Civic Intelligence

Columbia Center for Theatrical

EIN 52-1066100 • 501(c)3 • Columbia, MD

Profile

To educate children through the arts by creating experiences that "inspire thought, action, creativity, and change". Ccta is dedicated to making these experiences available and accessible to as many members of the community as possible with an emphasis on reaching and nurturing our children regardless of gender, race, religion, ability, age, or socioeconomic status.

6655 Dobbin Rd 4Columbia, MD 21045

www.cctarts.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.30x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.17x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

29th percentile

-5.5%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

24th percentile

-7.3%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$337,239

Down $26,530 (-7.3%) from 2023

Liabilities

Up

$101,160

Up $5,466 (+5.7%) from 2023

Net Assets

Down

$236,079

Down $31,996 (-12%) from 2023

Revenue

Up

$584,496

Up $62,648 (+12%) from 2023

Expenses

Down

$616,492

Down $19,438 (-3.1%) from 2023

Net Income

Up

-$31,996

Up $82,086 (+72%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $109,907Liabilities 2011: $24,560Net Assets 2011: $85,3472011Assets 2012: $159,670Liabilities 2012: $29,470Net Assets 2012: $130,2002012Assets 2013: $162,057Liabilities 2013: $39,175Net Assets 2013: $122,8822013Assets 2014: $181,839Liabilities 2014: $43,086Net Assets 2014: $138,7532014Assets 2015: $327,225Liabilities 2015: $51,863Net Assets 2015: $275,3622015Assets 2016: $333,735Liabilities 2016: $83,335Net Assets 2016: $250,4002016Assets 2017: $277,134Liabilities 2017: $37,818Net Assets 2017: $239,3162017Assets 2018: $326,484Liabilities 2018: $46,514Net Assets 2018: $279,9702018Assets 2019: $360,057Liabilities 2019: $61,037Net Assets 2019: $299,0202019Assets 2020: $389,540Liabilities 2020: $92,177Net Assets 2020: $297,3632020Assets 2021: $519,287Liabilities 2021: $58,405Net Assets 2021: $460,8822021Assets 2022: $467,665Liabilities 2022: $85,508Net Assets 2022: $382,1572022Assets 2023: $363,769Liabilities 2023: $95,694Net Assets 2023: $268,0752023Assets 2024: $337,239Liabilities 2024: $101,160Net Assets 2024: $236,0792024

Highlighted filing

2024

Assets$337,239
Liabilities$101,160
Net Assets$236,079

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $365,384Expenses 2011: $407,756Net Income 2011: -$42,3722011Expenses 2012: $420,3482012Revenue 2013: $466,100Expenses 2013: $473,418Net Income 2013: -$7,3182013Revenue 2014: $456,771Expenses 2014: $440,900Net Income 2014: $15,8712014Revenue 2015: $605,600Expenses 2015: $468,991Net Income 2015: $136,6092015Revenue 2016: $569,846Expenses 2016: $594,808Net Income 2016: -$24,9622016Revenue 2017: $521,327Expenses 2017: $532,411Net Income 2017: -$11,0842017Revenue 2018: $535,664Expenses 2018: $495,010Net Income 2018: $40,6542018Revenue 2019: $518,414Expenses 2019: $499,364Net Income 2019: $19,0502019Revenue 2020: $362,194Expenses 2020: $363,851Net Income 2020: -$1,6572020Revenue 2021: $483,702Expenses 2021: $320,183Net Income 2021: $163,5192021Revenue 2022: $402,635Expenses 2022: $481,360Net Income 2022: -$78,7252022Revenue 2023: $521,848Expenses 2023: $635,930Net Income 2023: -$114,0822023Revenue 2024: $584,496Expenses 2024: $616,492Net Income 2024: -$31,9962024

