2025-01-27T14:06:38-08:00 2024-06-30 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-07-01 942476071 Theatre Bay Area THEA 4154301140 499 Alabama Street 450 San Francisco CA 94110 Sean Fenton Executive Director 4154301140 2025-01-27 true true Douglas W Regalia P00186389 9253140390 2023 2025-03-06 01:10:19Z Sean Fenton 499 Alabama Street 450 San Francisco CA 94110 768474 false X www.theatrebayarea.org X 1976 CA Theatre Bay Areas mission is to unite, strengthen, promote and advance the theatre community in the San Francisco Bay Area, working on behalf of the conviction that the performing arts are an essential public good, critical to a healthy and truly [continued next page] 15 14 8 175 0 872696 680080 65640 61928 1568 1676 -4935 10377 934969 754061 170000 138500 0 485577 513200 0 134255 269068 185371 924645 837071 10324 -83010 654925 587143 282882 298110 372043 289033 (cont from page 1) democratic society, and invaluable as a source of personal enrichment and growth. false false 511552 138500 66261 The San Francisco Bay Area is one of the largest and most dynamic theatre centers in the country. Theatre Bay Area was founded in 1976 to serve this vital artistic community, and is today one of the largest regional theatre service organizations in North America. Known for its thought leadership and innovative programming, TBA serves as a model for other service organizations around the country.Theatre Bay Areas membership is derived from 11 Bay Area counties and consists of almost 300 Bay Area theatre and dance companies, from multi-million dollar organizations to grassroots community groups; over 2,000 theatre artists; 100+ organizational members, from libraries and universities to theatre-related professional services; and some 22,000 theatre patron subscribers. Programs include:Equipping the field for success (Expenses $104,101)Programs include an Annual Conference which draws some 400 theatre artists and administrators for a day-long intensive of training and networking; professional development such as our ATLAS program, providing theater artists with training in career planning; grant programs such as CA$H, offering grants to artists and small-budget companies; General Auditions, annually showcasing 400 actors to 100 Bay Area theatres; online Audition and Job Listings and an online Talent Bank. Recognizing achievement (Expenses $218,174)Special grants and awards such as the Glickman Award for a new play, Rella Lossy Award is an award for professionally oriented theatre organizations that will be presenting a world-premiere full-length play. During the year ended June 30, 2023, we awarded $170,000 in various grants to deserving artists and organizations.Developing audiences (Expenses $189,277)Programs include the Bay Area Audience Database, a unique tool, with dozens of arts nonprofits pooling their audience data on 1.8 million arts-goers to better their marketing and research options; and a weekly e-newsletter, The Theatregoer, which reaches thousands of subscribers. 511552 true true false true false false false false false false true false false false true true true false false false false false false false true false false true true false false false false false false false false false false false false false false false false false false true 28 0 true 8 true true true false false false false false false 0 false false false false false false false X 15 14 false false false false false false false true true false false true true true true true true true true false CA X X X Sean Fenton 4154301140 499 Alabama Street 450 San Francisco CA 94110 Sean Fenton Exec Director 37.00 0.00 X X 106575 0 6628 Kevin Kosik President 4.00 0.00 X X 0 0 0 Sunshine Deffner Vice President 2.00 0.00 X X 0 0 0 Shafer Mazow Treasurer 2.00 0.00 X X 0 0 0 Anne Younan Secretary 2.00 0.00 X X 0 0 0 Varun Bhagwan Board Member 1.00 0.00 X 0 0 0 Vivian Gomes Board Member 1.00 0.00 X 0 0 0 Karina Gutierrez Board Member 1.00 0.00 X 0 0 0 Margo Hall Board Member 1.00 0.00 X 0 0 0 Calvin Kai Ku Board Member 1.00 0.00 X 0 0 0 Venus Ke Board Member 1.00 0.00 X 0 0 0 Rachel Mann Board Member 1.00 0.00 X 0 0 0 E Craig Moody Board Member 1.00 0.00 X 0 0 0 Smita Rajmohan Board Member 1.00 0.00 X 0 0 0 Dawn Monique Williams Board Member 1.00 0.00 X 0 0 0 106575 6628 1 false false false 0 118558 90000 471522 680080 Display & classified ads 711300 6885 6885 Fee for service 711300 42192 42192 Program revenue 711300 12851 12851 61928 1676 1676 0 0 0 0 20457 14413 6044 0 4333 4333 4333 0 754061 66261 1676 49500 49500 89000 89000 0 0 113331 62197 24695 26439 0 328324 180444 71542 76338 0 40671 22344 8862 9465 30874 16962 6727 7185 0 0 0 0 0 0 73047 22688 42874 7485 21675 21200 426 49 33093 7217 21847 4029 15285 7732 4839 2714 0 2148 2148 8905 4111 4785 9 0 0 0 0 757 757 0 Postage and Shipping 18447 18340 107 Event expenses 7590 7254 336 Printing and Publications 3434 2563 329 542 Bad debt expense 990 990 0 837071 511552 191264 134255 79362 98683 101587 132763 436731 318156 4404 0 0 0 0 0 4005 8532 12174 9758 762 2416 0 0 0 0 28074 26593 654925 587143 19911 35231 42500 22500 43489 50080 159269 163649 17713 26650 282882 298110 X -116655 -189165 488698 478198 372043 289033 654925 587143 -83010 X false true X true false X 794302 975370 987576 872696 680080 4310024 232036 47902 73138 75970 86718 515764 0 0 0 1026338 1023272 1060714 948666 766798 4825788 10200 12207 8510 8294 4344 43555 167152 240558 245072 224644 459040 1336466 177352 252765 253582 232938 463384 1380021 3445767 26 4920 21 1568 1676 8211 0 26 4920 21 1568 1676 8211 0 0 1026364 1028192 1060735 950234 768474 4833999 0.71280 0.72310 0.00170 0.00120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 223180 175204 163697 562081 843122 55795 43801 40924 140520 210780 12174 9758 2416 2416 Accrued payroll and related benefits 26650 26650 X 754061 754061 754061 837071 837071 837071 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, TBA is required to report information regarding its exposure to various tax positions taken by TBA 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 TBA has adequately evaluated its current tax positions and has concluded that as of June 30, 2024 TBA does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.TBA 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 TBA continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. TBA may periodically receive unrelated business income requiring TBA to file separate tax returns under federal and state statutes. Under such conditions, TBA calculates and accrues the applicable taxes payable. X X X X X X X true CA Gala 17222 17222 12313 17222 17222 12313 12313 4909 true Central Works 2315 Durant Ave 2nd floor Berkeley CA 94704 943188161 501(c)(3) 12000 0 Program Activities Playground 3286 Adeline Street Suite 8 Berkeley CA 94703 943336399 501(c)(3) 12500 0 Program Activities 2 0 Cash Grants & Awards 23 89000 Grantmaker's Description of How Grants are Used Theatre Bay Areas grant programs have an application process which is open to both members and non-members of Theatre Bay Area (except for the CA$H and TITAN grants, which are limited to members only). Theatre Bay Area convenes and facilitates awards panels which are then empowered to decide on the granting of awards for each program. Theatre Bay Area employees are not allowed to sit on the panels. Employees of Theatre Bay Area who are involved with a program are not allowed to apply for grants under that program. Theatre Bay Areas grant programs are supported by contributed and earned income; primarily donations from foundations. 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 certain members of the Board of Directors. 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 Trustees 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 trustees 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 San Francisco, 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.candid.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.