Destination Theatre Inc

Nonprofit profile at a glance

EIN
861914520
IRS 990 coverage
2024–2025
Forms available
Form 990 2025
Location
Atlanta, GA, USA
Phone
7274181042
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Reported finances

Revenue
$317,521
Expenses
$278,913
Assets
$59,204
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Cory Phelps (President and Artistic Director)
  • Amy Duffy (Executive Director, Secretary and Treasurer)

Highest reported compensation

  • Cory Phelps (President and Artistic Director): $21,658 total reported compensation
  • Amy Duffy (Executive Director, Secretary and Treasurer): $21,316 total reported compensation

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

Overview

Mission

Destination Theatre is formed for the charitable and educational purpose of promoting access to the theatre. It furthers its charitable purpose by conducting educational workshops and seminars, creating theater productions, providing scholarships, and promoting awareness of theater.

What it reported doing in 2025

All-Abilities Programs with a Focus on Youth with Behavioral & Mental Health Conditions - DT offers programs to youth and adults with cognitive and physical impairments, mental illnesses, and behavioral health conditions. Partners inlcude Youth Villages Georgia, Devereux Advanced Behavioral Health, Hillside Inc., Laurel Heights, Kate's Club, and more. DT provides classes, workshops, lessons, & camp-style programs, using theatre to explore programmatic goals in support of clients' individual and group treatment plans.

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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 49
  • Transparency & Controls: 83
  • Accountability: 61
  • Sustainability: 43
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.8%; rating input score 53
  • Program expense ratio: 60.1%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th 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: 77.8%; rating input score 78; 23rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 12.2%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 15.4%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: -3% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: 26.8% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 96.8% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 52.8% of revenue deployed · 60.1% of spending went to programs
  • Governance: 7 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $168K in reported program spending
  • Leadership: top reported pay $22K · 9 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 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.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 22/100.