DELAWARE CHILDREN'S THEATRE LTD (EIN 510122191) - 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

1974

Legal Domicile

Principal Officer

DAVID SWAJESKI

Phone

3026551014

Tax Period

2022-07-01 to 2023-06-30

DELAWARE CHILDREN'S THEATRE LTD, founded in 1974, is a small nonprofit in the Arts, Culture & Humanities sector that reported $200K in total revenue in fiscal year 2022. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $231K exceeded revenue, resulting in a 16% operating deficit.

Mission

THEATER PRODUCTIONS FOR AND BY CHILDREN

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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 (2022)

Revenue Breakdown

Contributions & Grants $45,594

Program Service Revenue $154,297

Investment Income $0

Other Revenue $0

TOTAL REVENUE $199,891

Expense Breakdown

Grants Paid $0

Salaries & Benefits $64,281

Fundraising Expenses $0

Program Expenses $210,544

Other Expenses $166,938

TOTAL EXPENSES $231,219

Year-over-Year Comparison

	2022	2021	Change
Revenue	$199,891	$164,194	+0.2%
Expenses	$231,219	$238,779	0.0%
Net Income	$-31,328	$-74,585	-0.6%

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

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

$30,000

Total Directors

$30,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DOUG HOTMER	DIRECTOR	1.00	Officer Director	$0	$0	$0
DAVID SWAJESKI	PRESIDENT	5.00	Officer Director	$0	$0	$0
DONNA SWAJESKI	VICE PRESIDENT	5.00	Officer Director	$30,000	$0	$30,000
MICHAEL OPELKA	SECRETARY	5.00	Officer Director	$0	$0	$0
GARY WATSON	DIRECTOR	1.00	Director	$0	$0	$0
ANDREW PEACH	SECRETARY	1.00	Officer Director	$0	$0	$0
ANA MARTINS	AT-LARGE	1.00	Director	$0	$0	$0
CHRIS ORAZI	AT-LARGE	1.00	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
2023	$199,891	$231,219	$395,155	$-31,328
2022	$164,194	$238,779	$427,141	$-74,585
2021	$210,922	$113,237	$501,458	$97,685
2020	$230,103	$212,012	$403,910	$18,091
2019	$259,821	$261,392	$389,830	$-1,571
2018	$203,665	$261,744	$395,363	$-58,079

DELAWARE CHILDREN'S THEATRE LTD