Theatre Under the Stars Inc

Nonprofit profile at a glance

EIN
741621647
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Houston, TX, USA
Phone
7135582600
Rating
75
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Theater

Official website

Reported finances

Revenue
$18,758,014
Expenses
$19,696,292
Assets
$10,940,338
Liabilities
$9,228,531

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

Leadership & pay

58 people listed

Executive titles in this filing

  • Stephen Trauber (President)
  • Hillary J Hart (Executive Director)

Highest reported compensation

  • Hillary J Hart (Executive Director): $283,147 total reported compensation
  • Dan Knechtges (Artistic Director): $271,109 total reported compensation
  • Michael Gepner (Director of Marketing): $156,206 total reported compensation

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

Overview

Mission

TUTS is dedicated to enriching life through the experience of quality musical theatre, the development of future artists, and the creation of new works. Through innovative education and community outreach initiatives, TUTS positively impacts lives beyond the stage.

What it reported doing in 2024

Education and community outreach initiatives: Humphreys School of Musical Theatre is committed to providing the Houston area with the best theatrical training and performing arts education. It is the goal of HSMT to give all students who walk through its doors a greater understanding of musical theatre and of themselves equipping young people with the tools they need to be successful in whatever they choose to do in life. Founded in 1996, The River provides affordable, accessible arts education to individuals with disabilities and their siblings. After merging with TUTS in 2010, The River's classes and opportunities expanded to include programming for young adults. This inclusive performance troupe has performed at many notable events across the city.

Operating model

Revenue model
Earned-program. 65% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 89
  • Accountability: 91
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.8%; rating input score 82
  • Program expense ratio: 76.5%; rating input score 76
  • Fundraising efficiency: $4.03 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 22nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.84; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: -1.4% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 81.8% of revenue deployed · 76.5% of spending went to programs
  • Governance: 52 of 52 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $15.1M in reported program spending
  • Leadership: top reported pay $283K · 58 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.8M reported
  • Consistency: 39 of 40 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 53/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.