2012-05-14T18:08:09-05:00 2011-06-30 HASKELL & WHITE LLP 8001 IRVINE CENTER DR STE 300 IRVINE CA 92618 990 2010-07-01 951509841 THE LAGUNA PLAYHOUSE LAGU 9494972787 PO BOX 1747 LAGUNA BEACH CA 926521747 KAREN WOOD 9494972787 2012-05-14 1 BRAD GRAVES 9494506200 2010 2016-02-24 21:20:13Z KAREN WOOD PO BOX 1747 LAGUNA BEACH CA 926521747 4408838 0 X WWW.LAGUNAPLAYHOUSE.COM X 1929 CA TO PRODUCE THEATRICAL PERFORMANCES & EDUCATIONAL PROGRAMS TO THE COMMUNITY. 14 13 109 200 0 0 1049484 907721 3605076 3426541 67322 7008 39592 -3304 4761474 4337966 0 0 0 0 2490878 2140664 0 0 429577 2759102 2817036 5249980 4957700 -488506 -619734 4360797 3610377 1764686 1634000 2596111 1976377 THE LAGUNA PLAYHOUSE PROVIDES HIGH QUALITY, PROFESSIONAL THEATRICAL PERFORMANCES AND UNIQUE EDUCATIONAL OPPORTUNITIES FOR PEOPLE OF ALL AGES TO ENRICH THE CULTURAL, CIVIC AND SOCIAL FABRIC OF ORANGE COUNTY. 0 0 3540701 3344121 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 FIVE MAIN STAGE PRODUCTIONS WITH OVER 200 PERFORMANCES YEAR ROUND FOR A DIVERSE AUDIENCE OF OVER 120,000 ORANGE COUNTY RESIDENTS AND VISITORS. THE LAGUNA PLAYHOUSE, A 501(C)3 NONPROFIT, HAS RECEIVED NUMEROUS ARTISTIC AND EDUCATION AWARDS. 397832 17545 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 28,000 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. 39783 64875 YOUTH EDUCATION PROGRAMS: YOUTH CONSERVATORY, THEATRE FOR A NEW GENERATION, SUMMER/SPRING THEATRE WORKSHOPS :THE LAGUNA PLAYHOUSE YOUTH EDUCATION PROGRAMS INCLUDE:-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. 3978316 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 109 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X JANE PIASECKI 9494972787 PO BOX 1747 LAGUNA BEACH CA 926521747 HENRY MAYHEW 4.00 X X 0 0 0 ILONA MARTIN 4.00 X X 0 0 0 TIMOTHY D CARLYLE 4.00 X 0 0 0 GLENN E GRAY 4.00 X 0 0 0 LISA HALE 4.00 X 0 0 0 JOE HANAUER 4.00 X 0 0 0 CYNTHIA HARRISS 4.00 X X 0 0 0 JAMES R MELLOR 4.00 X 0 0 0 JUSTIN MYERS 4.00 X 0 0 0 HEIDI MILLER 4.00 X 0 0 0 PAUL SINGARELLA 4.00 X 0 0 0 FOWZIA TEMORI 4.00 X 0 0 0 TERRI TURNER 4.00 X 0 0 0 KAREN WOOD 40.00 X X 145000 0 18480 145000 0 18480 1 0 1 0 0 81128 139877 686716 5127 907721 ADMISSIONS 711110 3162540 3162540 CONCESSIONS 711110 102173 102173 OTHER 711110 79408 79408 TUITION 711110 64875 64875 TOURING 711110 17545 17545 3426541 7008 7008 67568 81128 70872 -3304 -3304 4337966 3426541 0 3704 145000 145000 1627912 1240852 199603 187457 114609 96537 11994 6078 102584 69748 22960 9876 150559 107674 26707 16178 509950 320612 81687 107651 526043 494788 398 30857 58220 38710 7664 11846 177326 172074 3890 1362 51973 31389 4559 16025 115617 115617 129203 116967 12236 18018 16216 901 901 SCRIPT FEES 795587 793767 1820 COSTUMES, SCENERY & SPE 137375 136664 711 REPAIRS AND MAINTENANCE 108478 88774 11602 8102 CONCESSIONS EXPENSE 87169 58788 5343 23038 POSTAGE AND SHIPPING 60307 48286 4713 7308 41770 30853 10550 367 4957700 3978316 549807 429577 1362664 768989 1039509 1023518 308806 365829 76175 48384 393828 368236 2921463 2172676 886256 748787 276113 283033 17446 3601 4360797 3610377 272317 173429 1279042 1253010 213327 207561 1764686 1634000 X 2233665 1533676 306283 386538 56163 56163 2596111 1976377 4360797 3610377 -619734 0 X X 0 1 1 X 0 X 2982767 489384 925886 1049484 907721 6355242 4457608 4043220 3835252 3605076 3426541 19367697 7440375 4532604 4761138 4654560 4334262 25722939 357919 215050 145996 246286 115208 