Civic Intelligence

Poway Center for the Performing Arts Foundation

EIN 33-0366600 • 501(c)3 • Poway, CA

Profile

Presents theatrical performances and provide educational and outreach services to the community.

15498 Espola RoadPoway, CA 92064

www.powayarts.org

Siviq Scores

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

Liabilities / Assets

39th percentile

0.02x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.06x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

26th percentile

-6.5%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

36th percentile

-0.4%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

23rd percentile

-8.2%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$2,452,957

Up $44,076 (+1.8%) from 2023

Liabilities

Down

$58,584

Down $32,002 (-35%) from 2023

Net Assets

Up

$2,394,373

Up $76,078 (+3.3%) from 2023

Revenue

Up

$907,089

Up $155,584 (+21%) from 2023

Expenses

Up

$966,386

Up $37,418 (+4.0%) from 2023

Net Income

Up

-$59,297

Up $118,166 (+67%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $763,721Liabilities 2010: $28,626Net Assets 2010: $735,0952010Assets 2011: $864,892Liabilities 2011: $35,618Net Assets 2011: $829,2742011Assets 2012: $802,687Liabilities 2012: $49,576Net Assets 2012: $753,1112012Assets 2013: $832,009Liabilities 2013: $62,596Net Assets 2013: $769,4132013Assets 2014: $906,379Liabilities 2014: $56,365Net Assets 2014: $850,0142014Assets 2015: $951,838Liabilities 2015: $78,477Net Assets 2015: $873,3612015Assets 2016: $938,177Liabilities 2016: $92,926Net Assets 2016: $845,2512016Assets 2017: $1,094,413Liabilities 2017: $145,483Net Assets 2017: $948,9302017Assets 2018: $1,087,417Liabilities 2018: $108,553Net Assets 2018: $978,8642018Assets 2019: $1,022,421Liabilities 2019: $47,253Net Assets 2019: $975,1682019Assets 2020: $1,033,050Liabilities 2020: $74,836Net Assets 2020: $958,2142020Assets 2021: $2,208,256Liabilities 2021: $35,399Net Assets 2021: $2,172,8572021Assets 2022: $2,470,521Liabilities 2022: $218,502Net Assets 2022: $2,252,0192022Assets 2023: $2,408,881Liabilities 2023: $90,586Net Assets 2023: $2,318,2952023Assets 2024: $2,452,957Liabilities 2024: $58,584Net Assets 2024: $2,394,3732024

Highlighted filing

2024

Assets$2,452,957
Liabilities$58,584
Net Assets$2,394,373

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $529,6402010Expenses 2011: $444,1782011Expenses 2012: $513,2652012Expenses 2013: $595,6362013Revenue 2014: $574,634Expenses 2014: $556,401Net Income 2014: $18,2332014Revenue 2015: $642,975Expenses 2015: $604,024Net Income 2015: $38,9512015Revenue 2016: $684,691Expenses 2016: $656,300Net Income 2016: $28,3912016Revenue 2017: $728,642Expenses 2017: $670,695Net Income 2017: $57,9472017Revenue 2018: $706,115Expenses 2018: $710,313Net Income 2018: -$4,1982018Revenue 2019: $848,336Expenses 2019: $856,228Net Income 2019: -$7,8922019Revenue 2020: $753,923Expenses 2020: $754,336Net Income 2020: -$4132020Revenue 2021: $1,418,777Expenses 2021: $334,715Net Income 2021: $1,084,0622021Revenue 2022: $1,075,822Expenses 2022: $897,188Net Income 2022: $178,6342022Revenue 2023: $751,505Expenses 2023: $928,968Net Income 2023: -$177,4632023Revenue 2024: $907,089Expenses 2024: $966,386Net Income 2024: -$59,2972024

Highlighted filing

2024

Revenue$907,089
Expenses$966,386
Net Income-$59,297

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.45$0.06$2.39$0.91$0.97$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.41$0.09$2.32$0.75$0.93$0.18
2022Detailed filing. Detailed filing data is available for this year.$2.47$0.22$2.25$1.08$0.90$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.21$0.04$2.17$1.42$0.33$1.08
2020Detailed filing. Detailed filing data is available for this year.$1.03$0.07$0.96$0.75$0.75$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.05$0.98$0.85$0.86$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.11$0.98$0.71$0.71$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.09$0.15$0.95$0.73$0.67$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.09$0.85$0.68$0.66$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.95$0.08$0.87$0.64$0.60$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.06$0.85$0.57$0.56$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.06$0.77$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.05$0.75$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.04$0.83$0.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.03$0.74$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$910,037
Mission and Program Overview

Mission

To serve the community through the presentation of a professional performing arts series at the Poway Center for the Performing Arts and to raise funds in support of the professional arts series and an arts outreach program for the public schools.

