PENTACLE THEATRE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PENTACLE THEATRE INC (EIN 93-0513552)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202443199349310364
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T13:42:13-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 952302617 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SINGERLEWAK LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1255 LEE ST SE SUITE 210 | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97302 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930513552 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PENTACLE THEATRE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PENT | BusinessNameControlTxt |
| Phone | 5034854300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 197 LIBERTY ST SE | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVEN D TRAHAN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5034854300 | PhoneNum |
| Signature | 2024-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID DELMORE | PreparerPersonNm |
| PTIN | P01262760 | PTIN |
| Phone | 5035857751 | PhoneNum |
| Preparation | 2024-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVEN D TRAHAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 197 LIBERTY ST SE | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $620,121 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://PENTACLETHEATRE.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | PRODUCTION AND PRESENTATION OF THEATRE PERFORMANCES THROUGH THE PRESENTATION OF MULTIPLE PRODUCTIONS OF SERVERAL PLAYS | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 300 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $352,746 | PYContributionsGrantsAmt |
| CY Contributions Grants | $216,326 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $138,698 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $387,321 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$6,341 | PYInvestmentIncomeAmt |
| CY Investment Income | $16,474 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $485,103 | PYTotalRevenueAmt |
| CY Total Revenue | $620,121 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $222,924 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $240,192 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $8,580 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $13,548 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $345,134 | PYOtherExpensesAmt |
| CY Other Expenses | $383,618 | CYOtherExpensesAmt |
| PY Total Expenses | $568,058 | PYTotalExpensesAmt |
| CY Total Expenses | $638,390 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$82,955 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$18,269 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,212,469 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,244,230 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $303,481 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $319,411 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,908,988 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,924,819 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROMOTION OF THEATRE AND THE ARTS IN THE LOCAL COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $382,212 | ExpenseAmt |
| Grant | $6,000 | GrantAmt |
| Revenue | $387,321 | RevenueAmt |
| Desc | PRODUCTION AND PRESENTATION OF THEATRE PERFORMANCES THROUGH THE PRESENTATION OF MULTIPLE PRODUCTIONS OF SEVERAL PLAYS. | Desc |
| Total Program Service Expenses | $382,212 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVEN D TRAHAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5034854300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 197 LIBERTY ST SE | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97301 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ERIK DAVIS | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| EMMA THURSTON | ||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BRUCE THOMPSON | ||||||
| TREASURER | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KATIE LINDBECK | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KELLI JAECKS | ||||||
| SECRETARY | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KAELYN KAPPES | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| KEN HERMENS | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DANI POTTER | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| BRYAN TOLLER | ||||||
| BOARD MEMBER | 5.00 | Yes (X) | $0 | $0 | $0 | |
| TY HENDRIX | ||||||
| TREASURER (PART-YEAR) | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| STEVEN TRAHAN | ||||||
| EXECUTIVE DIRECTOR | 40.00 | $42,597 | $0 | $3,074 | Yes (X) | |
| LISA JOYCE | ||||||
| EXECUTIVE DIRECTOR (PART-YEAR) | 40.00 | $18,456 | $0 | $1,053 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $61,053 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $4,127 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $4,110 | MembershipDuesAmt |
| All Other Contributions | $212,216 | AllOtherContributionsAmt |
| Noncash Contributions | $20,147 | NoncashContributionsAmt |
| Total Contributions | $216,326 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TICKET SALES & ADM. | 711110 | $363,063 | $363,063 |
| CONCESSIONS | 711110 | $16,312 | $16,312 |
| CLASSES ADN WORKSHOPS | 711110 | $6,510 | $6,510 |
| ALL OTHER | 711110 | $1,436 | $1,436 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $387,321 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,031 | TotalRevenueColumnAmt |
