West Point Community Theater
EIN: 470738320 · West Point, NE · NTEE: A65
| Metric | Value |
|---|---|
| Total Revenue | $302K |
| Total Expenses | $162K |
| Net Assets | $2.7M |
Is West Point Community Theater Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About West Point Community Theater
West Point Community Theater (EIN: 470738320) is a nonprofit organization based in West Point, NE, classified under NTEE code A65. The organization reported total revenue of $302K and total assets of $2.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of West Point Community Theater's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
West Point Community Theater is a small nonprofit that has been operating for 16 years, with 14 years of IRS 990 filings on record (2011–2024). Revenue has grown at a compound annual rate of -5.7%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $217K |
| Total Expenses | $162K |
| Surplus / Deficit | +$54K |
| Total Assets | $2.7M |
| Total Liabilities | $45K |
| Net Assets | $2.7M |
| Operating Margin | 25.0% |
| Debt-to-Asset Ratio | 1.7% |
| Months of Reserves | 200.8 months |
Financial Health Grade: A
In 2024, West Point Community Theater reported a surplus of $54K with revenue exceeding expenses, holds 200.8 months of operating reserves (strong position), has a debt-to-asset ratio of 1.7% (very low leverage).
Financial Trends
Over 14 years of filings (2011–2024), West Point Community Theater's revenue has declined at a compound annual growth rate (CAGR) of -5.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -23.2% | -0.8% | +2.5% |
| 2023 | -24.2% | -7.1% | +4.7% |
| 2022 | +37.3% | +23.0% | +7.1% |
| 2021 | +83.0% | -2.2% | -5.9% |
| 2020 | -66.8% | -8.2% | +14.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 2010 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for West Point Community Theater 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 West Point Community Theater 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 (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $54K, with revenue exceeding expenses.
- Debt-to-asset ratio: 1.7%.
Frequently Asked Questions about West Point Community Theater
Is West Point Community Theater a legitimate charity?
Based on AI analysis of IRS 990 filings, West Point Community Theater (EIN: 470738320) insufficient data. 0 red flags identified, 0 strengths noted.
How does West Point Community Theater spend its money?
Detailed spending breakdown data is not yet available for West Point Community Theater. Check back for updated IRS 990 analysis.
Are donations to West Point Community Theater tax-deductible?
West Point Community Theater is registered as a tax-exempt nonprofit (EIN: 470738320). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is West Point Community Theater located?
West Point Community Theater is headquartered in West Point, Nebraska and files with the IRS under EIN 470738320. It is classified under NTEE code A65.
How many years of IRS 990 filings does West Point Community Theater have?
West Point Community Theater has 14 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 $302K in total revenue.
Filing History
IRS 990 filing history for West Point Community Theater showing financial trends over 14 years of public records:
Over 14 years of IRS 990 filings (2011–2024), West Point Community Theater's revenue has declined by 53.1%, moving from $462K to $217K. Total assets increased by 432.1% over the same period, from $511K to $2.7M. Total functional expenses rose by 58.7%, from $102K to $162K. In its most recent filing year (2024), West Point Community Theater reported a surplus of $54K, with revenue exceeding expenses. The organization holds $45K in liabilities against $2.7M in assets (debt-to-asset ratio: 1.7%), resulting in net assets of $2.7M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $217K | $162K | $2.7M | $45K | — | View 990 |
| 2023 | $282K | $164K | $2.7M | $34K | — | View 990 |
| 2022 | $372K | $176K | $2.5M | $33K | — | View 990 |
| 2021 | $271K | $143K | $2.4M | $62K | — | — |
| 2020 | $148K | $147K | $2.5M | $340K | — | View 990 |
| 2019 | $446K | $160K | $2.2M | $31K | — | View 990 |
| 2018 | $220K | $162K | $1.9M | $28K | — | View 990 |
| 2017 | $252K | $167K | $1.9M | $25K | — | View 990 |
| 2016 | $250K | $191K | $1.8M | $22K | — | — |
| 2015 | $276K | $173K | $1.7M | $17K | — | View 990 |
| 2014 | $711K | $152K | $1.6M | $13K | — | View 990 |
| 2013 | $445K | $145K | $1.1M | $72K | — | View 990 |
| 2012 | $375K | $124K | $730K | $7K | — | View 990 |
| 2011 | $462K | $102K | $511K | $39K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $217K, expenses of $162K, and assets of $2.7M (revenue -23.2% year-over-year).
- 2023: Revenue of $282K, expenses of $164K, and assets of $2.7M (revenue -24.2% year-over-year).
- 2022: Revenue of $372K, expenses of $176K, and assets of $2.5M (revenue +37.3% year-over-year).
- 2021: Revenue of $271K, expenses of $143K, and assets of $2.4M (revenue +83.0% year-over-year).
- 2020: Revenue of $148K, expenses of $147K, and assets of $2.5M (revenue -66.8% year-over-year).
- 2019: Revenue of $446K, expenses of $160K, and assets of $2.2M (revenue +102.1% year-over-year).
- 2018: Revenue of $220K, expenses of $162K, and assets of $1.9M (revenue -12.6% year-over-year).
- 2017: Revenue of $252K, expenses of $167K, and assets of $1.9M (revenue +1.1% year-over-year).
- 2016: Revenue of $250K, expenses of $191K, and assets of $1.8M (revenue -9.6% year-over-year).
- 2015: Revenue of $276K, expenses of $173K, and assets of $1.7M (revenue -61.2% year-over-year).
- 2014: Revenue of $711K, expenses of $152K, and assets of $1.6M (revenue +59.8% year-over-year).
- 2013: Revenue of $445K, expenses of $145K, and assets of $1.1M (revenue +18.6% year-over-year).
- 2012: Revenue of $375K, expenses of $124K, and assets of $730K (revenue -18.7% year-over-year).
- 2011: Revenue of $462K, expenses of $102K, and assets of $511K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for West Point Community Theater:
Data Sources and Methodology
This transparency report for West Point Community Theater 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.