Children's Theatre of Southern Indiana
Legal name: Children's Theatre of Southern Indiana Inc
Nonprofit profile at a glance
- EIN
- 822525937
- IRS 990 coverage
- 2023–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2022, Form 990-N 2019
- Location
- Evansville, IN, US
- Phone
- 812 365 1223
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts Education
Reported finances
- Revenue
- $198,732
- Expenses
- $206,692
- Assets
- $37,086
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- RACHEL SPRATT (PRESIDENT)
- AMANDA BULTEMEIER (VICE PRESIDENT)
- JENNIFER DALTO (CEO)
Highest reported compensation
- JENNIFER DALTO (CEO): $45,031 total reported compensation
- DONNA FERRIELL (CFO): $14,100 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Children's Theatre of Southern Indiana is committed to providing a nurturing and inclusive educational and performance experience for all children and teens through the transformative power of theatre.
What it reported doing in 2024
Ctsi organizes and produces seven productions per year. Production budgets range from $7,000 to $12,000. 25 to 40 children and teens are cast in productions. Production staff is usually made up of 4-5 contractors. The average audience for each production is 300 to 400 people. In 2024-2025, in-person classes continued to be offered in the rented space.
Operating model
- Revenue model
- Earned-program. 78% of the money available for current operations came from fees and other program revenue.
- 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
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 90
- Accountability: 63
- Sustainability: 28
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.4%; rating input score 70
- Program expense ratio: 67.7%; rating input score 68
- Fundraising efficiency: Limited
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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4%; rating input score 31; 31st percentile among comparable filings
- Total-asset coverage ratio: 0.18; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 28.6%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: -8.4% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: 22.6% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 4.2% per year; rating input score 100; 43rd percentile among comparable filings
Details
- What they do: 5 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 70.4% of revenue deployed · 67.7% of spending went to programs
- Governance: 10 of 10 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $140K in reported program spending
- Leadership: top reported pay $45K · 12 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2023 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.
- High — Accountability: Governance controls: 7 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 31/100.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- High — Sustainability: Officer compensation ratio scored 12/100.