Civic Intelligence

San Diego Junior Theatre

EIN 95-2303700 • 501(c)3 • San Diego, CA

Pub. 78 Eligible

Profile

Founded by Craig Noel, San Diego Junior Theatre began as the childrens wing of the Old Globe Theatre. Today, Junior Theatre operates as an independent, nonprofit organization and is the oldest, continuously producing youth theatre program in the country, serving more than 45,000 students and audience members annually. Junior Theatre offers a comprehensive arts education program for children between the ages of 3 and 18. The curriculum is developmentally appropriate, and aligned with the California State Visual and Performing Arts standards. Junior Theatre partners with area schools for curriculum-based theatre education for outreach. Last season Junior Theatre offered 78 classes and 21 weeks of camp on our Balboa Park campus, and 37 outreach programs throughout San Diego County; all taught by highly skilled teaching artists. Current students between ages 8 and 18, are invited to audition for, or crew 7 main stage productions, held in the historic Casa Del Prado Theatre in Balboa Park,

1650 El Prado 208San Diego, CA 92101

juniortheatre.com

Siviq Scores

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

Liabilities / Assets

50th percentile

0.07x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.09x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

74th percentile

16%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-17%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$2,150,392

Up $16,339 (+0.8%) from 2024

Liabilities

Up

$179,562

Up $39,347 (+28%) from 2024

Net Assets

Down

$1,970,830

Down $23,008 (-1.2%) from 2024

Operations
Liabilities / Revenue52nd percentileNet Margin62nd percentile

Revenue

Down

$1,450,287

Down $91,598 (-5.9%) from 2024

Expenses

Up

$1,469,407

Up $102,116 (+7.5%) from 2024

Net Income

Down

-$19,120

Down $193,714 (-111%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $247,241Liabilities 2011: $126,334Net Assets 2011: $120,9072011Assets 2012: $266,660Liabilities 2012: $135,343Net Assets 2012: $131,3172012Assets 2013: $270,097Liabilities 2013: $120,511Net Assets 2013: $149,5862013Assets 2014: $243,965Liabilities 2014: $137,671Net Assets 2014: $106,2942014Assets 2015: $242,554Liabilities 2015: $212,694Net Assets 2015: $29,8602015Assets 2016: $227,601Liabilities 2016: $240,648Net Assets 2016: -$13,0472016Assets 2017: $201,581Liabilities 2017: $202,972Net Assets 2017: -$1,3912017Assets 2018: $265,970Liabilities 2018: $111,435Net Assets 2018: $154,5352018Assets 2019: $395,566Liabilities 2019: $128,422Net Assets 2019: $267,1442019Assets 2020: $376,987Liabilities 2020: $16,351Net Assets 2020: $360,6362020Assets 2021: $870,893Liabilities 2021: $53,307Net Assets 2021: $817,5862021Assets 2022: $1,238,550Liabilities 2022: $40,265Net Assets 2022: $1,198,2852022Assets 2023: $1,845,208Liabilities 2023: $55,863Net Assets 2023: $1,789,3452023Assets 2024: $2,134,053Liabilities 2024: $140,215Net Assets 2024: $1,993,8382024Assets 2025: $2,150,392Liabilities 2025: $179,562Net Assets 2025: $1,970,8302025

Highlighted filing

2025

Assets$2,150,392
Liabilities$179,562
Net Assets$1,970,830
Open 2025 Filing

Operations Trend

Revenue Growth16th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,263,593Expenses 2011: $1,219,330Net Income 2011: $44,2632011Expenses 2012: $1,264,8932012Expenses 2013: $1,237,2182013Revenue 2014: $1,243,878Expenses 2014: $1,287,170Net Income 2014: -$43,2922014Revenue 2015: $1,216,273Expenses 2015: $1,292,088Net Income 2015: -$75,8152015Revenue 2016: $1,168,568Expenses 2016: $1,214,836Net Income 2016: -$46,2682016Revenue 2017: $1,167,097Expenses 2017: $1,158,022Net Income 2017: $9,0752017Revenue 2018: $1,243,508Expenses 2018: $1,090,288Net Income 2018: $153,2202018Revenue 2019: $1,238,879Expenses 2019: $1,127,381Net Income 2019: $111,4982019Revenue 2020: $865,364Expenses 2020: $771,872Net Income 2020: $93,4922020Revenue 2021: $1,020,367Expenses 2021: $563,417Net Income 2021: $456,9502021Revenue 2022: $1,494,467Expenses 2022: $1,123,147Net Income 2022: $371,3202022Revenue 2023: $1,863,686Expenses 2023: $1,271,076Net Income 2023: $592,6102023Revenue 2024: $1,541,885Expenses 2024: $1,367,291Net Income 2024: $174,5942024Revenue 2025: $1,450,287Expenses 2025: $1,469,407Net Income 2025: -$19,1202025

