Last year's closure of Costa Mesa's Opera Pacific, a blow to the performing arts community in Orange County, was a sign of thereality of the times.With all that said, Laguna Playhouse is on solid financial footing."We're going to make it," said Henry Mayhew, president of theLaguna Playhouse's board and president of Irvine's Mayhew &Associates, a seller of food products to Trader Joe's Co., WholeFoods Market Inc. and other grocers. "We're planning for theviability of the theater for the next 30 years."Laguna Playhouse recently sold an adjacent building that had beenintended for a second theater. It paid off all its debts with the proceeds and now has a small nest egg.And Laguna Playhouse is lucky to be in a city that's home toexecutives, financiers, comfortable retirees and other wealthy folks.Resident James Mellor, a retired chief executive of GeneralDynamics Corp., gave $5 million to the playhouse a few years ago,the theater's largest donation to date.Other key supporters include the Ueberroth family and theAversanos. Rick Aversano, cofounder of Boca Raton, Fla.-basedQtera Corp., sold the company in 2000 to Nortel Networks Corp. for more than $3 billion.Laguna Playhouse has a small but enthusiastic crop of supporterswho wouldn't let the theater fail, said Victoria Collins, a longtimesupporter and principal of Keller Group Investment ManagementInc. in Irvine.