Liabilities / Assets
37th percentile
Higher debt load relative to assets than 37% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
37th percentile
Higher debt load relative to assets than 37% of similar nonprofits.
Liabilities / Revenue
37th percentile
Higher debt load relative to revenue than 37% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 11.8% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
84th percentile
Faster revenue growth than 84% of similar nonprofits.
Assets
Up$789,695
Up $145,098 (+23%) from 2017
Net Assets
Up$784,493
Up $144,004 (+22%) from 2017
Liabilities
Up$5,202
Up $1,094 (+27%) from 2017
Revenue
Up$679,505
Up $203,362 (+43%) from 2017
Expenses
Down$535,501
Down $12,019 (-2.2%) from 2017
Net Income
Up$144,004
Up $215,381 (+302%) from 2017
championing creative leaps as our core value. Our modular performance space in San Francisco is a laboratory for the unexpected. Were active citizens of our Tenderloin neighborhood and are especially committed to the enrichment of its youth.
Cutting Ball Theater experiments with theatrical form, beyond naturalism and conventionalism, to tell relevant stories that embolden and engage audiences. Since 1999, we've been cultivating a community of artists and audiences whose engines run on risk, (continued next page)
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $5,804 | $261,650 | ▲ $255,846 |
| Savings and Temporary Cash Investments | $248,407 | $231,876 | ▼ $16,531 |
| Land, Buildings, and Equipment, Net | $91,589 | $115,703 | ▲ $24,114 |
| Pledges and Grants Receivable | $267,660 | $111,200 | ▼ $156,460 |
| Cash and Non-Interest-Bearing Accounts | $19,374 | $43,609 | ▲ $24,235 |
| Prepaid Expenses and Deferred Charges | $10,113 | $24,007 | ▲ $13,894 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $644,597 | $789,695 | ▲ $145,098 |
| Other Assets Total | $1,650 | $1,650 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $4,108 | $5,202 | ▲ $1,094 |
| Total Liabilities | $4,108 | $5,202 | ▲ $1,094 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $248,582 | $490,706 | ▲ $242,124 |
| Temporarily Rstr Net Assets | $391,907 | $293,787 | ▼ $98,120 |
| Total Net Assets Fund Balance | $640,489 | $784,493 | ▲ $144,004 |
| Total Liabilities and Net Assets / Fund Balance | $644,597 | $789,695 | ▲ $145,098 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $98,840 | $12,540 | $111,380 |
| Equipment | $16,863 | $44,615 | $61,478 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Liz Olson | Managing Director | FT | $75,613 | $4,276 | $79,889 |
| Paige Rogers | Director | - | $21,441 | $18,139 | $39,580 |
| Rob Melrose | Director | - | $1,850 | $148 | $1,998 |
| Name | Title |
|---|---|
| Laura Mason | President |
| Eric Brown | Vice President |
| Erik Blachford | Vice President |
| Amanda Felson | Director |
| Dave Yruetta | Director |
| Diane Miller | Director |
| Janet Maughan | Director |
| Kirsten Schlenger | Director |
| Kristin Kwasnik | Director |
| Michelle Moy | Director |
| Reva Rao | Director |
| Sammantha Clegg | Director |
| Sara Kowalczyk | Director |
| Rebecca Kurland | Sec/Treasurer |
| Mary-Kay Gamel | Secretary |
| Tom Lima | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 1 | $253,875 | Fair Market Value (FMV) |
| Other Non Cash Contri Table | 1 | $2,000 | Fair Market Value (FMV) |
| Other Non Cash Contri Table | 1 | $274 | Fair Market Value (FMV) |
| Total Noncash Contributions | 3 | $256,149 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $283,397 |
| Salaries, Compensation, and Employee Benefits | $252,104 |
| Total Fundraising Expense | $53,139 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $59,969 | $25,856 | $14,604 | $100,429 |
| Current Officers, Directors, Trustees, and Key Employees | $61,098 | $19,056 | $18,750 | $98,904 |
| Other Employee Benefits | $21,292 | $7,899 | $5,865 | $35,056 |
| Advertising | $18,212 | $1,731 | - | $19,943 |
| Payroll Taxes | $10,759 | $3,991 | $2,965 | $17,715 |
| Depreciation Depletion | $14,634 | $2,213 | - | $16,847 |
| Fees for Services Other | $14,360 | $619 | - | $14,979 |
| Fees for Services Accounting | $2,260 | $12,045 | - | $14,305 |
| All Other Expenses | $13 | $4,782 | $9,141 | $13,936 |
| Other Expenses | $4,730 | $4,762 | $1,814 | $11,306 |
| Occupancy | - | $9,579 | - | $9,579 |
| Insurance | - | $4,606 | - | $4,606 |
| Travel | $2,192 | $1,672 | - | $3,864 |
| Office Expenses | - | $3,459 | - | $3,459 |
| Information Technology | - | $2,790 | - | $2,790 |
| Total Functional Expenses | $370,351 | $112,011 | $53,139 | $535,501 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $535,501 |
| Total Expenses per Audited Statements | $535,501 |
| Total Expenses per Form 990 | $535,501 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“Board directors Rob Melrose and Paige Rogers are married (husband and wife).”
“Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management, the Finance Committee and the Artistic Director. After a full review and feedback to the tax preparer, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final Form 990 which is then e-filed with the Internal Revenue Service.”
“Members of the board of directors review all potential conflicts of interest at least annually. The executive director and all board members are required to disclose (in writing) potential conflicts and any related party affiliations. Loans between the organization and members of management and the board are strictly prohibited. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.”
“Members of the Board of Directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures.”
“Compensation of other high-level personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.”
“All of the organization's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to www.guidestar.org (where they are available for viewing as electronic copies) and are also available for a physical inspection at the organization's office in San Francisco, California.”
“OTHER PROGRAM SERVICES 4: Continued from Form 990 Page 2------------------------------[B] THE CUTTING BALL VARIETY PACKFebruary 2 - February 13, 2018The Cutting Ball Variety Pack is a festival with three components: The Directors Series, The Playwrights Series, and The Reading Series.[C] TIMON OF ATHENSBy William ShakespeareMarch 30 - April 29, 2018Timon of Athens is one of Shakespeare's neglected classics, featuring some of the bard's very best poetry and more experimental verse.”
“Financial statement presentation follows the recommendations of ASC 740, Income Taxes, Income Taxes. Under ASC 740, Cutting Ball is required to report information regarding its exposure to various tax positions taken by Cutting Ball and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Cutting Ball has adequately evaluated its current tax positions and has concluded that as of June 30, 2018, Cutting Ball does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Cutting Ball has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that Cutting Ball continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Cutting Ball may periodically receive unrelated business income requiring Cutting Ball to file separate tax returns under federal and state statutes. Under such conditions, Cutting Ball calculates and accrues the applicable taxes payable.”
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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| IRS990/ActivityOrMissionDesc | 0 | Cutting Ball Theater experiments with theatrical form, beyond naturalism and conventionalism, to tell relevant stories that embolden and engage audiences. Since 1999, we've been cultivating a community of artists and audiences whose engines run on risk, (continued next page) |
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| IRS990/Desc | 0 | Producing TheaterCutting Ball Theater Produces Theatrical performances for the general public of experimental new works and re-envisioned classics. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Director |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | Managing Dir |
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| IRS990/MissionDesc | 0 | championing creative leaps as our core value. Our modular performance space in San Francisco is a laboratory for the unexpected. Were active citizens of our Tenderloin neighborhood and are especially committed to the enrichment of its youth. |
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| IRS990/PrincipalOfficerNm | 0 | Laura Mason |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Education ProgramCutting Ball Serves the youth of the Tenderloin through educational outreach programs: dinner and a show at the theater, onsite theater classes, and paid internships. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Cutting Ball's 2017-2018 Productions------------------------------------During the fiscal year ended June 30, 2018, Cutting Ball Theater presented the following shows:[A] THE MINEOLA TWINSBy Paula VogelSeptember 28 - October 29, 2017The Mineola Twins is Pulitzer Prize winner Paula Vogel's razor sharp and prescient satire about the women's movement and the rise of conservatism as seen through the lives of identical twins. [continued on Schedule O] |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.