BETA

COMMUNITY ASIAN THEATRE OF THE SIERRA: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY ASIAN THEATRE OF THE SIERRA (EIN 31-1602441)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-10-25
IRS object ID
202412999349201151
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-25T11:22:24-07:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN942913361PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Curtis T Yew CPA IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1350 Crown Point Circle Ste 135AddressLine1Txt
CityGrass ValleyCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95945ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311602441EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Community Asian Theatre OfBusinessNameLine1Txt
Business Name Line2The SierraBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone5302652990PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1266AddressLine1Txt
CityGrass ValleyCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95945ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJeanne Wong WoodPersonNm
Person TitleActing PresidentPersonTitleTxt
Signature2024-10-25SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCurtis T YewPreparerPersonNm
PTINP00371689PTIN
Phone5302722606PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website Addresswww.catsweb.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$113,750GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$33,925ContributionsGiftsGrantsEtcAmt
Program Service Revenue$74,525ProgramServiceRevenueAmt
Investment Income$28InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Gross Sales Of Inventory$5,272GrossSalesOfInventoryAmt
Cost Of Goods Sold$3,977CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$1,295GrossProfitLossSlsOfInvntryAmt
Total Revenue$109,773TotalRevenueAmt
Salaries Other Comp Empl Bnft$5,200SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$775FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage$1,128PrintingPublicationsPostageAmt
Other Expenses Total$104,405OtherExpensesTotalAmt
Total Expenses$111,508TotalExpensesAmt
Excess Or Deficit For Year-$1,735ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$88,544NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$86,809NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$88,157BOYAmt
EOY$86,309EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$500BOYAmt
EOY$500EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$88,657BOYAmt
EOY$86,809EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$113BOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$88,544BOYAmt
EOY$86,809EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeThe Community Asian Theatre of the Sierra (CATS) has been organized to produce and promote quality theatrical presentations and other works of art and literature that deal with Asian and Asian-related themes for the purpose of educating the general public regarding the aforementioned works. The presentations are done through high quality multicultural theater, events, and workshops. The mission of CATS is artistic and educational and seeks to expand the study of multiculturalism in the schools and to be a resource on Asian culture and history.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtProgram Service ExpensesProgramServiceExpensesAmt
CATS presents annual Asian themed theatrical productions. For fiscal year 2023-2024, the production was "Snow Falling On Cedars" based on the best-selling novel by David Guterson, adapted and directed by Kevin McKeon. This production ran from April 26 to May 18, 2024 at the Nevada Theater in Nevada City, California.$68,078
CATS offers tours, open to the members of the Grass Valley and Nevada City, California community, to various Asian themed events in California. During fiscal year 2023-2024, there was a field trip/tour to Mono Lake and the historic site of the Manzanar War Relocation Center located at the foot of the Sierra Nevada in Owens Valley.$13,200
CATS offers cultural enrichment programs, open to the members of the Grass Valley and Nevada City, California community, on various Asian themed topics. In the past years, CATS offered virtual cultural enrichment including cooking classes, watercolor and origami classes. During 2023-2024 various cultural enrichment events included the 1) art exhibit of "A Thousand Cranes", celebrating CATS' 30 years of theatre and arts and culture, at the Eric Rood Adminstrative Government Center from January to March 2024; 2) co-organized and presented the Nevada City Chinese Lunar New Year Parade and Festival on February 25, 2024 - honoring the early Chinese Gold Rush pioneers and railroad workers of the Sierra.$4,182
CATS offers an annual scholarship to a local high school graduate who will be pursuing an education in the theater arts. This years recipients were Clara Mairs and Nia Woods of Nevada Union High School.$2,500
FieldValueIRS element (for citing)
Total Program Service Expenses$87,960TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Lisa Moon
Artistic Dir3.00$1,200
Jeannie Wong Wood
Acting Presiden10.00$2,800
Sheila Baker
Treasurer4.00$1,200
Olivia Pritchett
Secretary4.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIYes (true)OrganizationHadUBIInd
Organization Filed990 TYes (true)OrganizationFiled990TInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSheila BakerPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1629 E Broad StAddressLine1Txt
CityNevada CityCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95959ZIPCd
FieldValueIRS element (for citing)
Phone5302653106PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$28,971CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,677CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$35,987CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$32,051CurrentTaxYearMinus1YearAmt
Current Tax Year$33,925CurrentTaxYearAmt
Total$149,611TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$18,689CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$66,352CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$108,713CurrentTaxYearMinus1YearAmt
Current Tax Year$74,525CurrentTaxYearAmt
Total$268,279TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$47,660CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,677CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$102,339CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$140,764CurrentTaxYearMinus1YearAmt
Current Tax Year$108,450CurrentTaxYearAmt
Total$417,890TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$417,890PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$217CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$50CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$402CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35CurrentTaxYearMinus1YearAmt
Current Tax Year$28CurrentTaxYearAmt
Total$732TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Current Tax Year$1,295CurrentTaxYearAmt
Total$1,295TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$217CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$50CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$402CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35CurrentTaxYearMinus1YearAmt
Current Tax Year$1,323CurrentTaxYearAmt
Total$2,027TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$47,877CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,727CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$102,741CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$140,799CurrentTaxYearMinus1YearAmt
Current Tax Year$109,773CurrentTaxYearAmt
Total$419,917TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99520PublicSupportCY509Pct
Public Support PY5090.99420PublicSupportPY509Pct
Investment Income CY0.00480InvestmentIncomeCYPct
Investment Income PY0.00180InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (22 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $42
Other Expenses.1002Office Expenses $127
Other Expenses.1004Royalties $4635
Other Expenses.1012Insurance $2035
Other Expenses.1Production Expenses $68078
Other Expenses.2Tour Expenses $13200
Other Expenses.3Cultural Enrichment Programs $4182
Other Expenses.4Storage $3007
Other Expenses.5Scholarships $2500
Other Expenses.6Webhosting $1361
Other Expenses.7Donation $1000
Other Expenses.8Dues and Subscriptions $946
Other Expenses.9Meals $848
Other Expenses.10Bank Reconciiation Adjustments $602
Other Expenses.12Flowers and Memorials $556
Other Expenses.14Telephone $505
Other Expenses.15E-mail Services $481
Other Expenses.16Board Retreat $157
Other Expenses.17California Charity Registratio $75
Other Expenses.18Bank Charges $68
Other Assets.1Donated Stage Props - Beginning $500 Donated Stage Props - Ending $500
Total Liabilities.1- Beginning $0 - Ending $0

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.