Childrens Castle Theater

IRS exemption revoked

Bloomington, MNUnknown exempt organization EIN 46-3604677Revenue $217K in FY2022Latest return filed Jan 14, 2023

On file with the IRScastleco.org8442 17th Ave S · Bloomington, MN

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CastleCo Theatre's mission is to increase theatre access by producing live stage shows that connect every age and stage of life. Between Sept. 1 2021 and August 31 2022 CastleCo Theatre upheld its mission by providing theater arts programing which engaged 11,416 participants in theater arts activities as staff students performers and audience members.

100¢ of each $1 spent went to programs.
Run by 60 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
9 mo
of spending, in cash
Looks good: 9.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $21K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$217K
+54% vs prior year
Spent
$177K
To programs
100%
Net assets
$136K
By yearFY2021–FY2022
Revenue
$217K
FY2022▲ +54%
Tap a bar for its year
Revenue by fiscal year
FY2021$141K
FY2022$217K
Net assets
$136K
FY2022▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2021$112K
FY2022$136K

From the FY2022 Form 990 (year ending August 2022) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on January 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $177K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Board of Directors - President
$0Pt VII · Sec A
Board of Directors - Secretary
$0Pt VII · Sec A
Board of Directors - Treasurer
$0Pt VII · Sec A
Board of Directors - Marketing
$0Pt VII · Sec A
Board of Directors - Fundraising
$0Pt VII · Sec A
Board of Directors - Cast Liason
$0Pt VII · Sec A
See Childrens Castle Theater executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Produces live theatre for all ages, engaging thousands as participants and audience.

Questions for Childrens Castle Theater

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Your first name shows with your question. Childrens Castle Theater answers here, for everyone.

1 program · $174K · in their own filed words · FY2021
01

CastleCo Theatre engaged community members primarily residing in Dakota County MN in theater arts activities through the production of three full-length theater productions. Productions had a combined total of 408 actors ranging in age from 5-65+ and 10,988 audience members.

$174Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$21K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$217K
Ln 12
Fees for servicesLn 2g$168K
Gifts and grantsLn 1h$49K
Money outPt IX
$177K
Ln 25
Programscol B$177K
Owns and owesPt X
$136K
net assets · Ln 32
Cash and savingsLn 1–2$136K
Total assetsLn 16$136K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$49K
Government grantsLn 1e$25K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$168K
Total revenueLn 12$217K
Assets in detailPt X, end of year
CashLn 1$136K
SavingsLn 2$0
Cash and savings togetherLn 1–2$136K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$136K
LiabilitiesLn 26$0
Net assetsLn 32$136K
OperationsPt I, VI
EmployeesI 50
VolunteersI 660
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$96K$136K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$96K$136K
LiabilitiesLn 26$0$0
Net assetsLn 32$96K$136K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$26K$26K$0$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$43K$43K$0$0
Advertising and promotionLn 12$7K$7K$0$0
Office expensesLn 13$8K$8K$0$0
Information technologyLn 14$0$0$0$0
RoyaltiesLn 15$1K$1K$0$0
OccupancyLn 16$11K$11K$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$2K$2K$0$0
Other expenses (24a–d)Ln 24$66K$66K$0$0
All other expensesLn 24e$13K$13K$0$0
Total functional expensesLn 25$177K$177K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest ViewingFiled with the IRS Jan 14, 2023 $217K$177K$40K$136K 990 PDF
FY2021Filed with the IRS Apr 21, 2022 $141K$112K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $217,158 revenue, 12 lines filed
I-8 Contributions and grants$49,226
I-9 Program service revenue$167,932
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenue$217,158
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$177,284
I-18 Total expenses$177,284
I-19 Revenue less expenses$39,874
Part VI · Governance 6 of 6 board members independent, 5 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $217,158 across 14 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$25,000
VIII-1f All other contributions, gifts and grants$24,226
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$49,226
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $167,932 · Unrelated business $0 · Excluded from tax $0$167,932
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $167,932 · Unrelated business $0 · Excluded from tax $0$217,158
Part IX · Statement of functional expenses $177,284 across 21 lines filed
IX-11a Management feesPrograms $26,417 · Management $0 · Fundraising $0$26,417
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $43,133 · Management $0 · Fundraising $0$43,133
IX-12 Advertising and promotionPrograms $6,583 · Management $0 · Fundraising $0$6,583
IX-13 Office expensesPrograms $7,718 · Management $0 · Fundraising $0$7,718
IX-14 Information technologyPrograms $0 · Management $0 · Fundraising $0$0
IX-15 RoyaltiesPrograms $1,476 · Management $0 · Fundraising $0$1,476
IX-16 OccupancyPrograms $10,669 · Management $0 · Fundraising $0$10,669
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $1,944 · Management $0 · Fundraising $0$1,944
IX-24 Other expenses (24a–d)Programs $65,957 · Management $0 · Fundraising $0$65,957
IX-24e All other expensesPrograms $13,387 · Management $0 · Fundraising $0$13,387
IX-25 Total functional expensesPrograms $177,284 · Management $0 · Fundraising $0$177,284
Part X · Balance sheet $136,085 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $96,211$136,085
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $96,211$136,085
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $96,211$136,085
X-33 Total liabilities and net assetsStart of year $96,211$136,085
Part XI · Reconciliation of net assets $136,085 net assets at year end
XI-1 Total revenue$217,158
XI-2 Total expenses$177,284
XI-3 Revenue less expenses$39,874
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$136,085

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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