Civic Intelligence

Actors Theatre of Columbus

EIN 31-1054953 • 501(c)3 • Columbus, OH

Profile

Provide outdoor theatre free to public

1000 City Park AvenueColumbus, OH 43206

www.theactorstheatre.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

30th percentile

-11%

Higher net margin than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

87th percentile

$15,996

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

39th percentile

-11%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

57th percentile

3.4%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$198,792

Down $24,959 (-11%) from 2024

Liabilities

Up

$13,935

Up $6,319 (+83%) from 2024

Net Assets

Down

$184,857

Down $31,278 (-14%) from 2024

Revenue

Up

$294,818

Up $9,557 (+3.4%) from 2024

Expenses

Up

$326,096

Up $13,274 (+4.2%) from 2024

Net Income

Down

-$31,278

Down $3,717 (-13%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2017: $74,792Liabilities 2017: $10,236Net Assets 2017: $64,5562017Assets 2018: $105,950Liabilities 2018: $3,804Net Assets 2018: $102,1462018Assets 2019: $106,209Liabilities 2019: $13,371Net Assets 2019: $92,8382019Assets 2020: $148,323Liabilities 2020: $497Net Assets 2020: $147,8262020Assets 2021: $220,752Liabilities 2021: $6,656Net Assets 2021: $214,0962021Assets 2022: $244,605Liabilities 2022: $10,247Net Assets 2022: $234,3582022Assets 2023: $247,797Liabilities 2023: $4,101Net Assets 2023: $243,6962023Assets 2024: $223,751Liabilities 2024: $7,616Net Assets 2024: $216,1352024Assets 2025: $198,792Liabilities 2025: $13,935Net Assets 2025: $184,8572025

Highlighted filing

2025

Assets$198,792
Liabilities$13,935
Net Assets$184,857

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2017: $246,782Expenses 2017: $210,906Net Income 2017: $35,8762017Revenue 2018: $272,087Expenses 2018: $234,497Net Income 2018: $37,5902018Revenue 2019: $254,590Expenses 2019: $263,898Net Income 2019: -$9,3082019Revenue 2020: $226,055Expenses 2020: $171,067Net Income 2020: $54,9882020Revenue 2021: $281,773Expenses 2021: $215,503Net Income 2021: $66,2702021Revenue 2022: $302,106Expenses 2022: $281,844Net Income 2022: $20,2622022Revenue 2023: $314,394Expenses 2023: $305,056Net Income 2023: $9,3382023Revenue 2024: $285,261Expenses 2024: $312,822Net Income 2024: -$27,5612024Revenue 2025: $294,818Expenses 2025: $326,096Net Income 2025: -$31,2782025

Highlighted filing

2025

Revenue$294,818
Expenses$326,096
Net Income-$31,278

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 5, 2026
Return Version
2024v5.0
Gross Receipts
$294,818
Mission and Program Overview

Mission

Provide outdoor theatre free to public

Provide outdoor theatre free to the public

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$41,888$42,655▲ $767
Land, Buildings, and Equipment, Net$50,645$40,524▼ $10,121
Cash and Non-Interest-Bearing Accounts$34,197$34,205▲ $8
Pledges and Grants Receivable$44,794$31,387▼ $13,407
Accounts Receivable$8,800--
Prepaid Expenses and Deferred Charges$2,250$4,050▲ $1,800
Total Assets$223,751$198,792▼ $24,959
Other Assets Total$41,177$45,971▲ $4,794
Liabilities
Deferred Revenue$2,500$10,000▲ $7,500
Other Liabilities$4,446$3,507▼ $939
Accounts Payable and Accrued Expenses$670$428▼ $242
Total Liabilities$7,616$13,935▲ $6,319
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$216,135$184,857▼ $31,278
Total Net Assets Fund Balance$216,135$184,857▼ $31,278
Total Liabilities and Net Assets / Fund Balance$223,751$198,792▼ $24,959

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$40,524$75,743$116,267
Other Assets Org$500--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$36,077-▲ $5,816-$41,893
2023$27,692-▲ $8,385-$36,077
2022$22,099-▲ $5,593-$27,692
2021$25,089$571▼ $3,561-$22,099
2020$17,324$3,324▲ $4,441-$25,089
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Philip J HickmanCo-artisticPT$15,996$15,996
Rowan WinterwoodCo-artisticPT$10,008$10,008
Adam SimonManaging DirectorPT$6,400$6,400

Board Members and Trustees

NameTitle
Jeff LambBoard Presid
Kekoa KaluhiokalaniBoard Secret
Treasure PattisonBoard Treasu
Revenue and Support

