Chandler Youth Theatre

Nonprofit profile at a glance

EIN
843061640
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Chandler, AZ, USA
Phone
4806994598
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Theater

Reported finances

Revenue
$607,708
Expenses
$647,428
Assets
$17,935
Liabilities
$41,102

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Highest reported compensation

  • David Specht (Director): $65,346 total reported compensation
  • Colleen Specht (Director): $65,346 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Chandler Youth Theatre aims to cultivate an inclusive learning environment where youth from all backgrounds can pursue theater, create art, and collaborate in a production. Chandler Youth Theatre strives to produce both quality productions and positive theater experiences by teaching children to respect the space, respect the instructors and each other, and, most of all, to respect themselves.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 83
  • Accountability: 0
  • Sustainability: 11
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.9%; rating input score 69
  • Program expense ratio: 64.7%; rating input score 65
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.5%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.03; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 2.29; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 20.2%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 17.7% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 27% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 68.9% of revenue deployed · 64.7% of spending went to programs
  • Governance: 0 of 2 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $419K in reported program spending
  • Leadership: top reported pay $65K · 2 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.