South City Theatre Inc
South City Theatre Inc. consistently dedicates a high percentage of spending to programs with no executive compensation, despite fluctuating annual revenues.
EIN: 161672966 · Pelham, AL · NTEE: A65 · Updated: 2026-03-28
Is South City Theatre Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
South City Theatre Inc directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About South City Theatre Inc
South City Theatre Inc (EIN: 161672966) is a nonprofit organization based in Pelham, AL, classified under NTEE code A65. The organization reported total revenue of $67K and total assets of $41K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of South City Theatre Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
South City Theatre Inc is a micro nonprofit that has been operating for 19 years, with 10 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 5.2%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $58K |
| Total Expenses | $66K |
| Surplus / Deficit | $-8,091 |
| Total Assets | $24K |
| Total Liabilities | $13K |
| Net Assets | $10K |
| Operating Margin | -13.9% |
| Debt-to-Asset Ratio | 56.4% |
| Months of Reserves | 4.3 months |
Financial Health Grade: C
In 2024, South City Theatre Inc reported a deficit of $8K with expenses exceeding revenue, holds 4.3 months of operating reserves (adequate), has a debt-to-asset ratio of 56.4% (high leverage).
Financial Trends
Over 10 years of filings (2012–2024), South City Theatre Inc's revenue has grown at a compound annual growth rate (CAGR) of 5.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | -10.0% | +22.7% | -27.8% |
| 2023 | +91.2% | +2.5% | +42.1% |
| 2022 | -27.4% | +112.2% | -45.8% |
| 2021 | -3.8% | -55.9% | +426.7% |
| 2019 | -38.8% | -22.9% | -70.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
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 South City Theatre Inc 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, South City Theatre Inc 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 (2024)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $8K, with expenses exceeding revenue.
- Debt-to-asset ratio: 56.4%.
Executive Compensation Analysis
Executive compensation has consistently been reported as 0% across all available filings, indicating that the organization's leadership is either volunteer-based or compensated through other means not classified as officer compensation, which is highly favorable for a nonprofit of this 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 South City Theatre Inc's IRS 990 filings:
- Increased liabilities in recent years, reaching $13,471 in 202407, which should be monitored relative to assets and revenue.
- Operating at a deficit in the 202407 period, with expenses ($66,264) exceeding revenue ($58,173) by $8,091.
Strengths
The following positive indicators were identified for South City Theatre Inc:
- Strong program spending ratio, with 75% of expenses dedicated to programs in the latest period.
- No reported officer compensation across all available filings, indicating volunteer leadership or highly efficient compensation practices.
- Consistent IRS 990 filings, demonstrating good financial transparency.
- Relatively low administrative (15%) and fundraising (10%) costs, suggesting efficient operations.
- Long-term growth in assets, from $7,757 in 201407 to $23,904 in 202407, despite fluctuations.
Frequently Asked Questions about South City Theatre Inc
Is South City Theatre Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, South City Theatre Inc (EIN: 161672966) some concerns. Mission Score: 85/100. 2 red flags identified, 5 strengths noted.
How does South City Theatre Inc spend its money?
South City Theatre Inc directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to South City Theatre Inc tax-deductible?
South City Theatre Inc is registered as a tax-exempt nonprofit (EIN: 161672966). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is South City Theatre Inc. a good charity?
Based on the IRS 990 data, South City Theatre Inc. appears to be a good charity. It consistently dedicates a high percentage of its expenses to program services (75% in the latest period), reports no officer compensation, and maintains transparent financial filings. While it experiences some revenue fluctuations, its commitment to its mission and efficient spending are positive indicators.
How has South City Theatre Inc.'s financial health changed over time?
South City Theatre Inc.'s financial health shows periods of growth and contraction. Revenue has fluctuated significantly, from a low of $31,591 in 201407 to a high of $79,143 in 201707. Assets have generally increased over the long term, from $7,757 in 201407 to $23,904 in 202407, though they peaked at $43,005 in 202107. Liabilities have also seen an increase in recent years, reaching $13,471 in 202407, which is a point to monitor.
What is South City Theatre Inc.'s spending efficiency?
South City Theatre Inc. demonstrates strong spending efficiency, with 75% of its expenses allocated to program services in the latest period. Administrative costs are 15% and fundraising costs are 10%, which are generally considered healthy ratios for a nonprofit, indicating that the majority of funds directly support its mission.
Filing History
IRS 990 filing history for South City Theatre Inc showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2012–2024), South City Theatre Inc's revenue has grown by 83.1%, moving from $32K to $58K. Total assets increased by 109.4% over the same period, from $11K to $24K. Total functional expenses rose by 115.7%, from $31K to $66K. In its most recent filing year (2024), South City Theatre Inc reported a deficit of $8K, with expenses exceeding revenue. The organization holds $13K in liabilities against $24K in assets (debt-to-asset ratio: 56.4%), resulting in net assets of $10K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $58K | $66K | $24K | $13K | — | — |
| 2023 | $65K | $54K | $33K | $15K | — | View 990 |
| 2022 | $34K | $53K | $23K | $15K | — | — |
| 2021 | $47K | $25K | $43K | $16K | — | — |
| 2019 | $48K | $56K | $8K | $0 | — | View 990 |
| 2017 | $79K | $73K | $28K | $3K | — | View 990 |
| 2016 | $57K | $47K | $22K | $3K | — | View 990 |
| 2014 | $32K | $33K | $8K | $3K | — | View 990 |
| 2013 | $33K | $35K | $9K | $3K | — | View 990 |
| 2012 | $32K | $31K | $11K | $3K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $58K, expenses of $66K, and assets of $24K (revenue -10.0% year-over-year).
- 2023: Revenue of $65K, expenses of $54K, and assets of $33K (revenue +91.2% year-over-year).
- 2022: Revenue of $34K, expenses of $53K, and assets of $23K (revenue -27.4% year-over-year).
- 2021: Revenue of $47K, expenses of $25K, and assets of $43K (revenue -3.8% year-over-year).
- 2019: Revenue of $48K, expenses of $56K, and assets of $8K (revenue -38.8% year-over-year).
- 2017: Revenue of $79K, expenses of $73K, and assets of $28K (revenue +39.5% year-over-year).
- 2016: Revenue of $57K, expenses of $47K, and assets of $22K (revenue +79.5% year-over-year).
- 2014: Revenue of $32K, expenses of $33K, and assets of $8K (revenue -3.6% year-over-year).
- 2013: Revenue of $33K, expenses of $35K, and assets of $9K (revenue +3.1% year-over-year).
- 2012: Revenue of $32K, expenses of $31K, and assets of $11K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for South City Theatre Inc:
Data Sources and Methodology
This transparency report for South City Theatre 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.