SALINA COMMUNITY THEATRE INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- SALINA COMMUNITY THEATRE INC (EIN 48-0672877)
- Tax period
- 2021-09-01 to 2022-08-31
- Filed
- 2023-04-04
- IRS object ID
- 202340949349300034
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-04-04T13:34:07-04:00 | ReturnTs |
| Tax Period End | 2022-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 480969601 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SSC ADVISORS INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3025 CORTLAND CIRCLE SUITE 201 | AddressLine1Txt |
| City | SALINA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480672877 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALINA COMMUNITY THEATRE | BusinessNameLine1Txt |
| Business Name Line2 | ASSOCIATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SALI | BusinessNameControlTxt |
| Phone | 7858276126 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2305 | AddressLine1Txt |
| City | SALINA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 674022305 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MANDI GRABER | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 7858276126 | PhoneNum |
| Signature | 2023-01-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MANDI | PersonFirstNm |
| Person Last | GRABER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TIMOTHY D BANNWARTH CPA | PreparerPersonNm |
| PTIN | P02007561 | PTIN |
| Phone | 7858255479 | PhoneNum |
| Preparation | 2023-04-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHAZ COBERLY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2305 | AddressLine1Txt |
| City | SALINA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,120,397 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | SALINATHEATRE.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1960 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | THE SALINA COMMUNITY THEATRE ASSOCIATION'S MISSION IS TO TO ENRICH THE LIVES OF PEOPLE IN SALINA AND THE SURROUNDING REGION BY CREATING A BROAD RANGE OF QUALITY THEATRICAL PROGRAMS FOR THEIR ENTERTAINMENT AND EDUCATION; AND TO PROVIDE PEOPLE OF ALL AGES AND BACKGROUNDS THE OPPORTUNITY TO PARTICIPATE IN PLAY PRODUCTION AND OTHER THEATRICAL ACTIVITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 550 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $794,108 | PYContributionsGrantsAmt |
| CY Contributions Grants | $745,395 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $256,843 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $380,268 | CYProgramServiceRevenueAmt |
| PY Investment Income | $183 | PYInvestmentIncomeAmt |
| CY Investment Income | -$20,257 | CYInvestmentIncomeAmt |
| PY Other Revenue | $39,321 | PYOtherRevenueAmt |
| CY Other Revenue | -$22,665 | CYOtherRevenueAmt |
| PY Total Revenue | $1,090,455 | PYTotalRevenueAmt |
| CY Total Revenue | $1,082,741 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $488,966 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $496,779 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $34,496 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $460,956 | PYOtherExpensesAmt |
| CY Other Expenses | $586,188 | CYOtherExpensesAmt |
| PY Total Expenses | $949,922 | PYTotalExpensesAmt |
| CY Total Expenses | $1,082,967 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $140,533 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$226 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,106,702 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,864,587 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $443,336 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $201,447 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,663,366 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,663,140 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SALINA COMMUNITY THEATRE ASSOCIATION'S MISSION IS TO ENRICH THE LIVES OF PEOPLE IN SALINA AND THE SURROUNDING REGION BY CREATING A BROAD RANGE OF QUALITY THEATRICAL PROGRAMS FOR THEIR ENTERTAINMENT AND EDUCATION, AND TO PROVIDE PEOPLE OF ALL AGES AND BACKGROUNDS THE OPPORTUNITY TO PARTICIPATE IN PLAY PRODUCTION AND OTHER THEATRE ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $917,319 | ExpenseAmt |
| Revenue | $380,268 | RevenueAmt |
| Desc | THEATRICAL PRODUCTIONS INCLUDING 7 MAIN STAGE MAJOR THEATRE PRODUCTIONS PLUS WORKSHOPS, CHILDREN'S CLASSES AND OTHER PRODUCTIONS. | Desc |
| Total Program Service Expenses | $917,319 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SPICER | PersonNm |
| Phone | 7858276126 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 303 E IRON AVE | AddressLine1Txt |
| City | SALINA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67401 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CHAZ COBERLY | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHAEL FREELAND | ||||||
| VICE PRESIDE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MANDI GRABER | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BOB SALEM | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATHY MARTIN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JUANELLE GARRETSON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JULIE GOETZ | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LUCI LARSON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT PRICE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| AMY SCHREINER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CAROLYN SICHLEY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARC SHEFORGEN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GILDA ALVAREZ | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BOB JONES | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL SPICER | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $156,013 | $0 | $2,401 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $156,013 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $2,401 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $133,265 | MembershipDuesAmt |
| Fundraising | $55,384 | FundraisingAmt |
| Government Grants | $188,017 | GovernmentGrantsAmt |
| All Other Contributions | $368,729 | AllOtherContributionsAmt |
| Noncash Contributions | $25,000 | NoncashContributionsAmt |
| Total Contributions | $745,395 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| TICKET SALES | $198,491 | $198,491 |
| CLASS FEES | $136,141 | $136,141 |
| OTHER PROGRAMS | $26,142 | $26,142 |