Revenue Composition

Contributions and Grants
$235,400
Program Service Revenue
$39,437
Investment Income
$5,816
Other Revenue
$14,165
All Other Contributions
$235,400
Change in Net Assets
$-31,278

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$14,625
Other Non Cash Contri Table1$14,320
Other Non Cash Contri Table1$6,000
Other Non Cash Contri Table1$500
Total Noncash Contributions4$35,445

Audited Revenue Reconciliation

Revenue per Audited Statements
$294,818
Total Revenue per Audited Statements
$294,818
Total Revenue per Form 990
$294,818
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$326,096
Total Fundraising Expense$11,217
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$54,754$22,228$11,217$88,199
Occupancy$21,600$7,616-$29,216
Other Expenses$28,181--$28,181
Advertising-$21,525-$21,525
Depreciation Depletion$8,357$2,786-$11,143
Insurance-$6,876-$6,876
Office Expenses-$5,849-$5,849
Fees for Services Accounting-$5,100-$5,100
Total Functional Expenses$242,899$71,980$11,217$326,096

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$326,096
Total Expenses per Audited Statements$326,096
Total Expenses per Form 990$326,096
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Copier Lease Liability$3,507
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

An electric copy is sent to the board president, board treasurer and artistic director. Once questions are answered, the 990 is approved. Conflicts are disclosed on a form kept on file at the office.

Form 990, Page 6, Part VI, Line 12C

Board members review the policy yearly to verify all information is correct. The board of directors determines and approves all employment or subcontractor assignments.

Form 990, Page 6, Part VI, Line 15A

The board of directors approves all employment

Form 990, Page 6, Part VI, Line 15B

Subcontractor assignments

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Actors Theatre of Columbus
EIN
31-1054953
Phone
6144446888
Address
1000 CITY PARK AVENUE, COLUMBUS, OH 43206

Signing Officer

Name
Adam Simon
Title
Managing Director
Phone
6144446888
Signed
2026-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adam Simon
Formed
1982
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
200

Preparer

Firm
Winkel Green & Company Llp
Address
3752 N HIGH ST, COLUMBUS, OH 43214
Preparer
Stephen a Green
Phone
6142611494
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Fundraising exp showed net of revenue 0 fundraising expenses 0

Financial Statement Notes

Schedule D, Page 3, Part X

Tax status the organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code and application state law, except on net income derived from unrelated business activities. Taxes assessed on these activities are recognized in the financial statements in the fiscal year that payments are made. For the fiscal years ended september 30, 2025 and 2024 there were no required payments for these types of transactions and, accordingly, no income tax expense is recorded in the financial statements for the fiscal years then ended. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the fiscal year ended september 30, 2025. The organization files its forms 990 in the u.s. Federal jurisdiction and the office of the states attorney general for the state of ohio. The organization is generally no longer subject to examination by the internal revenue service for years before september 30, 2022.

Schedule D, Page 4, Part XI, Line 4B

Fundraising exp showed net of revenue 0

Schedule D, Page 4, Part XII, Line 2D

FUNDRAISING EXPENSES 0

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TAX STATUS THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND APPLICATION STATE LAW, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. TAXES ASSESSED ON THESE ACTIVITIES ARE RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE FISCAL YEAR THAT PAYMENTS ARE MADE. FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 2025 AND 2024 THERE WERE NO REQUIRED PAYMENTS FOR THESE TYPES OF TRANSACTIONS AND, ACCORDINGLY, NO INCOME TAX EXPENSE IS RECORDED IN THE FINANCIAL STATEMENTS FOR THE FISCAL YEARS THEN ENDED. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2025. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATES ATTORNEY GENERAL FOR THE STATE OF OHIO. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE SEPTEMBER 30, 2022.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXP SHOWED NET OF REVENUE 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 0
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN ELECTRIC COPY IS SENT TO THE BOARD PRESIDENT, BOARD TREASURER AND ARTISTIC DIRECTOR. ONCE QUESTIONS ARE ANSWERED, THE 990 IS APPROVED. CONFLICTS ARE DISCLOSED ON A FORM KEPT ON FILE AT THE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS REVIEW THE POLICY YEARLY TO VERIFY ALL INFORMATION IS CORRECT. THE BOARD OF DIRECTORS DETERMINES AND APPROVES ALL EMPLOYMENT OR SUBCONTRACTOR ASSIGNMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS APPROVES ALL EMPLOYMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUBCONTRACTOR ASSIGNMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FUNDRAISING EXP SHOWED NET OF REVENUE 0 FUNDRAISING EXPENSES 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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