The Great Star Theater

Nonprofit profile at a glance

EIN
320474467
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
San Francisco, CA, USA
Phone
4157354159
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Visual Arts Organizations

Official website

Reported finances

Revenue
$815,583
Expenses
$825,879
Assets
$266,110
Liabilities
$92,172

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • ROGER PINCOMBE (EXECUTIVE DIRECTOR)
  • PEI CHU (PRESIDENT)

Highest reported compensation

  • RACHEL K BLAUBERG (VENUE OPERATION MANAGER): $62,181 total reported compensation
  • ROGER PINCOMBE (EXECUTIVE DIRECTOR): $48,000 total reported compensation
  • PEI CHU (PRESIDENT): $33,184 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to thrive as the oldest chinese theater in the united states by cultivating traditional asian art forms, revitalizing the san francisco chinatown community, and nurturing emerging artists from diverse backgrounds.

What it reported doing in 2025

Produced and presented over 100 live shows including several chinese operas and a number of community events. Many of these shows operated at a loss but we ensured that we provided a space and income opportunities for artists. Continue to overhaul of theater a/v system to support in-person as well as online shows, including new lights, sound, video, projection, and streaming systems. Continue to work on upgrades and renovations to the venue including heating, new signage, painting, plumbing, cleaning, etc. In 2025, the great star theater celebrated its 100-year anniversary and continued to offer free community movie nights to serve and bring together the local community.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 100
  • Accountability: 64
  • Sustainability: 22
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.5%; rating input score 94
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

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: 85.7%; rating input score 86; 23rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.3%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 17.4%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: -1.6% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 18.7% per year; rating input score 100; 81st percentile among comparable filings
  • Asset growth: 17.9% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 93.5% of revenue deployed · 90.2% of spending went to programs
  • Governance: 6 of 7 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $745K in reported program spending
  • Leadership: top reported pay $62K · 8 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.