2024-04-25T13:04:35-07:00 2022-12-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-01-01 510169452 CALIFORNIA SHAKESPEARE THEATER CALI 5105483422 21 Orinda Way Ste C - PMB 509 Orinda CA 94563 Clive Worsley Executive Director 5105483422 2024-04-25 true Clive Worsley 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z X Kate Stechschulte 21 Orinda Way Ste C - PMB 509 Orinda CA 94563 3367879 false X WWW.CALSHAKES.ORG X 1974 CA Cal Shakes redefines the classical theater for the 21st Century, making works of extraordinary artistry that engage with our contemporary moment so we might learn about ourselves and each other in the fullness of our world. 20 18 182 150 0 4091859 2020496 820434 1345547 5223 1836 37239 0 4954755 3367879 0 0 1601343 2472826 0 406310 1402794 2185404 3004137 4658230 1950618 -1290351 7797342 7154894 1034845 1698972 6762497 5455922 About California Shakespeare Theater: Founded in 1974, Cal Shakes began as an artistic collective presenting Shakespeares work outdoors in the park for free. Through the years we have evolved into a fully [Continued on Schedule 0] false false 3451683 1345547 There are three pillars of our work: MAKE, LEARN, ENGAGE.MAKE: We create art that represents the best of what we can do, and the making of it makes us better.Cal Shakes creates exemplary productions of works, both old and new, interpreted in vital and urgent ways. We do this with a commitment to bold theatricality, innovative interpretation, thoughtful excavation, to expanding cultural ownership of classic stories, and to being our best selves as artists, stewards, and members of our community. LEARN: We nurture a cultural of learning where we are both teacher and student.Cal Shakes seeks to both teach and learn through our artnot simply about the theater but about our world. We transform young minds through the practice of theater, we listen to and amplify seldom heard voices, we confront our own insecurities and ignorance with an openness to new ideas.ENGAGE: We forge community by dismantling barriers to participation.Acknowledging that the theater is a rare public forum, we pursue a robust culture of participation that values above all authentic discourse around the work we make. We endeavor to hold space for all points of view because it provides a deeper, richer, more nuanced and human experience of the world. Equity, Diversity, and InclusionAt Cal Shakes, we believe that equity is a practice. Our actionsboth onstage and offcan have a positive social impact by exposing oppression, addressing historic injustices, and showing how power can be transformed and shared in different ways. We endeavor to dismantle systemic bias by actively including, reflecting, and creating opportunities for our diverse Bay Area communities. We recognize that this work is ongoing and often imperfect, but we are committed to facilitating respect for the many facets of the human experience. 3451683 true true false false false false false false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 62 0 true 182 true false false false false false false false 0 false false false false false false false X 20 18 false false false false false false false true true false false true true true true true true true true false CA X X X Annette Cook 5105483422 21 Orinda Way STE C - PMB 509 Orinda CA 94563 Sarah Williams Managing Dir/VP 40.00 0.00 X X 90390 0 5529 Eric Ting Artistic Dir/VP 40.00 0.00 X X 61751 0 0 Clive Worsley Exec Director 40.00 0.00 X 25385 0 1919 Kate Stechschulte Co-President 6.00 0.00 X X 0 0 0 Jeff Bharkhda Treasurer 6.00 0.00 X X 0 0 0 Betsy Streeter Secretary 6.00 0.00 X X 0 0 0 Jeannie Simpson Past President 6.00 0.00 X X 0 0 0 Tracy Walthall Co-President 6.00 0.00 X X 0 0 0 Valerie Barth Director 2.00 0.00 X 0 0 0 Maureen O'Keefe Director 2.00 0.00 X 0 0 0 Alex Busansky Director 2.00 0.00 X 0 0 0 Michael Cedars Director 2.00 0.00 X 0 0 0 Phil Chernin Director 2.00 0.00 X 0 0 0 Joshua Cohen Director 2.00 0.00 X 0 0 0 John Collins Director 2.00 0.00 X 0 0 0 Tish Harwood Director 2.00 0.00 X 0 0 0 James Roethe Director 2.00 0.00 X 0 0 0 John Ruskin Director 2.00 0.00 X 0 0 0 Jay Yamada Director 