Columbus Children's Theatre

Nonprofit profile at a glance

EIN
310671802
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6142246673
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Theater

Reported finances

Revenue
$1,467,229
Expenses
$1,463,343
Assets
$1,869,127
Liabilities
$492,937

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

Leadership & pay

17 people listed

Executive titles in this filing

  • JOANNE GOLDHAND (PAST PRESIDENT)
  • NICK FORTINE (PRESIDENT)
  • KATE SPIRKO (VICE PRESIDENT)
  • GREGORY TAVRELL (VICE PRESIDENT)
  • SUSAN PRINGLE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SUSAN PRINGLE (EXECUTIVE DIRECTOR): $94,892 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 inspire and enrich the lives of children and their families through live theatre and theatre education.

What it reported doing in 2024

Cct scenic provides professional scenic design and construction services to support columbus children's theatre productions as well as other nonprofit and community partners. The shop offers students and emerging artists hands-on training with industry-standard tools while generating revenue that strengthens cct's mission.

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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.2%; rating input score 78
  • Program expense ratio: 77.7%; rating input score 78
  • Fundraising efficiency: $17.35 raised per $1 spent on fundraising; rating input score 55; 55th 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.3%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 1.28; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 0.3% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: -0.3% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 20.3% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 78.2% of revenue deployed · 77.7% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $95K · 17 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.