Live Theatre Workshop
Nonprofit profile at a glance
- EIN
- 860759887
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Tucson, AZ, USA
- Phone
- 5202302850
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Theater
Reported finances
- Revenue
- $641,253
- Expenses
- $683,141
- Assets
- $1,606,567
- Liabilities
- $800,055
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Michael Martinez (CEO)
- Dave Sewell (President)
- James Cramton (Vice President)
Highest reported compensation
- Michael Martinez (CEO): $56,246 total reported compensation
- Holli Diffin (Director): $52,826 total reported compensation
- Amanda Gremel (Director): $45,721 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Live theatre workshop provides theatre and theatre education in tucson that entertains, educates and enlightens children, adults, and families.
What it reported doing in 2024
Live theatre workshop productions consist of three separate programs mainstage, children's, and etcetera late night. The mainstage program produces professional theatre that brings unique and diverse stories to the stage. This program serves more than 15,000 people annually and all artistic and support staff are local tucson artists. The children's theatre program produces year-round interactive musical theatre performances on our stage and in schools in the tucson community. The goal is to deepen our connection to kids so that theatre becomes a tradition for tucson families. Additionally, this program develops local playwright and composer talent by producting and commissioning new works by local artists. This program serves more than 5,000 people each year. The etcetera late-night program works with new and seasoned local theatre artists to create original performances that reflect the variety of tucson's culture and population, with the goal of unifying all of us through shared experiences. Etcetera works closely with high school theatre programs, the tucson creative community, and cultural organizations to produce an eclectic mix of theatre and music that is relevant to our community. This program serves more than 500 people each year.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 66
- Transparency & Controls: 92
- Accountability: 77
- Sustainability: 33
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 68.9%; rating input score 69
- Program expense ratio: 64.5%; rating input score 65
- Fundraising efficiency: $14.96 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 60%; rating input score 60; 12th percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -6.5%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 2.35; rating input score 69; 69th percentile among comparable filings
- Liabilities to assets ratio: 0.5; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 22.7%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
- Revenue growth: 5.7% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: 18% per year; rating input score 100; 78th percentile among comparable filings
Details
- Where the money goes: 68.9% of revenue deployed · 64.5% of spending went to programs
- Governance: 6 of 10 board members independent · 8 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $441K in reported program spending
- Leadership: top reported pay $56K · 10 people listed
- Consistency: 32 of 32 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Fundraising efficiency scored 50/100.
- High — Sustainability: Operating margin scored 21/100.
- High — Sustainability: Officer compensation ratio scored 12/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.