2026-07-14T10:54:05-07:00 2025-08-31 200276349 MUN CPAs LLP 2901 Douglas Blvd Ste 290 Roseville CA 95661 990 2024-09-01 202799021 Capital Stage Company CAPI 9164763116 2215 J Street Sacramento CA 95816 Liz Gray Managing Dir. 2026-07-14 true true Bradley J Bartells CPA P02363556 9167744208 2024 2025-03-06 01:10:19Z Liz Gray 1787457 false X WWW.CAPSTAGE.ORG X 2005 CA ADVANCEMENT OF PERFORMING ARTS THROUGH LIVE PERFORMANCE. 15 15 56 102 0 713418 609139 840629 967195 23687 7131 123106 154305 1700840 1737770 0 0 1316357 1346366 0 102907 706819 723358 2023176 2069724 -322336 -331954 788744 839647 630903 956079 157841 -116432 ADVANCEMENT OF PERFORMING ARTS THROUGH LIVE PERFORMANCE. false false 1390365 967195 Capital Stage produced 6 mainstage productions and 1 holiday production for a total of 201 performances. The production of THE HEARTSELLERS was a triple co production with Aurora Theatre in Berkeley, CA and Theatre Works in Palo Alto. Capital Stage also provides educational classes for the community at large and a 12 month apprenticeship program for newly graduated yound adults. 1390365 true true false false false false false false false true true false false true true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 47 0 true 56 true false false false false false false false 0 false false false false false false false X 15 15 false false false false false false false true false false false true true true true true true true false false CA X Keith Riedell 9164763116 2215 J Street Sacramento CA 95816 Michael Stevenson Artistic Dir. 40.00 0.00 X 86156 0 0 Keith Riedell Managing Dir. 40.00 0.00 X 79465 0 0 Lori Abbot-Moreland Director 2.00 0.00 X 0 0 0 Steve Koonce Director 2.00 0.00 X 0 0 0 DAN BRUNNER Treasurer 2.00 0.00 X X 0 0 0 Chastity E Benson Director 2.00 0.00 X 0 0 0 Beth Hassett Director 2.00 0.00 X 0 0 0 Vince Sales Director 2.00 0.00 X 0 0 0 Kathryn Doi President 4.00 0.00 X X 0 0 0 Kristi Quesada Mathisen Vice President 2.00 0.00 X X 0 0 0 Stephanie Rowe Secretary 2.00 0.00 X X 0 0 0 Elena Lopez-Gusman Director 2.00 0.00 X 0 0 0 Robert Medina Director 2.00 0.00 X 0 0 0 Peggy Broussard Wheeler Director 2.00 0.00 X 0 0 0 Stephen Jones Director 2.00 0.00 X 0 0 0 Dena Martinez Director 2.00 0.00 X 0 0 0 Clif McFarland Director 2.00 0.00 X 0 0 0 165621 0 false false false 0 609139 609139 PERFORMANCE ADMISSION 711110 859770 859770 Program Revenue 711110 107425 107425 967195 7131 7131 0 0 0 0 137263 36567 100696 100696 0 66700 13120 53580 53580 OTHER INCOME 900099 29 29 29 1737770 967224 161407 0 0 0 0 99233 65149 27305 6779 0 1071849 703697 294931 73221 0 83339 74102 9237 91945 55021 29580 7344 0 0 0 0 0 0 48189 48189 48998 48998 0 11972 11972 74105 74105 117547 89518 28029 77294 69865 6177 1252 0 0 0 0 66611 56158 10453 53418 23707 26547 3164 MERCHANT SERVICE FEES 70045 70045 Special Events 66801 66801 Production 39618 39618 Printing and Publications 20575 9789 2701 8085 28185 13837 11286 3062 2069724 1390365 576452 102907 118373 23602 465525 228338 0 650 100650 0 0 0 0 69774 65277 430928 390566 21241 40362 0 0 0 0 113181 381418 788744 839647 67147 321544 478138 542996 85618 91539 630903 956079 X 133317 -142303 24524 25871 157841 -116432 788744 839647 -331954 2224 55457 X false true X true false X 727736 788372 608455 713418 609139 3447120 24316 65579 913564 178605 222833 1404897 407 35017 35424 0 0 752459 888968 1522019 892023 831972 4887441 0 0 4887441 1079 4628 30307 23687 7131 66832 0 1079 4628 30307 23687 7131 66832 0 5181 398 19 29 5627 758719 893994 1552326 915729 839132 4959900 0.98540 0.98570 0.01350 0.01150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20607 1988 1520 -1 205 20871 18742 2819 760 7 187 20607 17754 1899 730 181 18742 21745 -3096 690 205 17754 18046 4576 680 197 21745 false false false 319413 315640 3773 110315 73726 36589 1200 1200 40362 BENEFICIAL INTEREST IN ASSETS 20871 RIGHT OF USE ASSET 360547 381418 Lease Obligations 91539 91539 X 1845138 2224 55457 49687 107368 1737770 1737770 2119411 49687 49687 2069724 2069724 Part V, Line 4: Intended uses of the endowment fund. During the year ended August 31, 2017, the Organization was awarded a $15,000 endowment from the Sacramento Region Community Foundation (Foundation). The award states that the endowment proceeds are meant to exist in perpetuity to provide long-term sustainability of Capital Stage Company. Only the spendable amount as determined by the Foundation's Board of Directors is available for distribution annually. The spendable amount is calculated by taking the trailing average balance of the fair market value of the endowment fund over the last twelve quarters, or since inception for funds less than three years old, and applying the average balance to the current year's spending percentage, which was 4.00% for the years ending August 31, 2025 and 2024, respectively. At August 31, 2025 and 2024, the calculated spendable amount was $1,520 and $760, respectively. Distributions of $1,520 and $760 were made for the years ended August 31, 2025 and 2024, respectively. Administrative fees of $205 and $187 were paid for the years ended August 31, 2025 and 2024, respectively. The Organization has recorded a beneficial interest in assets held by the Foundation totaling $20,871 and $20,607 at August 31, 2025 and 2024, respectively. Part X : FIN48 Footnote The Organization, pursuant to a determination letter from the Internal Revenue Service, is exempt from Federal and State income taxes under Section 501(c)(3) of the Internal Revenue code and Section 23701(d) of the California Revenue and Taxation Code. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Foundation may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities at August 31, 2025. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Goods Sold $13120 Fundraising Expenses $36567 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $13120 Fundraising Expenses $36567 false A Capial Affair 137263 137263 27562 2000 7005 137263 137263 27562 2000 7005 36567 100696 Form 990, Part VI, Section B, Line 11b The draft 990 is provided to the Artistic Director and General Manager for initial review. Upon review of the Artistic Director and General Manager, the Form 990 is then provided to the Finance Committee of the Board of Directors for further review and approval. Upon approval by the Finance Committee, the Form 990 is then provided to the full Board of Directors prior to filing with the IRS. Form 990, Part VI, Section B, Line 12c ANNUALLY THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY. CONFLICTS OF INTEREST ARE DISCUSSED DURING THE BOARD MEETING. Form 990, Part VI, Section B, Line 15a COMPENSATION OF THE Artistic DIRECTOR IS REVEIWED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS, FINANCIAL INFORMATION, AND POLICIES ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S MAIN HEADQUARTERS.