| Exclusion | $14,031 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,443 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,443 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,443 | TotalRevenueColumnAmt |
| Exclusion | $2,443 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $620,121 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $387,321 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $16,474 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,000 | TotalAmt |
| Program Services | $6,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,053 | TotalAmt |
| Management And General | $61,053 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,426 | TotalAmt |
| Program Services | $105,991 | ProgramServicesAmt |
| Management And General | $35,435 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,182 | TotalAmt |
| Program Services | $11,088 | ProgramServicesAmt |
| Management And General | $10,094 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,531 | TotalAmt |
| Program Services | $8,471 | ProgramServicesAmt |
| Management And General | $8,060 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $920 | TotalAmt |
| Management And General | $920 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,625 | TotalAmt |
| Management And General | $1,625 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,580 | TotalAmt |
| Fundraising | $8,580 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $578 | TotalAmt |
| Management And General | $578 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,198 | TotalAmt |
| Program Services | $29,198 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,453 | TotalAmt |
| Management And General | $27,453 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,531 | TotalAmt |
| Management And General | $5,531 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,487 | TotalAmt |
| Program Services | $39,487 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,008 | TotalAmt |
| Management And General | $51,008 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136 | TotalAmt |
| Management And General | $136 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $458 | TotalAmt |
| Management And General | $458 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,801 | TotalAmt |
| Management And General | $2,801 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,673 | TotalAmt |
| Program Services | $1,556 | ProgramServicesAmt |
| Management And General | $11,117 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PRODUCTION COSTS | $87,165 | $87,165 | ||
| FACILITIES & EQUIPMENT | $78,049 | $78,049 | ||
| BANK & MERCHANT FEES | $17,201 | $1,076 | $16,125 | |
| DEVELOPMENT | $11,828 | $6,860 | $4,968 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,507 | TotalAmt |
| Program Services | $14,131 | ProgramServicesAmt |
| Management And General | $3,376 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $638,390 | TotalAmt |
| Program Services | $382,212 | ProgramServicesAmt |
| Management And General | $242,630 | ManagementAndGeneralAmt |
| Fundraising | $13,548 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $363,134 | BOYAmt |
| EOY | $318,816 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $385,170 | BOYAmt |
| EOY | $463,734 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $206 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,380 | BOYAmt |
| EOY | $65,140 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,375,887 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,365,487 | BOYAmt |
| EOY | $2,375,887 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,298 | BOYAmt |
| EOY | $20,447 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,212,469 | BOYAmt |
| EOY | $3,244,230 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,594 | BOYAmt |
| EOY | $59,918 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,124 | BOYAmt |
| EOY | $194,368 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,465 | BOYAmt |
| EOY | $44,678 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,298 | BOYAmt |
| EOY | $20,447 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,481 | BOYAmt |
| EOY | $319,411 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,908,988 | BOYAmt |
| EOY | $2,924,819 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,908,988 | BOYAmt |
| EOY | $2,924,819 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,212,469 | BOYAmt |
| EOY | $3,244,230 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$18,269 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $34,100 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $284,767 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $328,235 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $484,783 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $352,746 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $216,326 | CurrentTaxYearAmt |
| Total | $1,666,857 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $453,206 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $89,311 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $153,460 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $138,698 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $387,321 | CurrentTaxYearAmt |
| Total | $1,221,996 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $737,973 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $417,546 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $638,243 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $491,444 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $603,647 | CurrentTaxYearAmt |
