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COMMUNITY ASIAN THEATRE OF THE SIERRA: Form 990EZ, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY ASIAN THEATRE OF THE SIERRA (EIN 31-1602441)
Tax period
2022-07-01 to 2023-06-30
Filed
2023-10-20
IRS object ID
202322939349200637
Schema version
2022v5.0
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)
Return2023-10-20T13:02:29-07:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

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 Line1452 South Auburn Street 2AddressLine1Txt
CityGrass ValleyCityNm
State AbbreviationCAStateAbbreviationCd
ZIP95945ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

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 TitleExecutive DirecPersonTitleTxt
Signature2023-10-20SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJeanniePersonFirstNm
Person LastWong WoodPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCurtis T YewPreparerPersonNm
PTINP00371689PTIN
Phone5302722606PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

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$140,799GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$32,051ContributionsGiftsGrantsEtcAmt
Program Service Revenue$106,843ProgramServiceRevenueAmt
Investment Income$35InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Gross Sales Of Inventory$1,870GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,202CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry$668GrossProfitLossSlsOfInvntryAmt
Total Revenue$139,597TotalRevenueAmt
Salaries Other Comp Empl Bnft$5,100SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$770FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage$6,286PrintingPublicationsPostageAmt
Other Expenses Total$127,843OtherExpensesTotalAmt
Total Expenses$139,999TotalExpensesAmt
Excess Or Deficit For Year-$402ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$88,946NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$88,544NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$133,476BOYAmt
EOY$88,157EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

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

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$133,976BOYAmt
EOY$88,657EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$45,030BOYAmt
EOY$113EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$88,946BOYAmt
EOY$88,544EOYAmt
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 2022-2023, the production was "The Great Leap" written by Lauren Yee. This production ran from April 27 to May 20, 2023 at the Nevada Theater in Nevada City, California.$38,483
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 2022-2023, there was a tour to Yosemite National Park with a focus on the early Chinese who worked at the park.$62,610
CATS offers workshops, 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 2022-2023 various cultural enrichment events included attending the dedication ceremony unveiling the plaque honoring Chinese Narrow Gauge railroad workers; hosting a book reading and signing of the "Last Boat Out of Shanghai" by Helen Zia; and hosting a mahjong social for players of all methodologies.
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 Aneka Torgrimson, Adelade Angle and Anthony Pritchett.
FieldValueIRS element (for citing)
Total Program Service Expenses$101,093TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Lisa Moon
Art.Dir./Pres.6.00$1,200
Jeannie Wong Wood
Executive Direc6.00$2,700
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 UBIfalseOrganizationHadUBIInd
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$23,520CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28,971CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$18,677CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$35,987CurrentTaxYearMinus1YearAmt
Current Tax Year$32,051CurrentTaxYearAmt
Total$139,206TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$56,431CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18,689CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$66,352CurrentTaxYearMinus1YearAmt
Current Tax Year$108,713CurrentTaxYearAmt
Total$250,185TotalAmt

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$79,951CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$47,660CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$18,677CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$102,339CurrentTaxYearMinus1YearAmt
Current Tax Year$140,764CurrentTaxYearAmt
Total$389,391TotalAmt

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$389,391PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$217CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$50CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$402CurrentTaxYearMinus1YearAmt
Current Tax Year$35CurrentTaxYearAmt
Total$704TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$217CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$50CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$402CurrentTaxYearMinus1YearAmt
Current Tax Year$35CurrentTaxYearAmt
Total$704TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,555CurrentTaxYearMinus4YearsAmt
Total$1,555TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$81,506CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$47,877CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$18,727CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$102,741CurrentTaxYearMinus1YearAmt
Current Tax Year$140,799CurrentTaxYearAmt
Total$391,650TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99420PublicSupportCY509Pct
Public Support PY5090.99130PublicSupportPY509Pct
Investment Income CY0.00180InvestmentIncomeCYPct
Investment Income PY0.00170InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (21 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $12529
Other Expenses.1002Office Expenses $231
Other Expenses.1003Information Technology $3839
Other Expenses.1012Insurance $3070
Other Expenses.1Instructional Expenses $62610
Other Expenses.2Production Expenses $37281
Other Expenses.4Storage $3000
Other Expenses.6Meals $1851
Other Expenses.7Dues and Subscriptions $1176
Other Expenses.8Flowers and Memorials $578
Other Expenses.9Telephone $508
Other Expenses.10Consultant $500
Other Expenses.11Cash Over/Short $246
Other Expenses.12Newsletter Expenses $150
Other Expenses.13Licenses and Fees $111
Other Expenses.14Bank Charges $108
Other Expenses.15E-mail Services $55
Other Assets.1Donated Stage Props - Beginning $500 Donated Stage Props - Ending $500
Total Liabilities.1001Accounts Payable and Accrued Expenses - Beginning $-504 Accounts Payable and Accrued Expenses - Ending $0
Total Liabilities.1Yosemite Tour Deposits - Beginning $45421 Yosemite Tour Deposits - Ending $0
Total Liabilities.2Sales Taxes Payable - Beginning $113 Sales Taxes Payable - Ending $113

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