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Columbia Childrens Theatre

Columbia, South Carolina · EIN 20-2793199 · Arts, Culture & Humanities · tax-exempt since 2006

F

Charity Clarity grade F (score 37.4 of 100), based on the Form 990 for the year ended August 2025.

Graded against 71,155 arts, culture & humanities nonprofits with revenue $100K–$500K filing the same form. A = top 10%, B = next 20%, C = middle 40%, D = next 20%, F = bottom 10%.

What goes into the grade

MeasureThis charityScore (0–100)
ReservesMonths of spending covered by unrestricted net assets.-3.2 months0
GovernanceBoard independence, key policies and audit, per the 990.56% of practices56
Margin stabilityHow steady the surplus or deficit is year to year.8
Revenue spreadHow much revenue rests on one type of income.46% from one source63
Filing recordOn-time, complete filings, year after year.100%100

Scores compare this charity with its peer group; 100 is best. How Charity Clarity rates charities.

Year by year

201620172019202020212022202320242025grey: revenue · green: spending
Year endedFormRevenueSpendingSurplusNet assetsMonths of spendingStaffGrade
Aug 2025Form 990$430K$234K$196K−$63K-3.23F
Aug 2024Form 990$472K$506K−$34K−$70K-1.717C
Aug 2023Form 990$614K$643K−$29K$35K0.610C
Aug 2022Form 990$519K$585K−$66K$64K1.310C
Aug 2021Form 990$539K$387K$151K$130K4.05B
Aug 2020Form 990$357K$381K−$24K−$14K-0.44C
Aug 2019Form 990$408K$387K$21K$15K0.54C
May 2017Form 990$311K$287K$23K$44K1.83B
May 2016Form 990$256K$247K$8,648$20K1.03C

From the organisation’s own IRS filings. “Months of spending” is total net assets divided by a month of that year’s spending. A blank grade means that year was not rated.

Read the filings

Every figure here comes from the returns this charity filed with the IRS. These sites show the full returns and more about the organisation:

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