Civic Intelligence

The Theater Foundation

990 • Fiscal year 2016 • EIN 33-0871129

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 09, 2017

41391 Kalmia Street No 200Murrieta, CA 92562

(951) 696-0600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

27th percentile

-7.4%

Higher net margin than 27% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

78th percentile

$5,400

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

17th percentile

-27%

Faster asset growth than 17% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$69,039

Down $25,260 (-27%) from 2015

Net Assets

Down

$69,039

Down $260 (-0.4%) from 2015

Liabilities

Down

$0

Down $25,000 (-100%) from 2015

Revenue

Up

$31,629

Up $3,204 (+11%) from 2015

Expenses

Up

$33,957

Up $2,372 (+7.5%) from 2015

Net Income

Up

-$2,328

Up $832 (+26%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $131,316Liabilities 2011: $1,500Net Assets 2011: $129,8162011Assets 2012: $100,946Liabilities 2012: $0Net Assets 2012: $100,9462012Assets 2014: $87,620Liabilities 2014: $0Net Assets 2014: $87,6202014Assets 2015: $94,299Liabilities 2015: $25,000Net Assets 2015: $69,2992015Assets 2016: $69,039Liabilities 2016: $0Net Assets 2016: $69,0392016Assets 2017: $331,926Liabilities 2017: $0Net Assets 2017: $331,9262017Assets 2018: $310,689Liabilities 2018: $0Net Assets 2018: $310,6892018Assets 2019: $324,832Liabilities 2019: $0Net Assets 2019: $324,8322019Assets 2020: $326,579Liabilities 2020: $19,400Net Assets 2020: $307,1792020Assets 2021: $345,839Liabilities 2021: $19,400Net Assets 2021: $326,4392021Assets 2022: $363,792Liabilities 2022: $19,194Net Assets 2022: $344,5982022Assets 2024: $383,024Liabilities 2024: $13,590Net Assets 2024: $369,4342024

Highlighted filing

2016

Assets$69,039
Liabilities$0
Net Assets$69,039

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $70,193Expenses 2011: $79,301Net Income 2011: -$9,1082011Revenue 2012: $58,050Expenses 2012: $86,920Net Income 2012: -$28,8702012Revenue 2014: $61,032Expenses 2014: $64,134Net Income 2014: -$3,1022014Revenue 2015: $28,425Expenses 2015: $31,585Net Income 2015: -$3,1602015Revenue 2016: $31,629Expenses 2016: $33,957Net Income 2016: -$2,3282016Revenue 2017: $286,982Expenses 2017: $20,002Net Income 2017: $266,9802017Revenue 2018: $15,822Expenses 2018: $24,037Net Income 2018: -$8,2152018Revenue 2019: $25,907Expenses 2019: $18,734Net Income 2019: $7,1732019Revenue 2020: $20,978Expenses 2020: $23,800Net Income 2020: -$2,8222020Revenue 2021: $16,542Expenses 2021: $9,831Net Income 2021: $6,7112021Revenue 2022: $34,784Expenses 2022: $9,173Net Income 2022: $25,6112022Revenue 2024: $64,571Expenses 2024: $27,151Net Income 2024: $37,4202024

Highlighted filing

2016

Revenue$31,629
Expenses$33,957
Net Income-$2,328
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$229,597
Mission and Program Overview

Mission

To encourage and educate adults and youth in community participation and involvement in the performing arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$49,821$51,889▲ $2,068
Prepaid Expenses and Deferred Charges$19,481$0▼ $19,481
Land, Buildings, and Equipment, Net$7,589$7,332▼ $257
Cash and Non-Interest-Bearing Accounts$12,408$4,818▼ $7,590
Total Assets$94,299$69,039▼ $25,260
Other Assets Total$5,000$5,000→ $0
Liabilities
Other Liabilities$25,000$0▼ $25,000
Total Liabilities$25,000$0▼ $25,000
Net Assets / Fund Balance
Unrestricted Net Assets$69,299$69,039▼ $260
Total Net Assets Fund Balance$69,299$69,039▼ $260
Total Liabilities and Net Assets / Fund Balance$94,299$69,039▼ $25,260

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,332$2,709$10,041
Other Assets Org$5,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bobbi BoesExecutive DirectorPT$5,400$5,400
Revenue and Support