| CONCESSIONS | $19,494 | $19,494 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $380,268 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $504 | TotalRevenueColumnAmt |
| Exclusion | $504 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $20,761 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$20,761 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$20,761 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$20,761 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $16,895 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $55,384 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $16,895 | FundraisingDirectExpensesAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|
| OTHER REVENUE | $4,045 | $4,045 |
| CHANGE IN BENEFICIAL INTEREST | -$26,710 | -$26,710 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$22,665 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,082,741 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $359,507 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$22,161 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,013 | TotalAmt |
| Program Services | $124,810 | ProgramServicesAmt |
| Management And General | $23,402 | ManagementAndGeneralAmt |
| Fundraising | $7,801 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,272 | TotalAmt |
| Program Services | $230,618 | ProgramServicesAmt |
| Management And General | $43,241 | ManagementAndGeneralAmt |
| Fundraising | $14,413 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,364 | TotalAmt |
| Program Services | $13,091 | ProgramServicesAmt |
| Management And General | $2,455 | ManagementAndGeneralAmt |
| Fundraising | $818 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,130 | TotalAmt |
| Program Services | $28,903 | ProgramServicesAmt |
| Management And General | $5,420 | ManagementAndGeneralAmt |
| Fundraising | $1,807 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,925 | TotalAmt |
| Management And General | $11,925 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,034 | TotalAmt |
| Program Services | $72,034 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,863 | TotalAmt |
| Program Services | $54,863 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,533 | TotalAmt |
| Program Services | $23,573 | ProgramServicesAmt |
| Management And General | $4,960 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,579 | TotalAmt |
| Program Services | $50,078 | ProgramServicesAmt |
| Management And General | $5,501 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,141 | TotalAmt |
| Program Services | $154,513 | ProgramServicesAmt |
| Management And General | $28,971 | ManagementAndGeneralAmt |
| Fundraising | $9,657 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| ROYALTIES | $43,418 | $43,418 |
| PRODUCTION SUPPLIES | $42,137 | $42,137 |
| SUPPLIES | $35,740 | $35,740 |
| MEMBERSHIP EXPENSE | $23,526 | $23,526 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,292 | TotalAmt |
| Program Services | $20,015 | ProgramServicesAmt |
| Management And General | $5,277 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,082,967 | TotalAmt |
| Program Services | $917,319 | ProgramServicesAmt |
| Management And General | $131,152 | ManagementAndGeneralAmt |
| Fundraising | $34,496 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $707,591 | BOYAmt |
| EOY | $570,417 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,148 | BOYAmt |
| EOY | $23,534 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,463 | BOYAmt |
| EOY | $50,198 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,620,159 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,602,898 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,106,811 | BOYAmt |
| EOY | $4,017,261 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,689 | BOYAmt |
| EOY | $203,177 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,106,702 | BOYAmt |
| EOY | $4,864,587 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,834 | BOYAmt |
| EOY | $52,356 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,972 | BOYAmt |
| EOY | $140,310 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,526 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,004 | BOYAmt |
| EOY | $8,781 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $443,336 | BOYAmt |
| EOY | $201,447 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,630,209 | BOYAmt |
| EOY | $4,613,606 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,157 | BOYAmt |
| EOY | $49,534 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,663,366 | BOYAmt |
| EOY | $4,663,140 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,106,702 | BOYAmt |
| EOY | $4,864,587 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$226 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $431,026 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $476,958 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $558,935 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $794,108 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $557,378 | CurrentTaxYearAmt |
| Total | $2,818,405 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $515,814 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $460,711 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $307,990 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $274,390 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $397,163 | CurrentTaxYearAmt |
| Total | $1,956,068 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $8,883 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,321 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$22,665 | CurrentTaxYearAmt |
| Total | $25,539 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $946,840 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $937,669 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $875,808 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,107,819 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $931,876 | CurrentTaxYearAmt |
| Total | $4,800,012 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $4,800,012 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $2,252 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $183 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $504 | CurrentTaxYearAmt |
| Total | $2,939 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $2,252 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $183 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $504 | CurrentTaxYearAmt |
