The Children's Theatre of Cincinnati (EIN 316026285) - 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

1948

Legal Domicile

Principal Officer

Allison Kropp

Phone

5135698080

Tax Period

2024-06-01 to 2025-05-31

The Children's Theatre of Cincinnati, founded in 1948, is a mid-sized nonprofit in the Arts, Culture & Humanities sector that reported $10.4M in total revenue in fiscal year 2024. Revenue fell 36% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $5.7M, a strong 55% operating margin.

Mission

The mission of The Children's Theatre of Cincinnati (TCT) is to educate, entertain and engage audiences of all ages through professional theatrical productions and arts education programming. Our vision is to awaken a lifelong love of theatre in children and the young at heart. Today, The Children's Theatre brings art to life for our audiences through three key programs, TCT MainStage at the Taft Theatre, TCT Academy, and TCT On Tour (including WorkShops). Each season we strive to reach over 200,000 people in our region.

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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 $6,991,695

Program Service Revenue $2,346,652

Investment Income $1,002,606

Other Revenue $13,897

TOTAL REVENUE $10,354,850

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,147,552

Fundraising Expenses $521,270

Program Expenses $3,499,891

Other Expenses $2,512,582

TOTAL EXPENSES $4,660,134

Year-over-Year Comparison

	2024	2023	Change
Revenue	$10,354,850	$16,253,344	-0.4%
Expenses	$4,660,134	$4,479,246	+0.0%
Net Income	$5,694,716	$11,774,098	-0.5%

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

Volunteers

350

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

$290,549

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Allison Kropp	Chair	0.60	Officer Director	$0	$0	$0
Greg Adams	Immediate Past Chair	0.10	Officer Director	$0	$0	$0
Andrew Simon	Secretary	0.20	Officer Director	$0	$0	$0
Charlie Schiff	Vice Chairman	0.30	Officer Director	$0	$0	$0
David Crowley	Treasurer	0.30	Officer Director	$0	$0	$0
Jeanette Altenau	Trustee	0.20	Director	$0	$0	$0
Nick Binkley	Trustee - Start 06/24	0.20	Director	$0	$0	$0
Justin Brookhart	Trustee - Start 06/24	0.20	Director	$0	$0	$0
Darcie D'Ascenzo	Trustee	0.20	Director	$0	$0	$0
Peter Brown	Trustee	0.20	Director	$0	$0	$0
Melinda Davis	Trustee	0.20	Director	$0	$0	$0
Sarah Anne Campbell	Trustee	0.20	Director	$0	$0	$0
Dan Driehaus	Trustee	0.20	Director	$0	$0	$0
Grant Cooper	Trustee	0.20	Director	$0	$0	$0
Maris Croswell	Trustee	0.20	Director	$0	$0	$0
Libby Galvin-Brock	Trustee	0.20	Director	$0	$0	$0
Molly Garber	Trustee	0.20	Director	$0	$0	$0
Paul Griscom	Trustee	0.20	Director	$0	$0	$0
Sarah Haines	Trustee	0.20	Director	$0	$0	$0
Peter Horton	Trustee	0.20	Director	$0	$0	$0
Rajan Kamath	Trustee	0.20	Director	$0	$0	$0
Leanne Langdon	Trustee	0.20	Director	$0	$0	$0
Kick Lee	Trustee	0.20	Director	$0	$0	$0
Skip Merten	Trustee	0.20	Director	$0	$0	$0
Katherine Jarnigo	Trustee	0.20	Director	$0	$0	$0
Kenneth Jones	Trustee - Start 06/24	0.20	Director	$0	$0	$0
Meghan Nelson	Trustee	0.20	Director	$0	$0	$0
Rana Schiff	Trustee - Start 06/24	0.20	Director	$0	$0	$0
Kathy Sias	Trustee	0.20	Director	$0	$0	$0
Bethany Smith	Trustee	0.20	Director	$0	$0	$0
Jeremy Smith	Trustee - Start 06/24	0.20	Director	$0	$0	$0
Marcus Thompson	Trustee - Start 06/24	0.20	Director	$0	$0	$0
Diana Victorian	Trustee - Start 06/24	0.20	Director	$0	$0	$0
Owen Wrassman	Trustee	0.20	Director	$0	$0	$0
Jennifer Spieser	Trustee	0.20	Director	$0	$0	$0
Scott Stubbins	Trustee	0.20	Director	$0	$0	$0
Kim Kern	Managing Director & CEO	40.00	Officer	$184,711	$8,320	$193,031
Chad Stewart	CFO	40.00	Officer	$95,561	$1,957	$97,518
Roderick Justice	Artistic Director	40.00	Highest	$133,922	$10,046	$143,968

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	$10,354,850	$4,660,134	$57,745,553	$5,694,716
2024	$16,253,344	$4,479,246	$51,482,511	$11,774,098
2023	$25,810,639	$4,592,539	$38,176,570	$21,218,100
2022	$8,914,508	$4,166,103	$17,028,934	$4,748,405
2021	$2,769,457	$2,653,181	$13,526,182	$116,276
2020	$3,670,293	$3,636,544	$11,906,266	$33,749
2019	$3,799,963	$4,186,261	$13,551,489	$-386,298
2018	$4,034,588	$4,055,374	$14,574,172	$-20,786

The Children's Theatre of Cincinnati