Common Ground Theatre

EIN: 956111825 501(c)(3) Arts, Culture & Humanities

Chula Vista, CA

Total Revenue
$252,965
Total Expenses
$103,031
Total Assets
$162,014
Net Assets
$149,775
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1964
Legal Domicile
CA
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

As the premier San Diego Black theatre, our aim is to produce high quality theatrical productions that provide a common ground for people of all ages, cultures, and backgrounds to participate, interact, connect and share their love of theatre. As one of the 3 oldest African American theatres in the country, Common Ground Theatre is proud to have been San Diegos Black Theatre company in a unique culturally aware community for over 60 years. CGT recognizes the particular needs of its community of Southeastern San Diego Culturally and Linguistically. As a result, CGT has been responsive to the community by delivering the past, present, and relevant cultural celebrations, challenges, and barriers through the lens of theatre.

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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 (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

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Liquidity & Cash Position

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

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Governance

Voting Members
5
Independent Members
5
Employees
1
Volunteers
40

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
4
$0
Total Directors
6
$30,280
Key Employees
0
$0
Highest Compensated
0
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
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