Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
EIN 33-0380212 • 501(c)3 • San Juan Capistrano, CA
Profile
The South Orange County Community Theatre was formed and exists to provide theatrical entertainment for patrons and theatrical training for youth and adults.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Liabilities / Revenue
54th percentile
Higher debt load relative to revenue than 54% of similar nonprofits.
Net Margin
77th percentile
Higher net margin than 77% of similar nonprofits.
Top Officer Pay
42nd percentile
Higher top officer pay than 42% of similar nonprofits.
Top officer pay equals 2.1% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Assets
$2,030,767
No earlier filing loaded for comparison.
Liabilities
$40,029
No earlier filing loaded for comparison.
Net Assets
$1,990,738
No earlier filing loaded for comparison.
Revenue
$426,433
No earlier filing loaded for comparison.
Expenses
$318,328
No earlier filing loaded for comparison.
Net Income
$108,105
No earlier filing loaded for comparison.
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The South Orange County Community Theatre was formed and exists to provide theatrical entertainment for patrons and theatrical training for youth and adults.
The South Orange County Community Theatre was formed as a charitable organization for community benefit and exists to provide theatrical entertainment for patrons and theatrical training for youth and adults.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $1,553,052 | $1,370,635 | ▼ $182,417 |
| Cash and Non-Interest-Bearing Accounts | $184,421 | $218,978 | ▲ $34,557 |
| Savings and Temporary Cash Investments | $130,954 | $211,951 | ▲ $80,997 |
| Land, Buildings, and Equipment, Net | $18,669 | $209,379 | ▲ $190,710 |
| Prepaid Expenses and Deferred Charges | - | $19,824 | - |
| Total Assets | $1,887,096 | $2,030,767 | ▲ $143,671 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $40,449 | $40,029 | ▼ $420 |
| Total Liabilities | $40,449 | $40,029 | ▼ $420 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,846,647 | $1,990,738 | ▲ $144,091 |
| Total Net Assets Fund Balance | $1,846,647 | $1,990,738 | ▲ $144,091 |
| Total Liabilities and Net Assets / Fund Balance | $1,887,096 | $2,030,767 | ▲ $143,671 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $209,379 | $136,510 | - |
| Other Securities | $3,580 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $82,579 | - | ▼ $2,922 | - | - |
| 2023 | $71,104 | - | ▲ $11,845 | - | $82,579 |
| 2022 | $62,445 | $2,516 | ▲ $7,172 | - | $71,104 |
| 2021 | $76,097 | - | ▼ $13,259 | - | $62,445 |
| 2020 | $6,439 | $66,830 | ▲ $3,120 | - | $76,097 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Leslie Eisner | President | PT | $9,000 | $9,000 |
| Darrell Hill | Managing Director | PT | $6,200 | $6,200 |
| Roger Woodcock | Web Master | PT | $5,345 | $5,345 |
| Name | Title |
|---|---|
| Tim Mulroy | Chairman of the Board |
| Paul Hunn | Vice President |
| John Campbell | member |
| Richard L Hutchinson | member |
| James May | Treasurer temp Secr |
| Line Item | Amount |
|---|---|
| Other Expenses | $318,328 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | $195,433 | - | $195,433 |
| Fees for Services Other | $28,864 | - | - | $28,864 |
| Office Expenses | - | $20,986 | - | $20,986 |
| Fees for Services Management | - | $12,800 | - | $12,800 |
| Advertising | - | $12,403 | - | $12,403 |
| Depreciation Depletion | $8,963 | - | - | $8,963 |
| All Other Expenses | $4,975 | $1,808 | - | $6,783 |
| Fees for Services Accounting | - | $6,649 | - | $6,649 |
| Royalties | $6,371 | - | - | $6,371 |
| Fees for Service Investment Mgmnt Fees | - | $5,868 | - | $5,868 |
| Insurance | - | $3,556 | - | $3,556 |
| Other Expenses | $3,278 | $2,169 | - | $3,278 |
| Interest | - | $1,902 | - | $1,902 |
| Travel | - | $701 | - | $701 |
| Total Functional Expenses | $52,451 | $265,877 | $0 | $318,328 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Re-defined Board of Directors with a goal to focus on strategic planning and fundraising. Board members will contribute a minimum of $1000 to a Playhouse Preservation fund.Created a Management Team headed by the Corporate Officers and included such other talent as needed to successfully produce plays and operate the Playhouse.Board may have four and up to twenty directors. Board members serve 6 year terms and may be elected to consecutive terms without limitation. Board members are expected to make a financial contribution of at least $1000 annually. Officers of the Corporation are President, Vice President, Secretary, Treasurer, Artistic Director and Managing Director. Officers of the Corporation are automatically members of the Board of Directors and serve a 6-year term as Officers of the Corporation. Officers of the Corporation are not subject to the $1000 annual financial contribution.Electronic mail considered to be equivalent to any communications required to be in writing.Board meetings may be held electronically as well as in person.”
