COLUMBIA CHILDRENS THEATRE

EIN: 202793199 501(c)(3) Arts, Culture & Humanities

Columbia, SC

Total Revenue
$471,718
Total Expenses
$505,556
Total Assets
$24,708
Net Assets
$-70,417
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2005
Legal Domicile
SC
Principal Officer
Jim Litzinger
Phone
8036914548
Tax Period
2023-09-01 to 2024-08-31

COLUMBIA CHILDRENS THEATRE, founded in 2005, is a small nonprofit in the Arts, Culture & Humanities sector that reported $472K in total revenue in fiscal year 2023.

Mission

Inspired by the intelligence and emotional wisdom of young people, we create professional theatre for youth and families, foster inclusive community, and nurture meaningful learning through the arts. We provide these experiences through professional theatrical productions geared for families and young audiences. In addition, our education initiative includes opportunities for students in grades k-12 including after school classes, summer camps, in-school residencies, and the opportunity to participate in fully-mounted productions throughout the year.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $194,331
Program Service Revenue $260,067
Investment Income $88
Other Revenue $17,232
TOTAL REVENUE $471,718

Expense Breakdown

Grants Paid $0
Salaries & Benefits $259,279
Fundraising Expenses $25,366
Program Expenses $420,542
Other Expenses $235,727
TOTAL EXPENSES $505,556

Year-over-Year Comparison

2023 2022 Change
Revenue $471,718 N/A N/A
Expenses $505,556 N/A N/A
Net Income $-33,838 $0 N/A
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

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Liquidity & Cash Position

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Governance

Voting Members
18
Independent Members
18
Employees
17
Volunteers
30

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
4
$0
Total Directors
18
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Eric Brown Co-President 5
Officer Director
$0 $0 $0
Rachel Brown Co-President 5
Officer Director
$0 $0 $0
Bernard Cobb Board Member 1
Director
$0 $0 $0
Tonya Cobb Board Member 1
Director
$0 $0 $0
James D'Allesio Board Member 1
Director
$0 $0 $0
Diane Davis Board Member 1
Director
$0 $0 $0
Troy Davis Board Member 1
Director
$0 $0 $0
Meredith Howell Secretary 5
Officer Director
$0 $0 $0
Robin Jackson Board Member 1
Director
$0 $0 $0
Martha Jones Board Member 1
Director
$0 $0 $0
Daryl McCulley Treasurer 5
Officer Director
$0 $0 $0
Toni Moore Board Member 1
Director
$0 $0 $0
Kristi Schrader Board Member 1
Director
$0 $0 $0
Randy Schrader Board Member 1
Director
$0 $0 $0
Cathy Wiskes Board Member 1
Director
$0 $0 $0
Ryan Wiskes Board Member 1
Director
$0 $0 $0
Bradley Wright Board Member 1
Director
$0 $0 $0
Tracy Wright Board Member 1
Director
$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 $471,718 $505,556 $24,708 $-33,838
2024 $471,718 $505,556 $24,708 $-33,838
2023 $613,877 $643,037 $49,961 $-29,160
2022 $519,128 $585,123 $78,426 $-65,995
2021 $538,609 $387,262 $142,959 $151,347
2020 $357,373 $380,953 $26,485 $-23,580
2019 $407,835 $386,894 $24,866 $20,941
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