The Great Star Theater

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Our mission is to thrive as the oldest chinese Theater in the united states by cultivating traditional asian art forms, revitalizing the san francisco chinatown community, and nurturing emerging artists from diverse backgrounds.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
Run by 27 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $31K a year · 4% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$143K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $121
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$92K
35% of total assets
Looks good: liabilities are 35% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$816K
+8% vs prior year
Spent
$826K
To programs
90%
Net assets
$174K
By yearFY2019–FY2025
Revenue
$816K
FY2025▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2019$127K
FY2020$171K
FY2021$590K
FY2022$1.1M
FY2023$619K
FY2024$756K
FY2025$816K
Expenses
$826K
FY2025▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2019Not on file
FY2020Not on file
FY2021$523K
FY2022$829K
FY2023$813K
FY2024$700K
FY2025$826K
Net assets
$174K
FY2025▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2019$40K
FY2020$38K
FY2021$105K
FY2022$345K
FY2023$135K
FY2024$183K
FY2025$174K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2019-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Jul 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $745K Management & general 10% · $81K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $143K paid to officers and key staff.

Part VII, Section A · reportable compensation
Venue Operation Manager
$62,181Pt VII · Sec A
Executive Director
$48,000Pt VII · Sec A
President
$33,184Pt VII · Sec A
Artistic Director
$0Pt VII · Sec A
Treasurer and Director
$0Pt VII · Sec A
Secretary and Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Rachel K Blauberg’s $62K as Venue Operation Manager is at the 57th percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2020FY2019
Roger Pincombe$48,000$84,000$84,000——
Rachel K Blauberg$62,181$76,509———
Paul Nathan—$3,000$69,000$52,085$37,080
Pei Chu$33,184————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Great Star Theater executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Brings live theater performances to San Francisco.

Questions for The Great Star Theater

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1 program · $745K · in their own filed words · FY2025
01

Produced and presented over 100 live shows including several chinese operas and a number of community events. Many of these shows operated at a loss but we ensured that we provided a space and income opportunities for artists.

$745Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$121

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$816K
Ln 12
Fees for servicesLn 2g$771K
Gifts and grantsLn 1h$22K
Investment incomeLn 3$22K
Money outPt IX
$826K
Ln 25
Programscol B$745K
Managementcol C$81K
Owns and owesPt X
$174K
net assets · Ln 32
Cash and savingsLn 1–2$114K
Total assetsLn 16$266K
LiabilitiesLn 26$92K
PeoplePt VI, VII
8
listed · VII A
PaidVII A3
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$22K
Fees for servicesLn 2g$771K
Investment incomeLn 3$22K
Gains on assetsLn 7$21K
Total revenueLn 12$816K
Assets in detailPt X, end of year
CashLn 1$114K
Cash and savings togetherLn 1–2$114K
Land, buildings, equipmentLn 10c$32K
InvestmentsLn 11–13$103K
Other assetsLn 15$16K
Total assetsLn 16$266K
LiabilitiesLn 26$92K
Net assetsLn 32$174K
OperationsPt I, VI
EmployeesI 52
VolunteersI 627
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$187K$114K
InvestmentsLn 11–13$103K
Land, buildings, equipmentLn 10c$45K$32K
Total assetsLn 16$248K$266K
LiabilitiesLn 26$65K$92K
Net assetsLn 32$183K$174K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$110K$99K$11K
Payroll taxesLn 10$17K$15K$2K
Legal feesLn 11b$15K$14K$2K
Accounting feesLn 11c$2K$2K$184
Other fees for servicesLn 11g$406K$366K$41K
Advertising and promotionLn 12$108K$97K$11K
OccupancyLn 16$144K$130K$14K
TravelLn 17$5K$4K$472
Depreciation, depletion and amortizationLn 22$13K$13K
InsuranceLn 23$7K$6K$658
Total functional expensesLn 25$826K$745K$81K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 8, 2026 $816K$826K−$10K$174K 990 PDF
FY2024Filed with the IRS Oct 23, 2025 $756K$700K$55K$183K 990 PDF
FY2023Filed with the IRS Nov 16, 2024 $619K$813K−$194K$135K 990 PDF
FY2022Filed with the IRS Nov 2, 2023 $1.1M$829K$239K$345K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $590K$523K$66K$105K 990 PDF
FY2020Filed with the IRS Mar 9, 2022 $171K$38K 990 PDF
FY2019Filed with the IRS Nov 8, 2021 $127K$40K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $815,583 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $8,992$22,429
I-9 Program service revenuePrior year $742,742$771,218
I-10 Investment incomePrior year $3,978$21,936
I-11 Other revenue$0
I-12 Total revenuePrior year $755,712$815,583
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $176,017$127,039
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $524,225$698,840
I-18 Total expensesPrior year $700,242$825,879
I-19 Revenue less expensesPrior year $55,470−$10,296
Part VI · Governance 6 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $815,583 across 7 lines filed
VIII-1f All other contributions, gifts and grants$22,429
VIII-1h Total contributions, gifts and grants$22,429
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $771,218$771,218
VIII-3 Investment incomeRelated to mission $1,278$1,278
VIII-7 Net gain or loss on sales of assetsRelated to mission $20,658$20,658
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $793,154 · Unrelated business $0 · Excluded from tax $0$815,583
Part IX · Statement of functional expenses $825,879 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $99,163 · Management $11,018$110,181
IX-10 Payroll taxesPrograms $15,172 · Management $1,686$16,858
IX-11b Legal feesPrograms $13,500 · Management $1,500$15,000
IX-11c Accounting feesPrograms $1,655 · Management $184$1,839
IX-11g Other fees for servicesPrograms $365,688 · Management $40,632$406,320
IX-12 Advertising and promotionPrograms $97,078 · Management $10,787$107,865
IX-16 OccupancyPrograms $129,600 · Management $14,400$144,000
IX-17 TravelPrograms $4,245 · Management $472$4,717
IX-22 Depreciation, depletion and amortizationPrograms $12,511$12,511
IX-23 InsurancePrograms $5,930 · Management $658$6,588
IX-25 Total functional expensesPrograms $744,542 · Management $81,337 · Fundraising $0$825,879
Part X · Balance sheet $266,110 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $186,935$114,397
X-10c Land, buildings and equipment, netStart of year $44,952$32,441
X-11 Publicly traded securities$103,272
X-15 Other assetsStart of year $16,000$16,000
X-16 Total assetsStart of year $247,887$266,110
X-25 Other liabilitiesStart of year $65,358$92,172
X-26 Total liabilitiesStart of year $65,358$92,172
X-31 Retained earnings or endowmentStart of year $182,529$173,938
X-32 Total net assets or fund balancesStart of year $182,529$173,938
X-33 Total liabilities and net assetsStart of year $247,887$266,110
Part XI · Reconciliation of net assets $173,938 net assets at year end
XI-1 Total revenue$815,583
XI-2 Total expenses$825,879
XI-3 Revenue less expenses−$10,296
XI-4 Net assets at start of year$182,529
XI-5 Net unrealized gains (losses) on investments$1,705
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$173,938

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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