Quick charity verification for Columbia Childrens Theatre (EIN: 202793199)
Verdict: Columbia Childrens Theatre appears trustworthy
85/100Mission Score
$489KRevenue
$25KAssets
2Red Flags
4Strengths
Red Flags
Operating deficits in the last two reported periods (2022 and 2023)
Fluctuating asset base, with a significant decrease from 2021 to 2023
Strengths
Consistent 0% officer compensation reported across all filings
Strong program spending ratio (75% in 2023)
Good transparency with 14 available IRS 990 filings
History of delivering programs for over a decade
Spending Breakdown
How Columbia Childrens Theatre allocates its funds across programs, administration, and fundraising.
75%
Program Spending
Healthy — majority goes to mission
15%
Admin Costs
Reasonable — admin costs in check
10%
Fundraising
Within typical range
How to read this: Well-run charities typically spend 75% or more on programs, keep admin under 25%, and fundraising under 15%. A high program ratio means more of every dollar goes directly to the mission.
How to Interpret This Report
What Red Flags Mean
Red flags are potential warning signs identified by AI analysis of IRS 990 filings. They may indicate issues like declining revenue, high executive pay relative to program spending, lack of transparency, or governance concerns. A single red flag does not necessarily mean an organization is untrustworthy, but multiple flags warrant further investigation before donating.
What Mission Score Measures
The Mission Score (0-100) evaluates how effectively a nonprofit fulfills its stated purpose. It combines multiple factors: program spending efficiency (how much goes to programs vs. overhead), financial health and sustainability, governance quality, transparency in reporting, and consistency of operations over time. A score of 70+ indicates strong alignment with the organization’s mission.
Using This Data for Donation Decisions
Use this report as one input in your decision. Look at the overall Mission Score for a quick assessment, review red flags and strengths for specific concerns, check the spending breakdown to see where money goes, and compare executive compensation to the organization’s size. Consider viewing the full transparency report for deeper analysis, and always verify tax-exempt status with the IRS before making large donations.
Frequently Asked Questions about Columbia Childrens Theatre
Is Columbia Childrens Theatre a legitimate charity?
Based on AI analysis of IRS 990 filings, Columbia Childrens Theatre (EIN: 202793199) appears trustworthy. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
Is Columbia Childrens Theatre a good charity to donate to?
Columbia Childrens Theatre has a Mission Score of 85/100. Revenue: $489K. Assets: $25K. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Columbia Childrens Theatre?
The Employer Identification Number (EIN) for Columbia Childrens Theatre is 202793199. This is the unique tax ID assigned by the IRS.
What is a Mission Score?
The Mission Score is a 0-100 rating that measures how effectively a nonprofit fulfills its stated mission. It factors in program spending efficiency, financial transparency, governance practices, and outcome reporting. Scores above 70 indicate strong mission alignment, 40-69 suggest mixed performance, and below 40 signals potential concerns.
How does Columbia Childrens Theatre spend its money?
Columbia Childrens Theatre allocates 75% to programs, 15% to administration, and 10% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Columbia Childrens Theatre's tax-exempt status?
You can verify Columbia Childrens Theatre's tax-exempt status using EIN 202793199 on the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. You can also request copies of their Form 990 directly from the organization, as they are required by law to provide them upon request.
AI Transparency Report
Columbia Childrens Theatre demonstrates a consistent commitment to its mission of providing children's theatre, as evidenced by its program spending. Over the past five years, the organization has maintained a healthy program spending ratio, with 75% of its expenses dedicated to programs in the latest period. While the organization has experienced some fluctuations in revenue and expenses, with a deficit of $29,160 in 2023 and $65,995 in 2022, it has generally managed its finances responsibly. The organization's assets have fluctuated, reaching a high of $142,959 in 2021 before declining to $49,961 in 2023, indicating a need for careful asset management.
The organization's transparency is strong, with 14 filings available and consistent reporting of 0% officer compensation, which is a positive indicator of financial integrity. However, the recent trend of operating deficits in 2022 and 2023, where expenses exceeded revenue by $65,995 and $29,160 respectively, suggests a potential need to review revenue generation or cost control strategies to ensure long-term financial stability. Despite these recent deficits, the organization's overall financial health appears stable given its consistent program delivery and low administrative overhead.
Spending efficiency is generally good, with a significant portion of funds directly supporting its programs. The administrative and fundraising costs are within reasonable bounds for an organization of this size. The consistent reporting of no officer compensation further enhances its transparency and suggests that resources are being directed towards its mission rather than executive salaries.