2023-05-10T15:24:22-05:00 2022-09-30 420714325 RSM US LLP 8182 MARYLAND AVENUE SUITE 900 ST LOUIS MO 63105 990 2021-10-01 430662485 MUNICIPAL THEATRE ASSOCIATION OF ST LOUIS MUNI 3143611900 1 THEATRE DRIVE ST LOUIS MO 63112 TAMMY MCKIM CFO 3143611900 2023-05-10 1 TAMMY MCKIM 999009999 JENIFER L CHASE P01306883 5638884000 2023-05-10 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z THE MUNY TAMMY MCKIM 1 THEATER DRIVE ST LOUIS MO 63112 76425078 0 X WWW.MUNY.ORG X 1919 MO THE MUNY IS A NON-PROFIT 501(C)(3) ORGANIZATION WHOSE MISSION IS TO ENRICH LIVES BY PRODUCING EXCEPTIONAL MUSICAL THEATRE ACCESSIBLE TO ALL, CONTINUING ITS REMARKABLE TRADITION IN FOREST PARK. 58 56 804 111 213359 0 11721861 12899223 8688317 15680069 1949242 2931101 2284120 2234665 24643540 33745058 0 0 0 0 12181279 15013191 0 0 717848 7590949 11756853 19772228 26770044 4871312 6975014 124521689 117287799 23624636 20480826 100897053 96806973 THE MUNY IS A NON-PROFIT 501(C)(3) ORGANIZATION WHOSE MISSION IS TO ENRICH LIVES BY PRODUCING EXCEPTIONAL MUSICAL THEATRE ACCESSIBLE TO ALL, CONTINUING ITS REMARKABLE TRADITION IN FOREST PARK. 0 0 17566491 0 13583202 THE ORGANIZATION PROVIDED 7 THEATRICAL PERFORMANCES TO THE GENERAL PUBLIC IN AN OUTDOOR THEATER IN ST. LOUIS, MISSOURI. DURING THE SEASON, 331,005 PEOPLE ATTENDED 51 PERFORMANCES INCLUDING 74,358 ADMITTED TO THE TRADITIONAL FREE SEATS. 1546257 0 1883508 CONCESSIONS WHICH PROVIDE REFRESHMENTS AND SOUVENIRS FOR THE CONVENIENCE OF THEATRE PATRONS. 264016 0 213359 PROGRAMS ARE PRODUCED FOR EACH PERFORMANCE AND FUNDED THROUGH THE SALE OF ADVERTISING. 19376764 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 61 0 1 804 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 58 56 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X TAMMY MCKIM 3143611900 1 THEATRE DRIVE ST LOUIS MO 63112 BENJAMIN AKANDE MEMBER 1.00 X 0 0 0 MARY V ATKIN MEMBER 1.00 X 0 0 0 ANDREW S BAUR MEMBER 1.00 X 0 0 0 WARNER L BAXTER MEMBER 1.00 X 0 0 0 ANNA REBY BERTMAN MEMBER 1.00 X 0 0 0 SUZANNE S BRAUER MEMBER 1.00 X 0 0 0 EDWIN B BROADHURST III ASSISTANT TREASURER 1.00 X X 0 0 0 LOUIS A CELLA MEMBER 1.00 X 0 0 0 ROBERT J CIAPCIAK MEMBER 1.00 X 0 0 0 PARKER B CONDIE JR MEMBER 1.00 X 0 0 0 S BRYAN COOK FORMER MEMBER 1.00 X 0 0 0 CLARK S DAVIS MEMBER 1.00 X 0 0 0 DAVID N FARR MEMBER 1.00 X 0 0 0 STEVEN L FINERTY MEMBER 1.00 X 0 0 0 RAYMOND R FOURNIE FORMER MEMBER 1.00 X 0 0 0 JUNE MCALLISTER FOWLER SECRETARY 1.00 X X 0 0 0 RONALD A FROMM FORMER MEMBER 1.00 X 0 0 0 CHRISTOPHER GAGLIANO MEMBER 1.00 X 0 0 0 JASMINA HADZIALIC MEMBER 1.00 X 0 0 0 E DOUGLAS HARBISON MEMBER 1.00 X 0 0 0 TRACY E HART MEMBER 1.00 X 0 0 0 NANCY M HAWES MEMBER 1.00 X 0 0 0 ROBERT R HERMANN JR MEMBER 1.00 X 0 0 0 DAVID A HOGAN MEMBER 1.00 X 0 0 0 DAVID M HOLLO MEMBER 1.00 X 0 0 0 RICK HOLTON JR MEMBER 1.00 X 0 0 0 CELIA L HOSLER MEMBER 1.00 X 0 0 0 GREGORY A IKEN MEMBER 1.00 X 0 0 0 JOSEPH F IMBS III MEMBER 1.00 X 0 0 0 HOPE WELLES JERNAGAN MEMBER 1.00 X 0 0 0 STEVEN T JOHNSTON MEMBER 1.00 X 0 0 0 GRACE JONES MEMBER 1.00 X 0 0 0 OPAL M JONES MEMBER 1.00 X 0 0 0 ASHLEY B KEMPER MEMBER 1.00 X 0 0 0 TIMOTHY J KERTZ MEMBER 1.00 X 0 0 0 CHRISTOPHER A KOSTER MEMBER 1.00 X 0 0 0 JOHN W LEMKEMEIER VICE CHAIRMAN 1.00 X X 0 0 0 DAVIDA LICHTENSTEIN-GRINDSTAFF MEMBER 1.00 X 0 0 0 KATHRYN