2,956

Program Expenses $296,196

Other Expenses $182,394

TOTAL EXPENSES $309,361

Year-over-Year Comparison

	2024	2023	Change
Revenue	$315,600	$222,397	+0.4%
Expenses	$309,361	$265,012	+0.2%
Net Income	$6,239	$-42,615	-1.1%

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

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

$75,000

Total Directors

$93,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMY LOVE	Vice President	50.00	Officer Director	$75,000	$0	$75,000
DENICE DIR	Director	5.00	Director	$9,000	$0	$9,000
NANCI PFARR	Director	5.00	Director	$9,000	$0	$9,000
HEATHER TERBELL-WILSON	Secretary	10.00	Officer Director	$0	$0	$0
JENNA BERG	Treasurer	10.00	Officer Director	$0	$0	$0
SARAH POWERS	President	10.00	Officer Director	$0	$0	$0
CARIN CRAIG	Director	5.00	Director	$0	$0	$0
JARED FICKER	Director	5.00	Director	$0	$0	$0
PESHA RUDNICK WRIGHT	Director	5.00	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
2024	$315,600	$309,361	$85,744	$6,239
2023	$222,397	$265,012	$79,505	$-42,615
2022	$263,988	$259,434	$122,120	$4,554

LIGHTS UP THEATER INC