2025-05-15T15:36:36-05:00 2024-06-30 330310569 HASKELL & WHITE LLP 300 SPECTRUM CENTER DRIVE SUITE 300 IRVINE CA 92618 990 2023-07-01 951509841 THE LAGUNA PLAYHOUSE LAGU 9494972787 PO BOX 1747 LAGUNA BEACH CA 926521747 DAVID ELLENSTEIN ARTISTIC DIRECTOR 9494972787 2025-05-14 1 0 RICK SMETANKA P01677376 9494506200 2023 2025-03-06 01:10:19Z DAVID ELLENSTEIN PO BOX 1747 LAGUNA BEACH CA 926521747 4987421 0 X WWW.LAGUNAPLAYHOUSE.COM X 1929 CA TO PRODUCE THEATRICAL PERFORMANCES & EDUCATIONAL PROGRAMS TO THE COMMUNITY. 16 16 125 145 0 0 1629431 1752605 3440085 2913537 64203 131184 107612 -6272 5241331 4791054 0 0 0 0 2560304 2729113 0 0 569676 3768488 3560038 6328792 6289151 -1087461 -1498097 7613717 6471918 2699624 3055922 4914093 3415996 THE LAGUNA PLAYHOUSE'S MISSION IS TO ENRICH LIVES THROUGH THE MAGIC OF LIVE THEATRE, TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR CHILDREN AND ADULTS, AND TO CREATE EXPERIENCES THAT STIMULATE CULTURAL AND SOCIAL INTERACTION AND INSPIRE OUR COMMUNITY. 0 0 3590767 2822208 MAIN STAGE THEATRE PRODUCTIONS: THE LAGUNA PLAYHOUSE IS THE OLDEST CONTINUALLY OPERATING THEATRE ON THE WEST COAST. IT IS RECOGNIZED AS ONE OF CALIFORNIA'S PREMIER RESIDENT THEATRES, PERFORMING AWARD-WINNING LIVE THEATRE SINCE 1920. ITS ACTIVITIES INCLUDE EIGHT MAIN STAGE PRODUCTIONS WITH OVER 300 PERFORMANCES YEAR ROUND FOR A DIVERSE AUDIENCE OF OVER 100,000 ORANGE COUNTY RESIDENTS AND VISITORS. THE LAGUNA PLAYHOUSE, A 501(C)3 NONPROFIT, HAS RECEIVED NUMEROUS ARTISTIC AND EDUCATION AWARDS. 441248 91329 YOUTH EDUCATION PROGRAMS: -CONSERVATORY: OFFERING COMPREHENSIVE, AFTER SCHOOL, YEAR-LONG THEATRE TRAINING IN A PROFESSIONAL SETTING FOR TALENTED, ASPIRING YOUNG ACTORS, AGES 10-18. SCHOLARSHIPS ARE AVAILABLE FOR LOW-INCOME YOUTH.-YOUTH THEATRE: A NATIONALLY RECOGNIZED SERIES OF FULLY-STAGED PRODUCTIONS OF POPULAR STORIES FOR FAMILY AUDIENCES.-THEATRE FOR A NEW GENERATION: OFFERS PROVOCATIVE, ISSUE-ORIENTED DRAMAS AIMED AT TEENS, PARENTS AND EDUCATORS.-SPRING/SUMMER WORKSHOPS: OFFERS YOUTH HANDS-ON EXPERIENTIAL LEARNING WITH THEATRE PROFESSIONALS. 2817 YOUTH EDUCATION OUTREACH PROGRAM:THEATREREACH BRINGING BOOKS TO LIFE IS AN EDUCATIONAL OUTREACH PROGRAM THAT SUPPORTS LITERACY BY PERFORMING PLAYS ADAPTED FROM REQUIRED BOOKS IN THE CALIFORNIA STATE CURRICULUM AND BUSSING THEM INTO THE PLAYHOUSE FOR A PROFESSIONAL THEATTRICAL EXPERIENCE. IT SERVES OVER 10,000 ELEMENTARY SCHOOL STUDENTS IN SOUTHERN CALIFORNIA EACH YEAR. THEATREREACH IS THE ONLY IN SCHOOL PERFORMING ARTS PROGRAM THAT ADDRESSES CALIFORNIA STATE HISTORY AND LITERATURE CONTENT STANDARDS FOR GRADES K-6. 