Live Theatre Workshop

Tax-deductible

Tucson, AZ501(c)(3)Arts & CultureEIN 86-0759887

Live theatre workshop provides theatre and theatre education in tucson that entertains, educates and enlightens children, adults, and families.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Run by 250 volunteers and 13 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
1 of 5
filings with a surplus
Average deficit $41K a year · 7% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
65%
of spending
Worth a look: 65% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$155K
to officers and key staff · 23% of spending
Top officer’s pay higher than 51% of similar orgs
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $99K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$800K
50% of total assets
Looks good: liabilities are 50% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 10 voting members
Looks good: 6 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$641K
+10% vs prior year
Spent
$683K
To programs
65%
Net assets
$807K
By yearFY2021–FY2025
Revenue
$641K
FY2025▲ +10%
Revenue by fiscal year
FY2021$525K
FY2022$611K
FY2023$454K
FY2024$584K
FY2025$641K
Expenses
$683K
FY2025▼ -1%
Expenses by fiscal year
FY2021$357K
FY2022$636K
FY2023$652K
FY2024$691K
FY2025$683K
Net assets
$807K
FY2025▼ -5%
Net assets by fiscal year
FY2021$1.2M
FY2022$1.2M
FY2023$980K
FY2024$845K
FY2025$807K

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1995.

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

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $441K Management & general 33% · $223K Fundraising 3% · $19K

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

Who runs it and what they're paid

10 people listed on the 990; $155K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$56,246Pt VII · Sec A
Director
$52,826Pt VII · Sec A
$45,721Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Michael Martinez’s $56K as CEO is at the 51st 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

NameFY2025FY2024FY2023FY2022FY2021
Michael Martinez$56,246$49,993———
Michael Martinez——$53,821$50,147$42,894
Holli Diffin$52,826$48,731———
Amanda Gremel$45,721$42,092———

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 Live Theatre Workshop executive salaries →

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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 15aYes

Programs and updates

Entertains, educates, and enlightens with theatre and theatre education for all ages.

Provided by the organization

This section is blank until Live Theatre Workshop claims this page.

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2 program services account for $441K of program spending, described in the organization's own filed words · FY2024.
01

Live theatre workshop productions consist of three separate programs mainstage, children's, and etcetera late night. The mainstage program produces professional theatre that brings unique and diverse stories to the stage. This program serves more than 15,000 people annually and all artistic and support staff are local tucson artists.

$441Kprogram expense
02

Live theatre workshop's education program the theatre education program creates a safe place that allows diverse groups of young people to express their creativity while learning teamwork,building character, and gaining self-confidence and skills that prepare them to be innovative, empathetic and well-rounded adults.

