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.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
4 mo
of spending, in cash
Looks good: 4.0 months of spending in cash; 3 or more.
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
$579K
101% of total assets
Concern: liabilities are 101% of assets; over 80%.
Pt X · Ln 26
Independent board members
10
of 11 voting members
Looks good: 10 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$453K
-15% vs prior year
Spent
$374K
To programs
69%
Net assets
−$3K
By yearFY2020–FY2025
Revenue
$453K
FY2023▼ -15%
Tap a bar for its year
Revenue by fiscal year
FY2020$490K
FY2021$614K
FY2022$532K
FY2023$453K
FY2025$975K
Expenses
$374K
FY2023▼ -45%
Tap a bar for its year
Expenses by fiscal year
FY2020$414K
FY2021$553K
FY2022$681K
FY2023$374K
FY2025$1.1M
Net assets
−$3K
FY2023▲ +96%
Tap a bar for its year
Net assets by fiscal year
FY2020$14K
FY2021$73K
FY2022−$85K
FY2023−$3K
FY2025$544K

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2023 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% · $258K Management & general 16% · $61K Fundraising 15% · $54K

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

Something off? Claim to add context

Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Boad Member
$0Pt VII · Sec A
Boad Member
$0Pt VII · Sec A
$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 →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for Prima Arts INC

Tap to ask. Prima Arts INC sees how many people are interested.

Your first name shows with your question. Prima Arts INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $258K · in their own filed words · FY2023
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…

$258Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$453K
Ln 12
Gifts and grantsLn 1h$270K
Fees for servicesLn 2g$183K
Investment incomeLn 3$313
Money outPt IX
$374K
Ln 25
Programscol B$258K
Managementcol C$61K
Fundraisingcol D$54K
Owns and owesPt X
−$3K
net assets · Ln 32
Cash and savingsLn 1–2$126K
Total assetsLn 16$576K
LiabilitiesLn 26$579K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a11
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$270K
Fees for servicesLn 2g$183K
Investment incomeLn 3$313
Total revenueLn 12$453K
Assets in detailPt X, end of year
CashLn 1$613
SavingsLn 2$126K
Cash and savings togetherLn 1–2$126K
InvestmentsLn 11–13$64K
Land, buildings, equipmentLn 10c$376K
Other assetsLn 15$10K
Total assetsLn 16$576K
LiabilitiesLn 26$579K
Net assetsLn 32−$3K
OperationsPt I, VI
EmployeesI 54
VolunteersI 678
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$37K$126K
InvestmentsLn 11–13$60K$64K
Land, buildings, equipmentLn 10c$398K$376K
Total assetsLn 16$506K$576K
LiabilitiesLn 26$591K$579K
Net assetsLn 32−$85K−$3K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$46K$21K$14K$11K
Other salaries and wagesLn 7$67K$28K$13K$25K
Payroll taxesLn 10$12K$5K$3K$4K
Other fees for servicesLn 11g$11K$9K$2K
Advertising and promotionLn 12$26K$15K$11K
Office expensesLn 13$10K$10K
OccupancyLn 16$20K$19K$1K
InterestLn 20$13K$12K$1K
Depreciation, depletion and amortizationLn 22$22K$20K$2K
InsuranceLn 23$4K$1K$2K$251
Other expenses (24a–d)Ln 24$138K$134K$4K
All other expensesLn 24e$5K$4K$1K
Total functional expensesLn 25$374K$258K$61K$54K

Filing history

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

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $453,204 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $322,619$269,592
I-9 Program service revenuePrior year $211,557$183,299
I-10 Investment incomePrior year −$2,491$313
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $531,685$453,204
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 $213,298$124,487
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $467,477$249,728
I-18 Total expensesPrior year $680,775$374,215
I-19 Revenue less expensesPrior year −$149,090$78,989
Part VI · Governance 10 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members10
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 $453,204 across 6 lines filed
VIII-1a Federated campaigns$10,877
VIII-1f All other contributions, gifts and grants$258,715
VIII-1h Total contributions, gifts and grants$269,592
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $183,299$183,299
VIII-3 Investment incomeExcluded from tax $313$313
VIII-12 Total revenueRelated to mission $183,299 · Unrelated business $0 · Excluded from tax $313$453,204
Part IX · Statement of functional expenses $374,215 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $20,621 · Management $13,742 · Fundraising $11,451$45,814
IX-7 Other salaries and wagesPrograms $28,211 · Management $13,283 · Fundraising $25,034$66,528
IX-10 Payroll taxesPrograms $4,584 · Management $3,218 · Fundraising $4,343$12,145
IX-11g Other fees for servicesManagement $9,021 · Fundraising $2,256$11,277
IX-12 Advertising and promotionPrograms $14,803 · Fundraising $10,959$25,762
IX-13 Office expensesManagement $10,089$10,089
IX-16 OccupancyPrograms $19,402 · Management $1,049$20,451
IX-20 InterestPrograms $12,086 · Management $1,343$13,429
IX-22 Depreciation, depletion and amortizationPrograms $19,854 · Management $2,206$22,060
IX-23 InsurancePrograms $1,153 · Management $2,303 · Fundraising $251$3,707
IX-24 Other expenses (24a–d)Programs $134,115 · Management $3,890$138,005
IX-24e All other expensesPrograms $3,630 · Management $1,318$4,948
IX-25 Total functional expensesPrograms $258,459 · Management $61,462 · Fundraising $54,294$374,215
Part X · Balance sheet $575,533 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $932$613
X-2 Savings and temporary cash investmentsStart of year $36,438$125,507
X-10c Land, buildings and equipment, netStart of year $397,952$375,892
X-11 Publicly traded securitiesStart of year $60,465$63,579
X-15 Other assetsStart of year $9,942$9,942
X-16 Total assetsStart of year $505,729$575,533
X-25 Other liabilitiesStart of year $5,747$3,626
X-26 Total liabilitiesStart of year $590,971$578,814
X-27 Net assets without donor restrictionsStart of year −$97,992−$3,281
X-28 Net assets with donor restrictionsStart of year $12,750$0
X-32 Total net assets or fund balancesStart of year −$85,242−$3,281
X-33 Total liabilities and net assetsStart of year $505,729$575,533
Part XI · Reconciliation of net assets −$3,281 net assets at year end
XI-1 Total revenue$453,204
XI-2 Total expenses$374,215
XI-3 Revenue less expenses$78,989
XI-4 Net assets at start of year−$85,242
XI-5 Net unrealized gains (losses) on investments$2,972
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$3,281

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.