4034832 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 38 0 1 125 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X DENYS BAKER GENERAL MANAGER 9494972787 PO BOX 1747 LAGUNA BEACH CA 926521747 LISA HALE CO-CHAIR 1.00 X X 0 0 0 JARED MATHIS CO-CHAIR 1.00 X X 0 0 0 JEFF WINSTON SECRETARY 1.00 X X 0 0 0 HARLEY BASSMAN TREASURER 1.00 X X 0 0 0 JUSTIN MYERS BOARD NOMINATIONS & GOVERNANCE 1.00 X 0 0 0 HEATHER ANNE CHALMERS TRUSTEE 1.00 X 0 0 0 TORIN CUNNINGHAM TRUSTEE 1.00 X 0 0 0 JAMES HALE TRUSTEE 1.00 X 0 0 0 JOE HANAUER TRUSTEE 1.00 X 0 0 0 GARY JENKINS TRUSTEE 1.00 X 0 0 0 BARBARA MACGILLIVRAY TRUSTEE 1.00 X 0 0 0 HEIDI MILLER TRUSTEE 1.00 X 0 0 0 XIAOHONG SHARON ROSE TRUSTEE 1.00 X 0 0 0 RYAN SMITH TRUSTEE 1.00 X 0 0 0 JORDY SPIEGEL TRUSTEE 1.00 X 0 0 0 RICHARD THOMAS TRUSTEE 1.00 X 0 0 0 DAVID ELLENSTEIN ARTISTIC DIRECTOR 40.00 X 162539 0 0 BILL KERLIN MANAGING DIRECTOR 40.00 X 98462 0 1942 DENYS BAKER GENERAL MANAGER 40.00 X 139194 0 8237 VELTRIA ROMAN CFO 40.00 X 112921 0 4034 TERYLL SINDELL DIRECTOR OF DEVELOPMENT 40.00 X 131178 0 7573 644294 0 21786 4 0 1 0 0 387393 507498 857714 1752605 ADMISSIONS 711110 2608313 2608313 CONCESSION 711110 213895 213895 TUITION 711110 91329 91329 2913537 131184 131184 67274 115877 -48603 -48603 -48603 15000 387393 80490 -65490 -65490 OTHER INCOME 900099 107821 107821 107821 4791054 2913537 0 124912 604343 335483 221308 47552 1740288 551130 934015 255143 87313 33017 43024 11272 297169 112373 146431 38365 560424 522661 37763 78807 7881 59105 11821 100301 60181 30090 10030 213004 131722 54188 27094 18249 18249 15733 11013 4720 50850 50850 207040 103520 103520 108767 87013 10877 10877 ARTISTIC PRODUCTION 1126085 1126085 TECHNICAL PRODUCTION 353516 353516 BUSINESS OPERATIONS 204956 133222 61487 10247 CONDOMINIUMS 175415 175415 346891 221501 20598 104792 6289151 4034832 1684643 569676 1119073 433412 2537498 1871711 312116 193606 78001 51903 213629 210579 6193876 3204657 2919293 2989219 54613 275988 379494 445500 7613717 6471918 402018 470728 898495 1136654 1013216 985358 385895 463182 2699624 3055922 X 4424809 2953616 489284 462380 4914093 3415996 7613717 6471918 -1498097 0 X X 0 1 X 1 0 X 1986535 2135377 4868005 1629431 1752605 12371953 3463209 227554 2103975 3440085 2913537 12148360 5449744 2362931 6971980 5069516 4666142 24520313 652668 656962 899209 1513193 290766 4012798 0 652668 656962 899209 1513193 290766 4012798 20507515 3225 6571 3994 64203 131184 209177 3225 6571 3994 64203 131184 209177 462535 157212 117205 107821 844773 5452969 2832037 7133186 5250924 4905147 25574263 0.80190 0.81410 0.00820 0.00290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 262274 15326 18207 19820 275987 237226 10100 14948 262274 241970 3350 -8094 237226 177403 14505 50062 241970 168950 10000 -1547 177403 0.00000 1.00000 0.00000 0 0 653826 653826 610755 249897 360858 3296625 1702135 1594490 1482441 1127263 355178 150229 125362 24867 2989219 OPERATING LEASE RIGHT OF USE ASSETS 445500 445500 OPERATING LEASE LIABILITIES 463182 463182 X 4993220 5799 5799 4987421 -196367 -196367 4791054 6491317 5799 196367 202166 6289151 0 6289151 PART X, LINE 2: INTERNAL REVENUE CODE (IRC) AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE AND, THEREFORE, IS NOT SUBJECT TO INCOME TAX. THE PLAYHOUSE FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE PLAYHOUSE FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS DIRECT EXPENSES -80,490. RENTAL EXPENSE -115,877. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 115,877. SPECIAL EVENTS DIRECT EXPENSES 80,490. PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS: THE ENDOWMENT FUND IS TO BE HELD IN PERPETUITY WITH EARNINGS APPROPRIATED THROUGH THE ORGANIZATION'S ANNUAL BUDGETING PROCESS. GALA 402393 387393 15000 2049 24911 22500 31030 402393 387393 15000 2049 24911 22500 31030 80490 -65490 X 1 1 X X X 0 0 0 0 0 0 0 0 0 DAVID ELLENSTEIN ARTISTIC DIRECTOR 162539 0 0 0 0 0 0 0 0 0 162539 0 0 0 JOSEPH HANAUER TRUSTEE 33594 ON APRIL 1, 2012, THE PLAYHOUSE ENTERED INTO A 36 MONTH LEASE FOR OFFICE SPACE AT 580 BROADWAY, LAGUNA BEACH, CALIFORNIA. THIS OFFICE SPACE IS OWNED BY AN ENTITY THAT IS CONTROLLED BY A NON-VOTING TRUSTEE OF THE BOARD OF THE PLAYHOUSE, JOE HANAUER. THIS LEASE HAS BEEN AMENDED MOST RECENTLY TO EXPIRE ON APRIL 30, 2026. DURING THE YEAR ENDED JUNE 30, 2024, THE PLAYHOUSE INCURRED TOTAL RENT EXPENSE OF $35,594 UNDER THIS LEASE. 0 FORM 990, PART VI, SECTION A, LINE 2 - TRUSTEES GREG AND BARBARA MACGILLIVRAY ARE HUSBAND AND WIFE; TRUSTEES JAMES AND LISA HALE ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11B - THE AUDIT COMMITTEE IS RESPONSIBLE FOR REVIEWING THE LAGUNA PLAYHOUSE'S FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. - A DRAFT OF THE FORM 990 IS OBTAINED AND REVIEWED BY THE AUDIT COMMITTEE BEFORE THE FILING DEADLINE. - IF THE AUDIT COMMITTEE DESIRES MORE INFORMATION IN THE PROCESS OF ITS REVIEW OF THE FORM 990, THEN THEY WILL CONTACT THE PREPARER OF THE FORM 990 TO REQUEST COPIES OF THE RELEVANT DETAILED TAX RETURN WORK PAPERS WHICH THEY WOULD LIKE TO SEE AND/OR MAKE INQUIRIES OF THE PREPARER. - ONCE THE AUDIT COMMITTEE HAS COMPLETED ITS INITIAL REVIEW OF THE FORM 990, A MEETING OR CONFERENCE CALL MAY BE SCHEDULED WITH THE PREPARER OF THE FORM 990 (REGARDLESS OF WHETHER THE FORM 990 IS EXTERNALLY OR INTERNALLY PREPARED) TO DISCUSS ANY QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS IDENTIFIED BY THE AUDIT COMMITTEE. - THE FORM 990 IS PROVIDED TO THE FULL BOARD PRIOR TO FILING. THE PREPARER OF THE FORM 990 WILL MAKE ANY REVISIONS TO THE FORM 990 AS SOON AS FEASIBLY POSSIBLE TO ENSURE THAT THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE ON A TIMELY BASIS. - ALL QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS SET FORTH BY THE AUDIT COMMITTEE ARE DOCUMENTED, ALONG WITH ANY RESPONSES FROM THE PREPARER OF THE FORM 990, IF APPLICABLE. - AFTER THE FORM 990 HAS BEEN REVIEWED BY