TUSCALOOSA CHILDREN'S THEATRE INC (EIN 582017201) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1987

Legal Domicile

Principal Officer

EVA LIPSCOMB

Phone

2054620100

Tax Period

2023-09-01 to 2024-08-31

TUSCALOOSA CHILDREN'S THEATRE INC, founded in 1987, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $83K in total revenue in fiscal year 2019. Revenue fell 57% from the prior year — a significant decline worth monitoring. Expenses of $70K left a modest 15% surplus.

Mission

TO INTRODUCE CHILDREN TO THE ART OF THEATRE.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $156,438

Program Service Revenue $299,271

Investment Income $11,858

Other Revenue $0

TOTAL REVENUE $467,567

Expense Breakdown

Grants Paid $0

Salaries & Benefits $145,237

Fundraising Expenses $25,371

Program Expenses $129,772

Other Expenses $300,528

TOTAL EXPENSES $445,765

Year-over-Year Comparison

	2023	2022	Change
Revenue	$467,567	$335,731	+0.4%
Expenses	$445,765	$253,017	+0.8%
Net Income	$21,802	$82,714	-0.7%

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

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
MARIANNE DAVID	PRESIDENT	5.00	Officer Director	$0	$0	$0
RICHARD LIVINGSTON	DIRECTOR	5.00	Director	$0	$0	$0
JAMES LEEPER	DIRECTOR, EMERITUS	5.00	Director	$0	$0	$0
JEANETTE BELL	DIRECTOR	5.00	Director	$0	$0	$0
AMY DAVIS	DIRECTOR, EMERITUS	5.00	Director	$0	$0	$0
LESLIE HOGUE	DIRECTOR	5.00	Director	$0	$0	$0
HOLLY JAMES	DIRECTOR	5.00	Director	$0	$0	$0
EVA LIPSCOMB	TREASURER	5.00	Officer Director	$0	$0	$0
ASHLEY MAUGHAN	DIRECTOR	5.00	Director	$0	$0	$0
RENE MCNEAL	DIRECTOR	5.00	Director	$0	$0	$0
BETTY MEADOWS	SECRETARY	5.00	Officer Director	$0	$0	$0
BETSY MORRISON	DIRECTOR	5.00	Director	$0	$0	$0
REGINA NOLAND	DIRECTOR, EMERITUS	5.00	Director	$0	$0	$0
JULIE SALTER	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
BETH CHANNELL	DIRECTOR	5.00	Director	$0	$0	$0
BOBBY IMBODY	DIRECTOR	5.00	Director	$0	$0	$0
ADRIANNE THOMPSON	DIRECTOR	5.00	Director	$0	$0	$0
BRIAN GROESCHELL	DIRECTOR	5.00	Director	$0	$0	$0
CAMILLE MENDLE	DIRECTOR, EMERITUS	5.00	Director	$0	$0	$0
CHRISTY MOODY	DIRECTOR	5.00	Director	$0	$0	$0
COLE CABINESS	DIRECTOR, PROGRAM	5.00	Director	$0	$0	$0
DEBORAH SMITHSON	DIRECTOR	5.00	Director	$0	$0	$0
DREW BAKER	DIRECTOR, ARTISTIC	5.00	Director	$0	$0	$0
ERIN FLOWERS	DIRECTOR	5.00	Director	$0	$0	$0
JENNIFER WRIGHT	DIRECTOR	5.00	Director	$0	$0	$0
KATHRYN MILLER	DIRECTOR	5.00	Director	$0	$0	$0
LEE FREEMAN	DIRECTOR	5.00	Director	$0	$0	$0
LINDSEY DEAL	DIRECTOR	5.00	Director	$0	$0	$0
SAGE HICKMAN	DIRECTOR	5.00	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
2024	$467,567	$445,765	$412,010	$21,802
2023	$335,731	$253,017	$371,726	$82,714
2022	$217,080	$197,070	$289,101	$20,010
2021	$120,703	$62,000	$270,025	$58,703
2020	$82,506	$70,261	$208,705	$12,245

TUSCALOOSA CHILDREN'S THEATRE INC