CHILDREN'S THEATRE OF CHARLESTON (EIN 237441348) - 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

1945

Legal Domicile

Principal Officer

MEGAN DIEHL

Phone

3043460164

Tax Period

2024-07-01 to 2025-06-30

CHILDREN'S THEATRE OF CHARLESTON, founded in 1945, is a small nonprofit in the Arts, Culture & Humanities sector that reported $327K in total revenue in fiscal year 2024. Revenue surged 66% from the prior year, signaling strong growth momentum. The organization ran a surplus of $106K, a strong 32% operating margin.

Mission

THE CHILDREN'S THEATRE OF CHARLESTON SERVES AND ENRICHES OUR COMMUNITY, INSPIRING YOUNG PEOPLE TO CREATE FULFILLING AND PRODUCTIVE LIVES THROUGH THE ART OF THEATRE.

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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 (2024)

Revenue Breakdown

Contributions & Grants $224,848

Program Service Revenue $108,372

Investment Income $-6,587

Other Revenue $0

TOTAL REVENUE $326,633

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $3,589

Program Expenses $151,191

Other Expenses $220,948

TOTAL EXPENSES $220,948

Year-over-Year Comparison

	2024	2023	Change
Revenue	$326,633	$196,451	+0.7%
Expenses	$220,948	$199,150	+0.1%
Net Income	$105,685	$-2,699	-40.2%

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
STEVIE JENKINS	BOARD MEMBER	0.00	Director	$0	$0	$0
EMILIE COUCH	BOARD MEMBER	0.00	Director	$0	$0	$0
ZACK BOGAN	BOARD MEMBER	0.00	Director	$0	$0	$0
ROB JAMES	BOARD MEMBER	0.00	Director	$0	$0	$0
RACHEL SAAR	BOARD MEMBER	0.00	Director	$0	$0	$0
KRISTI SILKWOOD	BOARD MEMBER	0.00	Director	$0	$0	$0
LEEANNE RHEINLANDER	GENERAL MANAGER	5.00	Director	$0	$0	$0
KAMILLA RASHID	BOARD MEMBER	0.00	Director	$0	$0	$0
ALEX WILSON	BOARD MEMBER	0.00	Director	$0	$0	$0
CHRIS WELTY	BOARD MEMBER	0.00	Director	$0	$0	$0
MEGAN DIEHL	PRESIDENT	1.00	Officer	$0	$0	$0
JAN JOHNSON	VICE-PRESIDENT	1.00	Officer	$0	$0	$0
HEATHER ABBOTT	TREASURER	1.00	Officer	$0	$0	$0
JOHANNA MIESNER	2ND VICE PRESIDENT	1.00	Officer	$0	$0	$0
LISA WHITE	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
2025	$326,633	$220,948	$525,168	$105,685
2024	$196,451	$199,150	$144,740	$-2,699
2023	$197,190	$174,543	$147,439	$22,647
2022	$249,916	$207,223	$125,482	$42,693

CHILDREN'S THEATRE OF CHARLESTON