Community performing arts center

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
Run by 68 volunteers and 77 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $57K a year · 5% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$63K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
5 mo
of spending, in cash
Looks good: 5.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $500
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.8M
68% of total assets
Worth a look: liabilities are 68% of assets; over 65%.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 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
$1.6M
+15% vs prior year
Spent
$1.7M
To programs
78%
Net assets
$1.8M
By yearFY2020–FY2024
Revenue
$1.6M
FY2024▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$801K
FY2021$907K
FY2022$1.4M
FY2023$1.4M
FY2024$1.6M
Expenses
$1.7M
FY2024▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$965K
FY2021$737K
FY2022$1.3M
FY2023$1.6M
FY2024$1.7M
Net assets
$1.8M
FY2024▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$1.9M
FY2022$1.9M
FY2023$1.9M
FY2024$1.8M

From the FY2024 Form 990 (year ending October 2024) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2002.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $1.3M Management & general 21% · $362K Fundraising 1% · $12K

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

13 people listed on the 990; $63K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$63,148Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A

John Rattie’s $63K as Executive Director is at the 8th percentile of top reported officer pay among 3924 $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

NameFY2024FY2023FY2022FY2020
Karen Gregg———$67,091
John Rattie$63,148$56,164$26,610—

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 State Theatre 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

Presents and promotes diverse performing arts to enrich the community.

Questions for State Theatre INC

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Your first name shows with your question. State Theatre INC answers here, for everyone.

Provided by the organization

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1 program · $1.3M · in their own filed words · FY2023
01

The state theatre opened in december 2006 as a community owned and operated performing arts center. We are located in downtown state college, across the street from penn state university. We enrich the community's cultural opportunities with diverse local and regional performances, national touring acts, simulcasts of metropolitan opera…

$1.3Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 2 funders$500
Grants paid · 1 grant · $30K · 2021–2021

