Alabama Conference of Theatre

Nonprofit profile at a glance

EIN
631226654
IRS 990-EZ coverage
2010–2024
Forms available
Form 990-EZ 2024
Location
Birmingham, AL, USA
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Organizations

Reported finances

Revenue
$159,818
Expenses
$140,112
Assets
$243,623

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ALLISON UPSHAW (PRESIDENT)
  • ADAM MILLER (VICE PRESIDENT)

People named in this filing

  • CYNTHIA HARPER (EXEC DIR)
  • ALLISON UPSHAW (PRESIDENT)
  • ADAM MILLER (VICE PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Festivals To Foster Growth

What it reported doing in 2024

To improve the quality of theatre arts at every level across the state of AL foster growth in participation in theatre arts activities

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 91% 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.

The verdict

SUPPORTED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 82
  • Sustainability: 53
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.7%; rating input score 42
  • Program expense ratio: 47.4%; rating input score 47

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 12.3%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 1.74; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 27.5%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 41.7% of revenue deployed · 47.4% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $66K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 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: Mission deployment rate scored 42/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.