Academy of Childrens Theatre

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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

1996

Legal Domicile

Principal Officer

Jay Decker

Phone

5099436027

Tax Period

2024-07-01 to 2025-06-30

Academy of Childrens Theatre, founded in 1996, is a small nonprofit in the Arts, Culture & Humanities sector that reported $768K in total revenue in fiscal year 2024. Revenue surged 32% from the prior year, signaling strong growth momentum. Expenses of $692K left a modest 10% surplus.

Mission

To provide quality educational opportunities in the theatre arts for young people of all abilities and levels of interest to produce quality theatre for and by the young with appeal to all ages to expose the community to diverse ideas and cultures through the theatre experience.

Program Service Accomplishments

Program 1

Expenses: $146,923 Revenue: $110,400

ACT's educational programming provides opportunities for children Pre-K through high school including classes, workshops, after school programs and various weekly performance groups. Emphasis is...

ACT's educational programming provides opportunities for children Pre-K through high school including classes, workshops, after school programs and various weekly performance groups. Emphasis is placed on acting, improv, musical theatre and technical theatre. Additionally, ACT's educational outreach partners with area groups including The Arc of Tri-Cities, The Juvenile Justice Center, Sprectrum on Stage for Children on the Autism Spectrum, The 21st Century After School Program, Homelink Homeschools and The Mid-Columbia Mastersingers. Outdoor classroom space was added to offer more teaching and mini-performance space.

Program 2

Expenses: $93,649 Revenue: $63,036

ACT produces five mainstage musicals and/or plays each season totaling 40+ performances with 200+ young actors ages 7+ and providing school day performances and study guides reaching 3000+ local area elementary and middle school students, including special opportunities for Title One schools.

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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 $303,509

Program Service Revenue $203,615

Investment Income $4,409

Other Revenue $256,618

TOTAL REVENUE $768,151

Expense Breakdown

Grants Paid $0

Salaries & Benefits $274,812

Fundraising Expenses $135,759

Program Expenses $240,572

Other Expenses $416,865

TOTAL EXPENSES $691,677

Year-over-Year Comparison

	2024	2023	Change
Revenue	$768,151	$583,621	+0.3%
Expenses	$691,677	$549,414	+0.3%
Net Income	$76,474	$34,207	+1.2%

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

Volunteers

230

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
Anne Spillman	Executive Director	40.00		$49,354	$0	$49,354
Elizabeth Barnes	President	1.00	Officer Director	$0	$0	$0
Brienne Seiner	Vice President	1.00	Officer Director	$0	$0	$0
Rachel Browning	Trustee	1.00	Director	$0	$0	$0
Meggan Tjarks	Secretary	1.00	Officer Director	$0	$0	$0
Emily Maloney	Treasurer	1.00	Officer Director	$0	$0	$0
Gregg Andrews	Treasurer	1.00	Officer Director	$0	$0	$0
Erin Ballo	Trustee	1.00	Director	$0	$0	$0
Valerie Aragon	Trustee	1.00	Director	$0	$0	$0
Jennifer Sandvig	Trustee	1.00	Director	$0	$0	$0
Emma Millbauer	Trustee	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
2025	$768,151	$691,677	$1,777,842	$76,474
2024	$583,621	$549,414	$1,719,536	$34,207
2023	$496,524	$413,139	$1,792,356	$83,385
2022	$347,305	$325,708	$1,700,686	$21,597
2021	$223,482	$230,021	$1,704,269	$-6,539
2020	$365,467	$353,387	$1,762,331	$12,080
2019	$755,919	$403,858	$1,758,394	$352,061
2018	$342,491	$291,147	$1,140,321	$51,344