2024-11-12T07:35:55-00:00 2023-12-31 834701792 Lewis Sharpstone & Co 5074 Tendilla Ave Woodland Hills CA 91364 990 2023-01-01 956100108 MUSICAL THEATRE WEST % PAUL GARMAN MUSI 5628561999 4350 E 7TH STREET LONG BEACH CA 90804 PAUL GARMAN EXECUTIVE DIRECTOR 5628561999 2024-11-12 true LEWIS SHARPSTONE P02256953 8185701960 2024-11-12 X 2023 2024-10-15 13:58:12Z PAUL GARMAN 4350 E 7TH STREET LONG BEACH CA 90804 6013350 false X WWW.MUSICAL.ORG X 1952 CA PRESERVING MUSICAL THEATRE WITH LIVE PRESENTATIONS FOR THE COMMUNITYS CULTURE ENRICHMENT. 19 19 295 276 0 662147 3394751 1153142 2314527 19317 96832 26412 72363 1861018 5878473 3000 0 1017822 2173957 0 148727 887217 2608415 1905039 4785372 -44021 1093101 5698166 6929964 1787098 1734981 3911068 5194983 X PRESERVING MUSICAL THEATRE AS A UNIQUE ART FORM AND ENRICHING THE CULTURAL LIFE OF THE COMMUNITY THROUGH THE PRESENTATION OF ESTABLISHED MUSICALS, DEVELOPMENT OF NEW WORKS, AND YOUTH ENRICHMENT PROGRAMS. false false 2971541 4268161 MUSICAL PRODUCTIONS - THE ORGANIZATION PRESENTS FOUR LIVE MUSICAL MAIN STAGE SHOWS AND SEVERAL SMALLER CONCERT-STYLE PERFORMANCES READING SERIES FOR THE COMMUNITY THROUGHOUT THE YEAR. SERVES MORE THAN 110,000 PATRONS ANNUALLY. 176467 3000 YOUTH EDUCATION AND OUTREACH - THIS PROGRAM BRINGS THE JOY AND MAGIC OF MUSICAL THEATER TO OVER 17,000 CHILDREN EACH YEAR THROUGH SPECIAL STUDENT MATINEES MORNING PERFORMANCES, IN-SCHOOL ASSEMBLIES, LIBRARY TOURS, CLASSES, WORKSHOPS, AND THE SUMMER YOUTH CONSERVATORY. 265761 TRAVEL CLUB - DURING 2023, THE ORGANIZATION TOOK 124 TRAVELERS TO CITIES ACROSS THE COUNTRY AND AROUND THE WORLD TO DINE, SIGHTSEE, AND SEE GREAT THEATER. EACH YEAR THE TRAVEL CLUB TAKES TWO TRIPS TO NEW YORK CITY AND ONE TO ANOTHER DESTINATION IN THE U.S. OR ABROAD EVERY OTHER YEAR. 3413769 true true false false false false false false false true true true false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 28 0 295 true false false false false false true true false false false false false false X 19 19 true false false false false false false true true false false true true true true true true true false false CA X X X PAUL GARMAN 5628561999 4350 E 7TH STREET LONG BEACH CA 90804 PAUL GARMAN EXECUTIVE DIRECTOR 050.00 X 145000 0 5363 BARBARA BLACKWELL BOARD MEMBER 000.50 X 0 0 0 PATTY BURNS GUILD PRESIDENT 000.50 X 0 0 0 JIM CHOURA BOARD MEMBER 000.50 X 0 0 0 JANICE FRANK TREASURER 001.00 X X 0 0 0 RANDALL GODDARD BOARD MEMBER 001.00 X 0 0 0 BARBARA GOEN BOARD MEMBER 002.00 X 0 0 0 JANA KELLY EXECUTIVE COMMITTEE 003.00 X 0 0 0 ROXANNE KORZENIOWSKI FOOTLIGHTERS PRESIDENT 000.50 X 0 0 0 MARNOS LELESI BOARD MEMBER 001.00 X 0 0 0 ENRIQUE LUNA BOARD MEMBER 000.50 X 0 0 0 MARCIE MART BOARD MEMBER 000.50 X 0 0 0 GAIL MEREDITH BOARD MEMBER 001.00 X 0 0 0 JOHN MONTGOMERY BOARD MEMBER 000.50 