| Total | $2,939 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $946,840 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $937,669 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $878,060 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,108,002 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $932,380 | CurrentTaxYearAmt |
| Total | $4,802,951 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99940 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99940 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $213,689 | BeginningYearBalanceAmt |
| Contributions | $302 | ContributionsAmt |
| Investment Earnings Or Losses | -$26,710 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $7,151 | OtherExpendituresAmt |
| Administrative Expenses | $1,953 | AdministrativeExpensesAmt |
| End Year Balance | $178,177 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $184,715 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $38,821 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $9,847 | AdministrativeExpensesAmt |
| End Year Balance | $213,689 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $165,419 | BeginningYearBalanceAmt |
| Contributions | $1,121 | ContributionsAmt |
| Investment Earnings Or Losses | $20,735 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,560 | OtherExpendituresAmt |
| Administrative Expenses | $1,767 | AdministrativeExpensesAmt |
| End Year Balance | $184,715 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $21,112 | BeginningYearBalanceAmt |
| Contributions | $143,000 | ContributionsAmt |
| Investment Earnings Or Losses | $1,307 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $206 | AdministrativeExpensesAmt |
| End Year Balance | $165,419 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,271,533 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,618,773 | DepreciationAmt |
| Book Value | $3,652,760 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,348,626 | OtherCostOrOtherBasisAmt |
| Depreciation | $984,125 | DepreciationAmt |
| Book Value | $364,501 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,017,261 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | AGENCY FUNDS: BOOSTER CLUB | Desc |
| Amt | $8,781 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,781 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,120,397 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $16,895 | OtherRevenueAmt |
| Revenue Not Reported | $16,895 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,103,502 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$20,761 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$20,761 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,082,741 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,120,623 | TotExpnsEtcAuditedFinclStmtAmt |
| Losses Reported | $20,761 | LossesReportedAmt |
| Other Expenses Included | $16,895 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $37,656 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,082,967 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,082,967 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | SALINA COMMUNITY THEATRE ASSOCIATION HAS BEEN GRANTED AN EXEMPTION FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE). THE THEATRE IS SUBJECT TO TAX ON INCOME FROM ANY UNRELATED BUSINESS. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | FUNDRAISING EXPENSE 16,895 |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | LOSS ON SALE OF EQUIPMENT -20,761 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | FUNDRAISING EXPENSE 16,895 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | AUCTION AND OTH | Event1Nm |
| Gross Receipts Event1 | $72,279 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $55,384 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $16,895 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $16,895 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $72,279 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $55,384 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $16,895 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $16,895 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $16,895 | DirectExpenseSummaryEventsAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | Yes (true) | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | Yes (true) | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL SPICER | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $156,013 | BaseCompensationFilingOrgAmt |
| Nontaxable Benefits Filing Org | $2,401 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $158,414 | TotalCompensationFilingOrgAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE J, PAGE 1, PART I, LINE 6A | EXECUTIVE DIRECTOR BONUS IS BASED OFF OF NET EARNINGS AFTER STAFF BONUSES FROM PRIOR FISCAL YEAR |
| SCHEDULE J, PAGE 1, PART I, LINE 6B | EXECUTIVE DIRECTOR BONUS IS BASED OFF OF NET EARNINGS AFTER STAFF BONUSES FROM PRIOR FISCAL YEAR |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| MEGAN COBERLY | |||
| SPOUSE OF OFFIC | $45,645 | EDUCATION DIRECTOR | false |
| MAGGIE SPICER BROWN | |||
| DAUGHTER OF ED | $21,913 | EDUCATION DIRECTOR | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | SALINA COMMUNITY THEATRE ASSOCIATION'S MISSION IS TO ENRICH THE LIVES OF PEOPLE IN SALINA AND THE SURROUNDING REGION BY CREATING A BROAD RANGE OF QUALITY THEATRICAL PROGRAMS FOR THEIR ENTERTAINMENT AND EDUCATION, AND TO PROVIDE PEOPLE OF ALL AGES AND BACKGROUNDS THE OPPORTUNITY TO PARTICIPATE IN PLAY PRODUCTION AND OTHER THEATRE ACTIVITIES. |
| FORM 990, PAGE 6, PART VI, LINE 8B | THE COMMITTEES OF THE ORGANIZATION ARE ADVISORY IN NATURE AND DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING |
| FORM 990, PAGE 6, PART VI, LINE 12C | DISCUSSED REGULARLY AT MONTHLY BOARD MEETINGS |
| FORM 990, PAGE 6, PART VI, LINE 15A | EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. COMPENSATION COMPARISIONS ARE MADE WITH PEER GROUPS AND THE AMERICAN ASSOCIATION OF COMMUNITY THEATRES. EMPLOYEES ARE REVIEWED ANNUALLY BY THE EXECUTIVE DIRECTOR WHO THEN REPORTS TO THE EXECUTIVE COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ALL DOCUMENTS ARE MADE AVAILABLE AT THE THEATRE BUSINESS OFFICE DURING NORMAL BUSINESS HOURS. |
| FORM 990, PART XI, LINE 9 | LOSSES REPORTED ON RETURN -20,761 FUNDRAISING EXPENSE 16,895 LOSS ON SALE OF EQUIPMENT 20,761 FUNDRAISING EXPENSE -16,895 |
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