South Carolina Children's Theatre

Nonprofit profile at a glance

EIN
570856956
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Greenville, SC, USA
Phone
8642352885
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Theater

Official website

Reported finances

Revenue
$1,603,661
Expenses
$2,077,379
Assets
$13,588,417
Liabilities
$1,071,441

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

Leadership & pay

18 people listed

Executive titles in this filing

  • KATHLEEN O'KELLY (CEO)

Highest reported compensation

  • KATHLEEN O'KELLY (CEO): $92,688 total reported compensation

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

Overview

Mission

Empowering and inspiring a new generation of changemakers through theatre. At scct, we define a changemaker as: someone who has empathy for others and is driven to make the world a better place. Someone who is inquisitive, open minded, and courageous.

What it reported doing in 2024

Community engagement - scct connects with the upstate community through a tapestry of meaningful engagement initiatives. Custom built theatre education experiences, thoughtfully designed for underestimated groups and community organizations, cultivate inclusivity and empowerment through the transformative power of the arts. Free storytelling events encourage young readers to delve into vibrant interpretations of beloved children's literature, igniting their imaginations and love for books. Scct collaborates with esteemed partners like the greenville symphony orchestra to merge art forms and create immersive cultural events that are free to the public. Every scct production offers a "pay what you can" ticket day, ensuring that financial constraints never hinder families from experiencing the magic of theatre.(continued) scct strives to increase access to its productions and educational offerings by extending financial aid to students and schools, enriching lives, and fostering a vibrant, inclusive spirit.

Operating model

Revenue model
Earned-program. 61% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.3%; rating input score 69
  • Program expense ratio: 52%; rating input score 52
  • Fundraising efficiency: $5.5 raised per $1 spent on fundraising; rating input score 20; 20th 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: -29.5%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 6.54; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: -14.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 7.5% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 69.3% of revenue deployed · 52% of spending went to programs
  • Governance: 17 of 17 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $93K · 18 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2015 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.

Key Signals

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

  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.