San Diego Dance Theater

“The organization prepares tax form 990. The finance committee of the board, pursuant to organization bylaws article vii section 4, including members of the executive committee (president, vice president, secretary and treasurer ) review the tax return, the form 990 is presented to and approved by the board as a whole before filing the tax return.”

“Per organization bylaws article 5, section 3, part b1 & 4; 1) duty to disclose - in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the trustees, who are considering the proposed transaction or arrangement. 4) if the board has reasonable cause to believe an interested person has failed to disclose actual or possible conflicts of interest, it shall inform the interested person of the basis for such belief and afford the interested person an opportunity to explain the alleged failure to disclose.”

“Per the organizations's bylaws article v, section 4 compensation and section 5 periodic reviews; section 4 b) "no trustee, officer, highest compensated employee or highest compensated independent contractor may receive compensation, directly or indirectly, from the theater unless such compensation is first determined by the disinterested trustees, or an authorized committee thereof, to be just and reasonable to the theater." the names of the persons who were present for discussions and votes relating to the compensation arrangement, the content of the discussion, including any of the information used to determine the reasonableness of the compensation, and a record of any votes taken in connection with the proceedings shall be maintained in the minutes of the theatre. The determination of reasonableness shall be based upon information about compensation paid by similarly situated organizations for similar services, current compensation surveys compiled by independent firms or actual written offers from similarly situated organizations. Similarly situated organizations may include both taxable and tax exempt organizations. No trustee, principal officer, highest compensated employee or highest compensated independent contractor, shall participate in the discussion and approval of his or her compensation, except that such persons may provide information to the disinterested trustees as described in the conflict of interest policy above. Section 5 "periodic reviews shall be conducted to ensure the theater operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status. The periodic reviews shall, at a minimum, include the following subjects: (a) whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms length bargaining.”

“No documents available to the public”

“Dance performances dance education provide studio and performance space for dance at a discount to market rates”

“Artisitc director 48,505 0 0 choreographers 11,112 0 0 dancers 59,739 0 0 teaching 50,199 0 0 consultants 1,280 0 0 technical staff 7,478 1,737 0 total 178,313 1,737 0”