Childsplay Inc

Nonprofit profile at a glance

EIN
860336473
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Tempe, AZ, USA
Phone
4809215711
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Theater

Reported finances

Revenue
$2,880,623
Expenses
$3,765,386
Assets
$1,309,186
Liabilities
$652,909

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

Leadership & pay

29 people listed

Executive titles in this filing

  • GAYLORD GAGNON (PRESIDENT)
  • ALISON PULASKI CARTER (VICE PRESIDENT)
  • MATTHEW BENJAMIN (PAST PRESIDENT)

Highest reported compensation

  • STEVE MARTIN (MANAGING DIRECTOR): $135,403 total reported compensation
  • DWAYNE HARTFORD (ARTISTIC DIRECTOR): $126,406 total reported compensation

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

Overview

Mission

To ignite imagination, wonder and joy by creating strikingly original theatre and learning experiences that inspire young minds to explore and soar.

What it reported doing in 2024

Theatre productions founded in 1977, childsplay is a nationally and internationally respected professional theatre company that performs for children and families in Arizona. At childsplay we believe that young people deserve to experience challenging, thought-provoking theatre of the highest artistic quality. Our respect for the intelligence and creativity of children drives us to produce new and innovative works by the finest theatrical artists, as we employ an ensemble of professional adult actors, directors, and designers to create exceptional theatre productions. Our new plays program is dedicated to creating original plays that speak to the contemporary experience of being a child. Childsplay reaches young audiences through four major performance programs public performances, field trips, local and national touring. In fy25, childsplay held 32 public performances for 5,969 attendees, 52 fieldtrip performances for 20,820 attendees, 77 touring performances for 29,850 attendees, and 76 national touring performances for 38,041 attendees.

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 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.7%; rating input score 83
  • Fundraising efficiency: $2.41 raised per $1 spent on fundraising; rating input score 6; 6th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -30.7%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.5; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 29th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.7% of spending went to programs
  • Governance: 26 of 26 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $3.1M in reported program spending
  • Leadership: top reported pay $135K · 29 people listed
  • Consistency: 36 of 36 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 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 — Financial Efficiency: Fundraising efficiency scored 6/100.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.