THE AUDIT COMMITTEE AND FILED WITH THE INTERNAL REVENUE SERVICE, THE AUDIT COMMITTEE WILL MAKE A REPORT AT THE NEXT FULL BOARD OF DIRECTORS MEETING TO UPDATE THE FULL BOARD REGARDING ITS REVIEW OF THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO SIGN A STATEMENT OF COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY, AND ARE ADVISED THROUGHOUT THE YEAR TO REPORT ANY CHANGES IN STATUS WHEN IT ARISES. FORM 990, PART VI, SECTION B, LINE 15 THE LAGUNA PLAYHOUSE FOLLOWS THE PROCEDURES SET FORTH BELOW IN DETERMINING COMPENSATION ARRANGEMENTS FOR ITS ARTISTIC DIRECTOR, ITS EXECUTIVE DIRECTOR, AND ANY OTHER EMPLOYEE WHO IS CONSIDERED A KEY EMPLOYEE FOR PURPOSES OF IRS FORM 990. 1. THE COMPENSATION ARRANGEMENT WILL BE APPROVED IN ADVANCE BY AN AUTHORIZED BODY COMPOSED OF MEMBERS OF THE BOARD OF TRUSTEES WHO DO NOT HAVE A CONFLICT OF INTEREST CONCERNING THE COMPENSATION ARRANGEMENT. THE AUTHORIZED BODY WILL CONSIST OF THE CHAIRPERSON OF THE BOARD OF TRUSTEES, UNLESS FOR A PARTICULAR COMPENSATION ARRANGEMENT, THE CHAIRPERSON OF THE BOARD OF TRUSTEES DESIGNATES A DIFFERENT AUTHORIZED BODY. THE COMPENSATION ARRANGEMENT WILL BE INCLUDED AND PART OF THE ANNUAL BUDGET FOR THE LAGUNA PLAYHOUSE. 2. PRIOR TO MAKING ITS DETERMINATION, THE AUTHORIZED BODY WILL OBTAIN AND RELY UPON APPROPRIATE DATA AS TO COMPARABILITY. THE THEATER COMMUNICATIONS GROUP SALARY SURVEY WILL BE USED FOR BENCHMARK PURPOSES. 3. THE AUTHORIZED BODY ADEQUATELY AND TIMELY DOCUMENTS THE BASIS FOR ITS DETERMINATION CONCURRENTLY WITH MAKING THAT DETERMINATION. FORM 990, PART VI, SECTION C, LINE 19 THE FOLLOWING DOCUMENTS OF THE LAGUNA PLAYHOUSE WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE LAGUNA PLAYHOUSE'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE: - TAX EXEMPTION APPLICATION (FORM 1023) - INTERNAL REVENUE SERVICE DETERMINATION LETTER - ARTICLES OF INCORPORATION - BY-LAWS - CONFLICT OF INTEREST POLICY - MOST RECENT AUDITED FINANCIAL STATEMENTS THE PUBLIC INSPECTION COPY OF THE LAGUNA PLAYHOUSE'S FORM 990, FROM THE PREVIOUS THREE YEARS (AT A MINIMUM), WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE LAGUNA PLAYHOUSE'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE. THE PUBLIC INSPECTION COPY OF THE FORM 990 WILL NOT INCLUDE THE SCHEDULE OF SCHEDULE A EXCESS CONTRIBUTORS OR THE SCHEDULE B NAMES AND ADDRESSES OF CONTRIBUTORS. THE LAGUNA PLAYHOUSE WILL MAKE BEST EFFORTS TO ENSURE THAT THE FORMS 990 HELD AT THEIR MAIN OFFICE IS THE MOST UPDATED VERSION. FOR EXAMPLE, IN THE INSTANCE WHERE A FORM 990 HAS BEEN AMENDED, THE AMENDED VERSION OF THE FORM 990 SHOULD BE THE ONE AVAILABLE FOR PUBLIC INSPECTION. WHEN RESPONDING TO A PUBLIC INSPECTION REQUEST FOR ANY LAGUNA PLAYHOUSE DOCUMENT OR FORM 990 BY ANYONE, THE LAGUNA PLAYHOUSE SHALL FULFILL SUCH REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.