Common Ground Theatre

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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

1964

Legal Domicile

Principal Officer

Beatrice De Witte-Haynes

Tax Period

2023-07-01 to 2024-06-30

Common Ground Theatre, founded in 1964, is a small nonprofit in the Arts, Culture & Humanities sector that reported $253K in total revenue in fiscal year 2023. Revenue surged 1381% from the prior year, signaling strong growth momentum. The organization ran a surplus of $150K, a strong 59% operating margin.

Mission

To produce classics and new works by and about people of African descent that entertain, educate, and connect with audiences of all ages, cultures, and backgrounds.

Program Service Accomplishments

Program 1

Expenses: $44,821

Production of Nativity. This Gospel-inspired retelling of the nativity story celebrates the holiday spirit by combining a family oriented narration of Christs birth and community surrounding it, with wonderful gospel influenced carols and special appearances by local San Diego Pastors. This well received production, hosted in our home venue at The San Diego College of Continuing education, Educational Cultural Complex, in Southeastern San Diego, was attended by over 430 San Diegans celebrating and connecting theatre audiences to the wide range of Black Christians in the San Diego community.

Program 2

Expenses: $35,887

Common Ground Theatre presents up to five productions each season in venues across San Diego. Audiences are invited to engage in the work onstage and participate in conversations after each...

Common Ground Theatre presents up to five productions each season in venues across San Diego. Audiences are invited to engage in the work onstage and participate in conversations after each performance to explore the themes and context of the plays. Recent Productions include A Colored Museum by George C. Wolfe. Presented at the La Jolla Playhouse August 2023. This production highlights and satirizes familiar black stereotypes with humor and pathos through a series of museum gallery vignettes. It invites audiences to see the roots of these harmful stereotypes and allows the audience to examine their impacts. The production ends with a rousing invitation to reclaim and celebrate the wide range of African American lived experience. This production reached nearly 400 theatre patrons from communities across San Diego. The conversations afterwards were robust and deep.

Program 3

Expenses: $7,957

Co-production Of Stew with Scripps Ranch Theatre. This production highlighted our interest and success extending our reach beyond our traditional home in Southeastern San Diego. Through our...

Co-production Of Stew with Scripps Ranch Theatre. This production highlighted our interest and success extending our reach beyond our traditional home in Southeastern San Diego. Through our partnership with Scripps Ranch theatre we were able to engage with a new audience, bringing stories about Black life and experiences to communities in other parts of San Diego.

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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 $223,449

Program Service Revenue $27,732

Investment Income $1,042

Other Revenue $742

TOTAL REVENUE $252,965

Expense Breakdown

Grants Paid $0

Salaries & Benefits $31,461

Fundraising Expenses $2,553

Program Expenses $88,665

Other Expenses $71,570

TOTAL EXPENSES $103,031

Year-over-Year Comparison

	2023	2022	Change
Revenue	$252,965	$17,079	+13.8%
Expenses	$103,031	$16,082	+5.4%
Net Income	$149,934	$997	+149.4%

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

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

$30,280

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Yolanda M Franklin	Artist Director	8.00	Director	$30,280	$0	$30,280
Beatrice De Witte-Haynes	President	16.00	Officer Director	$0	$0	$0
Carolyn Smith	Vice President	4.00	Officer Director	$0	$0	$0
Yvette Porter Moore	Secretary	4.00	Officer Director	$0	$0	$0
Carla Crudup	Director	4.00	Director	$0	$0	$0
Benjamin Thoron	Treasurer	8.00	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
2024	$252,965	$103,031	$162,014	$149,934