2026-01-20T14:28:18-06:00 2025-05-31 311119890 Barnes Dennig & Co LTD 150 East Fourth Street Cincinnati OH 45202 990 2024-06-01 316026285 The Children's Theatre of Cincinnati CHIL 5135698080 4015 Red Bank Road Cincinnati OH 45227 Allison Kropp Chair 5135698080 2026-01-14 1 1 Paula Hume P00537516 5132418313 2026-01-14 2024 2025-03-06 01:10:19Z Allison Kropp 4015 Red Bank Road Cincinnati OH 452273415 11363900 0 X thechildrenstheatre.com X 1948 OH The mission of The Children's Theatre of Cincinnati (TCT) is to educate, entertain and engage audiences of all ages through professional theatrical productions and arts education programming. Our vision is to awaken a lifelong love of theatre in children and the young at heart. Today, The Children's Theatre brings art to life for our audiences through three key programs, TCT MainStage at the Taft Theatre, TCT Academy, and TCT On Tour (including WorkShops). Each season we strive to reach over 200,000 people in our region. 36 36 33 350 24438 69 13443570 6991695 1924512 2346652 845938 1002606 39324 13897 16253344 10354850 0 0 0 0 2059769 2147552 102500 0 521270 2316977 2512582 4479246 4660134 11774098 5694716 51482511 57745553 1873760 2304194 49608751 55441359 X The mission of The Children's Theatre of Cincinnati (TCT) is to educate, entertain and engage audiences of all ages through professional theatrical productions and arts education programming. Our vision is to awaken a lifelong love of theatre in children and the young at heart. Today, The Children's Theatre brings art to life for our audiences through three key programs, TCT MainStage at the Taft Theatre, TCT Academy, and TCT On Tour (including WorkShops). Each season we strive to reach over 200,000 people in our region. 0 0 2720761 1858517 TCT MainStage at the Taft Theatre includes daytime performances for school audiences and weekend performances for the public. Four production runs are held each year, with individual shows formatted into one-hour, family-friendly events. For each production, we present seven performances for public audiences and ten performances for school students, reaching almost 103,000 families, children and students annually. 649676 407625 TCT Academy offers arts training to children in a variety of disciplines including twelve-week class sessions; one-week themed summer camps for introductory arts makers; our audition-based, one-month STAR Intensive summer programs for children with demonstrated talent and interest in the performing arts; and Academy LIVE! training with a culminating performance opportunity. In addition to learning the arts, a primary objective for these programs is to provide students with the necessary tools to become successful adults. 129454 80510 TCT On Tour brings the magic of live theatre directly to those who would otherwise be unable to experience it. We tour five productions each season, serving children of all ages with titles taken from classic literature, fairy tales, history, and other works studied in school curricula. This program reaches an additional 60,000 students annually. TCT On Tour productions are educational and entertaining, as well as affordable, for schools and other venues across the board geographic spectrum of Ohio, Kentucky, Indiana and beyond. 3499891 1 1 0 1 0 0 0 0 0 1 1 0 1 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 1 138 0 1 33 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 36 36 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 OH KY X X X Chad Stewart 5135698080 4015 Red Bank Road Cincinnati OH 45227 Allison Kropp Chair 0.60 X X 0 0 0 Greg Adams Immediate Past Chair 0.10 X X 0 0 0 Andrew Simon Secretary 0.20 X X 0 0 0 Charlie Schiff Vice Chairman 0.30 X X 0 0 0 David Crowley Treasurer 0.30 X X 0 0 0 Jeanette Altenau Trustee 0.20 X 0 0 0 Nick Binkley Trustee - Start 06/24 0.20 X 0 0 0 Justin Brookhart Trustee - Start 06/24 0.20 X 