Civic Intelligence

San Diego Junior Theatre

990 • Fiscal year 2018 • EIN 95-2303700

Oct 01, 2017 to Sep 30, 2018 • Filed on Jun 14, 2019

1650 El PradoSan Diego, CA 92101

(619) 239-1311

Siviq Scores

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

Liabilities / Assets

77th percentile

0.42x

Higher debt load relative to assets than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

57th percentile

$78,000

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

87th percentile

32%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

56th percentile

6.5%

Faster revenue growth than 56% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$265,970

Up $64,389 (+32%) from 2017

Net Assets

Up

$154,535

Up $155,926 (+11210%) from 2017

Liabilities

Down

$111,435

Down $91,537 (-45%) from 2017

Revenue

Up

$1,243,508

Up $76,411 (+6.5%) from 2017

Expenses

Down

$1,090,288

Down $67,734 (-5.8%) from 2017

Net Income

Up

$153,220

Up $144,145 (+1588%) from 2017

Historical Trend

Balance Sheet Trend

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

$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

2018

Assets$265,970
Liabilities$111,435
Net Assets$154,535

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$1,243,508
Expenses$1,090,288
Net Income$153,220
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Jun 14, 2019
Return Version
2017v2.2
Gross Receipts
$1,267,779
Mission and Program Overview

Mission

San 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

San Diego Junior Theatre provides engaging, innovative and high-quality theatre education and productions to enhance the lives of children of all ages, cultural backgrounds, abilities and levels of interest.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$10,254$100,454▲ $90,200
Land, Buildings, and Equipment, Net$83,592$69,009▼ $14,583
Loans From Officers Directors$25,000--
Pledges and Grants Receivable$24,767$24,955▲ $188
Prepaid Expenses and Deferred Charges$21,453$9,921▼ $11,532
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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$201,581$265,970▲ $64,389
Other Assets Total$61,515$61,631▲ $116
Liabilities
Deferred Revenue$69,692$74,066▲ $4,374
Unsecured Notes Loans Payable$65,343--
Accounts Payable and Accrued Expenses$42,937$37,369▼ $5,568
Total Liabilities$202,972$111,435▼ $91,537
Net Assets / Fund Balance
Unrestricted Net Assets$-62,906$77,840▲ $140,746
Permanently Rstr Net Assets$61,515$61,631▲ $116
Temporarily Rstr Net Assets-$15,064-
Total Net Assets Fund Balance$-1,391$154,535▲ $155,926
Total Liabilities and Net Assets / Fund Balance$201,581$265,970▲ $64,389

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$67,614$172,635$240,249
Equipment$1,395$16,344$17,739
Other Assets Org$61,631--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$61,515-▲ $116-$61,631
2016$57,585-▲ $3,930-$61,515
2015$55,407-▲ $2,178-$57,585
2014$60,221-▼ $4,814-$55,407
2013$49,337$7,238▲ $3,646-$60,221
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James SabaExecutive DirectorFT$78,000$78,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$381,360
Program Service Revenue
$848,377
Investment Income
$0
Other Revenue
$13,771
All Other Contributions
$267,748
Change in Net Assets
$153,220

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,243,508
Revenue Not Reported on Form 990
$38,627
Total Revenue per Audited Statements
$1,282,135
Total Revenue per Form 990
$1,243,508
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$606,032
Other Expenses$484,256
Total Fundraising Expense$45,320
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$457,882$3,449$9,658$470,989
All Other Expenses$119,890$32,540$611$153,041
Current Officers, Directors, Trustees, and Key Employees$48,360$7,800$21,840$78,000
Insurance$71,055$1,587$4,415$77,057
Advertising$59,649$1,251$3,754$64,654
Payroll Taxes$52,623$1,163$3,257$57,043
Fees for Services Accounting-$38,504-$38,504
Other Expenses$29,118$28,012$1,785$28,012
Depreciation Depletion$14,224$359-$14,583
Interest-$4,737-$4,737
Total Functional Expenses$924,971$119,997$45,320$1,090,288

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,126,209
Expenses per Audited Statements$1,090,288
Total Expenses per Form 990$1,090,288
Expenses Not Reported on Form 990$35,921
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,042
Fundraising Direct Expenses$24,271
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Party of the Decade$55,272$38,042$1,633$36,409
Total Events$55,272$38,042$24,271$13,771
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
Loans from Officers, Directors, Trustees, and Key Employees$25,000--
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
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
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, Line 11B: Form 990 Review Process

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, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

In accordance with the organizations 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. There are currently 5 members on the executive committee.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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, San Diego, CA 92101

Signing Officer

Name
James Saba
Title
Executive Director
Signed
2019-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Saba
Formed
1948
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
112
Volunteers
200

Preparer

Firm
Leaf & Cole LLP
Address
2810 Camino Del Rio South Suite 200, San Diego, CA 92108-3820
Preparer
Julie a Firl
Phone
6192947200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

COSTUMES, MAKEUP AND HAIR: Column (A) - Total = $11847; Column (B) - Program Services = $11847; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EQUIPMENT RENTAL: Column (A) - Total = $11071; Column (B) - Program Services = $3051; Column (C) - Management & General = $8020; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

events and related: Column (A) - Total = $611; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $611

Form 990, Part IX, Line 24E: Other Expenses

LIGHTS: Column (A) - Total = $2140; Column (B) - Program Services = $2140; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

ON-LINE TRANSACTION FEES: Column (A) - Total = $7901; Column (B) - Program Services = $7901; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

ORCHESTRA: Column (A) - Total = $15050; Column (B) - Program Services = $15050; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OTHER EXPENSES: Column (A) - Total = $27479; Column (B) - Program Services = $14899; Column (C) - Management & General = $12580; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PHOTOGRAPHY: Column (A) - Total = $7998; Column (B) - Program Services = $7998; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $19600; Column (B) - Program Services = $18301; Column (C) - Management & General = $1299; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $15344; Column (B) - Program Services = $11130; Column (C) - Management & General = $4214; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SETS AND PROPS: Column (A) - Total = $15845; Column (B) - Program Services = $15845; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SOUND: Column (A) - Total = $1846; Column (B) - Program Services = $1846; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SUPPLIES: Column (A) - Total = $11038; Column (B) - Program Services = $6231; Column (C) - Management & General = $4807; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE/FAX: Column (A) - Total = $1620; Column (B) - Program Services = $0; Column (C) - Management & General = $1620; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

UTILITIES: Column (A) - Total = $3651; Column (B) - Program Services = $3651; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Financial Statement Notes

Part X : FIN48 Footnote

Junior theatre beleives 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.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

SPECIAL EVENTS $24271

Part XII, Line 2D: Other expenses and losses per audited F/S

Special events expense $24271

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IRS990/MissionDesc0Founded 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,
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IRS990/ProgSrvcAccomActy2Grp/Desc0Educational programs and productions are made possible in part by show ticket sales, class and camp registrations, public contributions. Major funding is provided by the City of San Diego, the City of San Diego Commission for Arts and Culture and the San Diego Junior Theatre Auxiliary.
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Document Assets

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Filings

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