Santa Monica Theatre Guild
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO EDUCATE, ENTERTAIN, ENRICH AND INSPIRE THOSE OF ALL AGES-ENGAGING THE COMMUNITY IN LIVE THEATRE EXPERIENCES WHICH REFLECT DRAMATIC AND CULTURAL DIVERSITY.
- Income
- $387,970
- Spending
- $369,581
- Spent on programs
- 95%
- Reserves
- 0.9 months of spending
- Largest source of income
- fees for its services, 84%
- Employees
- 1
- Volunteers
- 30
- Highest pay
- $31,865, member
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 60 out of 100. Higher than 28% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
4 of 35Spendable reserves would cover 0.9 months of spending.
Debt
16 of 20It owes 29% of what it owns.
Living within its means
15 of 15Income exceeded spending by 5% of income.
Income trend
10 of 15Income fell 2% on the year before.
Spending floor
15 of 1594% of spending went to programs and raising each dollar of donations cost 6 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 56 out of 100. Higher than 24% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 257 of 12 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $349,089 spent. PRODUCED PLAYS/MUSICAL AND A NEW WORKS FESTIVAL OF NEW PLAYS WITH ADULT ACTORS, AND SOME PLAYS/MUSICALS FOR YOUR YES YOUTH PROGRAM WITH YOUR ACTORS AGES 8 TO 18 FOR THE COMMUNITY AT LARGE. PROVIDED TRAINING FOR YOUTH ACTORS IN OUR YOUTH WORKSHOPS. PROVIDED TRAINING AND EXPERIENCE FOR OVER 400 ACTORS AND TECHNICIANS, AND CULTURAL ENRICHMENT FOR OVER 10,000 COMMUNITY MEMBERSPROVIDED REHEARSAL AND PERFORMANCE FACILITIES FOR EDUCATIONAL AND INDIVIDUAL ARTISTS FOR DANCE, MUSICAL AND DRAMATIC PERFORMANCES, SERVING 400 ARTISTS AND OVER 8,000 AUDIENCE MEMBERS.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 1961.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.