2015-05-14T16:44:34-05:00 2014-06-30 330310569 Haskell & White LLP 300 Spectrum Center Drive Suite 300 Irvine CA 92618 990 2013-07-01 951509841 The Laguna Playhouse LAGU 9494972787 PO BOX 1747 Laguna Beach CA 926521747 Karen Wood Executive Director 9494972787 2015-05-14 1 Rick Smetanka P01677376 9494506200 2013 2016-02-25 16:41:14Z Karen Wood PO BOX 1747 Laguna Beach CA 926521747 4527305 0 X www.lagunaplayhouse.com X 1929 CA To produce theatrical performances & educational programs to the community. 23 21 115 600 0 0 846582 1078856 2868940 3327088 1616 1147 21070 30207 3738208 4437298 0 0 0 0 2252732 2097665 0 0 540493 2139809 2378759 4392541 4476424 -654333 -39126 2679656 2389407 1599429 1348306 1080227 1041101 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 3436316 3276434 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 six to twelve Main Stage productions with over 200 performances year round for a diverse audience of over 80,000 Orange County residents and visitors. The Laguna Playhouse, a 501(c)3 nonprofit, has received numerous artistic and education awards. 6293 6000 Youth Education Outreach Program: TheatreReach: Bringing Books to Life is an educational outreach program that supports literacy by touring plays adapted from required books in the California State curriculum. 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. 46833 44654 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: offer youth hands-on experiential learning with theatre professionals. 3489442 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 31 0 1 115 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 23 21 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X Dorina Mazellari 9494972787 PO BOX 1747 Laguna Beach CA 926521747 Ilona Martin Secretary 4.00 X X 0 0 0 Georgia Andersen Trustee 4.00 X 0 0 0 Timothy D Carlyle Trustee 4.00 X 0 0 0 Cody Engle Trustee 4.00 X 0 0 0 Glen Gray Trustee 4.00 X 0 0 0 Lisa Hale Trustee 4.00 X 0 0 0 Joe Hanauer Chairman 4.00 X X 0 0 0 Cynthia Harriss Treasurer 4.00 X X 0 0 0 Jerry Mandel Trustee 4.00 X 0 0 0 Jim Mellor Trustee 4.00 X 0 0 0 Justin Myers Trustee 4.00 X 0 0 0 Heidi Miller Trustee 4.00 X 0 0 0 Paul Singarella Trustee 4.00 X 0 0 0 Terri Turner Trustee 4.00 X 0 0 0 Karen Wood Executive Director 40.00 X X 160016 0 27471 Ann Wareham Artistic Director 40.00 X 90000 0 16965 Otis Healy Trustee 4.00 X 0 0 0 Melinda Masson Trustee 4.00 X 0 0 0 Jared Mathis Trustee 4.00 X 0 0 0 Greg MacGillivray Trustee 4.00 X 0 0 0 Barbara MacGillvray Trustee 4.00 X 0 0 0 Jeffrey Brandt Trustee 4.00 X 0 0 0 Gary Capata Trustee 4.00 X 0 0 0 Jane Piasecki CFO 32.00 X 95368 0 6410 Katie Liberman General Manager 40.00 X 43031 0 2879 388415 0 53725 1 0 1 0 0 128080 183452 767324 122551 1078856 Admissions 711110 3054997 3054997 Concessions 711110 177338 177338 Tuition 711110 44654 44654 Other 711110 44099 44099 Touring 711110 6000 6000 3327088 1147 1147 120214 128080 90007 30207 30207 4437298 3327088 0 31354 371150 146490 171170 53490 1363092 1118654 32238 212200 98603 25757 72846 115455 71006 32585 11864 149365 101014 28567 19784 6720 6720 343969 241661 41606 60702 431579 419479 210 11890 34663 23858 3454 7351 149318 128590 18668 2060 52110 33382 6111 12617 81046 81046 88631 80452 8179 43142 38828 2157 2157 Theatrical Fees 639243 639003 0 240 Repairs and Maintenance 111213 103903 5117 2193 Costumes, Scenery & Spe 109383 107004 424 1955 Concession and Other 94635 74123 6820 13692 193107 55192 9617 128298 4476424 3489442 446489 540493 669347 814348 784345 392320 284972 423978 22631 6304 324702 238571 2594213 2113797 560189 480416 29998 29998 3472 3472 2679656 2389407 288338 189970 1116249 970501 194842 187835 1599429 1348306 X 696180 565268 334727 370926 49320 104907 1080227 1041101 2679656 2389407 -39126 0 X X 0 1 X 1 0 X 1049484 907721 993427 757159 1078856 4786647 3605076 3426541 2757752 2868940 3327088 15985397 4654560 4334262 3751179 3626099 4405944 20772044 246286 115208 50542 65230 135452 612718 0 246286 115208 50542 65230 135452 612718 20159326 67322 7008 3280 1616 1147 80373 67322 7008 3280 1616 1147 80373 4721882 4341270 3754459 3627715 4407091 20852417 0.96680 0.96060 0.00390 0.01020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 49320 57342 1755 104907 49320 49320 56163 6843 49320 56163 56163 56163 56163 1.00000 0 0 125622 125622 205174 93021 112153 1323067 1178821 144246 821982 732403 89579 118368 109552 8816 480416 X 4597783 70478 90007 160485 4437298 0 4437298 4636909 70478 90007 160485 4476424 0 4476424 Part X, Line 2: As stated in the Organization's audited financial statements, "Management does not believe the Playhouse has any potential uncertain tax positions, such as unrelated business income or activities that may jeopardize its tax-exempt status." Part XI, Line 2d - Other Adjustments: Special Events Direct Expenses 90,007. Part XII, Line 2d - Other Adjustments: Special Events Direct Expenses 90,007. Part V, Line 4 Intended Uses of Endowment Funds: The endowment fund is to be held in perpetuity with earnings appropriated annually through the Organization's annual budgeting process. Motown Gala 179490 103165 76325 37735 1800 25948 Murder Mystery 41222 23415 17807 1600 4617 5130 3865 1 27582 1500 26082 9312 248294 128080 120214 1600 42352 6930 39125 90007 30207 X 1 0 X X X 0 0 0 0 0 0 0 0 0 Karen Wood Executive Director 160016 0 0 0 0 0 4800 0 22671 0 187487 0 0 0 Joseph Hanauer Current President of the Board 20000 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 the current president of the board of directors of the Playhouse, Joe Hanauer. There was no base rent due from the start of the lease through June 30, 2014. Starting July 1, 2014, the base rent will be $1,613 per month or $19,350 per annum. For the year ended June 30, 2014, the Playhouse recognized $20,000 as in-kind revenue and in-kind expense associated with this lease. 0 X 2 21075 Replacement Cost X 100 85001 Replacement Cost X Trips donated 2 16475 Fair Value 0 1 0 Form 990, Part VI, Section B, line 11 - The Audit & Finance 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 & Finance Committee before the filing deadline. - If the Audit & Finance 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 & Finance 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 & Finance Committee. - 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 & Finance 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 & Finance Committee and filed with the Internal Revenue Service, the Audit & Finance 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 President of the Board of Trustees, unless for a particular compensation arrangement, the President 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 has an audit committee that assumes the responsibility for the oversight of the audit of its financial statements and selection of an independent accountant.