2025-04-09T14:13:02-07:00 2024-07-31 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-08-01 943168663 The Aurora Theatre Company AURO 5108434042 2081 Addison Street Berkeley CA 94704 Rebecca Parlette-Edwards President 5108434042 2025-04-09 true true Douglas W Regalia P00186389 9253140390 2023 2025-03-06 01:10:19Z Rebecca Parlette-Edwards 2081 Addison Street Berkeley CA 94704 1686941 false X www.auroratheatre.org X 1992 CA Aurora Theatre Company inspires new audiences and longtime theatre lovers alike with the visceral power of live theatre. Our venues, the most intimate professional stages in the Bay Area, highlight great acting, nuanced language, and an (continued on Schedule O) 8 5 116 150 0 1373496 1161546 592828 500507 26928 24888 0 1993252 1686941 0 0 1506796 1537789 0 287209 849942 846256 2356738 2384045 -363486 -697104 3033856 2275275 336187 267977 2697669 2007298 See Schedule O false false 1675624 500507 AURORAS PRODUCTIONS RECEIVE MANY ACCOLADES FROM AUDIENCES AND CRITICS, AND HAVE GARNERED MANY REGIONAL AWARDS, INCLUDING BEST OF ACCOLADES IN EVERY MAJOR BAY AREA DAILY NEWSPAPER. IN 2012, SF WEEKLY NAMED AURORA THE BEST THEATRE COMPANY IN ITS 2012 BEST OF LIST. THE WALL STREET JOURNAL HAS NOTHING BUT PRAISE FOR THE AURORA, WHILE THE CONTRA COSTA TIMES STATED, PERFECTION IS PROBABLY AN UNATTAINABLE IDEAL IN A MEDIUM AS FLUID AS LIVE PERFORMANCE, BUT THE AURORA THEATRE COMES LUMINOUSLY CLOSE.ORIGINATE+GENERATE IS AURORA THEATRE COMPANYS NEW WORKS INITIATIVE, INCLUDING COMMISSIONS, WORKSHOPS, READINGS, AND FULL PRODUCTIONS OF NEW PLAYS. THIS INCUBATOR FOR FORWARD-LOOKING NEW WORK HAS SEEN TREMENDOUS GROWTH SINCE ITS INCEPTION IN 2015. WITH A PRIMARY FOCUS AND INVESTMENT IN WORKS GENERATED BY BAY AREA ARTISTS, O+G PROVIDES EXTENSIVE DEVELOPMENTAL SUPPORT TO PLAYMAKERS. AURORA IS PROUD TO CONTRIBUTE BAY AREA VOICES TO THE NATIONAL THEATRE REPERTOIRE, AND HOPES TO CONTINUE PROVIDING A SPACE FOR PLAYWRIGHTS TO CRAFT THE STORIES THAT WILL INSPIRE AND ILLUMINATE A NEW WORLD. PREVIOUS O+G ARTISTS INCLUDE JONATHAN SPECTOR (AWARD-WINNING EUREKA DAY), CHRISTOPHER CHEN (THE RULER), BETH WILMURT (OLGA), AS WELL AS BRITNEY FRAZIER AND MARGO HALL (LAVEAU).AURORA THEATRE COMPANYS NEW COMMUNITY PARTNERS PROGRAM CONNECTS EACH OF OUR PRODUCTIONS TO A PARTNER ORGANIZATION, GROUNDING AURORA INTO THE LIFE, WORK, AND CULTURE OF OUR COMMUNITY. AURORAS ARTISTS LEARN FROM OUR PARTNERS ABOUT THE CULTURAL AND HISTORICAL CONTEXT OF THE STORIES WE TELL, AND IN RETURN, WE OFFER ACCESS TO AURORAS PROCESS, SPACES, AUDIENCE, AND RESOURCES. BY SHARING RESOURCES BETWEEN AURORA THEATRE COMPANY AND OUR PARTNER ORGANIZATIONS, WE BUILD LASTING RELATIONSHIPS THAT FURTHER OUR MISSION AND YOURS WHILE STRENGTHENING OUR COMMUNITY IN BERKELEY, THE EAST BAY, AND THE BAY AREA. PREVIOUS PARTNERSHIPS INCLUDE BERKELEY HIGH SCHOOL, MILLS COLLEGE THEATER DEPARTMENT, BAY AREA WOMENS THEATRE FESTIVAL, AND CALIFORNIA COLLEGE OF THE ARTS. 1675624 true true false false false false false false false true true true false false false true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 29 0 true 116 true false false false false true true false false 0 false false false false false false false X 8 5 false false false false false false false true true false false true true true true true true true true false CA X X X Nicole Schulz 5108434042 2081 Addison Street Berkeley CA 94704 Josh Costello Artistic Dir 40.00 0.00 X 110950 0 5548 Robin Dolan Co-Managing Dir 40.00 0.00 X X 88313 0 19948 Nicole Schulz Co-Managing Dir 40.00 0.00 X X 83570 0 10129 Rebecca Parlette-Edwards Interim Pres 4.00 0.00 X X 0 0 0 Rosalind Kim Interim V.P. 4.00 0.00 X X 0 0 0 Tom Worth Interim Treas 4.00 0.00 X X 0 0 0 Alan Miller Interim Sec 4.00 0.00 X X 0 0 0 Kinman Tong Director 2.00 0.00 X 0 0 0 282833 35625 1 false false false 0 35500 1126046 39182 1161546 Concessions and other 711110 17609 17609 Single ticket sales 711110 278419 278419 Subscription ticket sales 711110 204479 204479 500507 24888 24888 0 0 0 0 0 0 0 0 1686941 500507 24888 0 0 0 0 300697 206805 56091 37801 0 1012651 696453 188895 127303 24715 16998 4610 3107 104415 71812 19477 13126 95311 65550 17779 11982 0 0 15290 15290 0 0 0 52821 49968 2853 153955 153955 11482 8642 2140 700 27196 18290 5072 3834 0 264450 183037 49329 32084 2876 1949 537 390 0 0 0 0 97284 68376 17188 11720 8156 4062 3502 592 Performances and production 121216 121216 Development/events/fundraising 