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Passes our checks

Sandusky State Theater Inc

EIN 34-1568622 · Sandusky, OH

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak31 out of 100GovernanceGood85 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 34% 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

THE SANDUSKY STATE THEATRE WAS ORIGINALLY CREATED IN 1928 AND WAS REINVENTED SEVERAL TIMES SINCE ITS INCEPTION. THE ARTS, PARTICULARLY THE PERFORMING ARTS, ARE A REFLECTION AND A DOCUMENTATION OF OUR CULTURE AND SOCIETY. THEREFORE, IN ORDER TO SURVIVE THEY MUST EVOLVE, ADAPT, AND TRANSFORM; ECHOING WHAT IS HAPPENING IN THE REAL WORLD. FOR MORE THAN 80 YEARS, THE THEATRE HAS BEEN AN INTEGRAL PART OF THE GREATER SANDUSKY COMMUNITY.

Income
$3.3 million
Spending
$687,137
Spent on programs
34%
Reserves
-166.6 months of spending
Largest source of income
investment income, 51%
Employees
4
Volunteers
20
Highest pay
$116,013, executive director

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

Weak: 31 out of 100. Higher than 4% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    16 of 20

    It owes 23% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 79% of income.

  • Income trend

    0 of 15

    Income fell 34% on the year before.

  • Spending floor

    0 of 15

    34% of spending went to programs and raising each dollar of donations cost 11 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

Good: 85 out of 100. Higher than 38% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    11 of 11 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports 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 (2)
  1. $107,194 spent. PRESENT LIVE STAGE PRODUCTIONS AND FILMS OF CULTURAL AND EDUCATIONAL VALUE AND PROVIDE A FACILITY FOR OTHER ORGANIZATIONS TO PRESENT THEIR STAGE PRODUCTIONS.STORM DAMAGE IN JUNE 2020 HAS CREATED THE OPPORTUNITY FOR THE THEATRE TO REBUILD. THE THEATRE HAS BEEN FOCUSED ON REBUILDING THE HISTORIC STAGE AND GUEST EXPERIENCE SINCE THAT TIME.
  2. $128,835 spent. CARYL CRANE YOUTH THEATRE (CCYT) PROVIDES OPPORTUNITIES FOR YOUNG PEOPLE TO BE PART OF AN ARTS EDUCATION PROGRAM. CCYT IS USING VARIOUS TEMPORARY LOCATIONS IN THE AREA AND WILL BECOME PART OF THE PERMANENT PROGRAMS AND ACTIVITIES TO BE OFFERED ONCE THE THEATRE REOPENS.

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

  1. 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 September 7, 2026.

  2. 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 September 30, 2026.

  3. 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 September 10, 2026.

  4. 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 September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1988.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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 7, 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.