2023-03-31T11:54:13-05:00 2022-06-30 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2021-07-01 310897638 VICTORIA THEATRE ASSOCIATION VICT 9372287591 138 NORTH MAIN STREET DAYTON OH 45402 DAVID SCHRODI CFO 9372287591 2023-03-30 1 DAVID SCHRODI 999009999 MELESSA L BEHYMER CPA P01380154 9372235247 2023-03-30 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z DAVID SCHRODI 138 NORTH MAIN ST DAYTON OH 45402 29607018 0 X WWW.VICTORIATHEATRE.COM,SCHUSTERCENTER.COM X 1976 OH THEATRE, FILM, AND OTHER PRODUCTIONS FOR THE EDUCATION AND ENJOYMENT OF THE DAYTON COMMUNITY. 18 18 136 631 867206 0 2580582 13072799 1770901 15136633 14306 11905 1207845 701400 5573634 28922737 0 0 0 0 2423226 3744795 570 75 332033 4107379 12698051 6531175 16442921 -957541 12479816 26082046 35834057 28818279 26781771 -2736233 9052286 OUR MISSION IS TO STRENGTHEN THE ECONOMIC AND ARTISTIC VITALITY OF OUR COMMUNITY AND ARTS PARTNERS THROUGH PRESENTING QUALITY AND DIVERSE ARTS EXPERIENCES AND STEWARDSHIP OF OUR COMMUNITY STATE-OF-THE-ART PERFORMING VENUES. 0 0 14451687 14982732 PRESENTATION OF THEATRE, FILM, AND OTHER PRODUCTIONS 14451687 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 48 0 1 136 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X DAVE SCHRODI 9372287591 138 N MAIN ST DAYTON OH 45402 CHRIS WYSE CHAIR 1.00 X X 0 0 0 DAVE S DICKERSON VICE CHAIR 1.00 X X 0 0 0 DAVID MCGILLIVARY TREASURER 1.00 X X 0 0 0 WENDOLYN W LEWIS SECRETARY 1.00 X X 0 0 0 MARK KEETON BOARD OF DIRECTORS 1.00 X 0 0 0 ERIN R DAVIS BOARD OF DIRECTORS 1.00 X 0 0 0 NICK LAIR BOARD OF DIRECTORS 1.00 X 0 0 0 ALBERT W LELAND BOARD OF DIRECTORS 1.00 X 0 0 0 MARLA SCHUSTER NISSAN BOARD OF DIRECTORS 1.00 X 0 0 0 PATTI L STOLL BOARD OF DIRECTORS 1.00 X 0 0 0 RODNEY VEAL BOARD OF DIRECTORS 1.00 X 0 0 0 KAMNA GUPTA BOARD OF DIRECTORS 1.00 X 0 0 0 JONATHAN HALE BOARD OF DIRECTORS 1.00 X 0 0 0 KURT KNAPKE BOARD OF DIRECTORS 1.00 X 0 0 0 CASEY OTT BOARD OF DIRECTORS 1.00 X 0 0 0 RICK PETERS BOARD OF DIRECTORS 1.00 X 0 0 0 TERRA WILLIAMS BOARD OF DIRECTORS 1.00 X 0 0 0 MARTHA SHAKER PAST CHAIR 1.00 X 0 0 0 TY SUTTON PRESIDENT 40.00 X 327875 0 25428 DAVID SCHRODI CFO 40.00 X 178970 0 17899 DAVID BECKER CONTROLLER 40.00 X 106077 0 4413 RICIA BALLAS VP DEVELOPMENT 40.00 X 119270 0 4315 732192 0 52055 4 0 1 0 PHILIP TOUR LLC 1501 BROADWAY SUITE 24 NEW YORK NY 10036 SHOW PRODUCERS 3087136 WRIGHT BROTHERS WATERPROOFING 3690 INDIAN RIPPLE RD BEAVERCREEK OH 45440 WATERPROOFING 1677020 AUTUMN SMILE US TOUR LLC 260 W 44TH ST NEW YORK NY 10036 SHOW PRODUCERS 850328 IATSE #66 PO BOX 75 DAYTON OH 45401 UNION LABOR 819898 PERFECTION GROUP INC 2649 COMMERCE BLVD CINCINNATI OH 45241 CONSULTING 815957 5 11560144 1512655 173961 13072799 TICKET SALES 711110 11237226 11237226 PARKING INCOME 812930 1430248 383468 1046780 TICKET CENTER 711110 1293949 1293949 STAGE RENTAL 711110 965212 965212 ADVERTISING 541800 11939 11939 198059 198059 15136633 11905 11905 97860 190216 -92356 -92356 -92356 655580 494065 161515 260672 -99157 PRESERVATION FEES 900099 617544 617544 MISCELLANEOUS 900099 14697 14697 632241 28922737 14982732 867206 0 X 799191 87790 623611 87790 2485049 2170901 182048 132100 52899 44676 6954 1269 177578 126897 47836 2845 230078 174209 29040 26829 1250205 1019687 229614 904 6221 6221 77100 77100 75 75 996390 994940 1450 13943 8845 3957 1141 382889 133865 248445 579 863471 850611 12140 720 86367 53804 28572 3991 13730 9908 907 2915 701141 621911 78950 280 161351 146107 15244 PRODUCTION COSTS 7615251 7615251 REPAIRS & MAINTENANCE 1314981 1302836 12145 OTHER SUPPLIES 250208 221788 19779 8641 ALL OTHER EXPENSES 144328 47186 36638 60504 -1179525 -1179525 16442921 14451687 1659201 332033 2371875 9921976 151166 108196 14677535 15625397 14353 66432 215149 245500 26370993 21539320 3274801 4831673 5377167 5034883 26082046 35834057 21834969 22579440 6169337 4052261 813973 150070 28818279 26781771 X -2831951 9027088 95718 25198 -2736233 9052286 26082046 35834057 X 12479816 -691297 X X 0 1 X 1 1 1 X 2573242 2153872 2241169 2580582 13072799 22621664 13730395 11496775 7820588 1798631 15792213 50638602 16303637 13650647 10061757 4379213 28865012 73260266 0 0 0 73260266 107599 100967 73770 112166 