| Total | $2,888,853 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $25,183 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,000 | CurrentTaxYearAmt |
| Total | $37,183 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $25,183 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,000 | CurrentTaxYearAmt |
| Total | $37,183 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,851,670 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $5,090 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,031 | CurrentTaxYearAmt |
| Total | $19,121 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $5,090 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,031 | CurrentTaxYearAmt |
| Total | $19,121 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $737,973 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $417,546 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $638,243 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $496,534 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $617,678 | CurrentTaxYearAmt |
| Total | $2,907,974 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98060 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98990 | PublicSupportPY509Pct |
| Investment Income CY | 0.00660 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00170 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $207,235 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $22,064 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,076 | OtherExpendituresAmt |
| Administrative Expenses | $9,101 | AdministrativeExpensesAmt |
| End Year Balance | $219,122 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $232,297 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$23,199 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,073 | OtherExpendituresAmt |
| Administrative Expenses | $790 | AdministrativeExpensesAmt |
| End Year Balance | $207,235 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $303,095 | InvestmentCostOrOtherBasisAmt |
| Book Value | $303,095 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,445,244 | InvestmentCostOrOtherBasisAmt |
| Book Value | $1,445,244 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $90,313 | InvestmentCostOrOtherBasisAmt |
| Book Value | $90,313 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $537,235 | InvestmentCostOrOtherBasisAmt |
| Book Value | $537,235 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,375,887 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY (OPERATING) | Desc |
| Amt | $20,447 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,447 | TotalLiabilityAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | ACADEMIC SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 4 | RecipientCnt |
| Cash Grant | $6,000 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE BILL & PHYLLIS CROSS EDUCATION FUND IS A SCHOLARSHIP ACCOUNT HOLDING THE SCHOLARSHIP FUNDS AVAILABLE TO THE SCHOLARSHIP COMMITTEE. SCHOLARSHIP AWARD AMOUNTS ARE PRE-DETERMINED. THE SCHOLARSHIP COMMITTEE USES A HOLISTIC APPROACH USING THE ASSESSMENT RUBRIC TO REVIEW THE QUALIFICATIONS IN PREPARATION FOR COMMITTEE DELIBERATIONS. EACH COMMITTEE MEMBER WILL READ AND ASSESS EACH APPLICATION BY FILLING OUT AN ASSESSMENT RUBRIC FOR EACH APPLICANT. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | IN SEPTEMBER 2023, THE GENERAL MEMBERSHIP VOTED TO APPROVE CHANGES TO THE BYLAWS ON FOUR DIFFERENT POINTS: 1. MEMBERSHIP TERM DEFINITION 2. ANNUAL MEMBERSHIP MEETING CHANGED FROM NOV. TO OCT. 3. BOARD OFFICERS' ELECTION CHANGED TO INCLUDE INCOMING NEW BOARD MEMBERS TO VOTE ON OFFICERS. 4. MEMBERS NOMINATING BOARD CANDIDATES FROM THE FLOOR CHANGED FROM NOMINATING UP TO ONE MONTH PRIOR TO THE ANNUAL MEETING, TO NOMINATING DURING THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS THREE LEVELS OF MEMBERSHIP: STUDENT, INDIVIDUAL, AND PARTNER. MEMBERS ARE ELIGIBLE TO VOTE TO ELECT BOARD MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION'S MEMBERS ARE ELIGIBLE TO VOTE TO ELECT BOARD MEMBERS. PARTNER MEMBERSHIPS RECEIVE TWO VOTES. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ORGANIZATION'S BY-LAWS ARE SUBJECT TO APPROVAL BY MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE INFORMATIONAL FORM 990 WAS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE PROCESS USED TO MAINTAIN COMPLIANCE WITH PENTACLE CONFLICT-OF-INTEREST POLICY IS AS FOLLOWS: 1. ANNUALLY, ALL BOARD MEMBERS ARE REQUIRED TO REVIEW PENTACLE'S CONFLICT-OF-INTEREST POLICY, AND DOCUMENT ANY CONFLICT THEY HAVE. 2. OPEN MEETING DISCUSSION WITH ALL BOARD MEMBERS, REGARDING THE NATURE OF EACH BOARD MEMBERS' POTENTIAL CONFLICT. 3. BOARD MEMBER ROLES AND ANTICIPATED REMOBILIZATIONS ARE REVIEWED TO CONFIRM THAT THERE WILL NOT BE ANY CONFLICT OF INTEREST. 4. ADDITIONALLY, PENTACLE THEATRE EMPLOYS A PRACTICE OF NOT ALLOWING SPOUSES AND PARTNERS TO SERVE CONSECUTIVELY ON THE BOARD. 5. EMPLOYEES MAY NOT SERVE ON THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR INCLUDED MULTIPLE STEPS: 1. "PROJECT 180" WHICH ENCOMPASSED A SPECIAL COMMITTEE AND POLLED PENTACLE MEMBERSHIP AND VOLUNTEERS TO DETERMINE A GOVERNANCE TO RECONSTITUTE STAFF REPORTING STRUCTURE. 2. THE HR COMMITTEE REVIEWED ORGANIZATIONS AND LIKE LEADERSHIP ROLES IN THE GEOGRAPHIC AREA AND BEYOND TO DETERMINE THE COMPENSATION RANGE. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING AND FINANCIAL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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