VIVE LES ARTS CHILDRENS THEATER (EIN 200600362) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Principal Officer

LINDSAY VANDERBURG

Tax Period

2023-09-01 to 2024-08-31

VIVE LES ARTS CHILDRENS THEATER, founded in 2008, is a micro nonprofit that reported $21K in total revenue in fiscal year 2023. Revenue fell 71% from the prior year — a significant decline worth monitoring. Expenses of $45K exceeded revenue, resulting in a 113% operating deficit.

Mission

TO PROMOTE QUALITY CHILDRENS PLAYS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $20,772

Program Service Revenue $348

Investment Income $0

Other Revenue $0

TOTAL REVENUE $21,120

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $40,914

Other Expenses $44,956

TOTAL EXPENSES $44,956

Year-over-Year Comparison

	2023	2022	Change
Revenue	$21,120	$73,209	-0.7%
Expenses	$44,956	$82,011	-0.5%
Net Income	$-23,836	$-8,802	+1.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PERK BEARDEN	BOARD MEMBER	1.00	Officer	$0	$0	$0
JAMI SALTER	EXECUTIVE DIRECTOR	5.00	Officer	$0	$0	$0
LINDSAY VANDERBURG	PRESIDENT	1.00	Officer	$0	$0	$0
GINA MELTON	SECRETARY	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$21,120	$44,956	No data	$-23,836
2023	$73,209	$82,011	$53,143	$-8,802
2022	$39,175	$46,569	$61,945	$-7,394
2021	$67,404	$43,063	$69,339	$24,341
2020	$24,528	$57,250	$44,775	$-32,722
2019	$92,210	$61,252	$79,915	$30,958
2018	$96,620	$52,721	$50,116	$43,899

VIVE LES ARTS CHILDRENS THEATER