Columbia Childrens Theatre

Columbia Childrens Theatre maintains strong program spending despite recent operating deficits.

EIN: 202793199 · Columbia, SC · NTEE: A65 · Updated: 2026-03-28

$489KRevenue

$25KAssets

85/100Mission Score (Excellent)

A65

About Columbia Childrens Theatre

Columbia Childrens Theatre (EIN: 202793199) is a nonprofit organization based in Columbia, SC, classified under NTEE code A65. The organization reported total revenue of $489K and total assets of $25K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Columbia Childrens Theatre's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

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.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Columbia Childrens Theatre with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 15%
programs: 75%
fundraising: 10%

According to IRS 990 filings, Columbia Childrens Theatre allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Columbia Childrens Theatre consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to its officers, which is highly commendable for an organization of its size.

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 Columbia Childrens Theatre's IRS 990 filings:

Operating deficits in the last two reported periods (2022 and 2023)
Fluctuating asset base, with a significant decrease from 2021 to 2023

Strengths

The following positive indicators were identified for Columbia Childrens Theatre:

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

Frequently Asked Questions about Columbia Childrens Theatre

Is Columbia Childrens Theatre a good charity?

Yes, Columbia Childrens Theatre appears to be a good charity, demonstrating strong program spending (75% in 2023) and excellent transparency with 0% officer compensation reported consistently.

What is the trend in the organization's financial stability?

The organization has experienced recent operating deficits, with expenses exceeding revenue by $65,995 in 2022 and $29,160 in 2023, following a surplus of $151,347 in 2021. This trend suggests a need for careful financial management to ensure long-term stability.

How does their asset management look?

Assets have fluctuated significantly, peaking at $142,959 in 2021 and decreasing to $49,961 in 2023. This indicates a need to monitor asset growth and utilization.

Filing History

IRS 990 filing history for Columbia Childrens Theatre showing financial trends over 14 years of public records:

Over 14 years of IRS 990 filings (2011–2023), Columbia Childrens Theatre's revenue has grown by 269.9%, moving from $166K to $614K. Total assets increased by 149.8% over the same period, from $20K to $50K. Total functional expenses rose by 256.7%, from $180K to $643K. In its most recent filing year (2023), Columbia Childrens Theatre reported a deficit of $29K, with expenses exceeding revenue. The organization holds $15K in liabilities against $50K in assets (debt-to-asset ratio: 30.4%), resulting in net assets of $35K.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$614K	$643K	$50K	$15K	—	—
2022	$519K	$585K	$78K	$14K	—	View 990
2021	$539K	$387K	$143K	$13K	—	View 990
2020	$357K	$381K	$26K	$40K	—	—
2019	$408K	$387K	$25K	$10K	—	View 990
2018	$327K	$323K	$35K	$28K	—	View 990
2017	$61K	$71K	$30K	$0	—	View 990
2017	$311K	$287K	$44K	$0	—	View 990
2016	$256K	$247K	$20K	$0	—	View 990
2015	$232K	$239K	$12K	$0	—	View 990
2014	$220K	$215K	$19K	$0	—	View 990
2013	$203K	$205K	$14K	$0	—	View 990
2012	$214K	$206K	$18K	$0	—	View 990
2011	$166K	$180K	$20K	$9K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $614K, expenses of $643K, and assets of $50K (revenue +18.3% year-over-year).
2022: Revenue of $519K, expenses of $585K, and assets of $78K (revenue -3.6% year-over-year).
2021: Revenue of $539K, expenses of $387K, and assets of $143K (revenue +50.7% year-over-year).
2020: Revenue of $357K, expenses of $381K, and assets of $26K (revenue -12.4% year-over-year).
2019: Revenue of $408K, expenses of $387K, and assets of $25K (revenue +24.7% year-over-year).
2018: Revenue of $327K, expenses of $323K, and assets of $35K (revenue +436.3% year-over-year).
2017: Revenue of $61K, expenses of $71K, and assets of $30K (revenue -80.4% year-over-year).
2017: Revenue of $311K, expenses of $287K, and assets of $44K (revenue +21.4% year-over-year).
2016: Revenue of $256K, expenses of $247K, and assets of $20K (revenue +10.4% year-over-year).
2015: Revenue of $232K, expenses of $239K, and assets of $12K (revenue +5.6% year-over-year).
2014: Revenue of $220K, expenses of $215K, and assets of $19K (revenue +8.3% year-over-year).
2013: Revenue of $203K, expenses of $205K, and assets of $14K (revenue -5.3% year-over-year).
2012: Revenue of $214K, expenses of $206K, and assets of $18K (revenue +29.1% year-over-year).
2011: Revenue of $166K, expenses of $180K, and assets of $20K.

Data Sources and Methodology

This transparency report for Columbia Childrens Theatre 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.