Columbia Childrens Theatre
Columbia Childrens Theatre maintains strong program spending despite recent operating deficits.
EIN: 202793199 · Columbia, SC · NTEE: A65 · Updated: 2026-03-28
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Columbia Childrens Theatre is mapped to EIN 202793199.
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| Metric | Value |
|---|---|
| Total Revenue | $489K |
| Total Expenses | $643K |
| Program Spending | 75% |
| Net Assets | $35K |
| Transparency Score | 85/100 |
Search Intent Cockpit
Columbia Childrens Theatre Form 990, Revenue, CEO Pay, and IRS Filing Signals
Columbia Childrens Theatre 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 Columbia Childrens Theatre in one place.
Form 990 Filing Summary
14 filing years are available, with latest revenue of $614K and expenses of $643K.
Revenue and Expenses
Columbia Childrens Theatre reported $614K in revenue and $643K in expenses, a deficit of $29K.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
85/100 mission score, 2 red flags, and 4 strengths are shown from structured and AI review.
Is Columbia Childrens Theatre 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 | $482K (75%) |
Across stored filings, Columbia Childrens Theatre 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; 2 red flags identified |
| Mission spend | 75% to programs | Excellent |
| Financial durability | Grade C | 14 stored filing years |
| Peer context | Compare with Sigma Delta Pi | South Carolina and Arts & Culture context |
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Columbia Childrens Theatre directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
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.
Organization Overview
Columbia Childrens Theatre is a small nonprofit that has been operating for 20 years, with 14 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 11.5%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $614K |
| Total Expenses | $643K |
| Surplus / Deficit | $-29,160 |
| Total Assets | $50K |
| Total Liabilities | $15K |
| Net Assets | $35K |
| Operating Margin | -4.8% |
| Debt-to-Asset Ratio | 30.4% |
| Months of Reserves | 0.9 months |
Financial Health Grade: C
In 2023, Columbia Childrens Theatre reported a deficit of $29K with expenses exceeding revenue, holds 0.9 months of operating reserves (limited), has a debt-to-asset ratio of 30.4% (moderate leverage).
Financial Trends
Over 14 years of filings (2011–2023), Columbia Childrens Theatre's revenue has grown at a compound annual growth rate (CAGR) of 11.5%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +18.3% | +9.9% | -36.3% |
| 2022 | -3.6% | +51.1% | -45.1% |
| 2021 | +50.7% | +1.7% | +439.8% |
| 2020 | -12.4% | -1.5% | +6.5% |
| 2019 | +24.7% | +19.6% | -28.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
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 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.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $29K, with expenses exceeding revenue.
- Debt-to-asset ratio: 30.4%.
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 legitimate charity?
Columbia Childrens Theatre (EIN: 202793199) is a registered tax-exempt nonprofit based in South Carolina. Our AI analysis gives it a Mission Score of 85/100. It has 14 years of IRS 990 filings on record. Total revenue: $489K. 2 red flags identified. 4 strengths noted. Financial health grade: C.
How does Columbia Childrens Theatre spend its money?
Columbia Childrens Theatre directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to Columbia Childrens Theatre tax-deductible?
Columbia Childrens Theatre is registered as a tax-exempt nonprofit (EIN: 202793199). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Columbia Childrens Theatre's spending goes to programs?
Columbia Childrens Theatre directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Columbia Childrens Theatre compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Columbia Childrens Theatre 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 Columbia Childrens Theatre located?
Columbia Childrens Theatre is headquartered in Columbia, South Carolina and files with the IRS under EIN 202793199. It is classified under NTEE code A65.
How many years of IRS 990 filings does Columbia Childrens Theatre have?
Columbia Childrens Theatre has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $489K in total revenue.
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. % | |
|---|---|---|---|---|---|---|
| 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.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Columbia Childrens Theatre:
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.