Skip to the page content
Your donations
Passes our checks

Northwest Childrens Theater and School Inc

EIN 93-1111344 · Portland, OR

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

LegitimacyPassesRegistration and standingFinancial healthWeak39 out of 100GovernanceFair59 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO EDUCATE, ENTERTAIN AND ENRICH THE LIVES OF YOUNG AUDIENCES BY RUNNING A YEAR ROUND THEATER SCHOOL FOR CHILDREN, PRODUCING PLAYS FOR CHILDREN, FAMILY AND SCHOOLS AND PROVIDING THEATER RESIDENCIES IN AREA SCHOOLS TO AUGMENT SCHOOL CURRICULUM.

Income
$2.8 million
Spending
$3.2 million
Spent on programs
78%
Reserves
-9.4 months of spending
Largest source of income
fees for its services, 62%
Employees
141
Volunteers
50
Highest pay
$82,088, artistic director

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: 39 out of 100. Higher than 10% 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

    5 of 20

    It owes 74% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 11% of income.

  • Income trend

    15 of 15

    Income rose 6% on the year before.

  • Spending floor

    15 of 15

    78% of spending went to programs and raising each dollar of donations cost 10 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

Fair: 59 out of 100. Higher than 12% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    7 of 9 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.

  • Independent check of accounts

    9 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

    Reports 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 (1)
  1. $2.5 million spent. DURING THE 2024-25 SEASON, NWCT CONTINUED TO GROW OUR PARTNERSHIPS WITH LOCAL SCHOOLS AND OTHER ARTS ORGANIZATIONS. IT ONCE AGAIN HOSTED THE PORTLAND SUN SCHOOL PROGRAM FOR AN ALL-DAY BUILDING TAKEOVER AND SERVED THE YOUTH EVENTS HUB FOR THE POPULAR PORTLAND BOOK FESTIVAL. NWCT ALSO GREW ITS PARTNERSHIPS WITH PORTLAND AREA SCHOOLS THROUGH AFTER-SCHOOL AND IN-SCHOOL DRAMA CLASSES, SERVING OVER 1200 STUDENTS. IN 2024-25 NWCT IMPROVED ITS ECONOMIC SUSTAINABILITY TO ENSURE MISSION AND POSITIVE SOCIAL IMPACT BY ADAPTING PROGRAMMING AND PAYROLL TO IMPROVE EARNED INCOME, WHILE ALSO TAKING ACTIONS THAT DECREASED ANNUAL OPERATING EXPENSES. THIS COST-SAVING OPTIMIZATION ENABLED NWCT TO FURTHER LEVERAGE ITS INVESTMENTS INTO A NEW FACILITY - THE JUDY - AND TO EXPAND PARTNERSHIPS; GROWING OUR ABILITIES TO EDUCATE, ENTERTAIN AND ENRICH CHILDREN AND FAMILIES THROUGH PERFORMING ART

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

  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 November 6, 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 August 2025.

    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 November 1993.

    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 November 4, 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.