{"success":true,"data":{"_id":956111825,"filings":[{"Organization":{"value":null,"Person":["Yolanda M Franklin","Beatrice De Witte-Haynes","Carolyn Smith","Yvette Porter Moore","Carla Crudup","Benjamin Thoron"],"Title":["Artist Director","President","Vice President","Secretary","Director","Treasurer"],"Hours":[8.0,16.0,4.0,4.0,4.0,8.0],"Total Compensation":[30280,0,0,0,0,0],"Direct compensation":[30280,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"As the premier san diego black theatre, our aim is to produce high quality theatrical productions that provide a common ground for people of all ages, cultures, and backgrounds to participate, interact, connect and share their love of theatre. as one of the 3 oldest african american theatres in the country, common ground theatre is proud to have been san diegos black theatre company in a unique culturally aware community for over 60 years. cgt recognizes the particular needs of its community of southeastern san diego culturally and linguistically. as a result, cgt has been responsive to the community by delivering the past, present, and relevant cultural celebrations, challenges, and barriers through the lens of theatre.","year":2023,"name":"Common Ground Theatre","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":["Algeria","Angola","Benin","Botswana","British Indian Ocean Territory","Burkina Faso","Burundi","Cameroon","Cape Verde","Central African Republic","Chad","Comoros","DR Congo","Djibouti","Egypt","Equatorial Guinea","Eritrea","Eswatini","Ethiopia","Gabon","Gambia","Ghana","Guinea","Guinea-Bissau","Ivory Coast","Kenya","Lesotho","Liberia","Libya","Madagascar","Malawi","Mali","Mauritania","Mauritius","Mayotte","Morocco","Mozambique","Namibia","Niger","Nigeria","Republic of the Congo","Rwanda","Réunion","Saint Helena, Ascension and Tristan da Cunha","Senegal","Seychelles","Sierra Leone","Somalia","South Africa","South Sudan","Sudan","São Tomé and Príncipe","Tanzania","Togo","Tunisia","Uganda","Western Sahara","Zambia","Zimbabwe"],"principal_officer":"Beatrice De Witte-Haynes","year_formation":1964,"state_legal_domicile":"CA","total_volunteers":40,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"1058 Calle Del Amor, Chula Vista, CA, 91910, USA","city":"Chula Vista","state":"CA","country":"USA","zip_code":91910},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":252965,"Contributions":{"value":223449,"Other contributions":215183,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":2016,"Campaigns":0,"Grant revenue":6250,"Related organizations":0},"Program revenue":{"value":27732,"Total revenue":{"value":27732,"Concessions":196,"Ticket Sales":27536},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1042,"Investment income total":1042,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":742,"Other total":742,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":103031,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":31461,"Current officers":30280,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1181},"Other expenses":{"value":71570,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":150,"Advertising":0,"Office expenses":164,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":5000,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1434,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":60874,"Production Expenses":50650,"Storage":5145,"Fundraising":2553,"Ticket Sales Expense":2526},"All other expenses":3948},"Functional Expenses":{"value":null,"Program Service Expenses":88665,"Management And General Expenses":11813,"Fundraising Expenses":2553}},"Assets":{"value":162014,"Non-interest bearing cash":12101,"Savings and temp cash investments":137110,"Pledges and grants receivable":0,"Accounts receivable":10318,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2485,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":12239,"Sum of Total Liabilities":0,"Accounts payable, accrued":12239,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":149775,"Net assets without donor restriction":0,"Net assets with donor restriction":149775,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8605662373460414,"percentile":0.709538156654556},"Fundraising Efficiency":{"score":87.524089306698,"percentile":0.8534020355281361},"Operating Margin":{"score":0.5927065008993339,"percentile":0.9405333016486304},"Liabilities to Assets Ratio":{"score":0.07554285432123149,"percentile":0.3521288180088589},"Operating Reserve Ratio":{"score":1.5724781861769759,"percentile":0.5514691126717498},"Officer Compensation Ratio":{"score":0.29389212955324123,"percentile":0.19278776018328272},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7508542460660782,"percentile":0.9178530924531181}},"source_xml":"202412779349301141_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Yolanda