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.1M
Gifts and grantsLn 1h$312K
Other incomeLn 4–11$150K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.3M
Managementcol C$362K
Fundraisingcol D$12K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$741K
Total assetsLn 16$5.6M
LiabilitiesLn 26$3.8M
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$312K
Government grantsLn 1e$30K
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$51K
Other incomeLn 4–11$150K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$9K
SavingsLn 2$732K
Cash and savings togetherLn 1–2$741K
Land, buildings, equipmentLn 10c$4.6M
Other assetsLn 15$176K
Total assetsLn 16$5.6M
LiabilitiesLn 26$3.8M
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 577
VolunteersI 668
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$952K$741K
Land, buildings, equipmentLn 10c$4.5M$4.6M
Total assetsLn 16$5.7M$5.6M
LiabilitiesLn 26$3.8M$3.8M
Net assetsLn 32$1.9M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$67K$29K$28K$10K
Other salaries and wagesLn 7$472K$276K$196K
Other employee benefitsLn 9$15K$11K$3K$754
Payroll taxesLn 10$46K$27K$18K$989
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$4K$2K$2K$85
Advertising and promotionLn 12$62K$62K
Office expensesLn 13$30K$3K$27K$22
Information technologyLn 14$9K$7K$2K
OccupancyLn 16$63K$50K$13K
InterestLn 20$79K$63K$16K
Depreciation, depletion and amortizationLn 22$195K$156K$39K
InsuranceLn 23$22K$15K$7K
Other expenses (24a–d)Ln 24$628K$622K$6K
Total functional expensesLn 25$1.7M$1.3M$362K$12K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.6M$1.7M−$132K$1.8M 990 PDF
FY2023 $1.4M$1.6M−$202K$1.9M 990 PDF
FY2022 $1.4M$1.3M$45K$1.9M 990 PDF
FY2021 $907K$737K$170K$1.9M 990 PDF
FY2020 $801K$965K−$164K$1.7M 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 FY2024 990 (6 parts)
Part I · Summary $1,566,099 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $157,395$311,805
I-9 Program service revenuePrior year $1,063,750$1,053,312
I-10 Investment incomePrior year $37,799$51,128
I-11 Other revenuePrior year $107,114$149,854
I-12 Total revenuePrior year $1,366,058$1,566,099
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 $471,685$600,034
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,096,460$1,097,992
I-18 Total expensesPrior year $1,568,145$1,698,026
I-19 Revenue less expensesPrior year −$202,087−$131,927
Part VI · Governance 12 of 12 board members independent, 1 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,566,099 across 8 lines filed
Lines not itemized here account for $137,192 of total revenue; see the IRS return.
VIII-1b Membership dues$50,480
VIII-1e Government grants$30,000
VIII-1f All other contributions, gifts and grants$231,325
VIII-1h Total contributions, gifts and grants$311,805
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,053,312$1,053,312
VIII-3 Investment incomeExcluded from tax $51,128$51,128
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $12,662$12,662
VIII-12 Total revenueRelated to mission $1,053,312 · Unrelated business $0 · Excluded from tax $200,982$1,566,099
Part IX · Statement of functional expenses $1,698,026 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $28,905 · Management $28,045 · Fundraising $10,050$67,000
IX-7 Other salaries and wagesPrograms $275,978 · Management $196,420$472,398
IX-9 Other employee benefitsPrograms $11,317 · Management $3,018 · Fundraising $754$15,089
IX-10 Payroll taxesPrograms $26,594 · Management $17,964 · Fundraising $989$45,547
IX-11c Accounting feesManagement $6,000$6,000
IX-11g Other fees for servicesPrograms $2,198 · Management $1,605 · Fundraising $85$3,888
IX-12 Advertising and promotionPrograms $62,476$62,476
IX-13 Office expensesPrograms $2,765 · Management $26,919 · Fundraising $22$29,706
IX-14 Information technologyPrograms $7,423 · Management $1,855$9,278
IX-16 OccupancyPrograms $50,035 · Management $12,510$62,545
IX-20 InterestPrograms $63,097 · Management $15,774$78,871
IX-22 Depreciation, depletion and amortizationPrograms $156,371 · Management $39,093$195,464
IX-23 InsurancePrograms $14,763 · Management $7,271$22,034
IX-24 Other expenses (24a–d)Programs $621,744 · Management $5,986$627,730
IX-25 Total functional expensesPrograms $1,323,666 · Management $362,460 · Fundraising $11,900$1,698,026
Part X · Balance sheet $5,579,189 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $31,995$9,002
X-2 Savings and temporary cash investmentsStart of year $920,502$732,178
X-4 Accounts receivableStart of year $69,300$52,156
X-8 Inventories for sale or useStart of year $2,550$2,551
X-9 Prepaid expenses and deferred chargesStart of year $5,391$6,522
X-10c Land, buildings and equipment, netStart of year $4,497,712$4,600,372
X-15 Other assetsStart of year $163,746$176,408
X-16 Total assetsStart of year $5,691,196$5,579,189
X-17 Accounts payable and accrued expensesStart of year $47,466$64,317
X-19 Deferred revenueStart of year $211,922$171,566
X-25 Other liabilitiesStart of year $1,260,571$1,334,888
X-26 Total liabilitiesStart of year $3,800,997$3,820,917
X-27 Net assets without donor restrictionsStart of year $1,870,199$1,738,272
X-28 Net assets with donor restrictionsStart of year $20,000$20,000
X-32 Total net assets or fund balancesStart of year $1,890,199$1,758,272
X-33 Total liabilities and net assetsStart of year $5,691,196$5,579,189
Part XI · Reconciliation of net assets $1,758,272 net assets at year end
XI-1 Total revenue$1,566,099
XI-2 Total expenses$1,698,026
XI-3 Revenue less expenses−$131,927
XI-4 Net assets at start of year$1,890,199
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,758,272

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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