SOUTH CAROLINA CHILDREN'S THEATRE (EIN 570856956) - 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

1987

Legal Domicile

Principal Officer

KATHLEEN O'KELLY

Phone

8642352885

Tax Period

2024-09-01 to 2025-08-31

SOUTH CAROLINA CHILDREN'S THEATRE, founded in 1987, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.6M in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $2.1M exceeded revenue, resulting in a 30% operating deficit.

Mission

EMPOWERING AND INSPIRING A NEW GENERATION OF CHANGEMAKERS THROUGH 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 $485,696

Program Service Revenue $955,519

Investment Income $29,716

Other Revenue $132,730

TOTAL REVENUE $1,603,661

Expense Breakdown

Grants Paid $0

Salaries & Benefits $782,533

Fundraising Expenses $88,285

Program Expenses $1,080,714

Other Expenses $1,294,846

TOTAL EXPENSES $2,077,379

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,603,661	$1,438,122	+0.1%
Expenses	$2,077,379	$2,125,994	0.0%
Net Income	$-473,718	$-687,872	-0.3%

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

300

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

$92,688

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MATT IRWIN	CHAIR	1.00	Officer Director	$0	$0	$0
MELANIE BROWN	VICE CHAIR	1.00	Officer Director	$0	$0	$0
COURTNEY ATKINSON	IMMEDIATE PAST CHAIR	1.00	Officer Director	$0	$0	$0
ANDREW SHULL	TREASURER	1.00	Officer Director	$0	$0	$0
MEREDITH TYE	SECRETARY	1.00	Officer Director	$0	$0	$0
DEBBRA ALVARADO	BOARD MEMBER	1.00	Director	$0	$0	$0
HEATH BEARD	BOARD MEMBER	1.00	Director	$0	$0	$0
DAVID CRABB	BOARD MEMBER	1.00	Director	$0	$0	$0
CHARLES DAVIS	BOARD MEMBER	1.00	Director	$0	$0	$0
VICTORIA SCHMITZ HAMMOND	BOARD MEMBER	1.00	Director	$0	$0	$0
GIANNI IONA	BOARD MEMBER	1.00	Director	$0	$0	$0
KIA KEYTON	BOARD MEMBER	1.00	Director	$0	$0	$0
WILLIAM JOHNSTON	BOARD MEMBER	1.00	Director	$0	$0	$0
CHARLENE JONES	BOARD MEMBER	1.00	Director	$0	$0	$0
NAN PATEL	BOARD MEMBER	1.00	Director	$0	$0	$0
LAVONDA PAUL	BOARD MEMBER	1.00	Director	$0	$0	$0
MATT SMITH	BOARD MEMBER	1.00	Director	$0	$0	$0
KATHLEEN O'KELLY	CEO	40.00	Officer	$92,688	$0	$92,688

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	$1,603,661	$2,077,379	$13,588,417	$-473,718
2024	$1,438,122	$2,125,994	$14,274,386	$-687,872
2023	$1,611,388	$1,838,088	$15,046,810	$-226,700
2022	$1,774,133	$1,568,695	$15,227,266	$205,438
2021	$1,094,726	$1,236,535	$15,786,391	$-141,809
2020	$1,840,345	$1,035,052	$16,693,383	$805,293
2019	$4,254,041	$1,027,091	$13,404,595	$3,226,950
2018	$3,579,349	$1,068,849	$9,499,354	$2,510,500

SOUTH CAROLINA CHILDREN'S THEATRE