2024-10-08T20:29:52-07:00 2024-01-31 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-02-01 943265879 Shotgun Players SHOT 5108416500 1901 Ashby Avenue Berkeley CA 94703 Liz Lisle Managing Director 5108416500 2024-10-08 true true Douglas W Regalia P00186389 9253140390 2023 2024-10-15 13:58:12Z Elizabeth Lisle 1901 Ashby Avenue Berkeley CA 94703 2191316 false X www.shotgunplayers.org X 1992 CA Shotgun Players is a company of artists determined to create bold, relevant, affordable theatre that inspires and challenges audience and artist alike to re-examine our lives, our community, and the ever-changing world around us. 15 13 193 200 0 1203265 1465612 640763 535320 5257 78431 62856 -8419 1912141 2070944 0 0 1178788 1110630 0 192411 624676 778811 1803464 1889441 108677 181503 5355297 5464390 1259785 1186580 4095512 4277810 Shotgun Players has commissioned over 30 new works and has produced over 150 plays since 1992. The company is dedicated to the pursuit of artistic excellence; providing support for young artists; and advocacy. [continued on Schedule O] false false 1476694 535320 MAINSTAGE SEASONEach year Shotgun Players produces five - six plays. Supporting the next generation of playwrights is evident each season with our inclusion of world premiere commissions, and productions of plays written within the last ten years. Shotgun Players has developed a loyal audience in the Bay Area, with patrons who are eager to experience our eclectic mix of classics and new works. With our ability to produce large cast shows at our 120 seat Ashby Stage, we are proudly known as the biggest little theatre in town. ARTISTIC COMPANYShotgun Players has a company of resident artists including actors, directors, playwrights and designers who shape the vision for the organization. Artists attend regular meetings to discuss current and upcoming productions, and offer suggestions/feedback for the season. Each year there is an annual retreat during which artists participate in long-range planning for the organization. Our artists also have the opportunity to explore new roles and suggest projects for the company. We believe it is important to give artists a home where they not only have a voice in the company but the chance to expand their artistic horizons. MAKE A DIFFERENCEShotguns Make A Difference program has the capacity to provide an array of opportunities for the up-and-coming generation of theatergoers and theater-makers, creating a forum for their voices to be heard, and their work to be experienced. By providing this new generation with subsidized tickets, space, resources, and mentorship, Shotgun creates learning opportunities and passes on knowledge that comes from our own experience of growing into the company we are today. 1476694 true true false false false false false false false false true true false false true true true false false false false false false false true false false false false false false false false true false false false false false false false false false false false false false true 30 0 true 193 true false false false false false true true false 0 false false false false false false false X 15 13 true false false false false false false true true false false true true true true true true true true false CA X X X Liz Lisle 5108416500 1901 Ashby Avenue Berkeley CA 94703 Patrick Dooley Artistic Dir 40.00 0.00 X 101550 0 11283 Elizabeth Lisle Managing Dir 40.00 0.00 X 84800 0 7312 Margaret Salop President 2.00 0.00 X X 0 0 0 Lyndsey Heaton Secretary 2.00 0.00 X X 0 0 0 Richard West Treasurer 2.00 0.00 X X 0 0 0 Debbie Arthur Director 1.00 0.00 X 0 0 0 Susan Champion Director 1.00 0.00 X 0 0 0 Vera Devera Director 1.00 0.00 X 0 0 0 Ipsheeta Furtado Director 1.00 0.00 X 0 0 0 May Lynne Gill Director 1.00 0.00 X 0 0 0 Naomi Janowitz Director 1.00 0.00 X 0 0 0 Richard Nelson Director 1.00 0.00 X 0 0 0 Will Rountree Director 1.00 0.00 X 0 0 0 Ragesh Tangri Director 1.00 0.00 X 0 0 0 Geunet Sensibe Director 1.00 0.00 X 0 0 0 186350 18595 1 false false false 0 34760 33000 1397852 1465612 Box office sales 711110 351030 351030 Facility rentals 711110 35798 35798 Season subscriptions 711110 148492 148492 535320 78431 78431 0 0 0 0 47115 34760 83730 -36615 0 62365 36642 25723 25723 Other income 711110 2473 2473 2473 