Theatre Up EIN 02-0359613

Theatre Up

EIN  02-0359613 Public charity (501(c)(3)) Littleton, NH
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Size
$1–10M
What they do
Encourages community theater participation and excellence in artistic endeavors.
Leadership
Lynn Grigelevich · Executive Director · $60K
Money in and out
$1.0M revenue, $502K expenses
Bottom line
68% program efficiency

Encourages community theater participation and excellence in artistic endeavors. For fiscal year 2025 it reported $1.0M in revenue, $502K in expenses, and $2.2M in net assets.Pt I

Where the money goes · FY2025
Total revenue
$1.0M
Pt VIII · Ln 12
Total expenses
$502K
Pt IX · Ln 25
Net assets
$2.2M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $547K
Where spending went · Part IX cols B–D
Program services $0.68 Management & general $0.16 Fundraising $0.16
Program efficiency
68%
of spending reaches programs▼ -18% vs prior filing year
Operating runway
17.9mo
months of highly liquid reserves at operating expense rate
Surplus margin
+52%
revenue over expenses, this year▼ -28% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$1.0M
FY2025▼ -27%
Expenses
$502K
FY2025▲ +27%
Total assets
$2.2M
FY2025▲ +33%
Total liabilities
$13K
FY2025▼ -16%
Total revenue
$1.0M
Pt VIII · Ln 12
Total expenses
$502K
Pt IX · Ln 25
Net assets
$2.2M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$547K
Total assetsPt X · Ln 16$2.2M
Program-expense ratioPt IX · col B68%
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 411
Mission & Programs · Part III

Where the work happens

1 program service account for $341K of program spending, described in the organization's own filed words · FY2024.
01

Production and performance of annual theatrical shows, plays, and musicals open to the public. The group serve a local community of over 6,000 people as well as many in the surrounding areas and the tourist community.

$341Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CTheatre Up
EINHdr · item D02-0359613
Principal addressHdr · item CLittleton, NH
WebsiteHdr · item Jwww.upstageplayersnh.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A65)
Ruling yearIRS BMFJul 2009

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a11
Independent voting membersPt VI · Ln 1b11
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$60,500Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Lynn Grigelevich’s $60K as Executive Director is at the 7th percentile of top reported officer pay among 3916 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2021
Lynn Grigelevich$60,500
Andrew Lidestri$44,400

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$929K · 89%
Program service revenue$94K · 9%
Other revenue$17K · 2%
Investment income$9K · 1%
Contributions & grants89%$929K
Program service revenue9%$94K
Other revenue2%$17K
Investment income1%$9K
Total revenueLn 12$1.0M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.68 Management & general $0.16 Fundraising $0.16
Program services68%$341K
Management & general16%$80K
Fundraising16%$82K
Total functional expensesLn 25$502K

Balance Sheet

Part X · end of year
CashLn 1$747K
Total assetsLn 16$2.2M
Total liabilitiesLn 26$13K
Total net assetsLn 32$2.2M
Months of cash on handcomputed17.9

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $747K · Operating expenses/yr $502K
17.9 months
Where the money goes
Program services
Program services $341K · Total expenses $502K
68%
Management & General
Management & general $80K · Total expenses $502K
16%
Fundraising
Fundraising $82K · Total expenses $502K
16%
Cost to raise $1
Fundraising expense (3-yr avg) $27K · Solicited contributions (3-yr avg) $836K
$0.03 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $929K · Total revenue $1.0M
89%
Government reliance
Government grants — · Total revenue $1.0M
Earned-income share
Program service revenue $94K · Total revenue $1.0M
9%
Investment reliance
Investment income $9K · Total revenue $1.0M
+1%
Program self-sufficiency
Program service revenue $94K · Total expenses $502K
19%
Growth & trend
Revenue growth (YoY)
This year $1.0M · Prior year $1.4M
-27%
Revenue CAGR
FY2020 $212K · FY2024 $1.0M
+49%
Net-asset trend (YoY)
End of year $2.2M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.0M · Expenses $502K
+52%
Liabilities-to-Assets
Total liabilities — · Total assets $2.2M
Net-asset ratio
Net assets $2.2M · Total assets $2.2M
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $2.2M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Lynn Grigelevich · Reported title Executive Director · Highest reported compensation $60K · Total expenses $502K
12%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $161K · Total expenses $502K
32%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 68%
Overhead ratio 16%
Fundraising cost ratio 9%
Revenue growth -27%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 4%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$1.0M revenue · viewing · ⤓ 990 PDF
FY2024$1.4M revenue · ⤓ 990 PDF
FY2023$312K revenue · ⤓ 990 PDF
FY2022$563K revenue · ⤓ 990 PDF
FY2021$212K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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