In 1996, for the first time this decade, most of the country’s non-profit theaters had surpluses, says a new report.

Of the 228 theaters surveyed, 135 took in more money than they spent, according to the study by the Theatre Communications Group.

Total income for the theaters amounted to $451-million, including $274-million from ticket sales and other earnings and $177-million from government grants and charitable donations. Expenses totaled $440-million, resulting in a 2.6-per-cent aggregate surplus.

Financial trends at non-profit theaters are not easy to evaluate, the report says, because of recent accounting changes called for by the Financial Accounting Standards Board, a private organization that sets the rules most non-profit groups follow when doing their books. For example, under the accounting board’s old rules, charities that received multiple-year grants were able to spread that amount over the time covered by the grant. Now, they must report the total amount of such gifts in the year they are made. As a result, “a company’s bottom line may seem better or worse in any given year than its actual experience,” the report says.

Despite the changes, the report attempts to chart financial trends by offering comparative statistics for 68 theaters that have provided information from 1992 to 1996. Those figures offer a mixed picture, suggesting that theaters are losing ground in some areas and gaining ground elsewhere. But over all, those theaters appear to be in a stable financial situation. Among the findings:

The total number of performances given by the theaters grew by nearly 3 per cent, to more than 22,200, from 1992 to 1996. At the same time, total attendance declined by about the same percentage, from 8.4 million to 8.1 million.

Expenses rose by 5.6 per cent over five years, while income rose 6.9 per cent, after adjusting for inflation. Nevertheless, in 1996 the theaters saw a slight deficit, with $273.5-million in income and $274.2-million in expenses.

Income from ticket sales and other activities rose by 7 per cent after inflation, from $140-million in 1992 to $166-million in 1996. Contributions increased from $90-million to $107-million.

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Donations from individuals rose from just under $20-million in 1992 to nearly $27-million in 1996. Foundation grants rose from $14.1-million to $19.2-million and corporate gifts grew from $13.1-million to just over $15-million.

Government grants declined, from $17.4-million to $16.4-million. The sharpest drop was in federal grants, which dropped from $6.1-million in 1992 to $4.4-million in 1996.

“Theatre Facts 1996,” appears in the December 1997 edition of American Theatre, a magazine published by the Theatre Communications Group. Copies of the report are available from the Order Department, Theatre Communications Group, 355 Lexington Avenue, New York 10017; (212) 697-5230 for $5, plus $3 shipping.