To present professional musical and theatrical performances and provide educational outreach services, both which highlight the diverse perspectives of the arts to the community and schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$734,587$709,327▼ $25,260
Prepaid Expenses and Deferred Charges$8,379$58,250▲ $49,871
Cash and Non-Interest-Bearing Accounts$153,021$37,929▼ $115,092
Pledges and Grants Receivable$8,793$17,794▲ $9,001
Accounts Receivable$10,440$0▼ $10,440
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,408,881$2,452,957▲ $44,076
Other Assets Total$1,493,661$1,629,657▲ $135,996
Liabilities
Accounts Payable and Accrued Expenses$76,048$58,584▼ $17,464
Deferred Revenue$14,538--
Total Liabilities$90,586$58,584▼ $32,002
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,482,899$1,580,510▲ $97,611
Net Assets With Donor Restrictions$835,396$813,863▼ $21,533
Total Net Assets Fund Balance$2,318,295$2,394,373▲ $76,078
Total Liabilities and Net Assets / Fund Balance$2,408,881$2,452,957▲ $44,076

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$7,654$7,654

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$700,971-▲ $57,729$31,358$727,342
2022$684,444$7,883▲ $45,797$37,153$700,971
2021$738,548-▼ $33,321$17,497$684,444
2020$595,599-▲ $179,811$29,866$738,578
2019$617,673-▲ $11,847$27,466$595,599
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHARLENE O'KEEFEExecutive DirectorFT$100,000$7,400$107,400

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$316,956
Program Service Revenue
$525,422
Investment Income
$56,766
Other Revenue
$7,945
All Other Contributions
$287,496
Change in Net Assets
$-59,297

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded2$24,323Fair Market Value (FMV)
Other Non Cash Contri Table1$1,815Fair Market Value (FMV)
Total Noncash Contributions3$26,138-

Audited Revenue Reconciliation

Revenue per Audited Statements
$893,708
Revenue Not Reported on Financial Statements
$13,381
Revenue Not Reported on Form 990
$229,662
Total Revenue per Audited Statements
$1,123,370
Total Revenue per Form 990
$907,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$714,160
Salaries, Compensation, and Employee Benefits$252,226
Total Fundraising Expense$52,682
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$133,940$11,730$12,103$157,773
All Other Expenses$139,003$5,806$3,229$148,038
Advertising$87,713$590-$88,303
Current Officers, Directors, Trustees, and Key Employees$31,825$6,650$9,025$47,500
Fees for Services Accounting-$43,266-$43,266
Other Expenses$40,365-$20,180$40,365
Other Employee Benefits$23,823$2,647$2,941$29,411
Payroll Taxes$14,209$1,579$1,754$17,542
Information Technology$234$7,805$2,995$11,034
Conferences and Meetings$4,396$1,103$455$5,954
Insurance-$5,065-$5,065
Office Expenses-$1,240-$1,240
Total Functional Expenses$826,223$87,481$52,682$966,386

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,047,292
Expenses per Audited Statements$966,386
Total Expenses per Form 990$966,386
Expenses Not Reported on Form 990$80,906
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,696
Fundraising Direct Expenses$2,948
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
Yes
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 11B

The draft return is reviewed by staff, and after any necessary revisions are made to the return, a copy of the return is made available to the Board members, prior to the filing of the return, for their review and comment.

Form 990, Part VI, Section B, Line 12C

Each board member is required to sign a conflict of interest statement. They arealso reminded at each monthly board meeting that they must notify managementimmediately should their status change.

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

The organization has a compensation committee to review comparable industries andmake recommendations on staff salaries. Salary recommendations are presented at theorganization's executive director's annual review, held in august of each year.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, andfinancial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Poway Center for the Performing Arts
EIN
33-0366600
Phone
8586684799
Address
15498 ESPOLA ROAD, POWAY, CA 92064

Signing Officer

Name
SHARLENE O'KEEFE
Title
Executive Director
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
SHARLENE O'KEEFE
Formed
1988
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
6
Volunteers
22

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108
Preparer
Latonya M Knox
Phone
6192947200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

ARTIST RIDERS: Column (A) - Total = $33655; Column (B) - Program Services = $33655; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

CITY STAFF FEES: Column (A) - Total = $16118; Column (B) - Program Services = $16118; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

DONOR DEVELOPMENT: Column (A) - Total = $13397; Column (B) - Program Services = $10321; Column (C) - Management & General = $246; Column (D) - Fundraising = $2830

Form 990, Part IX, Line 24E

EQUIPMENT REPAIR: Column (A) - Total = $1831; Column (B) - Program Services = $0; Column (C) - Management & General = $1831; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

FACILITY FEE: Column (A) - Total = $31048; Column (B) - Program Services = $31048; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

IN-KIND EXPENSES: Column (A) - Total = $1815; Column (B) - Program Services = $1665; Column (C) - Management & General = $150; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

OTHER EXPENSES: Column (A) - Total = $4567; Column (B) - Program Services = $3066; Column (C) - Management & General = $1102; Column (D) - Fundraising = $399

Form 990, Part IX, Line 24E

SPECIAL EVENT : Column (A) - Total = $50; Column (B) - Program Services = $50; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TECH RENTAL EXPENSES: Column (A) - Total = $14785; Column (B) - Program Services = $14785; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TELEPHONE: Column (A) - Total = $2477; Column (B) - Program Services = $0; Column (C) - Management & General = $2477; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TRANSPORTATION: Column (A) - Total = $12264; Column (B) - Program Services = $12264; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

WORKSHOPS & PROGRAMS: Column (A) - Total = $16031; Column (B) - Program Services = $16031; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The foundation is the beneficiary of an endowment fund that is held by the san diegofoundation (sdf). The income from a portion of the endowment fund is restricted by adonor to support arts education for youth through the foundation, the income on theremainder of the endowment is time restricted.

Part X : FIN48 Footnote

The Foundation is a public charity, and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code, except on net income derived from unrelated business activities. The Foundation believes that it has appropriate support for any tax positions taken, and, as such, does not have any uncertain tax positions that are material to the financial statements. The Foundation is not a private foundation.The Foundations Return of Organization Exempt from Income Tax and Exempt Organization Business Income Tax Returns for Tax for the years ended June 30, 2024, 2023, 2022 and 2021 are subject to examination by the Internal Revenue Service and State taxing authorities, generally three-to-four years after the returns were filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special event expense $2948

Part XII, Line 2D: Other expenses and losses per audited F/S

Special event expense $2948

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IRS990/MissionDesc0To serve the community through the presentation of a Professional Performance Series at the Poway Center for the Performing Arts, to provide a comprehensive Arts in Education program, and to raise funds to support these activities.
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IRS990/ProgSrvcAccomActy2Grp/Desc0The organizations Arts in Education Initiative is a series of programs designed to offset cutbacks and deficits in the Arts Programs in our schools and assist public-school districts in meeting the Visual and Performing Arts (VAPA) standards set by the State of California. The organization provides valuable learning opportunities that include in-school workshops, classes with visiting artists, a one-week all expenses paid theatre camp, a series of virtual learning programs, student matinee performances and more. These programs introduce children to the world of theatre, dance and music while providing children, teachers, and parents with a platform to develop artistic and creative abilities, critical thinking, teamwork and social skills. All program components are created in cooperation with teachers and principals to assure alignment with the States VAPA Standards.ArtsEd OnStage is a student matinee program that provides local students the opportunity to experience live theater. Performances are curated based on cultural awareness, language and theatrical arts, and art inspired by science. Study guides, bookmarks and arts-related activity sheets are provided for teachers and students. The matinee program serves an average of 3,400 students from five school districts each year.A Virtual Performance Curriculum (VPC) program was developed during the COVID-19 pandemic to address the need for arts education in a virtual learning environment and is now used by educators to provide arts exposure in their classrooms. Each module is self-contained and asynchronous, consisting of a professional performance video, interactive pre-show content, 360? virtual tour of the Poway Center for the Performing Arts, and Standards-based VAPA extension activities. Poway OnStage offers eight to ten Virtual Performance Curriculum titles in English and Spanish each year, serving an average of 110,000 students, teachers, and families from 20 states and 2 countries. Introduction to Instruments features local high school band students hosting assemblies with all PUSD 4th graders. These entertaining and engaging performances introduce students to instrument families (woodwind, brass, strings, percussion) and encourage participation in the 5th grade music programs. This program serves all 25 PUSD elementary schools - approximately 2,500 4th graders. Missoula Children's Theatre is a comprehensive, one-week, all-expenses paid theatre camp for youth ages 5-18. About 60 students are selected from as many as 180 who audition for the opportunity at the Poway Center for the Performing Arts. The week covers all aspects of theater production from auditions, singing and dancing, rehearsals, theater tech and final performances. The public performance of the production is professionally recorded and used as the performance video in a Poway OnStage virtual program.The Arts in Education Initiative also offers a variety of in-school workshops, assemblies and master classes with local teaching artists and select touring artists. These experiences are intended to provide interactive and hands-on experiences for students to learn about instruments and music of different cultures, the principles of acting and improvisation, the basics of dance, the art of storytelling, and more.
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