Lumina Studio Theatre
EIN: 522274879 · Silver Spring, MD · NTEE: A65
| Metric | Value |
|---|---|
| Total Revenue | $298K |
| Total Expenses | $233K |
| Net Assets | $303K |
Is Lumina Studio Theatre Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Lumina Studio Theatre
Lumina Studio Theatre (EIN: 522274879) is a nonprofit organization based in Silver Spring, MD, classified under NTEE code A65. The organization reported total revenue of $298K and total assets of $348K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lumina Studio Theatre's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lumina Studio Theatre is a small nonprofit that has been operating for 24 years, with 12 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of 1.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $396K |
| Total Expenses | $233K |
| Surplus / Deficit | +$163K |
| Total Assets | $314K |
| Total Liabilities | $12K |
| Net Assets | $303K |
| Operating Margin | 41.2% |
| Debt-to-Asset Ratio | 3.7% |
| Months of Reserves | 16.2 months |
Financial Health Grade: A
In 2023, Lumina Studio Theatre reported a surplus of $163K with revenue exceeding expenses, holds 16.2 months of operating reserves (strong position), has a debt-to-asset ratio of 3.7% (very low leverage).
Financial Trends
Over 12 years of filings (2012–2023), Lumina Studio Theatre's revenue has grown at a compound annual growth rate (CAGR) of 1.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +56.8% | +3.8% | +110.9% |
| 2022 | +37.6% | +7.7% | +28.3% |
| 2021 | -35.2% | -29.7% | -22.0% |
| 2020 | -15.6% | -10.3% | -10.1% |
| 2019 | +6.7% | -4.4% | +9.4% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2002 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Lumina Studio Theatre has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lumina Studio Theatre with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $163K, with revenue exceeding expenses.
- Debt-to-asset ratio: 3.7%.
Frequently Asked Questions about Lumina Studio Theatre
Is Lumina Studio Theatre a legitimate charity?
Based on AI analysis of IRS 990 filings, Lumina Studio Theatre (EIN: 522274879) insufficient data. 0 red flags identified, 0 strengths noted.
How does Lumina Studio Theatre spend its money?
Detailed spending breakdown data is not yet available for Lumina Studio Theatre. Check back for updated IRS 990 analysis.
Are donations to Lumina Studio Theatre tax-deductible?
Lumina Studio Theatre is registered as a tax-exempt nonprofit (EIN: 522274879). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Lumina Studio Theatre located?
Lumina Studio Theatre is headquartered in Silver Spring, Maryland and files with the IRS under EIN 522274879. It is classified under NTEE code A65.
How many years of IRS 990 filings does Lumina Studio Theatre have?
Lumina Studio Theatre has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $298K in total revenue.
Filing History
IRS 990 filing history for Lumina Studio Theatre showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Lumina Studio Theatre's revenue has grown by 12.4%, moving from $353K to $396K. Total assets increased by 235.4% over the same period, from $94K to $314K. Total functional expenses fell by 28.8%, from $328K to $233K. In its most recent filing year (2023), Lumina Studio Theatre reported a surplus of $163K, with revenue exceeding expenses. The organization holds $12K in liabilities against $314K in assets (debt-to-asset ratio: 3.7%), resulting in net assets of $303K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $396K | $233K | $314K | $12K | — | View 990 |
| 2022 | $253K | $225K | $149K | $10K | — | View 990 |
| 2021 | $184K | $209K | $116K | $5K | — | — |
| 2020 | $284K | $297K | $149K | $13K | — | View 990 |
| 2019 | $336K | $331K | $166K | $17K | — | View 990 |
| 2018 | $315K | $346K | $151K | $8K | — | View 990 |
| 2017 | $372K | $335K | $193K | $19K | — | View 990 |
| 2016 | $386K | $323K | $166K | $30K | — | View 990 |
| 2015 | $381K | $346K | $103K | $31K | — | View 990 |
| 2014 | $336K | $360K | $63K | $26K | — | View 990 |
| 2013 | $360K | $364K | $86K | $24K | — | View 990 |
| 2012 | $353K | $328K | $94K | $29K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $396K, expenses of $233K, and assets of $314K (revenue +56.8% year-over-year).
- 2022: Revenue of $253K, expenses of $225K, and assets of $149K (revenue +37.6% year-over-year).
- 2021: Revenue of $184K, expenses of $209K, and assets of $116K (revenue -35.2% year-over-year).
- 2020: Revenue of $284K, expenses of $297K, and assets of $149K (revenue -15.6% year-over-year).
- 2019: Revenue of $336K, expenses of $331K, and assets of $166K (revenue +6.7% year-over-year).
- 2018: Revenue of $315K, expenses of $346K, and assets of $151K (revenue -15.2% year-over-year).
- 2017: Revenue of $372K, expenses of $335K, and assets of $193K (revenue -3.8% year-over-year).
- 2016: Revenue of $386K, expenses of $323K, and assets of $166K (revenue +1.3% year-over-year).
- 2015: Revenue of $381K, expenses of $346K, and assets of $103K (revenue +13.7% year-over-year).
- 2014: Revenue of $336K, expenses of $360K, and assets of $63K (revenue -6.7% year-over-year).
- 2013: Revenue of $360K, expenses of $364K, and assets of $86K (revenue +1.9% year-over-year).
- 2012: Revenue of $353K, expenses of $328K, and assets of $94K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lumina Studio Theatre:
Data Sources and Methodology
This transparency report for Lumina Studio Theatre 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.