X 0 0 0 JANE NETHERTON PRESIDENT 003.00 X X 0 0 0 JOHN PRIMROSE BOARD MEMBER 000.50 X 0 0 0 KEITH SOMERS BOARD MEMBER 000.50 X 0 0 0 CYNTHIA TERRY BOARD MEMBER 002.00 X 0 0 0 BRANDON WOODWARD SECRETARY 001.00 X X 0 0 0 JAN HALL ZOLIN BOARD MEMBER 002.00 X 0 0 0 145000 5363 1 false true false 226343 320044 2848364 3394751 ADMISSIONS 711110 2314527 2314527 2314527 96832 96832 52285 3910 48375 48375 48375 154955 226343 130967 23988 23988 5878473 2314527 169195 0 3000 3000 0 0 150363 46613 97736 6014 0 1758688 1099958 526017 132713 0 125822 99062 26760 139084 79760 49324 10000 0 0 52600 52600 0 0 130150 44766 85384 254338 254338 100547 8122 92425 9202 9202 239221 239221 122638 101500 21138 101033 88821 12212 0 0 4 4 0 129534 129534 124925 70924 54001 PRODUCTION COST/THEATER FACILITY FEE 1036744 1036744 YOUTH ENRICHMENT 140334 140334 BANK AND CREDIT CARD FEES 104488 100606 3882 DUES AND SUBSCRIPTIONS 62657 62657 0 4785372 3413769 1222876 148727 184732 810231 593696 3490235 29020 31390 288 98635 98025 1980882 1090418 933889 890464 2065747 486635 1407105 1305524 202514 5698166 6929964 267359 163794 1519737 1571187 2 1787098 1734981 X 3469545 4749833 441523 445150 3911068 5194983 5698166 6929964 1093101 190814 X X false true X true false false X 960723 2543339 2108952 662147 3394751 9669912 1752465 478724 2126799 1153142 2314527 7825657 2713188 3022063 4235751 1815289 5709278 17495569 17495569 118629 144892 19317 145107 427945 0 118629 144892 19317 145107 427945 23988 23988 77227 68023 49418 26412 221080 2909044 3234978 4285169 1861018 5878373 18168582 0.96300 0.97440 0.02360 0.00690 X Part III Section A Line 1A-1E THE INFORMATION REPORTED FOR 2022 COLUMN D IS FOR A SHORT YEAR FOR PERIOD SEPTEMBER 1, 2022 TO DECEMBER 31, 2022. 2021 INFORMATION IS FOR THE FISCAL YEAR ENDING AUGUST 31, 2022. 2020 INFORMATION IS FOR THE FISCAL YEAR ENDING AUGUST 31, 2021. 2019 INFORMATION IS FOR THE FISCAL YEAR ENDING AUGUST 31, 2020. Part III Section A Line 12 FOR THE 2019, 2020, 2021 AND 2022 COLUMNS THESE AMOUNTS INCLUDED AMOUNTS AS DESCRIBED IN PRIOR YEARS FILED RETURNS, PRIMARILY NET RENTAL INCOME. FOR THE 2023 COLUMN NET RENTAL INCOME WAS INCLUDED IN LINE 10A, WHICH IS WHY THIS LINE IS ZERO FOR THE 2023 COLUMN. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 200000 200000 200000 200000 200000 200000 200000 200000 200000 200000 1.00000 611155 611155 278162 169402 108760 174894 104731 70163 573772 500854 72918 342899 315431 27468 890464 Financial derivatives and other financial products Closely-held equity interests SECURITIES 1407105 F 1407105 Federal income taxes X 6069287 190814 190814 5878473 5878473 4785372 4785372 4785372 X 2 THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE IRC AND SECTION 23701D OF THE CALIFORNIA TAX CODE. CONTRIBUTIONS TO THE ORGANIZATION ARE DEDUCTIBLE FOR TAX PURPOSES UNDER SECTION 170C2 OF THE IRC. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE TAX POSITIONS WILL, MORE LIKELY THAN NOT, BE SUSTAINED UPON EXAMINATION. AS OF DECEMBER 31, 2022, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS ANY UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL OR DISCLOSURE. THE ORGANIZATION IS SUBJECT TO POTENTIAL INCOME TAX AUDITS ON OPEN TAX YEARS BY ANY TAXING JURISDICTION IN WHICH IT OPERATES. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. V 4 THE ORGANIZATION, IN 2015, RECEIVED 200,000 TO ESTABLISH A PERMANENT ENDOWMENT, THE INCOME OF WHICH IS TO BE USED FOR MUSICAL EDUCATION FOR LONG BEACH ELEMENTARY SCHOOL CHILDREN. THE 2022 FORM 990 DID NOT PREVIOUSLY REPORT THIS ENDOWMENT FUND. THE ACCOUNTING FOR THIS ENDOWMENT FUND FOR THE YEAR ENDED DECEMBER 31, 2023 HAS NOT BEEN COMPLETED. BROADWAY IN THE PARK 323377 176252 147125 10281 63983 10983 25933 GREAT AMERICAN SONGBOOK 57921 50091 7830 9978 2413 7396 381298 226343 154955 10281 73961 13396 33329 130967 23988 X X false false false false false false false false false PAUL GARMAN EXECUTIVE DIRECTOR 145000 5363 150363 Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 THE ORGANIZATION CONDUCTS ACTIVITIES RELATED TO AND FOR THE BENEFIT OF THE ORGANIZATION, SUCH AS RUNNING THE ON-SITE GIFT SHOP, AND ASSISTING WITH SHOW PRODUCTIONS. THE ORGANIZATION RENTS OUT VARIOUS SETS FOR USE IN STAGE PRODUCTIONS. Form 990, Part VI, Section A, Line 2 JAN HALL ZOLIN AND JIM CHOURA ARE SIBLINGS. Form 990, Part VI, Section B, Line 11B THE ORGANIZATIONS MANAGEMENT AND AUDIT COMMITTEE REVIEW THE RETURN. IT IS ALSO PROVIDED TO THE BOARD MEMBERS ONCE THE REVIEW PROCESS IS COMPLETE. Form 990, Part VI, Section B, Line 12C THE ORGANIZATION HAS ESTABLISHED A CONFLICT OF INTEREST POLICY THAT REQUIRES ANNUAL DISCLOSURE OF CONFLICTS OF INTEREST. THE BOARD MONITORS AND ENFORCES COMPLIANCE. Form 990, Part VI, Section B, Line 15A THE EXECUTIVE COMMITTEE OF THE ORGANIZATION REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THEY CONSIDER PREVAILING RATES FOR COMPARABLE POSITIONS BASED ON SALARY SURVEYS FROM THE NATIONAL ALLIANCE FOR MUSICAL THEATRE. THE COMMITTEES RECOMMENDATION IS VOTED ON BY THE BOARD. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS FOR INSPECTION UPON REQUEST. COPY OF THE FORM 990 IS AVAILABLE ON THE ORGANIZATIONS WEBSITE AND ALSO ON GUIDESTAR.ORG. Form 990, Part VI, Section B, Line 15B THIS ITEM IS CHECKED NO SINCE THERE ARE NO INDIVIDUALS MEETING THE CRITERIA THAT ALSO RECEIVED COMPENSATION. Form 990, Part XII, Line 2B THE 2023 AUDIT IS CURRENTLY UNDERWAY AND WILL BE COMPLETED SOON. Form 990, Part I, Line LINES 8-19 THE NUMBERS ON LINES 8-19 FOR THE PRIOR YEAR REPRESENT INFORMATION FOR SHORT PERIOD SEPTEMBER 1, 2022 THROUGH DECEMBER 31, 2022.