South Orange County Community Theatre
Nonprofit profile at a glance
- EIN
- 330380212
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- San Juan Capistrano, CA, USA
- Phone
- 9492480808
- Rating
- 50
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Theater
Reported finances
- Revenue
- $426,433
- Expenses
- $318,328
- Assets
- $2,030,767
- Liabilities
- $40,029
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Leslie Eisner (President)
- Paul Hunn (Vice President)
Highest reported compensation
- Leslie Eisner (President): $9,000 total reported compensation
- Darrell Hill (Managing Director): $6,200 total reported compensation
- Roger Woodcock (Web Master): $5,345 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The South Orange County Community Theatre was formed as a charitable organization for community benefit and exists to provide theatrical entertainment for patrons and theatrical training for youth and adults.
What it reported doing in 2024
(1.) The South Orange County Community Theatre annually provides 6 Mainstage Shows entertaining about 7,000 patrons; 6-8 Second Stage shows with attendance of about 1,200 patrons; 8-10 Outside Performances, Comedy Club, Solo and Group Concerts, and others entertaining about 1,000 patrons. (2.) The Theatre annually provides 4-6 formal classes with about 200 students, including home school performance; and provides on-stage and backstage performance and support opportunities to 250 volunteer actors, technicians and others. (3.) The Theatre Gives back to the community with gift certificates to fundraiser activities for 50 or more regional groups per year; makes the theatre available for meetings for these groups, opens the scene shop for set build and scenic art work for many groups including the Local Art Walk, Local Schools, Chamber of Commerce, Fiesta Association and others; also loans technical equipment to schools and other organizations as needed.
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
MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 11
- Transparency & Controls: 100
- Accountability: 45
- Sustainability: 70
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 10.4%; rating input score 10
- Program expense ratio: 16.5%; rating input score 16
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 33.3%; rating input score 33; 15th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 25.4%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 6.38; rating input score 83; 83rd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 40; 40th percentile among comparable filings
- Officer compensation ratio: 6.5%; rating input score 32; 32nd percentile among comparable filings
Growth
- Program expense growth: -4.1% per year; rating input score 0; 19th percentile among comparable filings
- Revenue growth: 11.7% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: 28.6% per year; rating input score 100; 91st percentile among comparable filings
Details
- Where the money goes: 10.4% of revenue deployed · 16.5% of spending went to programs
- Governance: 3 of 9 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $52K in reported program spending
- Leadership: top reported pay $9K · 8 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 11 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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.
- High — Financial Efficiency: Mission deployment rate scored 10/100.
- High — Financial Efficiency: Program expense ratio scored 16/100.
- Moderate — Accountability: Independent voting board scored 33/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Officer compensation ratio scored 32/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 40/100.