Highlighted filing

2025

Revenue$1,450,287
Expenses$1,469,407
Net Income-$19,120
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,150,392
Liabilities
$179,562
Net assets
$1,970,830
Revenue
$1,450,287
Expenses
$1,469,407
Net income
-$19,120
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.15$0.18$1.97$1.45$1.47$0.02
2024Detailed filing. Detailed filing data is available for this year.$2.13$0.14$1.99$1.54$1.37$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.85$0.06$1.79$1.86$1.27$0.59
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.04$1.20$1.49$1.12$0.37
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.05$0.82$1.02$0.56$0.46
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.02$0.36$0.87$0.77$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.40$0.13$0.27$1.24$1.13$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.27$0.11$0.15$1.24$1.09$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.20$0.00$1.17$1.16$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.23$0.24$0.01$1.17$1.21$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.21$0.03$1.22$1.29$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.14$0.11$1.24$1.29$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.12$0.15$1.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.14$0.13$1.26
2011Summary only. Only limited summary data is available for this year.$0.25$0.13$0.12$1.26$1.22$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Apr 7, 2026
Return Version
2024v5.2
Gross Receipts
$1,450,287
Mission and Program Overview

Mission

Founded by Craig Noel, San Diego Junior Theatre began as the childrens wing of the Old Globe Theatre. Today, Junior Theatre operates as an independent, nonprofit organization and is the oldest, continuously producing youth theatre program in the country, serving more than 45,000 students and audience members annually. Junior Theatre offers a comprehensive arts education program for children between the ages of 3 and 18. The curriculum is developmentally appropriate, and aligned with the California State Visual and Performing Arts standards. Junior Theatre partners with area schools for curriculum-based theatre education for outreach. Last season Junior Theatre offered 78 classes and 21 weeks of camp on our Balboa Park campus, and 37 outreach programs throughout San Diego County; all taught by highly skilled teaching artists. Current students between ages 8 and 18, are invited to audition for, or crew 7 main stage productions, held in the historic Casa Del Prado Theatre in Balboa Park,

San Diego Junior Theatre is the oldest youth theatre in the nation, offering affordable camps, classes, and outreach programs for children ages 3-18; as well as six main stage productions each season and aims to create and sustain a community of inclusion.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,568,260$1,629,449▲ $61,189
Cash and Non-Interest-Bearing Accounts$325,730$349,801▲ $24,071
Pledges and Grants Receivable$107,323$31,898▼ $75,425
Land, Buildings, and Equipment, Net$34,731$28,115▼ $6,616
Prepaid Expenses and Deferred Charges$23,095$27,520▲ $4,425
Accounts Receivable-$1,335-
Other Notes and Loans Receivable, Net-$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-
Inventories for Sale or Use-$0-
Total Assets$2,134,053$2,150,392▲ $16,339
Other Assets Total$74,914$82,274▲ $7,360
Liabilities
Deferred Revenue$86,576$134,167▲ $47,591
Accounts Payable and Accrued Expenses$53,639$45,395▼ $8,244
Total Liabilities$140,215$179,562▲ $39,347
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,857,776$1,818,048▼ $39,728
Net Assets With Donor Restrictions$136,062$152,782▲ $16,720
Total Net Assets Fund Balance$1,993,838$1,970,830▼ $23,008
Total Liabilities and Net Assets / Fund Balance$2,134,053$2,150,392▲ $16,339

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,359$198,638$199,997
Equipment$26,756$16,908$43,664

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$74,914-▲ $7,728-$82,274
2023$66,706-▲ $10,102-$74,914
2022$64,302-▲ $5,741-$66,706
2021$72,912-▼ $5,409-$64,302
2020$61,396-▲ $14,431-$72,812
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
James SabaExecutive DirectorFT$80,927$80,927
Desha CrownoverExecutive DirectorFT$26,567$26,567

