Live Theatre Workshop

Tucson, AZ · Public charity (501(c)(3)) · Arts & Culture

✓ Tax-deductible
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

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2025 (typical filing lag)
Legal name (IRS)Hdr · item CLive Theatre Workshop
EINHdr · item D86-0759887
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFNov 1995
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CTucson, AZ
NTEE classificationIRS BMFArts & Culture (A65)
WebsiteHdr · item Jwww.livetheatreworkshop.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.65 Management & general $0.33 Fundraising $0.03
Program services65%$441K
Management & general33%$223K
Fundraising3%$19K
Total functional expensesLn 25$683K

Financial health

Is it on solid ground?

Program efficiency
65%
of spending reaches programs▼ -19% vs prior filing year
Operating runway
3.8mo
months of highly liquid reserves at operating expense rate▲ +31% vs prior filing year
Surplus margin
-7%
revenue over expenses, this year▲ +64% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$1.6M
FY2025▼ -0.5%
Total assets by fiscal year
FY2021$2.1M
FY2022$2.0M
FY2023$1.7M
FY2024$1.6M
FY2025$1.6M
Total liabilities
$800K
FY2025▲ +4%
Total liabilities by fiscal year
FY2021$925K
FY2022$785K
FY2023$745K
FY2024$770K
FY2025$800K
Revenue less expensesPt I · Ln 19−$42K
Total assetsPt X · Ln 16$1.6M
Program-expense ratioPt IX · col B65%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 46

Balance Sheet

Part X · end of year
CashLn 1$215K
Total assetsLn 16$1.6M
Total liabilitiesLn 26$800K
Total net assetsLn 32$807K
Months of cash on handcomputed3.8

Statement of Revenue

Part VIII
Program service revenue$346K · 54%
Contributions & grants$289K · 45%
Investment income$4K · 1%
Program service revenue54%$346K
Contributions & grants45%$289K
Investment income1%$4K
Other revenue$2K
— government grantsLn 1e$140K
Total revenueLn 12$641K

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $215K · Operating expenses/yr $683K
3.8 months
Where the money goes
Program services
Program services $441K · Total expenses $683K
65%
Management & General
Management & general $223K · Total expenses $683K
33%
Fundraising
Fundraising $19K · Total expenses $683K
3%
Cost to raise $1
Fundraising expense (3-yr avg) $35K · Solicited contributions (3-yr avg) $138K
$0.26 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $289K · Total revenue $641K
45%
Government reliance
Government grants $140K · Total revenue $641K
22%
Earned-income share
Program service revenue $346K · Total revenue $641K
54%
Investment reliance
Investment income $4K · Total revenue $641K
+0.6%
Program self-sufficiency
Program service revenue $346K · Total expenses $683K
51%
Growth & trend
Revenue growth (YoY)
This year $641K · Prior year $584K
+10%
Revenue CAGR
FY2020 $525K · FY2024 $641K
+5%
Net-asset trend (YoY)
End of year $807K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $641K · Expenses $683K
-7%
Liabilities-to-Assets
Total liabilities — · Total assets $1.6M
—
Net-asset ratio
Net assets $807K · Total assets $1.6M
50%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $1.6M
0%
People & payroll
Highest Reported Total Compensation
Individual Michael Martinez · Reported title CEO · Highest reported compensation $56K · Total expenses $683K
8%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $301K · Total expenses $683K
44%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 65%——
Overhead ratio 33%——
Fundraising cost ratio 7%——
Revenue growth 10%——
Investment management fee ratio 0%——
Legal fee ratio 0.05%——
Accounting fee ratio 3%——
Fundraising fee ratio 0%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

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 →

Are you one of these people? Claim this org to confirm your role

Governance & Policies

Part VI
  • 10Voting board membersPt VI · Ln 1a
  • 6Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2Yes

Mission and programs

What it does.

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.

Know this organization? Claim it to add your story

Mission & Programs · Part III

Where the work happens

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

Run this program? Claim this org to tell your story

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 →

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $641K$683K+10% 990 PDF
FY2024 $584K$691K+29% 990 PDF
FY2023 $454K$652K-26% 990 PDF
FY2022 $611K$636K+16% 990 PDF
FY2021 $525K$357K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

Similar organizations you could support

Closest in mission — by what they do
See all organizations like Live Theatre Workshop →

Run this organization? Claim this page

Compare

Search another nonprofit to view revenue, expenses, assets, key metrics, and leaders side by side

Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the peer-cohort and compensation comparisons above.