Civic Intelligence

South Orange County Communi Theat

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.

31896 Plaza Drive Suite C-5San Juan Capistrano, CA 92675

www.capistranocenter.com

Siviq Scores

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

Liabilities / Assets

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.09x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

77th percentile

25%

Higher net margin than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

42nd percentile

$9,000

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

61st percentile

7.6%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

3rd percentile

-71%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

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.

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2013: $23,147Liabilities 2013: $11,058Net Assets 2013: $12,0892013Assets 2014: $27,054Liabilities 2014: $8,706Net Assets 2014: $18,3482014Assets 2015: $31,111Liabilities 2015: $14,694Net Assets 2015: $16,4172015Assets 2017: $22,439Liabilities 2017: $7,773Net Assets 2017: $14,6662017Assets 2019: $16,041Liabilities 2019: $8,718Net Assets 2019: $7,3232019Assets 2021: $113,020Liabilities 2021: $53,855Net Assets 2021: $59,1652021Assets 2025: $2,030,767Liabilities 2025: $40,029Net Assets 2025: $1,990,7382025

Highlighted filing

2025

Assets$2,030,767
Liabilities$40,029
Net Assets$1,990,738

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2013: $219,0102013Revenue 2014: $220,793Expenses 2014: $214,534Net Income 2014: $6,2592014Revenue 2015: $248,905Expenses 2015: $250,836Net Income 2015: -$1,9312015Revenue 2017: $304,300Expenses 2017: $299,662Net Income 2017: $4,6382017Revenue 2019: $328,004Expenses 2019: $327,998Net Income 2019: $62019Revenue 2021: $120,795Expenses 2021: $86,475Net Income 2021: $34,3202021Revenue 2025: $426,433Expenses 2025: $318,328Net Income 2025: $108,1052025

Highlighted filing

2025

Revenue$426,433
Expenses$318,328
Net Income$108,105

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Oct 1, 2025
Return Version
2024v5.2
Gross Receipts
$436,891
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$209,379$136,510-
Other Securities$3,580--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Leslie EisnerPresidentPT$9,000$9,000
Darrell HillManaging DirectorPT$6,200$6,200
Roger WoodcockWeb MasterPT$5,345$5,345

Board Members and Trustees

NameTitle
Tim MulroyChairman of the Board
Paul HunnVice President
John Campbellmember
Richard L Hutchinsonmember
James MayTreasurer temp Secr
Revenue and Support

Revenue Composition

Contributions and Grants
$194,320
Program Service Revenue
$160,089
Investment Income
$58,469
Other Revenue
$13,555
All Other Contributions
$194,320
Change in Net Assets
$108,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$318,328
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Organizational document changes Part VI line 4

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.

Committee meeting documentation Part VI line 8B

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.

Form 990 governing body review Part VI line 11

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.

Governing documents etc available to public Part VI line 19

The Organization makes its governing documents, conflicts of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
South Orange County Community Theatre
EIN
33-0380212
In Care Of
% James May
Phone
9492480808
Address
31896 Plaza Drive Suite C-5, San Juan Capistrano, CA 92675

Signing Officer

Name
James May
Title
Treasurer temp Secr
Phone
9499810776
Signed
2025-10-01
Discuss with paid preparer
No

Organization Details

Principal Officer
Tim Mulroy
Formed
1989
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
3
Employees
0
Volunteers
100

Preparer

Firm
Minding Your Business
Address
27758 SANTA MARGARITA PKY 143, Mission Viejo, CA 92691
Preparer
L Vanden
Phone
9499400094
Supplemental Narrative

Additional Explanations

Other or change in accounting method Part XII line 1

Other Accounting Method: Modified accrual

Explanation of other changes in net assets or fund balances Part XI line 9

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

List of other fees for services expenses Part IX line 11G

Other - Fees for services: Staff Fees and other non-employees: $18,814Set Building: $3,400Artwork: $6,650for a total of $28,864

List of other expenses Part IX line 24E

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

General explanation attachment

Books are in care of;James May, Treasurerat South Orange County Community Theatre31896 Plaza Dr Ste C-5San Juan Capistrano, CA 92675

Raw XML AppendixShowing 400 of 473 raw XML fields

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IRS990ScheduleD/OtherSecuritiesGrp/Desc0INDEPENDENT FINANCIAL GROUP LLC
IRS990ScheduleD/OtherSecuritiesGrp/Desc1transfered to
IRS990ScheduleD/OtherSecuritiesGrp/Desc2Schwab Investments
IRS990ScheduleD/OtherSecuritiesGrp/Desc3--Deposits
IRS990ScheduleD/OtherSecuritiesGrp/Desc4--Interest
IRS990ScheduleD/OtherSecuritiesGrp/Desc5--Transfer of Securities
IRS990ScheduleD/OtherSecuritiesGrp/Desc6--Management Fees
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Re-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/ExplanationTxt1South 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/ExplanationTxt2The 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/ExplanationTxt3The Organization makes its governing documents, conflicts of interest policy and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Other Accounting Method: Modified accrual
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Unrelated 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/ExplanationTxt6Other - Fees for services: Staff Fees and other non-employees: $18,814Set Building: $3,400Artwork: $6,650for a total of $28,864
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Equipment 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/ExplanationTxt8Books are in care of;James May, Treasurerat South Orange County Community Theatre31896 Plaza Dr Ste C-5San Juan Capistrano, CA 92675
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Committee meeting documentation Part VI line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other or change in accounting method Part XII line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
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