Christian Youth Theater Portland Vancouver

Nonprofit profile at a glance

EIN
462018482
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2013
Location
Tualatin, OR, USA
Phone
5032726600
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose
Affiliation
Christianity

Official website

Reported finances

Revenue
$697,758
Expenses
$674,449
Assets
$257,975
Liabilities
$105,232

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

Leadership & pay

6 people listed

Highest reported compensation

  • Theresa VanWetten (Artistic Director - BOD Member): $63,872 total reported compensation
  • Jeff Lippert (Managing Director - BOD Member): $61,156 total reported compensation
  • John Espie (Controller): $30,912 total reported compensation

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

Overview

Mission

Theatre Arts Education for Children 4-18 and Adults from 19-99 plus Practical Performance Experience for all ages.

What it reported doing in 2025

Classroom Instruction: Provided Theatre Arts instruction in Acting, Music, Dance, and other associated Theatre Arts . Four terms of instruction were taught at two locations serving approx 200 students/term.

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and program spending 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: 46
  • Transparency & Controls: 92
  • Accountability: 39
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.7%; rating input score 51
  • Program expense ratio: 52.2%; rating input score 52
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 40%; rating input score 40; 14th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.3%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 23.1%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 22.3% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 29.6% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 24.3% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 50.7% of revenue deployed · 52.2% of spending went to programs
  • Governance: 2 of 5 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $352K in reported program spending
  • Leadership: top reported pay $64K · 6 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Moderate — Accountability: Independent voting board scored 40/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.