Civic Intelligence

Horton Plaza Theatres Foundation

EIN 33-0069504 • 501(c)3 • San Diego, CA

Profile

Horton Plaza Theatres Foundation was organized to establish, operate and maintain one or more legitimate theaters in the City of San Diego for the production and presentation of dramatic, musical and artistic works and for the promotion of theater and fine arts in the City of San Diego through educational, cultural and artistic programs.

PO Box 124734San Diego, CA 92112
Siviq Scores

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

Liabilities / Assets

73rd percentile

0.04x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

79th percentile

0.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

21st percentile

-26%

Higher net margin than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$77,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 22.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

37th percentile

-13%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

-5.6%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$554,769

Up $67,808 (+14%) from 2023

Liabilities

Up

$3,304

Up $2,488 (+305%) from 2023

Net Assets

Up

$551,465

Up $65,320 (+13%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin21st percentile

Revenue

Down

$356,435

Down $31,332 (-8.1%) from 2023

Expenses

Down

$291,115

Down $31,836 (-9.9%) from 2023

Net Income

Up

$65,320

Up $504 (+0.8%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$600K$400K$200K$0Assets 2014: $259,323Liabilities 2014: $3,443Net Assets 2014: $255,8802014Assets 2015: $271,069Liabilities 2015: $8,637Net Assets 2015: $262,4322015Assets 2016: $273,623Liabilities 2016: $8,832Net Assets 2016: $264,7912016Assets 2017: $273,171Liabilities 2017: $8,261Net Assets 2017: $264,9102017Assets 2018: $296,145Liabilities 2018: $1,183Net Assets 2018: $294,9622018Assets 2019: $307,106Liabilities 2019: $3,522Net Assets 2019: $303,5842019Assets 2020: $349,380Liabilities 2020: $586Net Assets 2020: $348,7942020Assets 2021: $349,650Liabilities 2021: $790Net Assets 2021: $348,8602021Assets 2022: $422,732Liabilities 2022: $1,403Net Assets 2022: $421,3292022Assets 2023: $486,961Liabilities 2023: $816Net Assets 2023: $486,1452023Assets 2024: $554,769Liabilities 2024: $3,304Net Assets 2024: $551,4652024

Highlighted filing

2024

Assets$554,769
Liabilities$3,304
Net Assets$551,465
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

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

$600K$400K$200K$0-$200KRevenue 2014: $440,671Expenses 2014: $450,783Net Income 2014: -$10,1122014Revenue 2015: $443,481Expenses 2015: $436,929Net Income 2015: $6,5522015Revenue 2016: $437,353Expenses 2016: $434,994Net Income 2016: $2,3592016Revenue 2017: $435,190Expenses 2017: $435,071Net Income 2017: $1192017Revenue 2018: $473,177Expenses 2018: $443,124Net Income 2018: $30,0532018Revenue 2019: $463,602Expenses 2019: $454,980Net Income 2019: $8,6222019Revenue 2020: $452,804Expenses 2020: $407,594Net Income 2020: $45,2102020Revenue 2021: $345,067Expenses 2021: $345,000Net Income 2021: $672021Revenue 2022: $409,174Expenses 2022: $336,705Net Income 2022: $72,4692022Revenue 2023: $387,767Expenses 2023: $322,951Net Income 2023: $64,8162023Revenue 2024: $356,435Expenses 2024: $291,115Net Income 2024: $65,3202024

Highlighted filing

2024

Revenue$356,435
Expenses$291,115
Net Income$65,320
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$554,769
Liabilities
$3,304
Net assets
$551,465
Revenue
$356,435
Expenses
$291,115
Net income
$65,320
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.55$0.03$5.51$3.56$2.91$0.65
2023Detailed filing. Detailed filing data is available for this year.$4.87$0.01$4.86$3.88$3.23$0.65
2022Detailed filing. Detailed filing data is available for this year.$4.23$0.01$4.21$4.09$3.37$0.72
2021Detailed filing. Detailed filing data is available for this year.$3.50$0.01$3.49$3.45$3.45$0.00
2020Detailed filing. Detailed filing data is available for this year.$3.49$0.01$3.49$4.53$4.08$0.45
2019Detailed filing. Detailed filing data is available for this year.$3.07$0.04$3.04$4.64$4.55$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.96$0.01$2.95$4.73$4.43$0.30
2017Detailed filing. Detailed filing data is available for this year.$2.73$0.08$2.65$4.35$4.35$0.00
2016Detailed filing. Detailed filing data is available for this year.$2.74$0.09$2.65$4.37$4.35$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.71$0.09$2.62$4.43$4.37$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.59$0.03$2.56$4.41$4.51$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 8, 2024
Return Version
2023v5.1
Gross Receipts
$356,435
Mission and Program Overview

Mission

Horton Plaza Theatres Foundation was organized to establish, operate and maintain one or more legitimate theaters in the City of San Diego for the production and presentation of dramatic, musical and artistic works and for the promotion of theater and fine arts in the City of San Diego through educational, culutral and artistic programs.