0 0 0 Darcie D'Ascenzo Trustee 0.20 X 0 0 0 Peter Brown Trustee 0.20 X 0 0 0 Melinda Davis Trustee 0.20 X 0 0 0 Sarah Anne Campbell Trustee 0.20 X 0 0 0 Dan Driehaus Trustee 0.20 X 0 0 0 Grant Cooper Trustee 0.20 X 0 0 0 Maris Croswell Trustee 0.20 X 0 0 0 Libby Galvin-Brock Trustee 0.20 X 0 0 0 Molly Garber Trustee 0.20 X 0 0 0 Paul Griscom Trustee 0.20 X 0 0 0 Sarah Haines Trustee 0.20 X 0 0 0 Peter Horton Trustee 0.20 X 0 0 0 Rajan Kamath Trustee 0.20 X 0 0 0 Leanne Langdon Trustee 0.20 X 0 0 0 Kick Lee Trustee 0.20 X 0 0 0 Skip Merten Trustee 0.20 X 0 0 0 Katherine Jarnigo Trustee 0.20 X 0 0 0 Kenneth Jones Trustee - Start 06/24 0.20 X 0 0 0 Meghan Nelson Trustee 0.20 X 0 0 0 Rana Schiff Trustee - Start 06/24 0.20 X 0 0 0 Kathy Sias Trustee 0.20 X 0 0 0 Bethany Smith Trustee 0.20 X 0 0 0 Jeremy Smith Trustee - Start 06/24 0.20 X 0 0 0 Marcus Thompson Trustee - Start 06/24 0.20 X 0 0 0 Diana Victorian Trustee - Start 06/24 0.20 X 0 0 0 Owen Wrassman Trustee 0.20 X 0 0 0 Jennifer Spieser Trustee 0.20 X 0 0 0 Scott Stubbins Trustee 0.20 X 0 0 0 Kim Kern Managing Director & CEO 40.00 X 184711 0 8320 Chad Stewart CFO 40.00 X 95561 0 1957 Roderick Justice Artistic Director 40.00 X 133922 0 10046 414194 0 20323 2 0 1 0 Cincinnati Stage Employees Local 5 35 E Seventh Street Ste 501 Cincinnati OH 45202 Stagehand Union 270269 MEMI 409 Broadway Cincinnati OH 45202 Theatre Rental 170432 2 232100 11020 56150 708083 5984342 6991695 Performance Income 711110 1897501 1897501 Academy Income 711110 400787 400787 Other program income 900099 48364 48364 2346652 853170 853170 1103185 953749 149436 149436 149436 31421 56150 53584 -22163 -22163 11306 1717 9589 9589 Other Revenues 711110 26471 24438 2033 26471 10354850 2346652 24438 992065 290549 58110 116420 116019 1534481 1282465 85884 166132 20167 16625 1000 2542 149152 113785 14988 20379 153203 112999 16769 23435 72926 13648 29 59249 55950 10471 22 45457 27125 27125 13666 13666 41739 23238 49 18452 158291 158291 97951 83538 10372 4041 372506 320208 46690 5608 71096 60635 7528 2933 269072 231337 20964 16771 204491 174400 21654 8437 Production Labor 613826 613826 Production Costs 287668 287668 Bad Debt Expense 112612 112612 Bank & Credit Service C 64944 55387 6877 2680 48719 41551 5158 2010 4660134 3499891 638973 521270 20211195 5956900 4910994 3363727 112612 0 5775200 5775200 256851 189114 7239976 2758211 4675294 4481765 7888700 8618804 6915223 28305588 33000 33000 703442 1021455 51482511 57745553 161036 360157 639582 708947 1073142 1235090 1873760 2304194 X 15510999 15294794 34097752 40146565 49608751 55441359 51482511 57745553 X 5694716 187128 -49236 X X 0 1 X 1 0 X 2021271 7184455 23429348 13443570 6991695 53070339 194406 1269298 2091031 1924512 2346652 7825899 2215677 8453753 25520379 15368082 9338347 60896238 637759 3158739 18944348 1647216 2914509 27302571 0 637759 3158739 18944348 1647216 2914509 27302571 33593667 420140 380019 297171 781835 853170 2732335 420140 380019 297171 781835 853170 2732335 1395 1069 2464 14737 18350 8970 22633 2033 66723 2650554 8853517 25826520 16172550 10194619 63697760 0.52740 0.36820 0.04290 0.03830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 27125 0 0 27125 0 Part II-B, Line 1: Government Strategies Group - Consulting regarding Government Funds for Emery Project. 7386219 450000 653500 388100 6805 8094814 6142741 550000 1093473 377726 22269 7386219 6259681 -7054 88260 21626 6142741 7021915 10000 657436 94000 20798 6259681 5332813 1945085 234329 21654 7021915 0.84000 0.14000 0.02000 0 0 389640 389640 5588429 1707575 3880854 33863 31742 2121 1228044 1018894 209150 4481765 TCT Emery Manager LLC 6828227 C TCT Emery SHTC LLC 39960 C TCT Emery Tenant LLC 150 C TCT Emery Landlord LLC 21437251 C 28305588 Operating lease liability 235090 Forgivable City TIF District Loan 1000000 1235090 X 10582621 187128 160856 6065 354049 10228572 13666 112612 126278 