Bay Area Childrens Theatre Fka Active Arts Theatre for Young Audien

Nonprofit profile at a glance

EIN
550871317
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
San Francisco, CA, USA
Phone
4155041926
Rating confidence
Limited
Sector
Theater

Reported finances

Revenue
$-224,318
Expenses
$566,234
Assets
$0
Liabilities
$991,356

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • CHRISTINA CLARK BLOODGOOD (President)

People named in this filing

  • CHRISTINA CLARK BLOODGOOD (President)
  • AYA TAKEUCHI (Treasurer)
  • BARAK BEN-GAL (Director)

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

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission was to inspire young audiences with imaginative productions, introduce children of all backgrounds to the excitement of live theatre, and create an engaging, entertaining, and educational environment in which children and their families can explore and enjoy the arts.

What it reported doing in 2023

Bay area children's theatre:(1) brings high quality, professional theatre to children and their families, with artists who create vibrant worlds that are intriguing to young audiences,(2) encourages young people to explore literature, language, and the arts by producing stage adaptations of great children's books,(3) engages preschoolers in the world of theatre with productions specially designed for them,(4) develops and perform exciting new work for the stage,(5) reaches out to children who might not otherwise experience live theatre with free tickets, special performances for school groups, and touring productions at local schools,(6) creates touring productions for young audiences nationwide,(7) partners with communities to meet the need for theatre education, and(8) introduces children to the joy of performance through our theatre education program

Operating model

Revenue model
No positive adjusted resources. The filing reports no positive adjusted operating resources.
Distribution model
Direct operator. The filing allocates 100% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 13
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: 86.3%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -352.4%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -1.6% per year; rating input score 0; 47th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 86.3% of spending went to programs
  • Governance: 1 of 1 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $489K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.