Civic Intelligence

Poinsettia Center for the Arts

EIN 33-0646726 • 501(c)3 • Oceanside, CA

Profile

1 to manage the operations of a performing and visual arts theatre in the city of oceanside, ca, on a not-for-profit basis and 2 promote the performing and visual arts to our community through education and appreciation

402 North Coast HighwayOceanside, CA 92054

startheatreco.com

Siviq Scores

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

Liabilities / Assets

84th percentile

0.42x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

88th percentile

0.57x

Higher debt load relative to revenue than 88% of similar nonprofits.

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

Net Margin

30th percentile

-5.2%

Higher net margin than 30% 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

34th percentile

-2.4%

Faster asset growth than 34% of similar nonprofits.

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

Revenue Growth

64th percentile

18%

Faster revenue growth than 64% of similar nonprofits.

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

Assets

Down

$808,475

Down $20,264 (-2.4%) from 2023

Liabilities

Down

$340,447

Down $17,392 (-4.9%) from 2023

Net Assets

Down

$468,028

Down $2,872 (-0.6%) from 2023

Revenue

Up

$601,900

Up $91,259 (+18%) from 2023

Expenses

Up

$633,289

Up $98,491 (+18%) from 2023

Net Income

Down

-$31,389

Down $7,232 (-30%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $711,884Liabilities 2014: $426,161Net Assets 2014: $285,7232014Assets 2015: $722,925Liabilities 2015: $406,877Net Assets 2015: $316,0482015Assets 2016: $731,771Liabilities 2016: $385,096Net Assets 2016: $346,6752016Assets 2017: $769,776Liabilities 2017: $450,554Net Assets 2017: $319,2222017Assets 2018: $724,411Liabilities 2018: $432,505Net Assets 2018: $291,9062018Assets 2019: $779,888Liabilities 2019: $509,216Net Assets 2019: $270,6722019Assets 2020: $729,722Liabilities 2020: $514,377Net Assets 2020: $215,3452020Assets 2021: $684,913Liabilities 2021: $498,885Net Assets 2021: $186,0282021Assets 2022: $871,354Liabilities 2022: $376,297Net Assets 2022: $495,0572022Assets 2023: $828,739Liabilities 2023: $357,839Net Assets 2023: $470,9002023Assets 2024: $808,475Liabilities 2024: $340,447Net Assets 2024: $468,0282024

Highlighted filing

2024

Assets$808,475
Liabilities$340,447
Net Assets$468,028

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2014: $200,613Expenses 2014: $253,322Net Income 2014: -$52,7092014Revenue 2015: $289,749Expenses 2015: $259,421Net Income 2015: $30,3282015Revenue 2016: $289,567Expenses 2016: $258,940Net Income 2016: $30,6272016Revenue 2017: $278,930Expenses 2017: $306,383Net Income 2017: -$27,4532017Revenue 2018: $317,167Expenses 2018: $320,223Net Income 2018: -$3,0562018Revenue 2019: $304,254Expenses 2019: $317,266Net Income 2019: -$13,0122019Revenue 2020: $240,270Expenses 2020: $295,597Net Income 2020: -$55,3272020Revenue 2021: $248,190Expenses 2021: $277,774Net Income 2021: -$29,5842021Revenue 2022: $708,877Expenses 2022: $403,245Net Income 2022: $305,6322022Revenue 2023: $510,641Expenses 2023: $534,798Net Income 2023: -$24,1572023Revenue 2024: $601,900Expenses 2024: $633,289Net Income 2024: -$31,3892024

Highlighted filing

2024

Revenue$601,900
Expenses$633,289
Net Income-$31,389

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$601,900
Mission and Program Overview

Mission

1 to manage the operations of a performing and visual arts theatre in the city of oceanside, ca, on a not-for-profit basis and 2 promote the performing and visual arts to our community through education and appreciation

