Nonprofit · EIN 33-0380212
SOUTH ORANGE COUNTY COMMUNITY THEATRE
Tax-exempt · SAN JUAN CAPISTRANO, CA 92675
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $426,433 | $318,328 | $108,105 | $2,030,767 | $40,029 | $1,990,738 |
| August 31, 2024 | 990 | $1,476,886 | $235,714 | $1,241,172 | $1,887,096 | $40,449 | $1,846,647 |
| August 31, 2023 | 990 | $499,403 | $255,836 | $243,567 | $630,191 | $42,599 | $587,592 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $194,320
- Program service revenue
- $160,089
- Investment income
- $58,469
- Net income from sales of inventory
- -$10,458
- Other revenue
- $13,555
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $6,649
- Occupancy
- $195,433
- Travel
- $701
- Depreciation
- $8,963
- Program services (functional)
- $52,451
- Management and general (functional)
- $265,877
Balance sheet and other
- Total assets, start of year
- $1,887,096
- Total assets, end of year
- $2,030,767
- Total liabilities, end of year
- $40,029
- Net assets, end of year
- $1,990,738
- Land, buildings and equipment
- $209,379
- Net assets without donor restrictions
- $1,990,738
- Gross unrelated business income
- $13,555
- Gross receipts
- $436,891
- Employees
- 0
- Volunteers
- 100
- Year formed
- 1989
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leslie Eisner | President Highest-paid employee | 34.62 | $9,000 |
| Darrell Hill | Managing Director Trustee or director | 26.92 | $6,200 |
| Roger Woodcock | Web Master Trustee or director | 17.31 | $5,345 |
| John Campbell | member Trustee or director | 2.31 | $0 |
| Richard L Hutchinson | member Trustee or director | 26.92 | $0 |
| James May | Treasurer temp Secr Officer | 5.77 | $0 |
| Paul Hunn | Vice President Officer | 9.62 | $0 |
| Tim Mulroy | Chairman of the Board Officer | 1.92 | $0 |
990 for the year ended August 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leslie Eisner | President Highest-paid employee | 35 | $18,000 |
| Darrell Hill | Managing Director Trustee or director | 30 | $10,100 |
| Roger Woodcock | Web Master Trustee or director | 25 | $9,337 |
| Robert Berman | Chairman of the Board Officer | 8 | $0 |
| James May | Treasurer temp Secr Officer | 4 | $0 |
| Paul Hunn | Vice President Officer | 30 | $0 |
990 for the year ended August 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leslie Eisner | President Highest-paid employee | 3.5 | $18,000 |
| Darrell Hill | Managing Director Officer | 3.5 | $11,900 |
| Roger Woodcock | Web Master Trustee or director | 3.5 | $7,625 |
| Richard L Hutchinson | member Trustee or director | 3.5 | $0 |
| Paul Hunn | member Trustee or director | 3.5 | $0 |
| James May | Vice Chairman Treasurer tem Officer | 3.5 | $0 |
| Robert Berman | Chairman of the Board Officer | 3.5 | $0 |
Address and contacts
- Address (IRS master file)
- 31896 PLAZA DRIVE SUITE C-5, SAN JUAN CAPISTRANO, CA 92675-3736
- In care of
- % JAMES MAY
- Principal officer (990 for 2024)
- Tim Mulroy, 20 Indian Pipe, Trabuco Canyon, CA 92674
- Signed the 990
- JAMES MAY, Treasurer temp Secr
- Phone
- (949) 248-0808
- Website
- www.capistranocenter.com
- Return prepared by
- MINDING YOUR BUSINESS
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0380212 or by the name SOUTH ORANGE COUNTY COMMUNITY THEATRE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The South Orange County Community Theatre was formed as a charitable organization for community benefit and exists to provide theatrical entertainment for patrons and theatrical training for youth and adults.
Program accomplishments
- (1.) The South Orange County Community Theatre annually provides 6 Mainstage Shows entertaining about 7,000 patrons; 6-8 Second Stage shows with attendance of about 1,200 patrons; 8-10 Outside Performances, Comedy Club, Solo and Group Concerts, and others entertaining about 1,000 patrons. (2.) The Theatre annually provides 4-6 formal classes with about 200 students, including home school performance; and provides on-stage and backstage performance and support opportunities to 250 volunteer actors, technicians and others. (3.) The Theatre Gives back to the community with gift certificates to fundraiser activities for 50 or more regional groups per year; makes the theatre available for meetings for these groups, opens the scene shop for set build and scenic art work for many groups including the Local Art Walk, Local Schools, Chamber of Commerce, Fiesta Association and others; also loans technical equipment to schools and other organizations as needed.Expenses $52,451 · revenue $426,433
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 33-0380212
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1993
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A650)
- Assets (IRS master file)
- $2,030,767
- Income (IRS master file)
- $436,891
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $426,433 | $318,328 | $2,030,767 | XML |
| 990-T | August 2025 | – | – | – | IRS |
| 990 | August 2024 | $1,476,886 | $235,714 | $1,887,096 | XML |
| 990-T | August 2024 | – | – | – | IRS |
| 990 | August 2023 | $499,403 | $255,836 | $630,191 | XML |
| 990-T | August 2023 | – | – | – | IRS |
| 990 | August 2022 | $547,001 | $236,297 | $390,682 | IRS |
| 990-T | August 2022 | – | – | – | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990-T | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0380212).
Questions about SOUTH ORANGE COUNTY COMMUNITY THEATRE
- What is the EIN of SOUTH ORANGE COUNTY COMMUNITY THEATRE?
- The employer identification number (EIN) of SOUTH ORANGE COUNTY COMMUNITY THEATRE is 33-0380212.
- Is SOUTH ORANGE COUNTY COMMUNITY THEATRE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to SOUTH ORANGE COUNTY COMMUNITY THEATRE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOUTH ORANGE COUNTY COMMUNITY THEATRE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SOUTH ORANGE COUNTY COMMUNITY THEATRE due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTH ORANGE COUNTY COMMUNITY THEATRE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of SOUTH ORANGE COUNTY COMMUNITY THEATRE?
- The 990 for the year ended August 31, 2025 names Tim Mulroy.
- Who are the officers and directors of SOUTH ORANGE COUNTY COMMUNITY THEATRE?
- The 990 for the year ended August 31, 2025 lists 8 people; 3 received compensation from the organization, the highest $9,000 (Leslie Eisner, President).
- How much revenue does SOUTH ORANGE COUNTY COMMUNITY THEATRE have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $426,433, expenses of $318,328 and total assets of $2,030,767 at year end.
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