Pt IX · col B

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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 · FY2024
See all 7 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$641K
Ln 12
Fees for servicesLn 2g$346K
Gifts and grantsLn 1h$289K
Investment incomeLn 3$4K
Money outPt IX
$683K
Ln 25
Programscol B$441K
Managementcol C$223K
Fundraisingcol D$19K
Owns and owesPt X
$807K
net assets · Ln 32
Cash and savingsLn 1–2$215K
Total assetsLn 16$1.6M
LiabilitiesLn 26$800K
PeoplePt VI, VII
10
listed · VII A
PaidVII A3
Voting boardVI 1a10
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$289K
Government grantsLn 1e$140K
Fees for servicesLn 2g$346K
Investment incomeLn 3$4K
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$641K
Assets in detailPt X, end of year
CashLn 1$98K
SavingsLn 2$117K
Cash and savings togetherLn 1–2$215K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.3M
Other assetsLn 15$49K
Total assetsLn 16$1.6M
LiabilitiesLn 26$800K
Net assetsLn 32$807K
OperationsPt I, VI
EmployeesI 513
VolunteersI 6250
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$163K$215K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.4M$1.3M
Total assetsLn 16$1.6M$1.6M
LiabilitiesLn 26$770K$800K
Net assetsLn 32$845K$807K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$155K$115K$39K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$42K$31K$11K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$82K$65K$16K
Payroll taxesLn 10$23K$23K
Management feesLn 11a$368$2$362$4
Legal feesLn 11b$350$2$344$4
Accounting feesLn 11c$18K$92$18K$204
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$27K$27K$75
Office expensesLn 13$23K$18K$3K$2K
Information technologyLn 14$0
RoyaltiesLn 15$16K$16K
OccupancyLn 16$16K$2K$14K
TravelLn 17$556$510$4$42
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$34K$34K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$86K$69K$10K$7K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$100K$89K$10K$339
All other expensesLn 24e$43K$6K$27K$10K
Total functional expensesLn 25$683K$441K$223K$19K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $641K$683K−$42K$807K 990 PDF
FY2024 $584K$691K−$107K$845K 990 PDF
FY2023 $454K$652K−$198K$980K 990 PDF
FY2022 $611K$636K−$25K$1.2M 990 PDF
FY2021 $525K$357K$168K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $641,253 across 11 lines filed
VIII-1e Government grants$139,772
VIII-1f All other contributions, gifts and grants$149,490
VIII-1h Total contributions, gifts and grants$289,262
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $346,267$346,267
VIII-3 Investment incomeExcluded from tax $3,613$3,613
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,111$2,111
VIII-12 Total revenueRelated to mission $348,378 · Excluded from tax $3,613$641,253
Part IX · Statement of functional expenses $683,141 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $115,369 · Management $39,424$154,793
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $31,396 · Management $10,728$42,124
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $65,264 · Management $16,269$81,533
IX-10 Payroll taxesManagement $22,881$22,881
IX-11a Management feesPrograms $2 · Management $362 · Fundraising $4$368
IX-11b Legal feesPrograms $2 · Management $344 · Fundraising $4$350
IX-11c Accounting feesPrograms $92 · Management $17,897 · Fundraising $204$18,193
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $27,268 · Management $75$27,343
IX-13 Office expensesPrograms $18,040 · Management $3,097 · Fundraising $1,935$23,072
IX-14 Information technology$0
IX-15 RoyaltiesPrograms $16,462$16,462
IX-16 OccupancyPrograms $2,334 · Management $13,602$15,936
IX-17 TravelPrograms $510 · Management $4 · Fundraising $42$556
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $34,308$34,308
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $68,662 · Management $10,299 · Fundraising $6,866$85,827
IX-23 InsuranceManagement $17,115$17,115
IX-24 Other expenses (24a–d)Programs $89,215 · Management $9,969 · Fundraising $339$99,523
IX-24e All other expensesPrograms $6,310 · Management $26,509 · Fundraising $9,938$42,757
IX-25 Total functional expensesPrograms $440,926 · Management $222,883 · Fundraising $19,332$683,141
Part X · Balance sheet $1,606,567 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $79,210$97,788
X-2 Savings and temporary cash investmentsStart of year $84,085$117,289
X-3 Pledges and grants receivableStart of year $4,500$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $20,053$31,247
X-10c Land, buildings and equipment, netStart of year $1,395,727$1,311,184
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $31,093$49,059
X-16 Total assetsStart of year $1,614,668$1,606,567
X-17 Accounts payable and accrued expensesStart of year $10,908$15,959
X-19 Deferred revenueStart of year $75,959$103,407
X-25 Other liabilities$13,699
X-26 Total liabilitiesStart of year $770,118$800,055
X-27 Net assets without donor restrictionsStart of year $836,804$799,100
X-28 Net assets with donor restrictionsStart of year $7,746$7,412
X-32 Total net assets or fund balancesStart of year $844,550$806,512
X-33 Total liabilities and net assetsStart of year $1,614,668$1,606,567
Part XI · Reconciliation of net assets $806,512 net assets at year end
XI-1 Total revenue$641,253
XI-2 Total expenses$683,141
XI-3 Revenue less expenses−$41,888
XI-4 Net assets at start of year$844,550
XI-5 Net unrealized gains (losses) on investments$3,850
XI-10 Net assets at end of year$806,512

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

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