1080459 678550 372524 303429 235016 105221 1694740 1036469 587574 449425 481302 220429 2775199 22947740 143901 52859 28714 67322 7008 299804 160482 154554 109579 424615 304383 207413 138293 67322 7008 724419 7744758 4740017 4899431 4721882 4341270 26447358 0.86770 0.93380 0.02740 0.02920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 125622 125622 205174 72509 132665 1311679 1056677 255002 1049249 868654 180595 229739 174836 54903 748787 ACTORS' EQUITY ASSOCIATION BONDS 20554 C THEARTER YOUNG AUDIENCES BONDS 9444 C UNION BANK CD 253035 C 283033 4337966 4957700 -619734 0 -619734 4415253 6415 6415 4408838 -70872 -70872 4337966 5034987 6415 6415 5028572 -70872 -70872 4957700 PART XII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS DIRECT EXPENSES -70,872. PART XIII, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS DIRECT EXPENSES -70,872. X X X X 1 CA MASQUARADE 96588 78028 18560 18744 3156 33268 MURDER MYSTERY 32692 3100 29592 945 3287 800 10672 1 19416 19416 148696 81128 67568 945 22031 3956 43940 70872 -3304 X X 1 0 X X 0 0 0 0 0 0 0 0 0 KAREN WOOD 145000 0 0 0 0 0 4350 0 14130 0 163480 0 162533 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 SHOULD BE FOR REVIEW BY THE AUDIT & FINANCE COMMITTEE BEFORE THE FILING DEADLINE. - AFTER THE DRAFT OF THE FORM 990 HAS BEEN OBTAINED BY THE AUDIT & FINANCE COMMITTEE, THEY WILL COMPLETE THEIR REVIEW. - 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. - 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. AT THIS MEETING WITH THE FULL BOARD OF DIRECTORS, IT IS NOT REQUIRED FOR THE AUDIT & FINANCE COMMITTEE TO REVIEW ALL OF THEIR QUESTIONS, COMMENTS, AND SUGGESTED REVISIONS; A SUMMARY OF THEIR MORE IMPORTANT POINTS WILL BE SUFFICIENT. FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT REQUIRES STAFF AND BOARD MEMBERS TO FILE ONE OF THE FOLLOWING FORMS TO DETERMINE IF ANY CONFLICTS OF INTEREST EXIST: CONFLICT OF INTEREST POLICY - (COPY OF DOCUMENT) I HAVE READ THE LAGUNA PLAYHOUSE'S STATEMENT OF CONFLICT OF INTEREST POLICY. I HOLD THE POSITION OF BOARD MEMBER, OFFICER, OR KEY EMPLOYEE WITH THE FOLLOWING ORGANIZATIONS WHICH POTENTIALLY COULD CAUSE A CONFLICT OF INTEREST WITH MY POSITION AND RESPONSIBILITIES WITH THE LAGUNA PLAYHOUSE. TO THE BEST OF MY KNOWLEDGE AND BELIEF, EXCEPT AS DISCLOSED HEREWITH, NEITHER I NOR ANY PERSON WITH WHOM I HAVE OR HAD A PERSONAL, FAMILY OR BUSINESS RELATIONSHIP, IS ENGAGED IN ANY TRANSACTION OR ACTIVITY OR HAS ANY RELATIONSHIP THAT MAY REPRESENT A POTENTIAL COMPETING OR CONFLICTING INTEREST, AS DEFINED IN THE LAGUNA PLAYHOUSE'S CONFLICT OF INTEREST POLICY. DISCLOSURE OF POTENTIAL CONFLICT OF INTEREST TRANSACTIONS ARE AS LISTED. FURTHER, TO THE BEST OF MY KNOWLEDGE AND BELIEF, EXCEPT AS DISCLOSED HEREWITH, NEITHER I, NOR ANY PERSON WITH WHOM I HAVE HAD A PERSONAL, FAMILY OR BUSINESS RELATIONSHIP, OR COMPENSATED PROFESSIONAL RELATIONSHIP, INTEND TO ENGAGE IN ANY TRANSACTION, ACQUIRE ANY INTEREST IN ANY ORGANIZATION OR ENTITY, OR BECOME THE RECIPIENT OF ANY SUBSTANTIAL GIFTS OR FAVORS THAT MIGHT BE COVERED BY THE LAGUNA PLAYHOUSE'S CONFLICT OF INTEREST POLICY. "REASONABLE EFFORTS" - ANNUAL DISCLOSURE I AM RELATED TO THE FOLLOWING INDIVIDUALS WHO RESIDE ON THE BOARD OF DIRECTORS FOR THE LAGUNA PLAYHOUSE, ARE THE ARTISTIC OR MANAGING DIRECTOR OR THE CHIEF FINANCIAL OFFICER / CONTROLLER FOR THE LAGUNA PLAYHOUSE, OR, ARE CONSIDERED TO BE A KEY EMPLOYEE OF THE LAGUNA PLAYHOUSE. I SIGNIFY