“South Orange County Community Theatre maintains detailed minutes for all Board Meetings. All Other committees are not required to keep detailed records, but must have authority from the main governing body for action.”
“The Form 990 is distributed electronically in draft form to each board member for review. It is then discussed at the next scheduled board meeting.”
“The Organization makes its governing documents, conflicts of interest policy and financial statements available to the public upon request.”
“Other Accounting Method: Modified accrual”
“Unrelated Business Tax and State Sales Taxes Paid: $4,111Estimated Tax for Unrelated Business Income Paid for 2023 fiscal year: $7,616County Business Property Tax Paid: $ 318total of: $12,045”
“Other - Fees for services: Staff Fees and other non-employees: $18,814Set Building: $3,400Artwork: $6,650for a total of $28,864”
“Equipment Rentals: $165Props: $1,196Scrips: $1,323Sets: $1,558Tech Supplies: $733--for a total of $4,975 program expensesDues and membership fees $464Website: $1,808--for a total of $1,808 admin expensesALL Total list of other expenses Part IX, line 24e: $6,783”
“Books are in care of;James May, Treasurerat South Orange County Community Theatre31896 Plaza Dr Ste C-5San Juan Capistrano, CA 92675”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 40449 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 40029 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | The South Orange County Community Theatre was formed as a charitable organization for community benefit and exists to provide theatrical entertainment for patrons and theatrical training for youth and adults. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 12403 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 12403 |
| IRS990/AllOtherContributionsAmt | 0 | 194320 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1808 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 4975 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 6783 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | James May |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9492480808 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 31776 El Camino Real |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | San Juan Capistrano |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92675 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 184421 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 218978 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CostOfGoodsSoldAmt | 0 | 10458 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 194320 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 58469 |
| IRS990/CYOtherExpensesAmt | 0 | 318328 |
| IRS990/CYOtherRevenueAmt | 0 | 13555 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 160089 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 108105 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 318328 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 426433 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 8963 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 8963 |
| IRS990/Desc | 0 | (1.) The South Orange County Community Theatre annually provides 6 Mainstage Shows entertaining about 7,000 patrons; 6-8 Second Stage shows with attendance of about 1,200 patrons; 8-10 Outside Performances, Comedy Club, Solo and Group Concerts, and others entertaining about 1,000 patrons. (2.) The Theatre annually provides 4-6 formal classes with about 200 students, including home school performance; and provides on-stage and backstage performance and support opportunities to 250 volunteer actors, technicians and others. (3.) The Theatre Gives back to the community with gift certificates to fundraiser activities for 50 or more regional groups per year; makes the theatre available for meetings for these groups, opens the scene shop for set build and scenic art work for many groups including the Local Art Walk, Local Schools, Chamber of Commerce, Fiesta Association and others; also loans technical equipment to schools and other organizations as needed. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 52451 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6649 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6649 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 12800 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 12800 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 28864 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 28864 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 5868 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 5868 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 34.62 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 26.92 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 17.31 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.31 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 26.92 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.77 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 9.62 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.92 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Leslie Eisner |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Darrell Hill |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Roger Woodcock |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | John Campbell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Richard L Hutchinson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | James May |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Paul Hunn |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Tim Mulroy |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 9000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 6200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 5345 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Managing Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Web Master |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Treasurer temp Secr |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Chairman of the Board |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 436891 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3556 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3556 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1902 |
| IRS990/InterestGrp/TotalAmt | 0 | 1902 |
| IRS990/InvestmentExpenseAmt | 0 | 5868 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 58469 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 58469 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1553052 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1370635 |
| IRS990/IRPDocumentCnt | 0 | 24 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 136510 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 18669 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 209379 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 345889 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | The South Orange County Community Theatre was formed as a charitable organization for community benefit and exists to provide theatrical entertainment for patrons and theatrical training for youth and adults. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1846647 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1990738 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -10458 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | -10458 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 12555 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 17257 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1846647 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1990738 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 195433 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 195433 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 20986 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 20986 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 12045 |
| IRS990/OtherExpensesGrp/Desc | 0 | Repairs and Maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Licenses and Permits |
| IRS990/OtherExpensesGrp/Desc | 3 | Costumes |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 585 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1017 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2169 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3278 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 585 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1017 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2169 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3278 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 711110 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 711110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Concessions |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Souvenirs |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 22838 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 1175 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 22838 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 1 | 1175 |
| IRS990/OtherRevenueTotalAmt | 0 | 24013 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 19824 |
| IRS990/PrincipalOfficerNm | 0 | Tim Mulroy |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 816 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 711110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 532000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Show Admissions |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Enrollment fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Facility Usage |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Rental of Props |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 154474 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2065 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 3350 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 200 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 154474 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2065 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 3350 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 200 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 194320 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 58469 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 184101 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 436890 |
| IRS990/PYTotalRevenueAmt | 0 | 436890 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 108105 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 426433 |
| IRS990/RoyaltiesGrp/ProgramServicesAmt | 0 | 6371 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 6371 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 130954 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 211951 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 194320 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1055030 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 120701 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 265705 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 129527 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1765283 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 58469 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 33940 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5975 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 357 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 16 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 98757 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.41090 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.38540 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 796030 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 969253 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 194320 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1055030 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 120701 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 265705 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 129527 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1765283 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1937349 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 13555 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 25524 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 25791 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8439 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 73309 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1206 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 82579 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 78451 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -2922 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 370 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 71104 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 82579 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 11845 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1029 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 62445 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 2516 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 71104 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 7172 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 393 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 76097 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 62445 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -13259 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 292 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6439 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 66830 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 76097 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 3120 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | true |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 209379 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 136510 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 345889 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 1342130 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 22 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 2 | 26602 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 3 | -1699 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 4 | 3580 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | INDEPENDENT FINANCIAL GROUP LLC |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | transfered to |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | Schwab Investments |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 3 | --Deposits |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 4 | --Interest |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 5 | --Transfer of Securities |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 6 | --Management Fees |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 7 | --Market Value-IncreaseDecrease |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 2 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 3 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 4 | F |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 209379 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 1370635 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Re-defined Board of Directors with a goal to focus on strategic planning and fundraising. Board members will contribute a minimum of $1000 to a Playhouse Preservation fund.Created a Management Team headed by the Corporate Officers and included such other talent as needed to successfully produce plays and operate the Playhouse.Board may have four and up to twenty directors. Board members serve 6 year terms and may be elected to consecutive terms without limitation. Board members are expected to make a financial contribution of at least $1000 annually. Officers of the Corporation are President, Vice President, Secretary, Treasurer, Artistic Director and Managing Director. Officers of the Corporation are automatically members of the Board of Directors and serve a 6-year term as Officers of the Corporation. Officers of the Corporation are not subject to the $1000 annual financial contribution.Electronic mail considered to be equivalent to any communications required to be in writing.Board meetings may be held electronically as well as in person. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | South Orange County Community Theatre maintains detailed minutes for all Board Meetings. All Other committees are not required to keep detailed records, but must have authority from the main governing body for action. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Form 990 is distributed electronically in draft form to each board member for review. It is then discussed at the next scheduled board meeting. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Organization makes its governing documents, conflicts of interest policy and financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Other Accounting Method: Modified accrual |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Unrelated Business Tax and State Sales Taxes Paid: $4,111Estimated Tax for Unrelated Business Income Paid for 2023 fiscal year: $7,616County Business Property Tax Paid: $ 318total of: $12,045 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Other - Fees for services: Staff Fees and other non-employees: $18,814Set Building: $3,400Artwork: $6,650for a total of $28,864 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Equipment Rentals: $165Props: $1,196Scrips: $1,323Sets: $1,558Tech Supplies: $733--for a total of $4,975 program expensesDues and membership fees $464Website: $1,808--for a total of $1,808 admin expensesALL Total list of other expenses Part IX, line 24e: $6,783 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Books are in care of;James May, Treasurerat South Orange County Community Theatre31896 Plaza Dr Ste C-5San Juan Capistrano, CA 92675 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Organizational document changes Part VI line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Committee meeting documentation Part VI line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing documents etc available to public Part VI line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other or change in accounting method Part XII line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Explanation of other changes in net assets or fund balances Part XI line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | List of other fees for services expenses Part IX line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | List of other expenses Part IX line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | General explanation attachment |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1887096 |
| IRS990/TotalAssetsEOYAmt | 0 | 2030767 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1887096 |
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