Sands Theater Center Inc

Nonprofit profile at a glance

EIN
592707272
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Deland, FL, USA
Phone
3867361510
Rating
88
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,556,480
Expenses
$2,664,135
Assets
$4,606,052
Liabilities
$750,534

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

Leadership & pay

16 people listed

Executive titles in this filing

  • CHRISTOPHER KEMP (VICE PRESIDENT)
  • JOEY MAXWELL (PRESIDENT)

People named in this filing

  • TOM FLEISHEL (DIRECTOR)
  • JAY KELLER (SECRETARY)
  • PAMELA RINTZ (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sands theater center, inc. Provides (1) quality entertainment and cultural enrichment for the citizens of and visitors to the volusia county area; (2) provides live theater experiences and educational opportunities to students in the area schools at all grade levels.

What it reported doing in 2024

The sands theater center, inc. Advanced education through exposure and participation in the performing arts principally from its building located in downtown deland, Florida originally constructed in 1922. The theatre had 22,192 individuals purchase 67,905 tickets to 278 events, and conducted numerous educational events made up of 17 one-week-long summer camps, 2 two-week-long summer camps, 1 three-week-long summer camp, 8 weekly after-school classes for 14 weeks each semester for a total of 224 classes, weekly private lessons to 42 students (6 taking more than one medium and 27 took lessons longer than 30 minutes) for a total of 30 lessons each school year (totalling 877.5 hours of private lessons), and 10 workshops (one of which met every saturday 14 times per semester and one that was one week long). (please note that there were 6 performance cancellations caused by hurricanes and covid.)

Operating model

Revenue model
Earned-program. 88% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 100
  • Accountability: 88
  • Sustainability: 43
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.2%; rating input score 97
  • Program expense ratio: 93.2%; rating input score 93
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -4.2%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 1.73; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 10.6% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: -1.3% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 97.2% of revenue deployed · 93.2% of spending went to programs
  • Governance: 16 of 16 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.5M in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.