Nonprofit · EIN 86-2571341
SAN JUAN CAPISTRANO PERFORMING ARTS CENTER
Tax-exempt · SAN JUAN CAPO, CA 92675
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $50,000 | $53,276 | -$3,276 | $151,407 | $0 | $151,407 |
| December 31, 2024 | 990 | $100,000 | $116,956 | -$16,956 | $154,683 | $0 | $154,683 |
| December 31, 2023 | 990 | $50,000 | $83,572 | -$33,572 | $171,639 | $0 | $171,639 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $50,000
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $53,266
- Management and general (functional)
- $10
Balance sheet and other
- Total assets, start of year
- $154,683
- Total assets, end of year
- $151,407
- Total liabilities, end of year
- $0
- Net assets, end of year
- $151,407
- Net assets without donor restrictions
- $151,407
- Gross receipts
- $50,000
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2021
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott McGregor | Chairman Trustee or director, Officer | 2 | $0 |
| Lou Moore | President Trustee or director, Officer | 2 | $0 |
| Dan Almquist | Secretary Trustee or director, Officer | 2 | $0 |
| Ryan Korinke | Treasurer Trustee or director, Officer | 2 | $0 |
| Molly Fryman | Board Member Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott McGregor | Chairman Trustee or director, Officer | 2 | $0 |
| Lou Moore | President Trustee or director, Officer | 2 | $0 |
| Dan Almquist | Secretary Trustee or director, Officer | 2 | $0 |
| Ryan Korinke | Treasurer Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott McGregor | Chairman Trustee or director, Officer | 2 | $0 |
| Lou Moore | President Trustee or director, Officer | 2 | $0 |
| Dan Almquist | Secretary Trustee or director, Officer | 2 | $0 |
| Ryan Korinke | Treasurer Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 31791 LOS RIOS ST, SAN JUAN CAPO, CA 92675-3113
- In care of
- % LOU MOORE
- Principal officer (990 for 2025)
- Lou Moore, 31791 Los Rios Street, San Juan Capistrano, CA 92675
- Signed the 990
- Lou Moore, President
- Phone
- (818) 649-8003
California records
California keeps its own records of charities and corporations. Search them by EIN 86-2571341 or by the name SAN JUAN CAPISTRANO PERFORMING ARTS CENTER.
- 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 mission of the San Juan Capistrano Performing Arts Center is to construct and operate a new performing arts facility with 2 theater venues production support areas and administrative offices. The Center will offer a diverse array of performing arts productions and educational programs for audiences of all ages. Over the next couple of years the Center will conduct a Capital Campaign to raise sufficient funding for the construction and operation of the facility.
Program accomplishments
- The organization engaged the services of an architect and consultants for the Environmental Review Process required prior to the beginning of construction of the performing arts center.Expenses $53,266
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 86-2571341
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A61)
- Assets (IRS master file)
- $151,407
- Income (IRS master file)
- $50,000
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $50,000 | $53,276 | $151,407 | IRS |
| 990 | December 2024 | $100,000 | $116,956 | $154,683 | IRS |
| 990 | December 2023 | $50,000 | $83,572 | $171,639 | XML |
| 990 | December 2022 | $260,000 | $54,789 | $205,211 | 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 86-2571341).
Questions about SAN JUAN CAPISTRANO PERFORMING ARTS CENTER
- What is the EIN of SAN JUAN CAPISTRANO PERFORMING ARTS CENTER?
- The employer identification number (EIN) of SAN JUAN CAPISTRANO PERFORMING ARTS CENTER is 86-2571341.
- Is SAN JUAN CAPISTRANO PERFORMING ARTS CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to SAN JUAN CAPISTRANO PERFORMING ARTS CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SAN JUAN CAPISTRANO PERFORMING ARTS CENTER 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 SAN JUAN CAPISTRANO PERFORMING ARTS CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SAN JUAN CAPISTRANO PERFORMING ARTS CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SAN JUAN CAPISTRANO PERFORMING ARTS CENTER?
- The 990 for the year ended December 31, 2025 names Lou Moore.
- Who are the officers and directors of SAN JUAN CAPISTRANO PERFORMING ARTS CENTER?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SAN JUAN CAPISTRANO PERFORMING ARTS CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $50,000, expenses of $53,276 and total assets of $151,407 at year end.
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