Highlighted filing

2024

Revenue$584,496
Expenses$616,492
Net Income-$31,996

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.37$1.01$2.36$5.84$6.16$0.32
2023Detailed filing. Detailed filing data is available for this year.$3.64$0.96$2.68$5.22$6.36$1.14
2022Detailed filing. Detailed filing data is available for this year.$4.68$0.86$3.82$4.03$4.81$0.79
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.19$0.58$4.61$4.84$3.20$1.64
2020Detailed filing. Detailed filing data is available for this year.$3.90$0.92$2.97$3.62$3.64$0.02
2019Detailed filing. Detailed filing data is available for this year.$3.60$0.61$2.99$5.18$4.99$0.19
2018Detailed filing. Detailed filing data is available for this year.$3.26$0.47$2.80$5.36$4.95$0.41
2017Detailed filing. Detailed filing data is available for this year.$2.77$0.38$2.39$5.21$5.32$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.34$0.83$2.50$5.70$5.95$0.25
2015Detailed filing. Detailed filing data is available for this year.$3.27$0.52$2.75$6.06$4.69$1.37
2014Detailed filing. Detailed filing data is available for this year.$1.82$0.43$1.39$4.57$4.41$0.16
2013Summary only. Only limited summary data is available for this year.$1.62$0.39$1.23$4.66$4.73$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.29$1.30$4.20
2011Summary only. Only limited summary data is available for this year.$1.10$0.25$0.85$3.65$4.08$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 8, 2025
Return Version
2023v6.0
Gross Receipts
$584,496
Mission and Program Overview

Mission

To educate children through the arts by creating experiences that "inspire thought, action, creativity, and change". Ccta is dedicated to making these experiences available and accessible to as many members of the community as possible with an emphasis on reaching and nurturing our children regardless of gender, race, religion, ability, age, or socioeconomic status.

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$111,617$115,139▲ $3,522
Accounts Receivable$36,537$94,003▲ $57,466
Cash and Non-Interest-Bearing Accounts$126,332$70,623▼ $55,709
Land, Buildings, and Equipment, Net$71,111$37,626▼ $33,485
Prepaid Expenses and Deferred Charges$17,038$18,714▲ $1,676
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$363,769$337,239▼ $26,530
Other Assets Total$1,134$1,134→ $0
Liabilities
Deferred Revenue$70,349$75,137▲ $4,788
Accounts Payable and Accrued Expenses$25,345$26,023▲ $678
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$95,694$101,160▲ $5,466
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$231,539$142,076▼ $89,463
Net Assets With Donor Restrictions$36,536$94,003▲ $57,467
Total Net Assets Fund Balance$268,075$236,079▼ $31,996
Total Liabilities and Net Assets / Fund Balance$363,769$337,239▼ $26,530

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,626$238,336$275,962
Compensation and Service Providers

Board Members and Trustees

NameTitle
Janet GordonChairman
Toby OrensteinPresident
Carolyn KelemenVice President
Hillary BassetBoard Member
John HardingBoard Member
LaRee SiddiquiBoard Member
Mary ArmigerBoard Member
Melissa RosenbergBoard Member
Sarah OtchetBoard Member
Terri HillBoard Member
Mindy HirschSecretary
Harold OrensteinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$193,123
Program Service Revenue
$359,764
Investment Income
$3,522
Other Revenue
$28,087
All Other Contributions
$69,120
Change in Net Assets
$-31,996

Noncash Contribution Practices

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

Audited Revenue Reconciliation

Revenue per Audited Statements
$584,496
Revenue Not Reported on Form 990
$64,900
Total Revenue per Audited Statements
$649,396
Total Revenue per Form 990
$584,496
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$379,243
Other Expenses$237,249
Total Fundraising Expense$13,320
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$266,742$72,664$10,499$349,905
Occupancy$45,911$4,270$680$50,861
Depreciation Depletion$25,449$8,036-$33,485
Fees for Services Accounting-$32,261-$32,261
Payroll Taxes$22,398$6,058$882$29,338
Office Expenses$12,973$11,268-$24,241
Advertising$10,972$2,720$432$14,124
All Other Expenses$11,114$2,233$311$13,658
Insurance$5,599$645$220$6,464
Other Expenses$1,891$1,486$296$1,891
Interest-$26-$26
Total Functional Expenses$461,166$142,006$13,320$616,492

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$681,673
Expenses per Audited Statements$616,492
Total Expenses per Form 990$616,492
Expenses Not Reported on Form 990$65,181
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,487
Fundraising Direct Expenses$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 2:

Toby orenstein wife of harold harold orenstein husband of toby mindy hirsch daughter of harold and toby ccta (president/director) & toby's dinner theatre of columbia (owner) business relationship

Form 990, Part VI, Section B, line 11B

The form is reviewed by the executive director, financial manager and board treasurer before it is filed with the irs.

Form 990, Part VI, Section C, Line 19

All polices and tax returns are available upon request and the tax returns are listed on guidestar.