2070944 537793 104154 0 0 0 0 187200 88440 64740 34020 0 772415 610560 62465 99390 0 69830 50865 9257 9708 81185 59136 10762 11287 0 0 42242 42242 0 0 0 135125 135125 70123 51079 9295 9749 35570 21958 3996 9616 0 0 83919 80563 1678 1678 560 408 74 78 0 0 41887 40211 838 838 0 95370 91556 1907 1907 12316 11824 246 246 Production expenses 164437 164437 Bank and merchant fees 39150 28517 5190 5443 Donor appreciation / outreach 29780 21692 3948 4140 Printing and Publications 18404 13091 2382 2931 9928 7232 1316 1380 1889441 1476694 220336 192411 200 200 1365566 842250 43000 194000 0 0 0 0 0 37711 40207 3871158 1256004 2658912 2615154 0 1249908 1772579 0 0 0 5355297 5464390 78264 96912 167868 105297 250000 228238 648973 648973 114680 107160 1259785 1186580 X 3168146 3208875 927366 1068935 4095512 4277810 5355297 5464390 181503 795 X X false true X true false X 1285592 1625009 1788165 1203265 1465612 7367643 661858 96423 144007 757641 524428 2184357 0 0 0 1947450 1721432 1932172 1960906 1990040 9552000 87300 585250 290000 213517 111500 1287567 313775 147841 104620 59724 256787 882747 401075 733091 394620 273241 368287 2170314 7381686 330 1559 296 5257 78431 85873 0 330 1559 296 5257 78431 85873 0 3751 660 1571 2473 8455 1951531 1723651 1934039 1966163 2070944 9646328 0.76520 0.76370 0.00890 0.00080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 592411 592411 3050012 1048474 2001538 126015 104810 21205 102720 102720 2615154 1772579 Pension plan liability 107160 107160 X 2071739 795 795 2070944 2070944 1889441 1889441 1889441 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes, Income Taxes. Under ASC 740, Shotgun is required to report information regarding its exposure to various tax positions taken by Shotgun 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 Shotgun has adequately evaluated its current tax positions and has concluded that as of January 31, 2024 Shotgun does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Shotgun 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 Shotgun continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Shotgun may periodically receive unrelated business income requiring Shotgun to file separate tax returns under federal and state statutes. Under such conditions, Shotgun calculates and accrues the applicable taxes payable. X X X X X X false sassafras/MAD 81875 34760 47115 4847 26523 2647 49713 81875 34760 47115 4847 26523 2647 49713 83730 -36615 Board Member Board Member Loan X 250000 228238 false true true 228238 Schedule L, Part V Supplemental Information Ashby Theater Loan Board Member: On January 6, 2023, Shotgun entered into a promissory note with a board member for $250,000 which is secured by a deed of trust on the land and building at Ashby Avenue in Berkeley, California. The loan bears interest at the fixed rate of 3.0% per annum through February 28, 2033 and requires a monthly remittance of principal and interest in the amount of $2,414. The outstanding balance was $228,238 at January 31, 2024. Form 990, Part VI, Section A, Line 2 Ashby Theater Loan Board Member: On January 6, 2023, Shotgun entered into a promissory note with a board member for $250,000 which is secured by a deed of trust on the land and building at Ashby Avenue in Berkeley, California. The loan bears interest at the fixed rate of 3.0% per annum through February 28, 2033 and requires a monthly remittance of principal and interest in the amount of $2,414. The outstanding balance was $228,238 at January 31, 2024. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the Organization's management, a member of the Board of Directors, and the Executive Director. After a full review, 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 periodically. All personnel and board members are required to disclose potential conflicts and any related party affiliations. The Organization seeks full transparency on all related party transactions. Any potential conflicts of interest (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 18 Tax returns are available for download from several websites and by request from the organization's office in Berkeley, California. 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 Berkeley, California. Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements.