Childrens Theatre Of Oahu Inc
Childrens Theatre Of Oahu Inc reports no revenue or assets in its latest filing, following years of modest financial activity.
EIN: 204020320 · Hauula, HI · NTEE: A65 · Updated: 2026-03-28
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Childrens Theatre Of Oahu Inc is mapped to EIN 204020320.
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6 stored filing years available.
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85% program spend, health grade A
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| Metric | Value |
|---|---|
| Total Expenses | $24K |
| Program Spending | 85% |
| Net Assets | $37K |
| Transparency Score | 70/100 |
Search Intent Cockpit
Childrens Theatre Of Oahu Inc Form 990, Revenue, CEO Pay, and IRS Filing Signals
Childrens Theatre Of Oahu Inc is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around Childrens Theatre Of Oahu Inc in one place.
Form 990 Filing Summary
6 filing years are available, with latest revenue of $25K and expenses of $24K.
Revenue and Expenses
Childrens Theatre Of Oahu Inc reported $25K in revenue and $24K in expenses, a surplus of $757.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
70/100 mission score, 3 red flags, and 3 strengths are shown from structured and AI review.
Is Childrens Theatre Of Oahu Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
| Program services | $21K (85%) |
Across stored filings, Childrens Theatre Of Oahu Inc shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.
Decision Cockpit
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| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Some Concerns | Good filing record; 3 red flags identified |
| Mission spend | 85% to programs | Excellent |
| Financial durability | Grade A | 6 stored filing years |
| Peer context | Compare with Friends Of Nelha | Hawaii and Arts & Culture context |
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Request a concise report for Childrens Theatre Of Oahu Inc with revenue, expenses, executive compensation, red flags, peer context, and IRS source links. You can also request CSV exports or watchlist updates for future filings.
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Childrens Theatre Of Oahu Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Childrens Theatre Of Oahu Inc
Childrens Theatre Of Oahu Inc (EIN: 204020320) is a nonprofit organization based in Hauula, HI, classified under NTEE code A65. The organization reported total revenue of $0 and total assets of $0 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Childrens Theatre Of Oahu Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Childrens Theatre Of Oahu Inc is a micro nonprofit that has been operating for 11 years, with 6 years of IRS 990 filings on record (2009–2014). Revenue has grown at a compound annual rate of 3.1%.
Key Financial Metrics (2014)
From the most recent IRS 990 filing on record:
| Total Revenue | $25K |
| Total Expenses | $24K |
| Surplus / Deficit | +$757 |
| Total Assets | $22K |
| Net Assets | $37K |
| Operating Margin | 3.0% |
| Months of Reserves | 11.1 months |
Financial Health Grade: A
In 2014, Childrens Theatre Of Oahu Inc reported a surplus of $757 with revenue exceeding expenses, holds 11.1 months of operating reserves (strong position).
Financial Trends
Over 6 years of filings (2009–2014), Childrens Theatre Of Oahu Inc's revenue has grown at a compound annual growth rate (CAGR) of 3.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2014 | +1.5% | +11.4% | +40.5% |
| 2013 | +13.1% | +3.1% | +22.0% |
| 2012 | +0.8% | +45.0% | +5.5% |
| 2011 | +13.1% | -18.7% | +132.2% |
| 2010 | -10.9% | -14.0% | +16.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2015 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Childrens Theatre Of Oahu Inc with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Childrens Theatre Of Oahu Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2014)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $757, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating a volunteer-led organization or one with no paid officers, which is highly unusual for an organization with consistent revenue and expenses, even at a small scale.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Childrens Theatre Of Oahu Inc's IRS 990 filings:
- Latest filing reports $0 revenue and assets, raising questions about current operational status.
- Unusual negative liabilities reported in some periods (e.g., -$14,339 in 2014), which could indicate reporting issues.
- Lack of detailed expense breakdown in provided data limits granular analysis of spending efficiency.
Strengths
The following positive indicators were identified for Childrens Theatre Of Oahu Inc:
- Consistent reporting of 0% officer compensation, indicating low executive overhead.
