Present community-benefiting performing Arts programs to enrich the lives of local residents

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$88K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $4K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$88K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $60K in investments, Pt X · Ln 11–13
Fine: 0.7 months of spending in cash, plus $60K in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $294K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$591K
117% of total assets
Concern: liabilities are 117% of assets; over 80%.
Pt X · Ln 26
Independent board members
11
of 12 voting members
Looks good: 11 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$532K
-13% vs prior year
Spent
$681K
To programs
69%
Net assets
−$85K
By yearFY2020–FY2025
Revenue
$532K
FY2022▼ -13%
Tap a bar for its year
Revenue by fiscal year
FY2020$490K
FY2021$614K
FY2022$532K
FY2023$453K
FY2025$975K
Expenses
$681K
FY2022▲ +23%
Tap a bar for its year
Expenses by fiscal year
FY2020$414K
FY2021$553K
FY2022$681K
FY2023$374K
FY2025$1.1M
Net assets
−$85K
FY2022▼ -217%
Tap a bar for its year
Net assets by fiscal year
FY2020$14K
FY2021$73K
FY2022−$85K
FY2023−$3K
FY2025$544K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $469K Management & general 18% · $125K Fundraising 13% · $87K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $88K paid to officers and key staff.

Part VII, Section A · reportable compensation
Board Member
$88,484Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Mitch Nugent’s $101K as Founding Exe is at the 89th percentile of top reported officer pay among 2215 $100K–1M 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

NameFY2025FY2022FY2021FY2020
Mitch Nugent$101,203$88,484$19,301$31,763
Diana Nugent$18,962———

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.

See Prima Arts INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Brings performing arts to the community, enriching local lives.

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Provided by the organization

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1 program · $469K · in their own filed words · FY2022
01

Prima began in 2010 with a group of theatre professionals who were passionate about creating something exciting in lancaster. The dream was to shake up the cultural status quo. Now one of the fastest growing performing arts organization in the region, prima continues to unite around the vision to invigorate lives through fresh theatrical…

$469Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

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

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$532K
Ln 12
Gifts and grantsLn 1h$323K
Fees for servicesLn 2g$212K
Investment incomeLn 3$1K
Money outPt IX
$681K
Ln 25
Programscol B$469K
Managementcol C$125K
Fundraisingcol D$87K
Owns and owesPt X
−$85K
net assets · Ln 32
Cash and savingsLn 1–2$37K
Total assetsLn 16$506K
LiabilitiesLn 26$591K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$323K
Government grantsLn 1e$25K
Fees for servicesLn 2g$212K
Investment incomeLn 3$1K
Gains on assetsLn 7−$4K
Total revenueLn 12$532K
Assets in detailPt X, end of year
CashLn 1$932
SavingsLn 2$36K
Cash and savings togetherLn 1–2$37K
InvestmentsLn 11–13$60K
Land, buildings, equipmentLn 10c$398K
Other assetsLn 15$10K
Total assetsLn 16$506K
LiabilitiesLn 26$591K
Net assetsLn 32−$85K
OperationsPt I, VI
EmployeesI 54
VolunteersI 678
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$143K$37K
InvestmentsLn 11–13$101K$60K
Land, buildings, equipmentLn 10c$426K$398K
Total assetsLn 16$681K$506K
LiabilitiesLn 26$608K$591K
Net assetsLn 32$73K−$85K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$88K$49K$27K$13K
Other salaries and wagesLn 7$105K$36K$26K$43K
Payroll taxesLn 10$20K$9K$5K$6K
Other fees for servicesLn 11g$27K$3K$17K$7K
Advertising and promotionLn 12$72K$54K$18K
Office expensesLn 13$23K$552$22K
OccupancyLn 16$40K$37K$2K
InterestLn 20$17K$15K$2K
Depreciation, depletion and amortizationLn 22$43K$39K$4K
InsuranceLn 23$6K$3K$3K$548
Other expenses (24a–d)Ln 24$221K$212K$10K
All other expensesLn 24e$19K$12K$7K
Total functional expensesLn 25$681K$469K$125K$87K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $975K$1.1M−$89K$544K 990 PDF
FY2024 Not on file
FY2023 $453K$374K$79K−$3K 990 PDF
FY2022 Viewing $532K$681K−$149K−$85K 990 PDF
FY2021 $614K$553K$61K$73K 990 PDF
FY2020 $490K$414K$76K$14K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $531,685 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $449,434$322,619
I-9 Program service revenuePrior year $145,486$211,557
I-10 Investment incomePrior year $7,283−$2,491
I-11 Other revenuePrior year $11,824$0
I-12 Total revenuePrior year $614,027$531,685
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $112,533$213,298
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $440,368$467,477
I-18 Total expensesPrior year $552,901$680,775
I-19 Revenue less expensesPrior year $61,126−$149,090
Part VI · Governance 11 of 12 board members independent, 3 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $531,685 across 8 lines filed
VIII-1a Federated campaigns$18,349
VIII-1e Government grants$24,816
VIII-1f All other contributions, gifts and grants$279,454
VIII-1h Total contributions, gifts and grants$322,619
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $211,557$211,557
VIII-3 Investment incomeExcluded from tax $1,009$1,009
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$3,500−$3,500
VIII-12 Total revenueRelated to mission $211,557 · Unrelated business $0 · Excluded from tax −$2,491$531,685
Part IX · Statement of functional expenses $680,775 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $48,668 · Management $26,545 · Fundraising $13,271$88,484
IX-7 Other salaries and wagesPrograms $36,268 · Management $25,607 · Fundraising $42,827$104,702
IX-10 Payroll taxesPrograms $8,828 · Management $5,436 · Fundraising $5,848$20,112
IX-11g Other fees for servicesPrograms $3,268 · Management $17,341 · Fundraising $6,522$27,131
IX-12 Advertising and promotionPrograms $54,254 · Fundraising $17,995$72,249
IX-13 Office expensesPrograms $552 · Management $21,983$22,535
IX-16 OccupancyPrograms $37,427 · Management $2,091$39,518
IX-20 InterestPrograms $15,121 · Management $1,680$16,801
IX-22 Depreciation, depletion and amortizationPrograms $38,919 · Management $4,324$43,243
IX-23 InsurancePrograms $2,509 · Management $3,066 · Fundraising $548$6,123
IX-24 Other expenses (24a–d)Programs $211,581 · Management $9,664$221,245
IX-24e All other expensesPrograms $11,784 · Management $6,848$18,632
IX-25 Total functional expensesPrograms $469,179 · Management $124,585 · Fundraising $87,011$680,775
Part X · Balance sheet $505,729 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $3,109$932
X-2 Savings and temporary cash investmentsStart of year $140,176$36,438
X-10c Land, buildings and equipment, netStart of year $426,482$397,952
X-11 Publicly traded securitiesStart of year $101,108$60,465
X-15 Other assetsStart of year $9,942$9,942
X-16 Total assetsStart of year $680,817$505,729
X-25 Other liabilitiesStart of year $3,782$5,747
X-26 Total liabilitiesStart of year $608,111$590,971
X-27 Net assets without donor restrictionsStart of year $72,706−$97,992
X-28 Net assets with donor restrictions$12,750
X-32 Total net assets or fund balancesStart of year $72,706−$85,242
X-33 Total liabilities and net assetsStart of year $680,817$505,729
Part XI · Reconciliation of net assets −$85,242 net assets at year end
XI-1 Total revenue$531,685
XI-2 Total expenses$680,775
XI-3 Revenue less expenses−$149,090
XI-4 Net assets at start of year$72,706
XI-5 Net unrealized gains (losses) on investments−$8,858
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$85,242

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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