Civic Intelligence

Cyt San Diego

990 • Fiscal year 2024 • EIN 45-2499705

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 12, 2025

1545 Pioneer WayEl Cajon, CA 92020

(619) 588-0206

Siviq Scores

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

Liabilities / Assets

68th percentile

0.09x

Higher debt load relative to assets than 68% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.10x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

4th percentile

-75%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$87,708

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

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

Asset Growth

5th percentile

-39%

Faster asset growth than 5% of similar nonprofits.

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

Revenue Growth

61st percentile

16%

Faster revenue growth than 61% of similar nonprofits.

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

Assets

Down

$756,821

Down $490,855 (-39%) from 2023

Net Assets

Down

$686,227

Down $515,740 (-43%) from 2023

Liabilities

Up

$70,594

Up $24,885 (+54%) from 2023

Revenue

Up

$683,960

Up $92,474 (+16%) from 2023

Expenses

Up

$1,199,700

Up $327,175 (+37%) from 2023

Net Income

Down

-$515,740

Down $234,701 (-84%) from 2023

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $247,673Liabilities 2011: $339,245Net Assets 2011: -$91,5722011Assets 2012: $205,244Liabilities 2012: $251,394Net Assets 2012: -$46,1502012Assets 2013: $302,482Liabilities 2013: $259,542Net Assets 2013: $42,9402013Assets 2014: $469,014Liabilities 2014: $198,961Net Assets 2014: $270,0532014Assets 2015: $495,099Liabilities 2015: $283,368Net Assets 2015: $211,7312015Assets 2016: $530,142Liabilities 2016: $284,722Net Assets 2016: $245,4202016Assets 2017: $410,226Liabilities 2017: $264,258Net Assets 2017: $145,9682017Assets 2018: $405,614Liabilities 2018: $367,326Net Assets 2018: $38,2882018Assets 2019: $454,888Liabilities 2019: $484,073Net Assets 2019: -$29,1852019Assets 2020: $487,812Liabilities 2020: $514,429Net Assets 2020: -$26,6172020Assets 2021: $1,576,224Liabilities 2021: $48,105Net Assets 2021: $1,528,1192021Assets 2022: $1,514,352Liabilities 2022: $31,346Net Assets 2022: $1,483,0062022Assets 2023: $1,247,676Liabilities 2023: $45,709Net Assets 2023: $1,201,9672023Assets 2024: $756,821Liabilities 2024: $70,594Net Assets 2024: $686,2272024

Highlighted filing

2024

Assets$756,821
Liabilities$70,594
Net Assets$686,227

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,842,653Expenses 2011: $1,934,225Net Income 2011: -$91,5722011Expenses 2012: $1,774,7822012Revenue 2013: $1,773,043Expenses 2013: $1,683,954Net Income 2013: $89,0892013Revenue 2014: $2,375,757Expenses 2014: $2,148,644Net Income 2014: $227,1132014Revenue 2015: $2,171,235Expenses 2015: $2,229,557Net Income 2015: -$58,3222015Revenue 2016: $2,095,082Expenses 2016: $2,061,393Net Income 2016: $33,6892016Revenue 2017: $1,975,670Expenses 2017: $2,075,122Net Income 2017: -$99,4522017Revenue 2018: $2,110,396Expenses 2018: $2,218,076Net Income 2018: -$107,6802018Revenue 2019: $2,998,623Expenses 2019: $3,066,096Net Income 2019: -$67,4732019Revenue 2020: $1,754,903Expenses 2020: $1,752,335Net Income 2020: $2,5682020Revenue 2021: $2,313,729Expenses 2021: $758,993Net Income 2021: $1,554,7362021Revenue 2022: $745,897Expenses 2022: $791,010Net Income 2022: -$45,1132022Revenue 2023: $591,486Expenses 2023: $872,525Net Income 2023: -$281,0392023Revenue 2024: $683,960Expenses 2024: $1,199,700Net Income 2024: -$515,7402024

Highlighted filing

2024

Revenue$683,960
Expenses$1,199,700
Net Income-$515,740
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$894,421
Mission and Program Overview

Mission

To foster judeo-christian values in theater arts by coordinating the production of quality wholesome family entertainment

Christian youth theater develops character and creativity in kids of all ages through quality theater arts training that brings families and communities together while reflecting the creator.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$921,832$487,050▼ $434,782
Land, Buildings, and Equipment, Net$110,144$104,580▼ $5,564
Cash and Non-Interest-Bearing Accounts$148,637$90,064▼ $58,573
Prepaid Expenses and Deferred Charges$49,360$51,332▲ $1,972
Accounts Receivable$12,212$18,304▲ $6,092
Inventories for Sale or Use$5,491$5,491→ $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-
Intangible Assets-$0-
Total Assets$1,247,676$756,821▼ $490,855
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$41,979$69,116▲ $27,137
Deferred Revenue$3,727$1,476▼ $2,251
Other Liabilities$3$2▼ $1
Total Liabilities$45,709$70,594▲ $24,885
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,201,967$686,227▼ $515,740
Total Net Assets Fund Balance$1,201,967$686,227▼ $515,740
Total Liabilities and Net Assets / Fund Balance$1,247,676$756,821▼ $490,855

