Cell Theatre Company Ltd
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE CELL THEATRE IS A NOT-FOR-PROFIT DEDICATED TO THE INCUBATION AND PRESENTATION OF NEW WORK ACROSS ALL ARTISTIC DISCIPLINES THAT MINE THE MIND, PIERCE AND AWAKEN THE SOUL.
- Income
- $726,236
- Spending
- $707,354
- Spent on programs
- 62%
- Reserves
- -0.2 months of spending
- Largest source of income
- donations and private grants, 76%
- Employees
- 8
- Volunteers
- 20
- Highest pay
- $108,121, treasurer/artistic directo
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 54 out of 100. Higher than 22% 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
16 of 20It owes 28% of what it owns.
Living within its means
15 of 15Income exceeded spending by 3% of income.
Income trend
15 of 15Income rose 15% on the year before.
Spending floor
8 of 1562% of spending went to programs and raising each dollar of donations cost 18 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 45 out of 100. Higher than 11% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
18 of 253 of 4 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no 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.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
12 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, 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 (1)
- $441,145 spent. IN 2024 WE HAD AN INCREDIBLY BUSY SEASON OF PRODUCTIONS, IN ADDITION TO A HEALTHY ARTIST-IN-RESIDENCE PROGRAM. WE HOSTED THREE PRODUCTIONS AT THE CELL THEATRE, IN ADDITION TO A CO-PRODUCTION OFF-SITE. THE FIRST ONE, THE TIGER'S BRIDE TOOK OVER ALL FOUR FLOORS OF THE BUILDING, THE OFF-SITE CO-PRODUCTION ARCTIC EXPLORATIONS UTILIZED A LOT OF RESOURCES EARLY IN THE YEAR AND THE FINAL PRODUCTION COMMUNION WAS DIRECTED BY OUR ARTISTIC DIRECTOR KIRA SIMRING. 12 ARTIST-IN-RESIDENCIES WERE GRANTED, ONE OF WHICH BEING WHERE WE MEET, A HIGHLY ANTICIPATED WORKSHOP OF A PLAY THAT INCORPORATES ORIGINAL MUSIC IN A CONCERT-STYLE SETTING. OUR RENTAL PROGRAM SAW IT'S BEST YEAR YET WITH OVER $90,000 IN REVENUE.
Source: Form 990 for the year ending December 31, 2024, 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 December 2024.
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 May 2007.
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.