The Children's Theatre Foundation of America

Nonprofit profile at a glance

EIN
846036093
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Bentonville, AR, USA
Phone
4792001811
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.*

Official website

Reported finances

Revenue
$85,190
Expenses
$76,764
Assets
$1,325,403
Liabilities
$0

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

Leadership & pay

23 people listed

Executive titles in this filing

  • SUZAN L ZEDER (PRESIDENT)

People named in this filing

  • SUZAN L ZEDER (PRESIDENT)
  • KASSIE MISIEWICZ (TREASURER)
  • JENNY MILLINGER (SECRETARY)

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

Founded in 1958, ctfa advances the artistic and professional interests of theatre for the young in the USA. The foundation pursues its goals by funding proposals of american theatres, artists, scholars, and special projects of national importance to the field.

What it reported doing in 2024

Founders' fund grants and awards have focused on projects of national significance: developing the vision and talents of artists and educators in the field, encouraging the developing of bold playwrights, and helping to build artistry in the field of theatre for young audiences.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 42% for direct work, and 58% for grants.

The verdict

SUPPORTED - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 81
  • Accountability: 76
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.1%; rating input score 79
  • Program expense ratio: 72.1%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 68.7%; rating input score 69; 48th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.9%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 17.27; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 79.1% of revenue deployed · 72.1% of spending went to programs
  • Governance: 23 of 23 board members independent · 3 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $55K in reported program spending
  • Leadership: top reported pay $0 · 23 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.