Columbia Entertainment Company
Nonprofit profile at a glance
- EIN
- 431229789
- IRS 990-EZ coverage
- 2009–2019
- Forms available
- Form 990-EZ 2019
- Location
- Columbia, MO, USA
- Phone
- 5734743699
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Theater
Reported finances
- Revenue
- $52,237
- Expenses
- $80,352
- Assets
- $153,390
Source: IRS Form 990-EZ. Selected filing: tax year 2019. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- HEATHER HATTON (PRESIDENT)
People named in this filing
- SCOTT PUMMILL (VICE PRESIDE)
- HEATHER HATTON (PRESIDENT)
- SCOTT DEAN (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promote live community theatre
What it reported doing in 2019
Provide quality family oriented live theatre experience for all ages
Operating model
- Revenue model
- Earned-program. 76% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 100
- Transparency & Controls: 82
- Sustainability: 31
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 99.4%; rating input score 99
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -53.8%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 1.91; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 3.6% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: -0.7% per year; rating input score 0; 53rd percentile among comparable filings
- Asset growth: 1.5% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 99.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $80K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 11 filing years from 2009 to 2019
- 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.
- High — Sustainability: Operating margin scored 12/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.