LOGAN THEATER INC (EIN 832876176) - 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

JAMES MARTIN

Phone

7403854260

Tax Period

2023-01-01 to 2023-12-31

LOGAN THEATER INC, founded in 2018, is a small nonprofit in the Environment sector that reported $463K in total revenue in fiscal year 2023. Revenue fell 26% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $290K, a strong 63% operating margin.

Mission

TO ADVANCE PUBLIC EDUCATION BY OPERATING AND MAINTAINING THE HISTORIC THEATER BUILDING IN DOWNTOWN LOGAN, OHIO; TO PROVIDE EDUCATIONAL TOURS OF THE FACILITY TO THE GENERAL PUBLIC; AND TO PROVIDE EDUCATIONAL OPPORTUNITIES TO THE YOUTH RESIDING IN THE LOGAN, OHIO AREA.

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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 $409,856

Program Service Revenue $32,004

Investment Income $193

Other Revenue $20,600

TOTAL REVENUE $462,653

Expense Breakdown

Grants Paid $0

Salaries & Benefits $47,264

Fundraising Expenses $23,111

Other Expenses $125,480

TOTAL EXPENSES $172,744

Year-over-Year Comparison

	2023	2022	Change
Revenue	$462,653	$621,976	-0.3%
Expenses	$172,744	$121,232	+0.4%
Net Income	$289,909	$500,744	-0.4%

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

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

$25,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JODI BAINTER	EXECUTIVE DI	30.00	Officer	$25,000	$0	$25,000
LARRY GERSTNER	DIRECTOR	1.00	Director	$0	$0	$0
DEBBIE HEATH	DIRECTOR	1.00	Director	$0	$0	$0
RICK WEBB	DIRECTOR	1.00	Director	$0	$0	$0
GRETCHEN WEBER	DIRECTOR	1.00	Director	$0	$0	$0
SHELIA WOLFE	DIRECTOR	1.00	Director	$0	$0	$0
AUDIE WYKLE	DIRECTOR	1.00	Director	$0	$0	$0
DREW DAVIDSON	SECRETARY	3.00	Officer	$0	$0	$0
JOYCE GERSTNER	TREASURER	10.00	Officer	$0	$0	$0
ANDY GOOD	VICE PRESIDE	1.00	Officer	$0	$0	$0
JAMES MARTIN	PRESIDENT	5.00	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
2024	No data	No data	No data	No data
2023	$462,653	$172,744	$7,069,524	$289,909
2022	$621,976	$121,232	$2,124,155	$500,744
2021	$719,878	$120,749	$1,870,478	$599,129
2020	$243,802	$64,422	$1,463,140	$179,380
2019	$651,658	$25,841	$854,463	$625,817

LOGAN THEATER INC