SAN CLEMENTE COMMUNITY THEATRE (EIN 956027378) - 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

1953

Legal Domicile

Principal Officer

KATHI KOEHLER

Phone

9092298598

Tax Period

2024-09-01 to 2025-08-31

SAN CLEMENTE COMMUNITY THEATRE, founded in 1953, is a small nonprofit in the Arts, Culture & Humanities sector that reported $409K in total revenue in fiscal year 2024. Revenue surged 62% from the prior year, signaling strong growth momentum. Expenses of $372K left a modest 9% surplus.

Mission

TO ENGAGE IN THE GENERAL CULTURAL DEVELOPMENT OF THE CITY OF SAN CLEMENTE AND SURROUNDING AREAS, AND TO PROMOTE THE ARTS AND SKILLS, ESPECIALLY AS RELATED TO THE STAGE, THEATRE, AND ALLIED AIMS AND ENDEAVORS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $175,450

Program Service Revenue $228,710

Investment Income $4,674

Other Revenue $0

TOTAL REVENUE $408,834

Expense Breakdown

Grants Paid $0

Salaries & Benefits $49,033

Fundraising Expenses $104,277

Program Expenses $267,288

Other Expenses $322,532

TOTAL EXPENSES $371,565

Year-over-Year Comparison

	2024	2023	Change
Revenue	$408,834	$252,527	+0.6%
Expenses	$371,565	$236,843	+0.6%
Net Income	$37,269	$15,684	+1.4%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HILLARY PEARSON	PRESIDENT	2.00	Officer	$0	$0	$0
KATHI KOEHLER	TREASURER	3.00	Officer	$0	$0	$0
DIRK ROGERS	BOARD MEMBER/FACILITIES	2.00	Director	$0	$0	$0
WILL MINTON	BOARD MEMBER/DEVELOPMENT	2.00	Director	$0	$0	$0
TOM MARSHALL	BOARD MEMBER/COMMUNITY OUTREACH	2.00	Director	$0	$0	$0
ASTA GERSOVITZ	SECRETARY	2.00	Officer	$0	$0	$0
AARON CARLOW	BOARD MEMBER/IT	2.00	Director	$0	$0	$0
HOLLY JONES	BOARD MEMBER	2.00	Director	$0	$0	$0
CARISSA MACE	BOARD MEMBER/VOLUNTEER SERVICES	5.00	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	$408,834	$371,565	$323,393	$37,269
2024	$252,527	$236,843	$294,937	$15,684
2023	$226,572	$212,371	$299,396	$14,201

SAN CLEMENTE COMMUNITY THEATRE