Live Theatre Workshop FY2024 filing

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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.
80¢ of each $1 spent went to programs.
$141K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$141K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
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
$770K
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 9 voting members
Looks good: 6 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$584K
+29% vs prior year
Spent
$691K
To programs
80%
Net assets
$845K
By yearFY2021–FY2025
Revenue
$584K
FY2024▲ +29%
Tap a bar for its year
Revenue by fiscal year
FY2021$525K
FY2022$611K
FY2023$454K
FY2024$584K
FY2025$641K
Expenses
$691K
FY2024▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2021$357K
FY2022$636K
FY2023$652K
FY2024$691K
FY2025$683K
Net assets
$845K
FY2024▼ -14%
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 FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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

80 cents of each dollar spent went to programs.

Program services 80% · $553K Management & general 9% · $64K Fundraising 11% · $75K

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

9 people listed on the 990; $141K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$49,993Pt VII · Sec A
Director
$48,731Pt VII · Sec A
$42,092Pt 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 · 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.

See Live Theatre Workshop 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 15aYes

Programs and updates

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

Questions for Live Theatre Workshop

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2 programs · $553K · in their own filed words · FY2023
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.

$553Kprogram 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

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 FY2024 990, line by line.

1The main four
Money inPt VIII
$584K
Ln 12
Fees for servicesLn 2g$335K
Gifts and grantsLn 1h$239K
Other incomeLn 4–11$5K
Money outPt IX
$691K
Ln 25
Programscol B$553K
Managementcol C$64K
Fundraisingcol D$75K
Owns and owesPt X
$845K
net assets · Ln 32
Cash and savingsLn 1–2$163K
Total assetsLn 16$1.6M
LiabilitiesLn 26$770K
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a9
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$239K
Government grantsLn 1e$72K
Noncash giftsLn 1g$12K
Fees for servicesLn 2g$335K
Investment incomeLn 3$4K
Other incomeLn 4–11$5K
Gains on assetsLn 7$0
Total revenueLn 12$584K
Assets in detailPt X, end of year
CashLn 1$79K
SavingsLn 2$84K
Cash and savings togetherLn 1–2$163K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$31K
Total assetsLn 16$1.6M
LiabilitiesLn 26$770K
Net assetsLn 32$845K
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 FY24End FY24
Cash and savingsLn 1–2$225K$163K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.5M$1.4M
Total assetsLn 16$1.7M$1.6M
LiabilitiesLn 26$745K$770K
Net assetsLn 32$980K$845K
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$141K$113K$17K$11K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$67K$53K$8K$5K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$80K$64K$10K$6K
Payroll taxesLn 10$24K$19K$3K$2K
Management feesLn 11a$59$47$7$5
Legal feesLn 11b$0
Accounting feesLn 11c$17K$14K$2K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$32K$434$65$31K
Advertising and promotionLn 12$13K$12K$645
Office expensesLn 13$15K$12K$2K$1K
Information technologyLn 14$0
RoyaltiesLn 15$18K$18K
OccupancyLn 16$16K$13K$2K$1K
TravelLn 17$1K$1K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$36K$29K$4K$3K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$85K$68K$10K$7K
InsuranceLn 23$18K$14K$2K$1K
Other expenses (24a–d)Ln 24$96K$93K$2K$1K
All other expensesLn 24e$36K$31K$3K$2K
Total functional expensesLn 25$691K$553K$64K$75K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Nov 26, 2025 $641K$683K−$42K$807K 990 PDF
FY2024 ViewingFiled with the IRS Dec 20, 2024 $584K$691K−$107K$845K 990 PDF
FY2023Filed with the IRS Nov 4, 2023 $454K$652K−$198K$980K 990 PDF
FY2022Filed with the IRS Oct 24, 2022 $611K$636K−$25K$1.2M 990 PDF
FY2021Filed with the IRS Nov 12, 2021 $525K$357K$168K$1.2M 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 FY2024 990 (6 parts)
Part I · Summary $584,014 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $127,488$239,115
I-9 Program service revenuePrior year $320,266$335,122
I-10 Investment incomePrior year $3,526$4,453
I-11 Other revenuePrior year $2,239$5,324
I-12 Total revenuePrior year $453,519$584,014
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $345,534$310,813
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $306,329$380,561
I-18 Total expensesPrior year $651,863$691,374
I-19 Revenue less expensesPrior year −$198,344−$107,360
Part VI · Governance 6 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $584,014 across 12 lines filed
VIII-1e Government grants$71,600
VIII-1f All other contributions, gifts and grants$167,515
VIII-1g Noncash contributions (included above)$12,500
VIII-1h Total contributions, gifts and grants$239,115
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $335,122$335,122
VIII-3 Investment incomeExcluded from tax $4,453$4,453
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 $5,324$5,324
VIII-12 Total revenueRelated to mission $340,446 · Excluded from tax $4,453$584,014
Part IX · Statement of functional expenses $691,374 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 $112,653 · Management $16,898 · Fundraising $11,265$140,816
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $53,452 · Management $8,018 · Fundraising $5,345$66,815
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $63,674 · Management $9,551 · Fundraising $6,367$79,592
IX-10 Payroll taxesPrograms $18,872 · Management $2,831 · Fundraising $1,887$23,590
IX-11a Management feesPrograms $47 · Management $7 · Fundraising $5$59
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $13,563 · Management $2,035 · Fundraising $1,356$16,954
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $434 · Management $65 · Fundraising $31,368$31,867
IX-12 Advertising and promotionPrograms $12,260 · Fundraising $645$12,905
IX-13 Office expensesPrograms $11,602 · Management $1,740 · Fundraising $1,160$14,502
IX-14 Information technology$0
IX-15 RoyaltiesPrograms $17,676$17,676
IX-16 OccupancyPrograms $12,578 · Management $1,887 · Fundraising $1,258$15,723
IX-17 TravelPrograms $1,013$1,013
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $28,721 · Management $4,308 · Fundraising $2,872$35,901
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $67,634 · Management $10,145 · Fundraising $6,763$84,542
IX-23 InsurancePrograms $14,322 · Management $2,148 · Fundraising $1,432$17,902
IX-24 Other expenses (24a–d)Programs $93,000 · Management $1,690 · Fundraising $1,127$95,817
IX-24e All other expensesPrograms $31,067 · Management $2,779 · Fundraising $1,854$35,700
IX-25 Total functional expensesPrograms $552,568 · Management $64,102 · Fundraising $74,704$691,374
Part X · Balance sheet $1,614,668 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $34,084$79,210
X-2 Savings and temporary cash investmentsStart of year $190,651$84,085
X-3 Pledges and grants receivable$4,500
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $19,753$20,053
X-10c Land, buildings and equipment, netStart of year $1,480,270$1,395,727
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 assets$31,093
X-16 Total assetsStart of year $1,724,758$1,614,668
X-17 Accounts payable and accrued expenses$10,908
X-19 Deferred revenueStart of year $65,185$75,959
X-26 Total liabilitiesStart of year $745,151$770,118
X-27 Net assets without donor restrictionsStart of year $941,910$836,804
X-28 Net assets with donor restrictionsStart of year $37,697$7,746
X-32 Total net assets or fund balancesStart of year $979,607$844,550
X-33 Total liabilities and net assetsStart of year $1,724,758$1,614,668
Part XI · Reconciliation of net assets $844,550 net assets at year end
XI-1 Total revenue$584,014
XI-2 Total expenses$691,374
XI-3 Revenue less expenses−$107,360
XI-4 Net assets at start of year$979,607
XI-5 Net unrealized gains (losses) on investments$2,094
XI-8 Prior period adjustments−$29,791
XI-10 Net assets at end of year$844,550

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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