40726 40726 Bank, Credit and Merchant Fees 30958 30958 Repairs/maintenance/equipment 15188 8511 2833 3844 4658 4658 2384045 1675624 421212 287209 299411 84428 0 62650 91800 0 0 0 0 0 101797 63545 3612790 2003691 1703367 1609099 0 832747 403939 0 0 33884 22464 3033856 2275275 147230 84968 188957 183009 336187 267977 X 2586762 1902533 110907 104765 2697669 2007298 3033856 2275275 -697104 6733 X X false true X true false X 1279015 1825164 1815838 1373496 1161546 7455059 543200 128969 349779 592828 500507 2115283 0 0 0 1822215 1954133 2165617 1966324 1662053 9570342 186930 242680 162190 159000 99510 850310 255392 146768 479239 569469 318009 1768877 442322 389448 641429 728469 417519 2619187 6951155 4590 3230 4740 26928 24888 64376 0 4590 3230 4740 26928 24888 64376 0 0 1826805 1957363 2170357 1993252 1686941 9634718 0.72150 0.75300 0.00670 0.00470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25000 25000 25000 25000 25000 25000 25000 25000 25000 25000 false false false 3371582 1793665 1577917 188143 158600 29543 53065 51426 1639 1609099 403939 X 1662053 1662053 24888 24888 1686941 2286761 2286761 97284 97284 2384045 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Aurora is required to report information regarding its exposure to various tax positions taken by Aurora 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 it has adequately evaluated its current tax positions and has concluded that as of July 31, 2024 Aurora does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Aurora 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. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Aurora continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Aurora may periodically receive unrelated business income (such as sublease rental income) requiring Aurora to file separate tax returns under federal and state statutes. Under such conditions, Aurora calculates and accrues the applicable taxes. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment income $24888 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Depreciation expense shown separately $97284 X 2 31279 FMV X Donated tickets 115 7418 FMV X Other in-kind 2 485 FMV false false false Form 990, Part VI, Section A, Line 1a In accordance with common practice in the nonprofit community, the Board delegates certain matters to The Executive Committee, which is empowered to act between board meetings if necessary, and sometimes with specifically delegated authority to act in particular areas on behalf of the full board. The composition of executive committee includes certain members of the Board of Directors. 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 and Finance Committee. 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. Top management 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. SPECIFICALLY, THE ORGANIZATION compares compensation levels AND BENEFITS with Theatre Communication Group's Annual Salary Survey TO DETERMINE THE REASONABLENESS OF COMPENSATION. 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. FINAL COMPENSATION ADJUSTMENTS ARE APPROVED BY THE BOARD. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees 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 our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. 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. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Directors. Form 990 Page 2 Part III AS THE STORYTELLER FOR OUR COMMUNITY, AURORA THEATRE COMPANY INSPIRES NEW AUDIENCES AND LONGTIME THEATRE LOVERS ALIKE WITH THE VISCERAL POWER OF LIVE THEATRE. OUR VENUES, THE MOST INTIMATE PROFESSIONAL STAGES IN THE BAY AREA, HIGHLIGHT GREAT ACTING, NUANCED LANGUAGE, AND AN IMMEDIACY THAT MAKES FOR EXHILARATING THEATRE. BY TELLING DEEPLY RELEVANT STORIES, WERE BUILDING A NEW CULTURE OF THEATREGOING IN THE BAY AREA AND CONTRIBUTING TO A REVITALIZATION OF THEATRE NATIONWIDE, CHALLENGING ALL OF US TO THINK DEEPER, LAUGH LOUDER, AND ENGAGE MORE PURPOSEFULLY AND PROFOUNDLY WITH OUR NEIGHBORS AND OUR WORLD. Mission Statement (Continued) (Continued from Form 990 Page 1) immediacy that makes for exhilarating theatre. By telling profoundly relevant stories, were building a new culture of theatregoing in the Bay Area and contributing to a revitalization of theatre nationwide, challenging all of us to think deeper, laugh louder, and engage more purposefully and profoundly with our neighbors and our world.