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

$0Revenue

$0Assets

70/100Mission Score (Good)

A65

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.

AI Transparency Report

Childrens Theatre Of Oahu Inc appears to be a very small organization with limited financial activity, as indicated by its latest reported revenue and assets of $0. However, historical filings show consistent, albeit modest, revenue and expenses, typically in the $20,000-$25,000 range. The organization has consistently reported 0% officer compensation across all available filings, which suggests a volunteer-driven model or very low overhead in this area. The negative liabilities reported in some periods (e.g., -$14,339 in 2014) are unusual and could indicate reporting errors or specific accounting practices that warrant further investigation for a complete financial picture.

Given the small scale, efficiency metrics need to be interpreted carefully. Without a detailed breakdown of expenses beyond total expenses, it's challenging to precisely assess spending efficiency on programs versus administrative or fundraising costs. However, the consistent reporting of 0% officer compensation is a positive indicator of low administrative burden in terms of executive salaries. The organization's assets have shown growth over time, from $4,609 in 2009 to $22,492 in 2014, before the recent $0 reporting, suggesting some capacity building in its active years.

Transparency is moderate. The availability of multiple 990 filings is good, but the latest $0 revenue and assets, following years of activity, raises questions about its current operational status. The lack of detailed expense breakdowns in the provided data limits a deeper analysis of how funds were allocated. The consistent reporting of no officer compensation is a transparent aspect of its financial management.

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.

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 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.	PDF
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.

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.