CYT San Diego
Legal name: Cyt Sd
Nonprofit profile at a glance
- EIN
- 452499705
- IRS 990 coverage
- 2012–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Santee, CA, USA
- Phone
- 619-588-0206
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Theater
- Affiliation
- Christianity
Reported finances
- Revenue
- $882,573
- Expenses
- $1,127,684
- Assets
- $485,730
- Liabilities
- $44,614
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- JANIE COX (President)
Highest reported compensation
- JANIE COX (President): $88,500 total reported compensation
- ROBYN REBOLD SMITH (MANAGING DIRCTR): $88,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
CYT's mission is to train and instruct students in such a way as to promote the development of character, self-esteem, and confidence.
What it reported doing in 2025
Christian youth theater develops character and creativity in kids of all ages through quality theater arts training that brings families and communities together reflecting the creator.
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
SUPPORTED - 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 92
- Accountability: 65
- Sustainability: 15
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.5%; rating input score 90
- Program expense ratio: 69%; rating input score 69
- Fundraising efficiency: $8.37 raised per $1 spent on fundraising; rating input score 29; 29th 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: 71.4%; rating input score 71; 18th percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -27.8%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 0.43; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 15.7%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: -7.9% per year; rating input score 0; 6th percentile among comparable filings
- Revenue growth: -7% per year; rating input score 0; 3rd percentile among comparable filings
- Asset growth: 8.9% per year; rating input score 100; 51st percentile among comparable filings
Details
- What they do: 9 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 90.5% of revenue deployed · 69% of spending went to programs
- Governance: 5 of 7 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $778K in reported program spending
- Leadership: top reported pay $88K · 16 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 13 filing years from 2012 to 2025
- 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.
- 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 — Financial Efficiency: Fundraising efficiency scored 29/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 4/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- High — Sustainability: Officer compensation ratio scored 23/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.