10354850 4750013 160856 55301 216157 4533856 13666 112612 126278 4660134 Part V, Line 4: TCT has a board designated endowment of approximately $7.05 Million which includes restricted funds of approximately $436,600. TCT has a spending policy which allows the company to spend up to 5% of the endowment market value for annual operations, and to spend additional funds as approved by and as directed by the board of trustees. TCT also established an endowment fund valued at approximately $1.04 Million related to future maintenance and operating needs related to the Emery Theatre. TCT has a spending policy which allows the company to spend up to 5% of the endowment market value for Emery Theatre-related expenses. Part X, Line 2: The Organization is a nonprofit organization that is exempt from income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code and a similar provision of Ohio law. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization's IRS Forms 990 and 990-T are subject to review and examination by federal and state authorities. The Organization believes it has appropriate support for any tax positions taken, and therefore, do not have any uncertain income tax positions that are material to the financial statements. Part XI, Line 2d - Other Adjustments: Loss on affiliate -49,236. Fundraising Expenses 53,584. Gaming Expenses 1,717. Part XI, Line 4b - Other Adjustments: Reclass of Bad Debt Expense 112,612. Part XII, Line 2d - Other Adjustments: Fundraising Expenses 53,584. Gaming Expenses 1,717. Part XII, Line 4b - Other Adjustments: Reclass of Bad Debt Expense 112,612. Gala Event 87571 56150 31421 1218 12119 40247 87571 56150 31421 1218 12119 40247 53584 -22163 X 0 0 0 0 0 0 0 0 0 Kim Kern Managing Director & CEO 169711 0 15000 0 0 0 1300 0 7020 0 193031 0 0 0 Charles Schiff (Schiff Insurance Co) Board Member 6920 D&O Insurance 0 Dan Driehaus (Driehaus Insurance Group) Board Member 89340 Commercial Package 0 Form 990, Part VI, Section B, line 11b The Finance Committee reviews the Form 990 tax return prior to filing. The Board is provided a copy after Finance Committee review and prior to filing. Form 990, Part VI, Section B, line 12c The Managing Director attends the Board meetings and key committee meetings. Additionally, all Board members are required to complete conflict of interest statements annually and any identified conflicts are vetted by the Governance Committee. Form 990, Part VI, Section B, line 15 CEO compensation is determined by the Board of Trustees upon consideration of multiple factors, including an annual performance review, years of experience, market and industry factors, and budget constraints. Key staff compensation is determined by the CEO upon consideration of multiple factors including annual performance reviews, years of experience, market and industry factors and budget constraints. Form 990, Part VI, Section C, line 19 The information is available on TCT's website and upon request. Form 990, Part XI, line 9: Change in investgment in affiliate -49,236. Form 990, Part XII, Line 2c: The Audit Committee assumes responsibility for oversight of the audit. This process has not changed in the current year. TCT Emery SHTC LLC 4015 Red Bank Road Cincinnati OH 45227 933901440 Real Estate OH TCT Emery Manager LLC 0 1 1.00000 TCT Emery Landlord LLC 4015 Red Bank Road Cincinnati OH 45227 933881778 low-income community business OH TCT Emery Manager LLC -7231 14107816 0 1 0.79900 TCT Emery HTC Tenant LLC 4015 Red Bank Road Cincinnati OH 45227 933917164 Emery Theatre Project OH TCT Emery Manager LLC -148 63618 0 0 0.01000 TCT Emery Manager LLC 4015 Red Bank Road Cincinnati OH 45227 933969685 Real Estate OH The Children's Theatre of Cincinnati C 20585518 1.00000 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TCT Emery Manager LLC B 6828227 TCT Emery Landlord LLC D 700715 TCT Emery Landlord LLC E 1000000