Civic Intelligence

Oceanside Theatre Company

EIN 27-5574410 • 501(c)3 • Oceanside, CA

Profile

To enhance the theater arts and culture in Oceanside, CA

PO Box 502Oceanside, CA 92049

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.18x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

60th percentile

0.04x

Higher debt load relative to revenue than 60% of similar nonprofits.

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

Net Margin

35th percentile

-2.4%

Higher net margin than 35% 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

11th percentile

-27%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

84th percentile

59%

Faster revenue growth than 84% of similar nonprofits.

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

Assets

Down

$175,257

Down $290,010 (-62%) from 2022

Liabilities

Down

$31,729

Down $211,022 (-87%) from 2022

Net Assets

Down

$143,528

Down $78,988 (-35%) from 2022

Revenue

Up

$785,501

Up $315,011 (+67%) from 2022

Expenses

Up

$804,320

Up $404,348 (+101%) from 2022

Net Income

Down

-$18,819

Down $89,337 (-127%) from 2022

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2017: $7,568Net Assets 2017: $7,5682017Assets 2018: $21,562Net Assets 2018: $21,5622018Assets 2020: $33,465Liabilities 2020: $5,000Net Assets 2020: $28,4652020Assets 2021: $249,980Liabilities 2021: $97,989Net Assets 2021: $151,9912021Assets 2022: $465,267Liabilities 2022: $242,751Net Assets 2022: $222,5162022Assets 2024: $175,257Liabilities 2024: $31,729Net Assets 2024: $143,5282024

Highlighted filing

2024

Assets$175,257
Liabilities$31,729
Net Assets$143,528

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2017: $149,894Expenses 2017: $168,495Net Income 2017: -$18,6012017Revenue 2018: $183,029Expenses 2018: $169,035Net Income 2018: $13,9942018Revenue 2020: $97,940Expenses 2020: $119,061Net Income 2020: -$21,1212020Revenue 2021: $289,304Expenses 2021: $165,778Net Income 2021: $123,5262021Revenue 2022: $470,490Expenses 2022: $399,972Net Income 2022: $70,5182022Revenue 2024: $785,501Expenses 2024: $804,320Net Income 2024: -$18,8192024

Highlighted filing

2024

Revenue$785,501
Expenses$804,320
Net Income-$18,819

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$848,590
Mission and Program Overview

Mission

To enhance the theatre arts and culture theatre in oceanside, ca

To enhance the theatre arts and culture in oceanside, ca.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$165,746$75,781▼ $89,965
Land, Buildings, and Equipment, Net$17,075$32,802▲ $15,727
Cash and Non-Interest-Bearing Accounts$26,050$25,105▼ $945
Accounts Receivable$420$22,513▲ $22,093
Prepaid Expenses and Deferred Charges$31,625$19,056▼ $12,569
Total Assets$240,916$175,257▼ $65,659
Liabilities
Accounts Payable and Accrued Expenses$17,300$28,176▲ $10,876
Other Liabilities$4,677$0▼ $4,677
Deferred Revenue$183,979$3,553▼ $180,426
Total Liabilities$205,956$31,729▼ $174,227
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$34,960$143,528▲ $108,568
Total Net Assets Fund Balance$34,960$143,528▲ $108,568
Total Liabilities and Net Assets / Fund Balance$240,916$175,257▼ $65,659

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$32,802$19,376$52,178
Compensation and Service Providers

Board Members and Trustees

NameTitle
John MccoyChair
Leann GarmsVice-chair
Adrianne HakesDirector
Chris ChurlandDirector
Ed ParishDirector
Evan HuckabayDirector
Gloria BanksDirector
John BosherDirector
Susan ChubbuckDirector
Carol NaegeleSecretary
Marc HermanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$479,832
Program Service Revenue
$335,728
Investment Income
$5,036
Other Revenue
$-35,095
All Other Contributions
$302,844
Change in Net Assets
$-18,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$437,825
Other Expenses$366,495
Total Fundraising Expense$41,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$243,482$85,939$29,339$358,760
Payroll Taxes$27,204$9,602$3,278$40,084
Other Employee Benefits$19,669$16,942$2,370$38,981
Occupancy-$30,787-$30,787
Other Expenses$18,786$4,563$0$23,349
Advertising$13,502$4,251$4,360$22,113
All Other Expenses$2,445$8,653$315$11,413
Fees for Services Accounting-$9,947-$9,947
Office Expenses$1,742$6,281$426$8,449
Insurance-$5,589-$5,589
Depreciation Depletion-$4,273-$4,273
Total Functional Expenses$521,665$241,517$41,138$804,320
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$63,089
Fundraising Gross Income$6,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$107,988$6,000$63,089$-57,089
Total Events$107,988$6,000$63,089$-57,089
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A copy of the 990 is provided to the governing body

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Oceanside Theatre Company
EIN
27-5574410
Phone
7604338900
Address
PO BOX 502, OCEANSIDE, CA 92049

Signing Officer

Name
John Mccoy
Title
Chair
Phone
7604338900
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Mccoy
Formed
2012
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
60
Volunteers
0

Preparer

Firm
Miller CPA Group Pc
Address
2131 PALOMAR AIRPORT ROAD SUITE 226, CARLSBAD, CA 92011-1433
Preparer
Alana Tamara Miller
Phone
7606838630
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0169672
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt164748
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt248860
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt343107
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt48386
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0115608
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04105
IRS990/PYOtherExpensesAmt0477660
IRS990/PYOtherRevenueAmt057506
IRS990/PYProgramServiceRevenueAmt0317190
IRS990/PYRevenuesLessExpensesAmt0-174380
IRS990/PYSalariesCompEmpBnftPaidAmt0191129
IRS990/PYTotalExpensesAmt0668789
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0494409
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-18819
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0165746
IRS990/SavingsAndTempCashInvstGrp/EOYAmt075781
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0479832
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0115608
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0315009
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0222138
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt076308
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01208895
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04105
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09141
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0278639
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0317190
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0595829
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04105
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09141
IRS990ScheduleA/InvestmentIncomeCYPct00.00480
IRS990ScheduleA/InvestmentIncomePYPct00.00340
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt021994
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt057506
IRS990ScheduleA/OtherIncome509Grp/TotalAmt079500
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95320
IRS990ScheduleA/PublicSupportPY509Pct00.94890
IRS990ScheduleA/PublicSupportTotal509Amt01804724
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0758471
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0432798
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0315009
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0222138
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt076308
IRS990ScheduleA/Total509Grp/TotalAmt01804724
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0785501
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0494409
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0315009
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0222138
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt076308
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01893365
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt032802
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019376
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt052178
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032802
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0101988
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0101988
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt063089
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0107988
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0107988
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt06000
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-57089
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt063089
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt063089
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00

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