THAT I AM NOT RELATED TO ANY OF THE ABOVE-REFERENCED INDIVIDUALS BY NOTING "N/A" ON THE FIRST LINE IMMEDIATELY BELOW. FOR PURPOSES OF THE ABOVE DISCLOSURE, COVERED RELATIONS INCLUDE SPOUSE, CHILDREN (WHETHER NATURAL OR ADOPTED), GRANDPARENTS, GRANDCHILDREN, SIBLINGS (WHETHER WHOLE OR HALF), AND IN-LAWS. FOR PURPOSES OF THE ABOVE DISCLOSURE, A KEY EMPLOYEE IS AN EMPLOYEE OF THE LAGUNA PLAYHOUSE WITH A SALARY IN EXCESS OF $150,000 AND WHO HAS RESPONSIBILITIES AND INFLUENCE OVER A SIGNIFICANT PORTION (MORE THAN 10%) OF THE LAGUNA PLAYHOUSE'S ACTIVITIES, OPERATIONS, OR ASSETS. ADDITIONALLY, I HAVE A BUSINESS RELATIONSHIP WITH THE FOLLOWING INDIVIDUALS WHO RESIDE ON THE BOARD OF DIRECTORS FOR THE LAGUNA PLAYHOUSE, ARE THE ARTISTIC OR MANAGING DIRECTOR OR THE CHIEF FINANCIAL OFFICER / CONTROLLER FOR THE LAGUNA PLAYHOUSE, OR, ARE CONSIDERED TO BE A KEY EMPLOYEE OF THE LAGUNA PLAYHOUSE. I SIGNIFY THAT I DO NOT HAVE ANY BUSINESS RELATIONSHIPS WITH ANY OF THE ABOVE-REFERENCED INDIVIDUALS BY NOTING "N/A" ON THE FIRST LINE IMMEDIATELY BELOW. FOR PURPOSES OF THE ABOVE DISCLOSURE, A BUSINESS RELATIONSHIP INCLUDES THE FOLLOWING: 1. ONE PERSON IS EMPLOYED BY THE OTHER IN A SOLE PROPRIETORSHIP OR BY AN ORGANIZATION WITH WHICH THE OTHER IS ASSOCIATED AS A DIRECTOR, OFFICER, KEY EMPLOYEE, OR GREATER-THAN-35% OWNER 2. ONE PERSON IS TRANSACTING BUSINESS WITH THE OTHER (OTHER THAN IN THE ORDINARY COURSE OF EITHER PARTY'S BUSINESS ON THE SAME TERMS AS ARE GENERALLY OFFERED TO THE PUBLIC), INVOLVING TRANSFERS OF CASH OR PROPERTY VALUED IN EXCESS OF $10,000 IN THE AGGREGATE DURING THE ORGANIZATIONS TAX YEAR 3. THE TWO PERSONS ARE EACH A DIRECTOR, OFFICER, OR GREATER THAN 10% OWNER IN THE SAME BUSINESS OR INVESTMENT ENTITY FINALLY, I RECEIVED COMPENSATION OR OTHER PAYMENTS (INCLUDING LOANS AND PAYMENTS FOR SERVICES RENDERED) DURING THE LAGUNA PLAYHOUSE'S APPLICABLE TAX YEAR FROM THE FOLLOWING RELATED ORGANIZATIONS TO THE LAGUNA PLAYHOUSE, OTHER THAN REIMBURSEMENT OF EXPENSES UNDER AN ACCOUNTABLE PLAN OR REASONABLE COMPENSATION FOR SERVICES PROVIDED TO THE RELATED ORGANIZATION AS A MEMBER OF THEIR GOVERNING BODY. FOR PURPOSES OF THE ABOVE DISCLOSURE, A RELATED ORGANIZATION TO THE LAGUNA PLAYHOUSE INCLUDES THE FOLLOWING: - ORGANIZATION THAT CONTROLS THE FILING ORGANIZATION - ORGANIZATION CONTROLLED BY THE FILING ORGANIZATION - ORGANIZATION CONTROLLED BY THE SAME PERSON OR PERSONS THAT CONTROL THE FILING ORGANIZATION - ORGANIZATION THAT IS A SUPPORTING OR SUPPORTED ORGANIZATION OF THE FILING ORGANIZATION PRINTED NAME: SIGNATURE: POSITION/TITLE: DATE: 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 MANAGING 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 - AUDITED FINANCIAL STATEMENTS THE PUBLIC INSPECTION COPY OF THE LAGUNA PLAYHOUSE'S FORM 990 AND FORM 990-T, 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 AND 990-T HELD AT THEIR MAIN OFFICE ARE THE MOST UPDATED VERSIONS OF SUCH. FOR EXAMPLE, IN THE INSTANCE WHERE A FORM 990 HAS BEEN AMENDED, THE AMENDED VERSION OF THE FORM 990 OR FORM 990-T SHOULD BE THE ONE AVAILABLE FOR PUBLIC INSPECTION. WHEN RESPONDING TO A PUBLIC INSPECTION REQUEST FOR ANY LAGUNA PLAYHOUSE DOCUMENT OR FORM 990 (INCLUDING FORM 990-T) 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 XI, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES THE RESPONSIBILTY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. PLEASE REFER TO EXPLANATION IN PART VI, LINE 10.