1 to manage the operations of a performing and visual arts theatre in the city of oceanside, ca, on a not-for-profit basis and 2 promote the performing and visual arts to our community through education and appreciation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$655,390$649,841▼ $5,549
Savings and Temporary Cash Investments$102,513$109,518▲ $7,005
Cash and Non-Interest-Bearing Accounts$68,013$46,448▼ $21,565
Intangible Assets$2,822$2,668▼ $154
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$828,739$808,475▼ $20,264
Other Assets Total$1$0▼ $1
Liabilities
Mortgage Notes Payable Secured by Investment Property$356,839$339,447▼ $17,392
Other Liabilities$1,000$1,000→ $0
Total Liabilities$357,839$340,447▼ $17,392
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$470,900$468,028▼ $2,872
Total Net Assets Fund Balance$470,900$468,028▼ $2,872
Total Liabilities and Net Assets / Fund Balance$828,739$808,475▼ $20,264

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$431,747$445,802$877,549
Leasehold Improvements$188,542$149,378$337,920
Equipment$29,552$108,474$138,026
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ann SchulzChairman
Sharon DouglasPresident
Bobby JanikasVice President
Kr SchulzDirector
Victoria CoreySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$85,583
Program Service Revenue
$516,216
Investment Income
$101
Other Revenue
$0
All Other Contributions
$65,253
Change in Net Assets
$-31,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$358,687
Salaries, Compensation, and Employee Benefits$274,602
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,295$17,825-$249,120
Occupancy$156,499$9,989-$166,488
Depreciation Depletion$34,333--$34,333
Payroll Taxes$19,340$1,491-$20,831
Pension Plan Contributions$4,338$313-$4,651
Advertising$3,683$409-$4,092
Fees for Services Accounting-$3,600-$3,600
Insurance$2,841$316-$3,157
Other Expenses$385$43-$428
Total Functional Expenses$599,303$33,986$0$633,289
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$1,000
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

Provided to directors at board meeting for review

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Poinsettia Center for the Arts
EIN
33-0646726
Phone
7607219983
Address
402 NORTH COAST HIGHWAY, OCEANSIDE, CA 92054

Signing Officer

Name
Sharon Douglas
Title
President
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Douglas
Formed
1994
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
21
Volunteers
175

Preparer

Firm
Candace Saari CPA
Address
1138 South Ditmar Street, Oceanside, CA 92054
Preparer
Candace Saari
Phone
7602311503
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0109518
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt085583
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0167436
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0181875
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0113188
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt066102
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0614184
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0516216
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0303833
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt060317
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0-8643
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0871723
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.41330
IRS990ScheduleA/PublicSupportPY170Pct00.61450
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IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0181875
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0113188
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt066102
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0614184
IRS990ScheduleA/TotalSupportAmt01485907
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BuildingsGrp/BookValueAmt0431747
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0445802
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0877549
IRS990ScheduleD/EquipmentGrp/BookValueAmt029552
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0108474
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0138026
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0188542
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0149378
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0337920
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01000
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IRS990ScheduleD/TotalLiabilityAmt01000
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED TO DIRECTORS AT BOARD MEETING FOR REVIEW
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
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0828739
IRS990/TotalAssetsEOYAmt0808475
IRS990/TotalAssetsGrp/BOYAmt0828739
IRS990/TotalAssetsGrp/EOYAmt0808475
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt085583
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033986
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0599303
IRS990/TotalFunctionalExpensesGrp/TotalAmt0633289
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0357839
IRS990/TotalLiabilitiesEOYAmt0340447
IRS990/TotalLiabilitiesGrp/BOYAmt0357839
IRS990/TotalLiabilitiesGrp/EOYAmt0340447
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0470900
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0468028
IRS990/TotalProgramServiceExpensesAmt0599303
IRS990/TotalProgramServiceRevenueAmt0516216
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0516317
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0601900
IRS990/TotalVolunteersCnt0175
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0828739
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0808475
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0402 NORTH COAST HIGHWAY
IRS990/USAddress/CityNm0OCEANSIDE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092054
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0STARTHEATRECO.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON DOUGLAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POINSETTIA CENTER FOR THE ARTS
ReturnHeader/Filer/BusinessNameControlTxt0POIN
ReturnHeader/Filer/EIN0330646726
ReturnHeader/Filer/PhoneNum07607219983
ReturnHeader/Filer/USAddress/AddressLine1Txt0402 NORTH COAST HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0OCEANSIDE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911761426

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