2.00 0.00 X 0 0 0 Nina Rastogi Director 2.00 0.00 X 0 0 0 Mark Toney Director 2.00 0.00 X 0 0 0 177526 7448 0 false false false 0 714443 1306053 117666 2020496 Co-prod'n/external proj's 711110 454371 454371 Education 711110 82070 82070 Facilities Usage Fees 711110 143241 143241 Other Earned Income 711110 7996 7996 REGULAR SEASON TICKETS 711110 657523 657523 346 346 1345547 1836 1836 0 0 0 0 0 0 0 0 3367879 1345547 1836 X 0 0 0 0 175218 142689 16760 15769 0 1904263 1506555 214126 183582 26443 26443 211234 133691 68281 9262 155668 125476 16260 13932 0 844 736 108 77214 77214 0 0 0 492699 371612 75606 45481 57061 57061 0 0 0 117526 91958 14991 10577 0 0 0 11879 11879 0 372148 267763 82757 21628 72653 59528 7257 5868 Facilities utilities/phone/etc 359562 235640 38095 85827 Production, Costumes, Scenery 261121 260918 203 Grants relinquished expense 122564 122564 Travel, housing, hospitality 121119 105301 15286 532 119014 66312 39053 13649 4658230 3451683 800237 406310 1376236 444216 601070 797860 403099 355000 47816 21670 0 0 0 0 153921 108280 10949204 6157907 5064677 4791297 118246 102022 8430 0 0 0 23847 534549 7797342 7154894 177192 407426 223624 179055 507746 100000 534029 604745 1034845 1698972 X 5697859 4792239 1064638 663683 6762497 5455922 7797342 7154894 -1290351 -16224 X false true X true false X 3400447 1766037 2136365 4091859 2020496 13415204 0 0 3400447 1766037 2136365 4091859 2020496 13415204 1335470 12079734 19234 16007 2777 5223 1836 45077 0 0 13460281 6828665 0.89740 0.84680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 126676 -14424 112252 110864 15812 126676 1029214 918350 110864 1029214 1029214 1029214 1029214 0.01240 0.98760 false false false 10191130 5668884 4522246 74448 7751 66697 501450 314295 187155 182176 166977 15199 4791297 Deposits 10625 Operating ROU asset 523924 534549 Noncurrent other liabilities 45740 Operating Lease payable 559005 604745 X 3752610 -16224 845640 829416 2923194 444685 444685 3367879 4658230 4658230 4658230 Part V, Line 4: Intended uses of the endowment fund. PART V - ENDOWMENT FUNDSDuring the year ended December 31, 2020 a current board member removed the permanent restrictions on a previous donation, allowing Cal Shakes to reclassify $918,350 in net assets with donor restrictions (perpetual in nature) to net assets without donor restrictions. Part X : FIN48 Footnote Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Cal Shakes is required to report information regarding its exposure to various tax positions taken by Cal Shakes and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Cal Shakes has adequately evaluated its current tax positions and has concluded that as of December 31, 2022 Cal Shakes does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Cal Shakes has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Cal Shakes may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, Cal Shakes calculates and accrues the applicable taxes payable. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Net assets released from restriction $845640 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Temp Restricted Contributions $444685 X 6 117666 FMV false false false Form 990, Part VI, Section A, Line 1a In accordance with common practice in the nonprofit community, the Board delegates certain matters to The Executive Committee, which is empowered to act between board meetings if necessary, and sometimes with specifically delegated authority to act in particular areas on behalf of the full board. The composition of executive committee includes the organization's board officers. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Orinda, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Amended Explanation Subsequent to filing the original tax return, California Shakespeare underwent an audit of its December 31, 2022 financial statements. Upon conclusion of the examination, the independent accounting firm posted entries and made certain other adjustments which impacted previously reported revenues, expenses, assets, liabilities, and net assets. Accordingly, management determined it was necessary to prepare and file an amended tax return.