Campus Theatre Limited
Campus Theatre Limited faces recent operating deficits despite long-term asset growth and no executive compensation.
EIN: 10652065 · Lewisburg, PA · NTEE: A31 · Updated: 2026-03-28
Is Campus Theatre Limited Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Campus Theatre Limited directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Campus Theatre Limited
Campus Theatre Limited (EIN: 10652065) is a nonprofit organization based in Lewisburg, PA, classified under NTEE code A31. The organization reported total revenue of $546K and total assets of $342K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Campus Theatre Limited's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Campus Theatre Limited is a small nonprofit that has been operating for 24 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 8.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $526K |
| Total Expenses | $576K |
| Surplus / Deficit | $-49,647 |
| Total Assets | $367K |
| Total Liabilities | $78K |
| Net Assets | $289K |
| Operating Margin | -9.4% |
| Debt-to-Asset Ratio | 21.1% |
| Months of Reserves | 7.6 months |
Financial Health Grade: B
In 2023, Campus Theatre Limited reported a deficit of $50K with expenses exceeding revenue, holds 7.6 months of operating reserves (strong position), has a debt-to-asset ratio of 21.1% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), Campus Theatre Limited's revenue has grown at a compound annual growth rate (CAGR) of 8.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +15.7% | +5.8% | -7.7% |
| 2022 | +0.9% | +57.7% | -16.1% |
| 2021 | +32.9% | +10.3% | +46.3% |
| 2020 | -20.5% | -28.2% | +23.1% |
| 2019 | -9.2% | -6.4% | -5.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2002 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Campus Theatre Limited with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Campus Theatre Limited allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $50K, with expenses exceeding revenue.
- Debt-to-asset ratio: 21.1%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers received compensation, which is highly favorable for directing funds to the organization's mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Campus Theatre Limited's IRS 990 filings:
- Expenses exceeded revenue in the last two fiscal periods (2022 and 2023), totaling a deficit of $139,350.
- Declining assets from $473,783 in 2021 to $366,922 in 2023, potentially due to covering operating deficits.
Strengths
The following positive indicators were identified for Campus Theatre Limited:
- Consistent reporting of 0% officer compensation across all filings, indicating high efficiency and transparency.
- Long-term growth in assets, from $152,084 in 2014 to $366,922 in 2023, demonstrating financial stability over time.
- Consistent filing history (13 filings), indicating good governance and transparency.
- Liabilities are well-managed and relatively low compared to assets.
Frequently Asked Questions about Campus Theatre Limited
Is Campus Theatre Limited a legitimate charity?
Based on AI analysis of IRS 990 filings, Campus Theatre Limited (EIN: 10652065) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does Campus Theatre Limited spend its money?
Campus Theatre Limited directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Campus Theatre Limited tax-deductible?
Campus Theatre Limited is registered as a tax-exempt nonprofit (EIN: 10652065). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Campus Theatre Limited financially sustainable given recent deficits?
While the organization has experienced operating deficits in 2022 ($89,703) and 2023 ($49,647), its assets have grown over the long term, providing a buffer. However, sustained deficits would challenge long-term sustainability.
How does the lack of officer compensation impact the organization?
The consistent reporting of 0% officer compensation is a significant strength, indicating that all funds are directed towards operational expenses and programs, enhancing efficiency and public trust.
What is the trend in Campus Theatre Limited's assets and liabilities?
Assets have shown significant growth over the decade, from $152,084 in 2014 to $366,922 in 2023. Liabilities have remained relatively stable and manageable, indicating responsible financial stewardship in this area.
Filing History
IRS 990 filing history for Campus Theatre Limited showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Campus Theatre Limited's revenue has grown by 156.1%, moving from $206K to $526K. Total assets increased by 336.6% over the same period, from $84K to $367K. Total functional expenses rose by 210.2%, from $186K to $576K. In its most recent filing year (2023), Campus Theatre Limited reported a deficit of $50K, with expenses exceeding revenue. The organization holds $78K in liabilities against $367K in assets (debt-to-asset ratio: 21.1%), resulting in net assets of $289K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $526K | $576K | $367K | $78K | — | — |
| 2022 | $455K | $545K | $398K | $68K | — | View 990 |
| 2021 | $451K | $345K | $474K | $55K | — | — |
| 2020 | $339K | $313K | $324K | $101K | — | View 990 |
| 2019 | $427K | $436K | $263K | $67K | — | View 990 |
| 2018 | $470K | $465K | $277K | $71K | — | View 990 |
| 2017 | $455K | $411K | $268K | $67K | — | View 990 |
| 2016 | $434K | $410K | $219K | $62K | — | View 990 |
| 2015 | $401K | $372K | $190K | $58K | — | View 990 |
| 2014 | $391K | $382K | $152K | $49K | — | View 990 |
| 2013 | $324K | $308K | $138K | $44K | — | View 990 |
| 2012 | $303K | $283K | $115K | $38K | — | View 990 |
| 2011 | $206K | $186K | $84K | $27K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $526K, expenses of $576K, and assets of $367K (revenue +15.7% year-over-year).
- 2022: Revenue of $455K, expenses of $545K, and assets of $398K (revenue +0.9% year-over-year).
- 2021: Revenue of $451K, expenses of $345K, and assets of $474K (revenue +32.9% year-over-year).
- 2020: Revenue of $339K, expenses of $313K, and assets of $324K (revenue -20.5% year-over-year).
- 2019: Revenue of $427K, expenses of $436K, and assets of $263K (revenue -9.2% year-over-year).
- 2018: Revenue of $470K, expenses of $465K, and assets of $277K (revenue +3.2% year-over-year).
- 2017: Revenue of $455K, expenses of $411K, and assets of $268K (revenue +4.9% year-over-year).
- 2016: Revenue of $434K, expenses of $410K, and assets of $219K (revenue +8.2% year-over-year).
- 2015: Revenue of $401K, expenses of $372K, and assets of $190K (revenue +2.7% year-over-year).
- 2014: Revenue of $391K, expenses of $382K, and assets of $152K (revenue +20.5% year-over-year).
- 2013: Revenue of $324K, expenses of $308K, and assets of $138K (revenue +7.1% year-over-year).
- 2012: Revenue of $303K, expenses of $283K, and assets of $115K (revenue +47.3% year-over-year).
- 2011: Revenue of $206K, expenses of $186K, and assets of $84K.
Data Sources and Methodology
This transparency report for Campus Theatre Limited is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.