Board Members and Trustees

NameTitle
Rick WisnerPresident
Allison Harris-turkTrustee
Bill SchneiderwindTrustee
Carlos SolorioTrustee
Charlene CorneliaTrustee
Steve MulterTrustee
Justin RuggieroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$317,024
Program Service Revenue
$1,061,205
Investment Income
$71,878
Other Revenue
$180
All Other Contributions
$228,216
Change in Net Assets
$-19,120

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$53,010Fair Market Value (FMV)
Total Noncash Contributions1$53,010-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,450,287
Revenue Not Reported on Form 990
$-3,888
Total Revenue per Audited Statements
$1,446,399
Total Revenue per Form 990
$1,450,287
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,042,637
Other Expenses$426,770
Total Fundraising Expense$57,737
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$703,231$75,714$7,415$786,360
Payroll Taxes$139,128$17,923$5,468$162,519
All Other Expenses$99,549$29,546$13,621$142,716
Current Officers, Directors, Trustees, and Key Employees$46,879$23,440$23,439$93,758
Advertising$32,708--$32,708
Fees for Services Accounting-$23,665-$23,665
Other Expenses$23,454$48$7,794$23,454
Insurance-$17,064-$17,064
Depreciation Depletion$6,558$58-$6,616
Total Functional Expenses$1,210,705$200,965$57,737$1,469,407

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,469,407
Total Expenses per Audited Statements$1,469,407
Total Expenses per Form 990$1,469,407
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

“Prior to finalizing the cpa-prepared draft of form 990, the complete draft with all supplemental schedules are presented to the board of directors, along with the financial statement audit report, for review and discussion.”

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

“The conflict of interest policy is reviewed and discussed no less than annually with staff and board members, at which times they are reminded of their ethical duties and responsibilities, and any questions or issues are discussed and evaluated.”

Form 990, Part VI, Section B, Line 15A

“IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS, AN EXECUTIVE COMMITTEE ASSESSES, EVALUATES, AND REVIEWS ANNUALLY THE APPROPRIATE SALARY AND OTHER COMPENSATION OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE IS COMPOSED OF CURRENT OFFICERS AND OTHER TRUSTEES SELECTED BY THE PRESIDENT OF THE BOARD. AS PART OF THIS PROCESS AN OUTSIDE CONSULTANT AT Newberry Williams was engaged for performance reviews and comp analysis.”

Form 990, Part VI, Section B, Line 15B

“SALARY FOR KEY EMPLOYEES IS DECIDED BY THE EXECUTIVE DIRECTOR BASED ON A PAYROLL BUDGET DISCUSSED IN THE FINANCE COMMITTEE AND APPROVED BY THE FULL BOARD OF TRUSTEES. AS PART OF THIS PROCESS AN OUTSIDE CONSULTANT AT Newberry Williams was engaged for performance reviews and comp analysis.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
San Diego Junior Theatre
EIN
95-2303700
Phone
6192391311
Address
1650 El Prado 208, San Diego, CA 92101

Signing Officer

Name
Desha Crownover
Title
Executive Director
Signed
2026-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Desha Crownover
Formed
1948
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
83
Volunteers
100

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108
Preparer
Latonya M Knox
Phone
6192947200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Junior Theatre is a nonprofit California corporation, and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code on income related to their tax-exempt purpose. Junior Theatre believes that it has appropriate support for any tax positions taken, and, as such, does not have any uncertain tax positions that are material to the financial statements. Junior Theatre is not a private foundation.Junior Theatres Return of Organization Exempt from Income Tax for the years ended September 30, 2025, 2024, 2023 and 2022 are subject to examination by the Internal Revenue Service and State taxing authorities, generally three-to-four years after the returns were filed.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0San Diego Junior Theatre (Junior Theatre) was incorporated in 1948 as a nonprofit corporation and is the oldest youth theatre in the nation, offering affordable camps, classes, and outreach programs for children ages 3-18; as well as six main stage productions each season. Students gain confidence, learn leadership, practice teamwork, and build a skill set - not only for a theatre stage, but for the larger stage of the real world. Current students between ages 8 and 18 are invited to audition or work on the backstage crew for eight main stage productions. Productions include Broadway musicals, adaptations from the popular canon of children's literature, and Shakespeare, and are directed, choreographed, and designed by Junior Theatre's production staff and professional guest artists.San Diego Junior Theatre aims to create and sustain a community of inclusion, where everyone feels safe, welcomed and represented, regardless of race, color, ancestry, national origin, gender, gender identit
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