Filing and Contact Details

Filer

Filer Name
Columbia Center For Theatrical
EIN
52-1066100
In Care Of
% DENISE BUCKBINDER
Phone
4103810700
Address
6655 Dobbin Rd 4, Columbia, MD 21045

Signing Officer

Name
Harold Orenstein
Title
Treasurer
Phone
4103810700
Signed
2025-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harold Orenstein
Formed
1976
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
54
Volunteers
40

Preparer

Firm
Bdo USA
Address
10200 Grand Central Ave Suite 320, Owings Mills, MD 21117
Preparer
Nancy J Buckley
Phone
4103633200
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1, Description of Organization Mission

To educate childern through the arts by creating experiences that "inspire thought, action, creativity, and change". Ccta is dedicated to making these experiences available and accessible to as many members of the community as possible with an emphasis on reaching and nurturing our childern regardless of gender, race, religion, ability, age or socioeconomic status. Toby orenstein, founder of ccta, believes that if you can reach a child at a yound age, while their mental and physical skills are still developing, you can steer them away from anti-social behaviors, help them develop coping skills, and help them build higher self-esteem, transforming their lives and enriching the community. Ccta conducts the following major programs: outreach & conservatory - preformance and conservatory - education.

Form 990, Part III, Line 1, Description of Organization Mission:

To educate childern through the arts by creating experiences that "inspire thought, action, creativity, and change". Ccta is dedicated to making these experiences available and accessible to as many members of the community as possible with an emphasis on reaching and nurturing our childern regardless of gender, race, religion, ability, age, or socioeconomic status.

Form 990, Part III, Line 4A, Program Service Accomplishments:

Outreach programs make theare arts available and accessable to childern who are often outside the mainstream of arts programing.

CCTA'S Outreach Programs Consist of our Special Needs and Outreach

1. SPECIAL NEEDS OUTREACH: CCTA's Special Needs Outreach program offers free four inclusive and therapeutic theatre experiences for special needs youth and adults. CCTA provides these programs in partnership with Maryland States Arts CCTA, Howard County Public School System. CCTA also offers an inclusion summer camp for young special needs students. Actors work with instructors and peers to enhance their speech, language, and social skills while experiencing the joy and fun that comes with preparing and performing a unique production that both entertains and inspires audiences. 2. BALTIMORE CITY OUTREACH: The Baltimore Outreach program is designed to make theatre arts available and accessible to high-risk students in our region. The Jackie Robinson Residency brings hundreds of students from the Baltimore City Public School system each year to an all-day immersive experience of free workshops and performances of MVP: The Jackie Robinson Story. The Baltimore Outreach program provides a free summer camp and free afterschool drama classes for high risk and low-income students in Baltimore City schools who would not otherwise have such an enriching opportunity. 3. Theatrical Arts Program ("TAP") program offers professional performances that relate to school curriculum and reflect current social issues and concerns. These performances take place at Toby's Dinner Theatre and are performed by professional actors. They are enjoyed by thousands of students through the Baltimore-Washington area each year.

Form 990, Part III, Line 4B, Program Service Accomplishments:

THE CONSERVATORY offers performing arts-based programs that nurture and develop the whole child. It draws students from Howard County and surrounding areas. Students learn through exercises and workshops that teach basic acting technique while encouraging them to learn through personal exploration and application of skills. Scholarships are available on an as- needed basis. These programs include the following: -Kids on Broadway musical theatre classes are designed to strengthen acting, singing and dancing skills in an enjoyable, supportive atmosphere. - After school elementary school musical theatre programs are offered at area public schools that provide exposure to theatre training for all students from 1st through 5th grade, including low to moderate-income families, which culminate in a performance of a musical. After school middle school musical theatre programs are offered at area public schools for students from 6th to 8th grade. - Summer Performing Arts Camps are designed for children in grades K-12, each culminating in the performance of the chosen musical production. The children build skills in acting, dance, voice and the synthesis of those skills. -CCTA's Young Columbians are a unique ensemble of talented performers. Their rousing and timeless performances of "Celebrate America". "Celebrate Broadwaythe lighthearted "Celebrate the Holidays" are a delightful blend of joyous festivity, comedy, and nostalgia. The elite group of talented youth from all over Maryland travels to perform for audiences of all ages. -Other conservatory programs include the Broadway Preparatory and Broadway Preparatory Jr Students ages 10-17 have the opportunity to work with a director, musical director, and choreographer as the work together to learn how a musical production works and prepares a full musical production. WORKS WHILE PREPARING A FULL MUSICAL PRODUCTION.

Form 990, Part XI, Line 9

Adjustment is due to ASC 842 Lease Expense

Financial Statement Notes

Schedule D Part XII

ASC 842 Lease Expense

Raw XML AppendixShowing 400 of 545 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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