San Juan Capistrano Performing Arts Center (EIN 862571341) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2021

Legal Domicile

Principal Officer

Lou Moore

Phone

8186498003

Tax Period

2023-01-01 to 2023-12-31

San Juan Capistrano Performing Arts Center, founded in 2021, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $50K in total revenue in fiscal year 2023. Revenue fell 81% from the prior year — a significant decline worth monitoring. Expenses of $84K exceeded revenue, resulting in a 67% operating deficit.

Mission

The SJCPAC's mission is to construct and operate a new performing arts facility with two theater venues production support areas and administrative offices. The SJCPAC plans to offer a diverse array of professional and community performing arts and educational programs for audiences of all ages. During the next couple of years the organization will be conducting a capital campaign to raise the funds necessary to build and operate the center.

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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%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $50,000

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $50,000

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $22,000

Program Expenses $59,762

Other Expenses $61,572

TOTAL EXPENSES $83,572

Year-over-Year Comparison

	2023	2022	Change
Revenue	$50,000	$260,000	-0.8%
Expenses	$83,572	$54,789	+0.5%
Net Income	$-33,572	$205,211	-1.2%

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

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Scott McGregor	Chairman	2.00	Officer Director	$0	$0	$0
Lou Moore	President	2.00	Officer Director	$0	$0	$0
Dan Almquist	Secretary	2.00	Officer Director	$0	$0	$0
Ryan Korinke	Treasurer	2.00	Officer Director	$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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$50,000	$83,572	$171,639	$-33,572
2022	$260,000	$54,789	$205,211	$205,211

San Juan Capistrano Performing Arts Center