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.
77¢ of each $1 spent went to programs.
$43K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$43K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
18 mo
of spending, in cash
Looks good: 18.5 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
$925K
43% of total assets
Looks good: liabilities are 43% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$525K
Spent
$357K
To programs
77%
Net assets
$1.2M
By yearFY2021–FY2025
Revenue
$525K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$525K
FY2022$611K
FY2023$454K
FY2024$584K
FY2025$641K
Expenses
$357K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$357K
FY2022$636K
FY2023$652K
FY2024$691K
FY2025$683K
Net assets
$1.2M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$1.2M
FY2022$1.2M
FY2023$980K
FY2024$845K
FY2025$807K

From the FY2021 Form 990 (year ending June 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

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

77 cents of each dollar spent went to programs.

Program services 77% · $273K Management & general 12% · $42K Fundraising 12% · $42K

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

7 people listed on the 990; $43K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Dir.
$42,894Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Michael Martinez$56,246$49,993$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.

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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 2No
  • 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.

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Provided by the organization

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2 programs · $273K · in their own filed words · FY2020
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.

$273Kprogram 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,buildiig character, and gaining self-confidence and skills that prepare them to be innovative, empathetic and well-rounded adults.

Pt IX · col B

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 FY2021 990, line by line.

1The main four
Money inPt VIII
$525K
Ln 12
Gifts and grantsLn 1h$448K
Fees for servicesLn 2g$73K
Investment incomeLn 3$3K
Money outPt IX
$357K
Ln 25
Programscol B$273K
Managementcol C$42K
Fundraisingcol D$42K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$549K
Total assetsLn 16$2.1M
LiabilitiesLn 26$925K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$448K
Government grantsLn 1e$210K
Fundraising eventsLn 1c$156K
Fees for servicesLn 2g$73K
Investment incomeLn 3$3K
Other incomeLn 4–11$700
Gains on assetsLn 7$0
Total revenueLn 12$525K
Assets in detailPt X, end of year
CashLn 1$68K
SavingsLn 2$480K
Cash and savings togetherLn 1–2$549K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$796K
Other assetsLn 15$743K
Total assetsLn 16$2.1M
LiabilitiesLn 26$925K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 513
VolunteersI 6250
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$695K$549K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$4K$796K
Total assetsLn 16$2.0M$2.1M
LiabilitiesLn 26$956K$925K
Net assetsLn 32$1.0M$1.2M
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$43K$19K$19K$4K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$127K$112K$4K$11K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$3K$2K$395$263
Payroll taxesLn 10$11K$8K$2K$1K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$12K$12K
Investment management feesLn 11f$0
Other fees for servicesLn 11g$31K$28K$3K
Advertising and promotionLn 12$371$327$44
Office expensesLn 13$3K$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$72K$57K$7K$8K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$19K$14K$3K$2K
InsuranceLn 23$14K$11K$1K$2K
Other expenses (24a–d)Ln 24$18K$17K$319$797
All other expensesLn 24e$2K$1K$91$837
Total functional expensesLn 25$357K$273K$42K$42K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $525K$357K$168K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $524,673 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,084,197$448,175
I-9 Program service revenuePrior year $262,359$72,582
I-10 Investment incomePrior year $3,544$3,216
I-11 Other revenuePrior year $1,910$700
I-12 Total revenuePrior year $1,352,010$524,673
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $168,781$183,443
I-16a Professional fundraising feesPrior year $37,555$12,087
I-17 Other expensesPrior year $276,518$161,190
I-18 Total expensesPrior year $482,854$356,720
I-19 Revenue less expensesPrior year $869,156$167,953
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $524,673 across 12 lines filed
VIII-1c Fundraising events$156,420
VIII-1e Government grants$210,491
VIII-1f All other contributions, gifts and grants$83,837
VIII-1h Total contributions, gifts and grants$448,175
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $72,582$72,582
VIII-3 Investment incomeRelated to mission $3,216$3,216
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 $700$700
VIII-12 Total revenueRelated to mission $76,498$524,673
Part IX · Statement of functional expenses $356,720 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 $19,302 · Management $19,303 · Fundraising $4,289$42,894
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $111,971 · Management $4,097 · Fundraising $10,781$126,849
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $1,975 · Management $395 · Fundraising $263$2,633
IX-10 Payroll taxesPrograms $8,300 · Management $1,660 · Fundraising $1,107$11,067
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,403$1,403
IX-11d Lobbying fees$0
IX-11e Professional fundraising feesFundraising $12,087$12,087
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $28,241 · Management $2,945$31,186
IX-12 Advertising and promotionPrograms $327 · Fundraising $44$371
IX-13 Office expensesPrograms $2,715$2,715
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $57,138 · Management $7,113 · Fundraising $7,813$72,064
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $14,425 · Management $2,885 · Fundraising $1,923$19,233
IX-23 InsurancePrograms $10,985 · Management $1,442 · Fundraising $1,993$14,420
IX-24 Other expenses (24a–d)Programs $16,721 · Management $319 · Fundraising $797$17,837
IX-24e All other expensesPrograms $1,033 · Management $91 · Fundraising $837$1,961
IX-25 Total functional expensesPrograms $273,133 · Management $41,653 · Fundraising $41,934$356,720
Part X · Balance sheet $2,128,662 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $50,612$68,379
X-2 Savings and temporary cash investmentsStart of year $644,358$480,180
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $27,098$40,349
X-10c Land, buildings and equipment, netStart of year $4,223$796,464
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 $1,260,695$743,290
X-16 Total assetsStart of year $1,986,986$2,128,662
X-17 Accounts payable and accrued expenses$4,385
X-25 Other liabilitiesStart of year $196,373$166,614
X-26 Total liabilitiesStart of year $956,373$925,260
X-27 Net assets without donor restrictionsStart of year $530,735$702,954
X-28 Net assets with donor restrictionsStart of year $499,878$500,448
X-32 Total net assets or fund balancesStart of year $1,030,613$1,203,402
X-33 Total liabilities and net assetsStart of year $1,986,986$2,128,662
Part XI · Reconciliation of net assets $1,203,402 net assets at year end
XI-1 Total revenue$524,673
XI-2 Total expenses$356,720
XI-3 Revenue less expenses$167,953
XI-4 Net assets at start of year$1,030,613
XI-5 Net unrealized gains (losses) on investments$4,266
XI-9 Other changes in net assets$570
XI-10 Net assets at end of year$1,203,402

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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