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Cookeville Childrens Theatre

EIN 58-1504278 · Cookeville, TN

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

LegitimacyPassesRegistration and standingFinancial healthWeak27 out of 100GovernanceFair59 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

COMMITTED TO PROVIDING ARTISTICALLY EXCELLENT THEATRICAL PRODUCTIONS THAT FOSTER CREATIVITY, SELF-DISCOVERY, CRITICAL THINKING, PEER COLLABORATION, SOCIAL INTERACTION, AND MORAL CHARACTER DEVELOPMENT IN YOUNG PEOPLE, WHILE ENGAGING THE AUDIENCE AND THE UPPER CUMBERLAND COMMUNITY THROUGH OUTSTANDING PERFORMANCES, EDUCATION, AND COMMUNITY OUTREACH PROGRAMS.

Income
$160,757
Spending
$182,149
Spent on programs
63%
Reserves
-7.1 months of spending
Largest source of income
fees for its services, 98%
Employees
0
Volunteers
0
Highest pay
$39,478, artistic 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: 27 out of 100. Higher than 5% of charities in its peer group (education, under $250k).

  • Reserves

    0 of 35

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

  • Debt

    5 of 20

    It owes 58% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 13% of income.

  • Income trend

    10 of 15

    Income fell 1% on the year before.

  • Spending floor

    8 of 15

    63% of spending went to programs and raising each dollar of donations cost 0 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

Fair: 59 out of 100. Higher than 43% of charities in its peer group (education, under $250k).

  • Independent board

    25 of 25

    8 of 8 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no 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

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • 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 (3)
  1. $79,905 spent. COMMUNITY BASED OPPORTUNITIES WERE PROVIDED FOR AN APPRECIATION OF THE ARTS FOR BOTH THE PUBLIC AND SCHOOL AGE CHILDREN VIA PRODUCTIONS OF "THE SOUND OF MUSIC" CONSISTING OF BOTH PUBLIC AND SCHOOL PERFORMANCES (AT LESS THAN MATINEE ADMISSION PRICES). AN INTERACTIVE STUDY GUIDE WAS PROVIDED FOR TEACHERS WHOSE CLASSES ATTENDED THE FALL SHOW. CASTING CONSISTED OF 4TH - 12TH GRADE STUDENTS FOR ALL SHOWS, WHICH PROVIDED AN OPPORTUNITY TO DEVELOP AN APPRECIATION FOR THEATRICAL ARTS IN BOTH THE ACTOR AND VIEWER.
  2. $26,255 spent. WORKSHOPS WERE CONDUCTED - ONE FOR GRADES 1-8. GRADES 9-12 ARE INTERNS FOR THIS WORKSHOP. EACH FOCUSED ON ENHANCING AN APPRECIATION FOR THEATRICAL PRODUCTIONS BY PRODUCING A SHOW FOR END OF THE WEEK, WITH PARTICIPANTS EXHIBITING THEIR WORK, INDIVIDUALLY AND COLLECTIVELY. SOME OF THE PARTICIPANTS FROM THE OLDER WORKSHOP SERVED AS MENTORS FOR THE ATTENDEES OF THE YOUNGER WORKSHOP. APPROXIMATELY 140 PARTICIPATED IN THE GRADE 1-8 WORKSHOP AND APPROXIMATELY 25 PARTICIPATED IN THE GRADE 9-12 INTERNSHIP.
  3. $7,966 spent. ARTS EDUCATION ACADEMY - TO PROMOTE YOUNG ARTISTS' SPIRIT, CREATIVITY, AND FRESH PERSPECTIVE THROUGH ARTS EDUCATION. THE ACADEMY OFFERED SEVERAL DIFFERENT COURSES FOR GRADES KINDERGARTEN - 8TH GRADE. EACH COURSE OFFERED 6 CLASS SESSIONS.

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 October 13, 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 October 13, 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 October 13, 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 October 13, 2026.

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

    Recognized by the IRS since July 1983.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 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.