Revenue Composition

Contributions and Grants
$139,264
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-107,635
Change in Net Assets
$-2,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,012
Salaries, Compensation, and Employee Benefits$8,405
Grants and Similar Amounts Paid$5,540
Total Fundraising Expense$4,021
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$2,432$5,973-$8,405
Grants to Domestic Orgs$5,540--$5,540
Fees for Services Accounting-$3,000-$3,000
All Other Expenses-$1,807-$1,807
Occupancy-$1,371-$1,371
Insurance-$1,053-$1,053
Other Expenses$1,500$1,029$4,021$1,029
Office Expenses-$717-$717
Depreciation Depletion$257--$257
Advertising-$16-$16
Total Functional Expenses$9,729$20,207$4,021$33,957
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fine Arts NetworkTemecula, CA-Annual Supportannual Support$3,540
SOUTHWEST WOMEN'S CHORUSTemecula, CA-Annual Support$1,000
Temecula Valley PlayersMurrieta, CA-Annual Support$1,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$197,968
Fundraising Gross Income$90,333
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
2016 Golf Tournament$229,597$90,333$131,145$-40,812
Total Events$229,597$90,333$198,468$-108,135
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
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Dan & beverly stephenson (both directors) are married; steven van houten is a cfo for dan stephenson

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

The board is given a draft copy of the form 990 before filing. The form 990 is reviewed by the board members and any changes are given to the tax preparer for update.

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

The organization makes its governing documents, conflict of interest policy and financial statements available upon request.

Form 990, Part VI, Section C, Line 19

All financial information and tax documents are provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Theater Foundation
EIN
33-0871129
Phone
9516960600
Address
41391 KALMIA STREET NO 200, MURRIETA, CA 92562

Signing Officer

Name
Steven Van Houten
Title
Treasurer
Phone
9516960600
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Van Houten
Formed
1999
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
0

Preparer

Firm
Pkc Kuebler Apc
Address
43385 BUSINESS PARK DRIVE SUITE 120, TEMECULA, CA 92590
Preparer
Pete Palmer
Phone
9516766555
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt087086
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt049271
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt049632
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0358247
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt090333
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0418
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt062767
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt052725
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt046632
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0252875
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.56420
IRS990ScheduleA/PublicSupportPY509Pct00.53540
IRS990ScheduleA/PublicSupportTotal509Amt0344784
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt05050
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt05050
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt03363
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt013463
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0139264
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt032994
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt087086
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt049271
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt049632
IRS990ScheduleA/Total509Grp/TotalAmt0358247
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0229597
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt033412
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0149853
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0101996
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt096264
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0611122
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt07332
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02709
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010041
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PARK CITY TIMESHARE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07332
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0139264
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0139264
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0198468
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt020078
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt020078
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm02016 GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt01121
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01121
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0229597
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0229597
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt090333
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt090333
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-108135
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0131145
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0131145
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt046124
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt046124
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt03540
IRS990ScheduleI/RecipientTable/CashGrantAmt11000
IRS990ScheduleI/RecipientTable/CashGrantAmt21000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ANNUAL SUPPORTANNUAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1ANNUAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2ANNUAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FINE ARTS NETWORK
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SOUTHWEST WOMEN'S CHORUS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2TEMECULA VALLEY PLAYERS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt042051 MAIN ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt130914 DEL REY ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt241606 DATE ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0TEMECULA
IRS990ScheduleI/RecipientTable/USAddress/CityNm1TEMECULA
IRS990ScheduleI/RecipientTable/USAddress/CityNm2MURRIETA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd092590
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd192591
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd292562
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAN & BEVERLY STEPHENSON (BOTH DIRECTORS) ARE MARRIED; STEVEN VAN HOUTEN IS A CFO FOR DAN STEPHENSON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS GIVEN A DRAFT COPY OF THE FORM 990 BEFORE FILING. THE FORM 990 IS REVIEWED BY THE BOARD MEMBERS AND ANY CHANGES ARE GIVEN TO THE TAX PREPARER FOR UPDATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL FINANCIAL INFORMATION AND TAX DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt094299
IRS990/TotalAssetsEOYAmt069039
IRS990/TotalAssetsGrp/BOYAmt094299
IRS990/TotalAssetsGrp/EOYAmt069039
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0139264
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04021
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020207
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt09729
IRS990/TotalFunctionalExpensesGrp/TotalAmt033957

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