M Franklin","Beatrice De Witte-Haynes","Carolyn Smith","Yvette Porter Moore","Carla Crudup","Benjamin Thoron"],"Title":["Artist Director","President","Vice President","Secretary","Director","Treasurer"],"Hours":[8.0,16.0,4.0,4.0,4.0,8.0],"Total Compensation":[30280,0,0,0,0,0],"Direct compensation":[30280,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"As the premier san diego black theatre, our aim is to produce high quality theatrical productions that provide a common ground for people of all ages, cultures, and backgrounds to participate, interact, connect and share their love of theatre. as one of the 3 oldest african american theatres in the country, common ground theatre is proud to have been san diegos black theatre company in a unique culturally aware community for over 60 years. cgt recognizes the particular needs of its community of southeastern san diego culturally and linguistically. as a result, cgt has been responsive to the community by delivering the past, present, and relevant cultural celebrations, challenges, and barriers through the lens of theatre.","year":2023,"name":"Common Ground Theatre","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":["Algeria","Angola","Benin","Botswana","British Indian Ocean Territory","Burkina Faso","Burundi","Cameroon","Cape Verde","Central African Republic","Chad","Comoros","DR Congo","Djibouti","Egypt","Equatorial Guinea","Eritrea","Eswatini","Ethiopia","Gabon","Gambia","Ghana","Guinea","Guinea-Bissau","Ivory Coast","Kenya","Lesotho","Liberia","Libya","Madagascar","Malawi","Mali","Mauritania","Mauritius","Mayotte","Morocco","Mozambique","Namibia","Niger","Nigeria","Republic of the Congo","Rwanda","Réunion","Saint Helena, Ascension and Tristan da Cunha","Senegal","Seychelles","Sierra Leone","Somalia","South Africa","South Sudan","Sudan","São Tomé and Príncipe","Tanzania","Togo","Tunisia","Uganda","Western Sahara","Zambia","Zimbabwe"],"principal_officer":"Beatrice De Witte-Haynes","year_formation":1964,"state_legal_domicile":"CA","total_volunteers":40,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"1058 Calle Del Amor, Chula Vista, CA, 91910, USA","city":"Chula Vista","state":"CA","country":"USA","zip_code":91910},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":252965,"Contributions":{"value":223449,"Other contributions":215183,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":2016,"Campaigns":0,"Grant revenue":6250,"Related organizations":0},"Program revenue":{"value":27732,"Total revenue":{"value":27732,"Concessions":196,"Ticket Sales":27536},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1042,"Investment income total":1042,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":742,"Other total":742,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":103031,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":31461,"Current officers":30280,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1181},"Other expenses":{"value":71570,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":150,"Advertising":0,"Office expenses":164,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":5000,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1434,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":60874,"Production Expenses":50650,"Storage":5145,"Fundraising":2553,"Ticket Sales Expense":2526},"All other expenses":3948},"Functional Expenses":{"value":null,"Program Service Expenses":88665,"Management And General Expenses":11813,"Fundraising Expenses":2553}},"Assets":{"value":162014,"Non-interest bearing cash":12101,"Savings and temp cash investments":137110,"Pledges and grants receivable":0,"Accounts receivable":10318,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2485,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":12239,"Sum of Total Liabilities":0,"Accounts payable, accrued":12239,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":149775,"Net assets without donor restriction":0,"Net assets with donor restriction":149775,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8605662373460414,"percentile":0.709538156654556},"Fundraising Efficiency":{"score":87.524089306698,"percentile":0.8534020355281361},"Operating Margin":{"score":0.5927065008993339,"percentile":0.9405333016486304},"Liabilities to Assets Ratio":{"score":0.07554285432123149,"percentile":0.3521288180088589},"Operating Reserve Ratio":{"score":1.5724781861769759,"percentile":0.5514691126717498},"Officer Compensation Ratio":{"score":0.29389212955324123,"percentile":0.19278776018328272},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7508542460660782,"percentile":0.9178530924531181}},"source_xml":"202412779349301141_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}