2024-01-24T05:21:16-08:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 205270275 Cutting Ball Theater CUTT 4152924700 277 Taylor Street San Francisco CA 94102 Jesse Annette Koehn Ops/Finance Director 4152924700 2024-01-24 true Jesse Annette Koehn 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Diane Miller 277 Taylor Street San Francisco CA 94102 378628 false X www.cuttingball.com X 1999 CA Cutting Ball Theater is an experimental theater, presenting plays in our intimate space, to connect Bay Area audiences and artists through shared moments of live storytelling. Our plays center historically-excluded voices and (Continued on Schedule O page 2) 9 9 51 13 0 555430 329537 6525 24230 1769 10904 15052 13957 578776 378628 0 0 353918 465655 0 80575 252531 258453 606449 724108 -27673 -345480 1050302 666050 138910 100138 911392 565912 The description of Cutting Ball Theater's mission starts on Form 990 Page 1 and continues on Schedule O false false 492651 24230 Producing Theater-----------------Cutting Ball Theater Produces Theatrical performances for the general public of experimental new works and re-envisioned classics. 45101 Education Program-----------------Cutting Ball Serves the youth of the Tenderloin through educational outreach programs: dinner and a show at the theater, onsite theater classes, and paid internships. Cutting Ball's Productions--------------------------Cutting Ball Theater is an experimental theater, presenting plays in our intimate space, to connect Bay Area audiences and artists through shared moments of live storytelling. Our plays center historically-excluded voices and experiences, and challenge the norms of how stories are told. We support artists in exploring their creativity, in working environments where personal well-being is our priority. The Tenderloin of San Francisco is our home, and we are committed to being an accountable partner to our neighbors. 537752 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 18 0 true 51 true false false false false false false false 0 false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false CA X X Jesse Annette Koehn 4152924700 277 Taylor Street San Francisco CA 94102 Jesse Annette Koehn Ops/Finance Dir 40.00 0.00 X 56500 0 6229 Diane Miller President 5.00 0.00 X X 0 0 0 Jimmy Singer Vice President 3.00 0.00 X X 0 0 0 Tom Baxter Treasurer 3.00 0.00 X X 0 0 0 Michelle Moy Secretary 3.00 0.00 X X 0 0 0 Eric Brown Director 2.00 0.00 X 0 0 0 Sammantha Clegg Director 2.00 0.00 X 0 0 0 Dazi Grego-Sykes Director 2.00 0.00 X 0 0 0 Rebecca Kurland Secretary 3.00 0.00 X 0 0 0 Merle Rabine Director 2.00 0.00 X 0 0 0 Kirsten Schlenger Director 2.00 0.00 X 0 0 0 Tom Steinbach Director 2.00 0.00 X 0 0 0 Oren Stevens Treasurer 3.00 0.00 X 0 0 0 Tyler Wanshura Director 2.00 0.00 X 0 0 0 56500 6229 0 false false false 0 212160 117377 329537 Admissions 711110 24230 24230 24230 10904 10904 0 0 0 0 0 0 0 Other Income 711110 13957 13957 13957 378628 38187 10904 0 0 0 0 62240 47576 6133 8531 0 343986 260651 33897 49438 0 23070 17505 2273 3292 36359 27588 3583 5188 0 0 32026 5140 26886 0 0 0 0 14101 9458 865 3778 712 82 630 23042 20622 1329 1091 0 4959 4959 10097 9957 140 0 0 0 0 22520 22520 6014 4651 461 902 Production expenses 81871 62696 10999 8176 Contract artistic fees 43910 43910 Dues/Licenses/Fees 6075 5896 179 Miscellaneous 4647 2160 2487 8479 3236 5243 724108 537752 105781 80575 218066 22730 491109 386121 128143 105585 0 0 0 0 0 6139 7473 230091 161919 83843 68172 0 0 0 0 123002 75969 1050302 666050 11824 21576 490 126596 78562 138910 100138 X 729552 372032 181840 193880 911392 565912 1050302 666050 -345480 X false true X true false X 680032 645163 577854 555420 329537 2788006 94187 41306 16821 21577 38187 212078 0 0 0 774219 686469 594675 576997 367724 3000084 57750 52000 25870 34935 28380 198935 213764 221728 147156 122120 47000 751768 271514 273728 173026 157055 75380 950703 2049381 5730 3894 169 1769 10904 22466 0 5730 3894 169 1769 10904 22466 0 4245 560 4805 784194 690923 594844 578766 378628 3027355 0.67700 0.62440 0.00740 0.00410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 161205 95172 66033 68886 66747 2139 68172 Refundable Deposits 1650 Right of Use Asset - premises 74319 75969 Lease payable 78562 78562 X 378628 378628 378628 724108 724108 724108 Part X : FIN48 Footnote Financial statement presentation follows the recommendations of ASC 740, Income Taxes, Income Taxes. Under ASC 740, Cutting Ball is required to report information regarding its exposure to various tax positions taken by Cutting Ball and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Cutting Ball has adequately evaluated its current tax positions and has concluded that as of June 30, 2023, Cutting Ball does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Cutting Ball has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that Cutting Ball continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Cutting Ball may periodically receive unrelated business income requiring Cutting Ball to file separate tax returns under federal and state statutes. Under such conditions, Cutting Ball calculates and accrues the applicable taxes payable. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. THE FORM IS THEN REVIEWED BY THE ORGANIZATIONS MANAGEMENT AND THE FINANCE COMMITTEE OF THE BOARD. After a full review and feedback to the tax preparer, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final Form 990 which is then e-filed with the Internal Revenue Service. Form 990, Part VI, Section B, Line 12c Members of the board of directors review all potential conflicts of interest at least annually. The executive director and all board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the Board of Directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other high-level personnel is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office in San Francisco, California. Mission (Continued from Form 990 Page 1) experiences, and challenge the norms of how stories are told. We support artists in exploring their creativity, in working environments where personal well-being is our priority. The Tenderloin of San Francisco is our home, and we are committed to being an accountable partner to our neighbors."