109765 504267 107599 100967 73770 112166 109765 504267 549747 585978 413963 164004 632241 2345933 16960983 14337592 10549490 4655383 29607018 76110466 0.96260 0.95640 0.00660 0.00810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5293724 -656752 34333 4602639 4147432 11509 1168228 33445 5293724 4744382 30733 117709 714856 30536 4147432 8320023 369133 344933 4247812 41895 4744382 7034142 1106000 718535 494748 43906 8320023 0.99453 0.00547 0.00000 1 0 16771323 15468575 1302748 1433287 520310 912977 6232736 4382648 1850088 1933647 1167787 765860 4831673 SECURITIES AND OTHER INVESTMENTS 5034883 F 5034883 CAPITAL LEASES AND DEPOSITS 150070 150070 X PART V, LINE 4: FUNDS WERE ESTABLISHED FOR THE EXCLUSIVE PURPOSE OF SUPPORTING THE ACTIVITIES OF THE ASSOCIATION SO LONG AS IT IS OPERATED FOR PUBLIC CHARITABLE PURPOSES. PART X, LINE 2: THE ASSOCIATION HAS ADOPTED ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE, AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTION, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, THE ASSOCIATION ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY TO BE SUSTAINED. TO THE EXTENT THAT ALL OR A PORTION OF THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. THE ASSOCIATION HAS NET OPERATING LOSSES TOTALING $5,994,203 AND $6,027,760 AVAILABLE FOR CARRYFORWARD TO OFFSET FUTURE TAXES AT JUNE 30, 2022 AND 2021. X X X X X 1 BENEFACTOR GROUP 450 S FRONT STREET COLUMBUS OH 43215 CONSULTING 0 9000 45000 -36000 9000 45000 -36000 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE BENEFACTOR GROUP PROVIDED CONSULTING AND STUDY DATA TO THE VICTORIA THEATRE ASSOCIATION IN CONNECTION WITH AN ENDOWMENT CAMPAIGN. X X X X 0 0 0 0 0 0 0 0 0 TY SUTTON PRESIDENT 281875 0 46000 0 0 0 8700 0 16728 0 353303 0 0 0 DAVID SCHRODI CFO 156131 0 22839 0 0 0 5710 0 12189 0 196869 0 0 0 WENDOLYN W LEWIS BOARD MEMBER 41314 REBRANDING 0 X ADVERTISING 11 116326 VENDOR INVOICE X LANDSCAPING 1 34030 VENDOR INVOICE X PROFESSIONAL SERVICES 1 22300 VENDOR INVOICE X KIDS CAMPS 1 1305 VENDOR INVOICE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL PRIOR TO BEING FILED. AFTER APPROVAL, THE FULL BOARD IS PROVIDED A COPY OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C DISCLOSURE OF RELATIONSHIP STATEMENT COMPLETED AND SIGNED BY EACH TRUSTEE ANNUALLY. BOARD CONFLICT OF INTEREST POLICY REVIEWED AND SIGNED BY EACH TRUSTEE ANNUALLY. BOARD MEMBER QUESTIONNAIRE COMPLETED ANNUALLY. AT THE START OF EACH BOARD MEETING, TRUSTEES ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST CONCERNING AGENDA ITEMS. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, WE UPDATE ALL JOB DESCRIPTIONS FOR ALL POSITIONS INCLUDING SENIOR STAFF POSITIONS. WE THEN COLLECT SALARY DATA FOR EACH POSITION FROM 4 SEPARATE AND APPROPRIATE SURVEY SOURCES. ALL INFORMATION GATHERED IS REPORTED ON A SPREADSHEET IN THE FORM OF A MIDPOINT FOR THE POSITIONS. MIDPOINTS FROM ALL SURVEYS ARE AVERAGED AND USED TO CALCULATE PAY RANGES FOR EACH JOB DESCRIPTION. MINIMUM AND MAXIMUM AMOUNTS ARE CALCULATED AND INCLUDED ON THE SPREADSHEET SUBMITTED TO THE PRESIDENT & CEO AND ALL BOARD MEMBERS FOR REFERENCE AND REVIEW. ITEMS INCLUDED FOR REVIEW ARE BACK UP DOCUMENTS FOR ALL SURVEYS USED. FOR ALL SENIOR MANAGEMENT POSITIONS EXCEPT THE PRESIDENT & CEO, THE PRESIDENT & CEO MAKES SALARY RECOMMENDATIONS TO THE BOARD OF TRUSTEES FOR APPROVAL. FOR THE PRESIDENT & CEO POSITION, THE BOARD OF TRUSTEES REVIEWS THE DATA, MAKES A RECOMMENDATION AND GOES THROUGH AN APPROVAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. FORM 990, PART IX, LINE 24E TAXES: PROGRAM SERVICE EXPENSES -1,179,525. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -1,179,525. FORM 990, PART XI, LINE 9: CHANGE IN VALUE IN BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS -691,347. NPV OF PLEDGES 50. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES HAS THE RESPONSIBILITY OF THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ARTS CENTER FOUNDATION 138 N MAIN ST DAYTON OH 45402 311238139 OWNER OF PERFORMING ARTS COMPLEXES OH 501 (C) (3) TYPE II VICTORIA THEATRE ASSOCIATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 ARTS CENTER FOUNDATION P 260651 FMV