Ahwatukee Children's Theatre Inc

Nonprofit profile at a glance

EIN
010640326
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Phoenix, AZ, USA
Phone
6028051422
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Reported finances

Revenue
$352,271
Expenses
$308,084
Assets
$19,754
Liabilities
$15,814

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • MELISSA SNOW (EXECUTIVE DIRECTOR)
  • TRAVIS EGBERT (CHAIRMAN PRESIDENT FROM 02/19/25)
  • MATT HARMON (VICE PRESIDENT)
  • MICHAEL MCDANIEL (CHAIRMAN PRESIDENT UNTIL 02/19/25)

Highest reported compensation

  • MELISSA SNOW (EXECUTIVE DIRECTOR): $72,692 total reported compensation
  • MEGAN EGAN (SECRETARY): $9,714 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The ahwatukee childrens theatre act provides local children and adults education, art appreciation, and opportunities to participate in all aspects in the performing arts.

What it reported doing in 2024

Ahwatukee childrens theatre had a great 2024-2025 season. We presented three very successful main stage productions, four studio series productions, and our popular christmas carol show came to a close after 26 years. Act was able to end this fiscal year in a much better financial position thanks to generous fundraising and sponsorships, as well as a tighter budget. We were able to sponsor two students in our show choir class, as well as a student in our main stage christmas carol production. Act continues to grow, adding new students and classes.

Operating model

Revenue model
Earned-program. 83% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 34
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.6%; rating input score 79
  • Program expense ratio: 88.7%; rating input score 89
  • Fundraising efficiency: $7.29 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 20th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.5%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.8; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 26.7%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: -3.2% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: -13.5% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 78.6% of revenue deployed · 88.7% of spending went to programs
  • Governance: 6 of 8 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $273K in reported program spending
  • Leadership: top reported pay $73K · 10 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.