Horton Plaza Theatres Foundation was organized to establish, operate and maintain one or more legitimate theaters in the City of San Diego for the production and presentation of dramatic, musical and artistic works

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$280,473$265,609▼ $14,864
Pledges and Grants Receivable$197,413$249,926▲ $52,513
Prepaid Expenses and Deferred Charges$9,075$39,234▲ $30,159
Total Assets$486,961$554,769▲ $67,808
Liabilities
Accounts Payable and Accrued Expenses$816$3,304▲ $2,488
Total Liabilities$816$3,304▲ $2,488
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$396,876$413,311▲ $16,435
Net Assets With Donor Restrictions$89,269$138,154▲ $48,885
Total Net Assets Fund Balance$486,145$551,465▲ $65,320
Total Liabilities and Net Assets / Fund Balance$486,961$554,769▲ $67,808
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sandra SimmonsExecutive DirectorFT$77,000$77,000

Board Members and Trustees

NameTitle
Suzanne R VarcoPresident
Jennifer GatteyVice President
Christine KongDirector
George MontoyaDirector
Jay L HensleeDirector
Jimmy ParkerDirector
Leo DivinskyDirector
D Candis PauleSecretary
Patrick StewartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$340,000
Program Service Revenue
$0
Investment Income
$16,435
Other Revenue
$0
All Other Contributions
$15,000
Change in Net Assets
$65,320

Audited Revenue Reconciliation

Revenue per Audited Statements
$356,435
Total Revenue per Audited Statements
$356,435
Total Revenue per Form 990
$356,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,480
Salaries, Compensation, and Employee Benefits$90,635
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$77,000-$77,000
Fees for Services Other$1,790$27,122-$28,912
Insurance$24,011--$24,011
Occupancy$20,583--$20,583
Other Employee Benefits-$7,633-$7,633
Fees for Services Accounting-$6,100-$6,100
Payroll Taxes-$6,002-$6,002
Office Expenses$4,970--$4,970
Other Expenses$993--$993
Total Functional Expenses$167,258$123,857$0$291,115

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$291,115
Total Expenses per Audited Statements$291,115
Total Expenses per Form 990$291,115
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 12

“Horton Plaza Theatres Foundation has a written policy regarding professional and ethical conduct which addresses the Conflict of Interest Code. Additionally, officers, directors and employees are required to annual file a Statement of Economic Interest-Form 700 with the City of San Diego. The officers, directors and employees also attend Ethics training.”

Form 990, Part VI, Section B, Line 15A

“The salary for the Executive Director is determined by the Board of Directors on annual basis.”

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

“A draft copy of the IRS form 990 is submitted to each board member for comment and review prior to filing with the IRS”

Filing and Contact Details

Filer

Filer Name
Horton Plaza Theatres Foundation
EIN
33-0069504
Phone
6192388388
Address
PO Box 124734, San Diego, CA 92112

Signing Officer

Name
Sandra Simmons
Title
Executive Director
Phone
6192388388
Signed
2024-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Simmons
Formed
1983
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
1

Preparer

Firm
Kagan & Associates CPAs
Address
10763 Woodside Ave Ste B, Santee, CA 92071
Preparer
Ariel M Kagan
Phone
6198785779
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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/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0232736
IRS990/PYProgramServiceRevenueAmt02429
IRS990/PYRevenuesLessExpensesAmt064816
IRS990/PYSalariesCompEmpBnftPaidAmt090215
IRS990/PYTotalExpensesAmt0322951
IRS990/PYTotalRevenueAmt0387767
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt065320
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt016435
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0340000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0385000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0396066
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0345000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0420000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01886066
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt016435
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02767
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013108
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt067
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt032804
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt065181
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96660
IRS990ScheduleA/PublicSupportPY170Pct00.95510
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0420000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01886066
IRS990ScheduleA/TotalSupportAmt01951247
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/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt0291115
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0356435
IRS990ScheduleD/TotalExpensesPerForm990Amt0291115
IRS990ScheduleD/TotalRevenuePerForm990Amt0356435
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0356435
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0291115
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Horton Plaza Theatres Foundation has a written policy regarding professional and ethical conduct which addresses the Conflict of Interest Code. Additionally, officers, directors and employees are required to annual file a Statement of Economic Interest-Form 700 with the City of San Diego. The officers, directors and employees also attend Ethics training.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The salary for the Executive Director is determined by the Board of Directors on annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A draft copy of the IRS form 990 is submitted to each board member for comment and review prior to filing with the IRS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11B
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0486961
IRS990/TotalAssetsEOYAmt0554769
IRS990/TotalAssetsGrp/BOYAmt0486961
IRS990/TotalAssetsGrp/EOYAmt0554769
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0340000
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0123857
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0167258
IRS990/TotalFunctionalExpensesGrp/TotalAmt0291115
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0816
IRS990/TotalLiabilitiesEOYAmt03304
IRS990/TotalLiabilitiesGrp/BOYAmt0816
IRS990/TotalLiabilitiesGrp/EOYAmt03304
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0486145
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0551465
IRS990/TotalProgramServiceExpensesAmt0167258
IRS990/TotalReportableCompFromOrgAmt077000
IRS990/TotalRevenueGrp/ExclusionAmt016435
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0356435
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0486961
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0554769
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 124734
IRS990/USAddress/CityNm0San Diego
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092112
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sandra Simmons
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum06192388388
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Horton Plaza Theatres Foundation
ReturnHeader/Filer/BusinessNameControlTxt0HORT
ReturnHeader/Filer/EIN0330069504
ReturnHeader/Filer/PhoneNum06192388388
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 124734
ReturnHeader/Filer/USAddress/CityNm0San Diego
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092112
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274250737
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kagan & Associates CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010763 Woodside Ave Ste B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Santee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092071
ReturnHeader/PreparerPersonGrp/PhoneNum06198785779
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ariel M Kagan
ReturnHeader/ReturnTs02024-10-08T08:55:33-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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