- History of consistent, albeit modest, revenue generation for several years.
- Assets showed growth over its active period, from $4,609 in 2009 to $22,492 in 2014.
Frequently Asked Questions about Childrens Theatre Of Oahu Inc
Is Childrens Theatre Of Oahu Inc a legitimate charity?
Childrens Theatre Of Oahu Inc (EIN: 204020320) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 70/100. It has 6 years of IRS 990 filings on record. 3 red flags identified. 3 strengths noted. Financial health grade: A.
How does Childrens Theatre Of Oahu Inc spend its money?
Childrens Theatre Of Oahu Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Childrens Theatre Of Oahu Inc tax-deductible?
Childrens Theatre Of Oahu Inc is registered as a tax-exempt nonprofit (EIN: 204020320). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Childrens Theatre Of Oahu Inc's spending goes to programs?
Childrens Theatre Of Oahu Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Childrens Theatre Of Oahu Inc compare to similar nonprofits?
With a transparency score of 70/100 (Good), Childrens Theatre Of Oahu Inc is above average for NTEE category A65 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Childrens Theatre Of Oahu Inc located?
Childrens Theatre Of Oahu Inc is headquartered in Hauula, Hawaii and files with the IRS under EIN 204020320. It is classified under NTEE code A65.
How many years of IRS 990 filings does Childrens Theatre Of Oahu Inc have?
Childrens Theatre Of Oahu Inc has 6 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends.
Is Childrens Theatre Of Oahu Inc currently active?
The latest filing showing $0 revenue and assets suggests the organization may no longer be active or is in a dormant phase, despite previous years of consistent financial activity.
How did Childrens Theatre Of Oahu Inc manage its expenses relative to revenue?
Historically, expenses were generally close to revenue. For example, in 2014, revenue was $25,022 and expenses were $24,265, indicating most incoming funds were spent on operations.
What caused the negative liabilities reported in some years?
The negative liabilities (e.g., -$14,339 in 2014) are unusual for a nonprofit and could indicate specific accounting treatments, such as prepaid expenses or overpayments, or potential reporting errors that would require further clarification from the organization.
What was the trend in the organization's assets?
Assets showed a positive trend from $4,609 in 2009 to $22,492 in 2014, indicating some financial growth and accumulation of resources during its active period, before the recent $0 report.
Filing History
IRS 990 filing history for Childrens Theatre Of Oahu Inc showing financial trends over 6 years of public records:
Over 6 years of IRS 990 filings (2009–2014), Childrens Theatre Of Oahu Inc's revenue has grown by 16.5%, moving from $21K to $25K. Total assets increased by 388% over the same period, from $5K to $22K. Total functional expenses rose by 16.4%, from $21K to $24K. In its most recent filing year (2014), Childrens Theatre Of Oahu Inc reported a surplus of $757, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2014 | $25K | $24K | $22K | $-14,339 | — | View 990 |
| 2013 | $25K | $22K | $16K | $-8,611 | — | View 990 |
| 2012 | $22K | $21K | $13K | $4K | — | View 990 |
| 2011 | $22K | $15K | $12K | $0 | — | View 990 |
| 2010 | $19K | $18K | $5K | $0 | — | View 990 |
| 2009 | $21K | $21K | $5K | $-470 | — | View 990 |
Year-by-Year Financial Summary
- 2014: Revenue of $25K, expenses of $24K, and assets of $22K (revenue +1.5% year-over-year).
- 2013: Revenue of $25K, expenses of $22K, and assets of $16K (revenue +13.1% year-over-year).
- 2012: Revenue of $22K, expenses of $21K, and assets of $13K (revenue +0.8% year-over-year).
- 2011: Revenue of $22K, expenses of $15K, and assets of $12K (revenue +13.1% year-over-year).
- 2010: Revenue of $19K, expenses of $18K, and assets of $5K (revenue -10.9% year-over-year).
- 2009: Revenue of $21K, expenses of $21K, and assets of $5K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Childrens Theatre Of Oahu Inc:
Data Sources and Methodology
This transparency report for Childrens Theatre Of Oahu Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.