South Orange County Community Theatre

EIN: 330380212 501(c)(3) Arts, Culture & Humanities

San Juan Capistrano, CA

Total Revenue
$426,433
Total Expenses
$318,328
Total Assets
$2,030,767
Net Assets
$1,990,738
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1989
Legal Domicile
CA
Principal Officer
Tim Mulroy
Phone
9492480808
Tax Period
2024-09-01 to 2025-08-31

South Orange County Community Theatre, founded in 1989, is a small nonprofit in the Arts, Culture & Humanities sector that reported $426K in total revenue in fiscal year 2024. The organization ran a surplus of $108K, a strong 25% operating margin.

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.

Program Service Accomplishments

Program 1
Expenses: $52,451 Revenue: $426,433

(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...

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(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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $194,320
Program Service Revenue $160,089
Investment Income $58,469
Other Revenue $13,555
TOTAL REVENUE $426,433

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $52,451
Other Expenses $318,328
TOTAL EXPENSES $318,328

Year-over-Year Comparison

2024 2023 Change
Revenue $426,433 $436,890 0.0%
Expenses $318,328 N/A N/A
Net Income $108,105 $436,890 -0.8%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

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Liquidity & Cash Position

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Governance

Voting Members
9
Independent Members
3
Employees
N/A
Volunteers
100

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$0
Total Directors
4
$11,545
Key Employees
0
$0
Highest Compensated
1
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
Leslie Eisner President 34.62
Highest
$9,000 $0 $9,000
Darrell Hill Managing Director 26.92
Director
$6,200 $0 $6,200
Roger Woodcock Web Master 17.31
Director
$5,345 $0 $5,345
John Campbell member 2.31
Director
$0 $0 $0
Richard L Hutchinson member 26.92
Director
$0 $0 $0
James May Treasurer temp Secr 5.77
Officer
$0 $0 $0
Paul Hunn Vice President 9.62
Officer
$0 $0 $0
Tim Mulroy Chairman of the Board 1.92
Officer
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $426,433 $318,328 $2,030,767 $108,105
2024 $1,476,886 $235,714 $1,887,096 $1,241,172
2023 $499,403 $255,836 $630,191 $243,567
2022 $547,001 $236,297 $390,682 $310,704
2021 $120,795 $86,475 $113,020 $34,320
2020 $228,239 $213,073 $76,382 $15,166
2019 $328,004 $327,998 $16,041 $6
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