Columbia Childrens Theatre
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
- Only 38% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
Inspired by the intelligence and emotional wisdom of young people, we create professional theatre for youth and families, foster inclusive community, and nurture meaningful learning through the arts. We provide these experiences through professional theatrical productions geared for families and young audiences. In addition, our education initiative includes opportunities for students in grades k-12 including after school classes, summer camps, in-school residencies, and the opportunity to participate in fully-mounted productions throughout the year.
- Income
- $430,051
- Spending
- $234,302
- Spent on programs
- 38%
- Reserves
- -3.2 months of spending
- Largest source of income
- fees for its services, 56%
- Employees
- 3
- Volunteers
- 30
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 30 out of 100. Higher than 4% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 322% of what it owns.
Living within its means
15 of 15Income exceeded spending by 46% of income.
Income trend
15 of 15Income rose 12% on the year before.
Spending floor
0 of 1538% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 73 out of 100. Higher than 51% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $40,024 spent. Each season Columbia Children's Theatre's Mainstage Performance Series presents five high-quality, professional theatrical productions specifically designed for families and young audiences, with most productions being musicals adapted from beloved works of children's literature. All productions are created and performed by paid professional actors and artistic staff, ensuring exceptional artistic quality and an engaging live theatre experience. In addition to public performances, the series offers half-price weekday matinees for school groups, enabling thousands of students to attend as part of educational field trips. Approximately 75% of these students come from underserved districts, ensuring equitable access to the arts for children who might not otherwise have the opportunity to experience live professional theatre. Each year, the Mainstage Performance Series reaches approximately 10,000 audience members from across South Carolina, fostering a love of the arts while supporting literacy and curriculum connections. Through these performances, Columbia Children's Theatre has built strong, ongoing relationships with school districts throughout the state.
- $29,781 spent. Columbia Children's Theatre's YouTheatre program provides students in grades 1-12 with the opportunity to audition for and perform in fully produced plays and musicals, working alongside professional directors, choreographers, music directors, and stage managers. Through an intensive five-week rehearsal process, young actors gain valuable performance experience, develop teamwork and communication skills, and deepen their understanding of the theatrical arts, culminating in four public performances for each production. Each year, YouTheatre stages four productions: two for the Peanut Butter and Jelly Players, featuring students in grades 1-7; one for CCTeens, featuring students in grades 8-12; and one large-scale summer musical that brings all age groups together. In the most recent season, the Peanut Butter and Jelly Players presented Beauty and the Beast and Finding Nemo, the CCTeens performed Firebringer, and the combined summer production was Seussical the Musical. Approximately 200 students from six counties participate annually, and their productions are enjoyed by about 1,800 audience members.
- $20,000 spent. Columbia Children's Theatre's Education initiative offers a wide range of training opportunities in acting, singing, dance, improvisation, directing, designing, and creative play for students from age three through 12th grade, with all classes taught by professional artists and experienced theatre educators from local school districts. In the most recent season, this program provided 22 after-school classes and 31 week-long summer camps, serving a total of 1,041 students. Additionally, year-long in-school residencies at two local elementary schools introduced 285 students to the fundamentals of theatre, culminating in performances for friends and family. As part of the Education initiative, Columbia Children's Theatre also offers highly sought-after, hands-on internships to middle and high school students, providing them with once-in-a-lifetime opportunities to work side-by-side with industry professionals and gain practical experience in technical theatre. In the past season, 20 student interns honed their skills as scenic artists, builders, costumers, lighting designers, and assistant stage managers, preparing them for future success in the arts and beyond.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending August 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 2006.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.