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$89,225$468,072$557,297
Other Land Buildings$4,136$14,444$18,580
Leasehold Improvements$11,219$2,740$13,959
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janie CoxPresidentFT$87,708$87,708
Robyn Rebold SmithManaging DirctrFT$87,548$87,548

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$225,670
Program Service Revenue
$381,846
Investment Income
$28,572
Other Revenue
$47,872
All Other Contributions
$225,670
Change in Net Assets
$-515,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$625,506
Other Expenses$574,194
Total Fundraising Expense$47,025
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$196,796$112,609$28,087$337,492
Current Officers, Directors, Trustees, and Key Employees$118,368$45,531$11,357$175,256
Occupancy$148,563$25,863-$174,426
Other Employee Benefits$38,429$14,782$3,687$56,898
Payroll Taxes$32,902$12,656$3,157$48,715
Insurance-$42,877-$42,877
Information Technology$19,700$19,123-$38,823
All Other Expenses$4,728$21,143-$25,871
Travel$18,459--$18,459
Depreciation Depletion$11,079$1,369-$12,448
Office Expenses$8,463$2,197-$10,660
Other Expenses$8,275$234-$8,509
Pension Plan Contributions$4,826$1,856$463$7,145
Advertising$6,370--$6,370
Fees for Services Accounting-$5,700-$5,700
Fees for Services Other$2,858$1,099$274$4,231
Conferences and Meetings$2,830--$2,830
Fees for Services Legal-$1,150-$1,150
Interest-$35-$35
Total Functional Expenses$842,067$310,608$47,025$1,199,700
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
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Sheryl and paul russell are married and their daughter and son works for the organization.

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

Management and two officers review with tax preparers.

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

Executive committee consisting of the presidet, secretary, treasurer and board attorney meet monthly, the full board meets quarterly.

Form 990, Part VI, Section C, Line 19

Documents, policies and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Cyt Sd
EIN
45-2499705
Phone
6195880206
Address
1545 PIONEER WAY, EL CAJON, CA 92020

Signing Officer

Name
Janie Cox
Title
President
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
5
Employees
38
Volunteers
100

Preparer

Firm
Matranga & Company An Accountancy Corp
Address
6255 Lusk Blvd Suite 150, San Diego, CA 92121
Preparer
Joseph E Matranga
Phone
8585588100
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11CO-FOUNDER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15CO FOUNDER
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IRS990/FormationYr02011
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/InformationTechnologyGrp/ProgramServicesAmt019700
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IRS990/InsuranceGrp/ManagementAndGeneralAmt042877
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IRS990/NetAssetsOrFundBalancesEOYAmt0686227
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IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt024476
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014782
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IRS990/OtherExpensesGrp/Desc0PRODUCTION
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2VEHICLE EXPENSES
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1234
IRS990/OtherExpensesGrp/ProgramServicesAmt0201427
IRS990/OtherExpensesGrp/ProgramServicesAmt18668
IRS990/OtherExpensesGrp/ProgramServicesAmt29326
IRS990/OtherExpensesGrp/ProgramServicesAmt38275
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IRS990/OtherExpensesGrp/TotalAmt29326
IRS990/OtherExpensesGrp/TotalAmt38509
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IRS990/OtherRevenueMiscGrp/BusinessCd0711110
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0112609
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0196796
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012656
IRS990/PayrollTaxesGrp/ProgramServicesAmt032902
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04826
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt051332
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IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0LICENSING FEES
IRS990/ProgramServiceRevenueGrp/Desc1PRODUCTION INCOME
IRS990/ProgramServiceRevenueGrp/Desc2TICKETS
IRS990/ProgramServiceRevenueGrp/Desc3TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt176987
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2148926
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3155633
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt176987
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2148926
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3155633
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0288018
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02040
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0439786
IRS990/PYOtherRevenueAmt034680
IRS990/PYProgramServiceRevenueAmt0266748
IRS990/PYRevenuesLessExpensesAmt0-281039
IRS990/PYSalariesCompEmpBnftPaidAmt0432739
IRS990/PYTotalExpensesAmt0872525
IRS990/PYTotalRevenueAmt0591486
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-515740
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt0-39859
IRS990/RentalIncomeOrLossGrp/RealAmt064335
IRS990/ReportInvestmentsOtherSecInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.76$0.07$0.69$0.68$1.20$0.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.05$1.20$0.59$0.87$0.28
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.03$1.48$0.75$0.79$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.05$1.53$2.31$0.76$1.55
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.51$0.03$1.75$1.75$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.48$0.03$3.00$3.07$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.37$0.04$2.11$2.22$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.26$0.15$1.98$2.08$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.28$0.25$2.10$2.06$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.50$0.28$0.21$2.17$2.23$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.20$0.27$2.38$2.15$0.23
2013Detailed filing. Detailed filing data is available for this year.$0.30$0.26$0.04$1.77$1.68$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.25$0.05$1.77
2011Summary only. Only limited summary data is available for this year.$0.25$0.34$0.09$1.84$1.93$0.09