E LOVE MEMBER 1.00 X 0 0 0 MICHAEL LOYND MEMBER 1.00 X 0 0 0 W STEPHEN MARITZ MEMBER 1.00 X 0 0 0 DEREK L MARTIN MEMBER 1.00 X 0 0 0 RICHARD H MCCLURE MEMBER 1.00 X 0 0 0 ART J MCCOY MEMBER 1.00 X 0 0 0 MICHAEL P MCMILLAN ASSISTANT SECRETARY 1.00 X X 0 0 0 RICHARD L NIX JR MEMBER 1.00 X 0 0 0 HENRY B PFLAGER III MEMBER 1.00 X 0 0 0 KITTY MCDONNELL PIPOLI MEMBER 1.00 X 0 0 0 STEVEN C ROBERTS MEMBER 1.00 X 0 0 0 MARC R ROGERS FORMER MEMBER 1.00 X 0 0 0 WILLIAM N SCHEFFEL TREASURER 1.00 X X 0 0 0 ELIZABETH J SCHLESINGER MEMBER 1.00 X 0 0 0 STEPHANIE SCHNUCK MEMBER 1.00 X 0 0 0 TERRY E SCHNUCK MEMBER 1.00 X 0 0 0 SHERRY SISSAC MEMBER 1.00 X 0 0 0 MICHELE R SOWERS MEMBER 1.00 X 0 0 0 LUCIE N SPRINGMEYER MEMBER 1.00 X 0 0 0 MARY ANN SRENCO MEMBER 1.00 X 0 0 0 CORI CUNNANE STEBELMAN MEMBER 1.00 X 0 0 0 DAVID L STEWARD FORMER MEMBER 1.00 X 0 0 0 MARY STEWARD MEMBER 1.00 X 0 0 0 ELIZABETH J STROBLE FORMER MEMBER 1.00 X 0 0 0 JULIO F SUAREZ MEMBER 1.00 X 0 0 0 JAMES S TURLEY CHAIRMAN 1.00 X X 0 0 0 DENNIS M REAGAN FORMER PRESIDENT & CEO 40.00 X 549016 0 29129 KWOFE COLEMAN PRESIDENT & CEO 40.00 X 320833 0 6316 TAMMY MCKIM CHIEF FINANCIAL OFFICER 40.00 X 154578 0 7405 MICHAEL ISAACSON EXECUTIVE PRODUCER 40.00 X 350397 0 11350 TIM MCDONALD TECHNICAL DIRECTOR 40.00 X 176094 0 59328 VINCE GUYOTT ASSISTANT TECHNICAL DIRECTOR 40.00 X 114140 0 39642 SEAN SMITH DIRECTOR OF OPERATIONS 40.00 X 169942 0 9211 COURTNEY SIMMS DIRECTOR OF DEVELOPMENT 40.00 X 144815 0 12170 JOHN MEYER DIRECTOR OF HUMAN RESOURCE 40.00 X 136306 0 14595 2116121 0 189146 10 0 1 0 0 3292361 9606862 72720 12899223 TICKET SALES 711110 13583202 13583202 CONCESSIONS 722210 1883508 1883508 PROGRAM ADVERTISING 541800 213359 213359 15680069 624055 624055 3968 3968 100493 0 100493 100493 100493 44985824 1242 42680020 0 2305804 1242 2307046 2307046 PENSION RELATED ADJUSTMENT 900099 1279881 1279881 MISCELLANEOUS REVENUE 900099 507609 507609 TICKET HANDLING 561000 292764 292764 49950 49950 2130204 33745058 15713406 213359 4919070 1155758 759469 396289 10481765 7999182 1958891 523692 1269801 740087 524449 5265 1304799 692018 593646 19135 801068 607764 160688 32616 53011 53011 344948 344948 2350 2350 510575 510575 409796 147375 259959 2462 97360 97360 223897 204203 19694 29585 101 29484 276441 276441 2436815 1986779 450036 THEATRICAL PRODUCTION 4960418 4555965 403634 819 MDSE CONCESSION 703611 703611 REPAIRS & MAINTENANCE 671971 671971 OTHER EXPENSES 567652 1212 432581 133859 468423 468423 26770044 19376764 6675432 717848 716092 1544200 23210089 20055539 40499 2415886 168987 138365 77546191 20184326 58609093 57361865 39941926 33895678 1835003 1876266 124521689 117287799 22227156 20255288 1397480 225538 23624636 20480826 X 58916227 60847136 41980826 35959837 100897053 96806973 124521689 117287799 X 6975014 -11056993 -8101 X X 0 1 X 1 0 X 58043808 9979395 12446309 11721861 12899223 105090596 15458425 14828916 1743 8688317 15680069 54657470 73502233 24808311 12448052 20410178 28579292 159748066 4990974 684567 573796 255018 372082 6876437 0 4990974 684567 573796 255018 372082 6876437 152871629 559320 779116 535289 620127 728516 3222368 559320 779116 535289 620127 728516 3222368 54677 50053 0 0 0 104730 1176722 277668 199226 2269895 2130204 6053715 75292952 25915148 13182567 23300200 31438012 169128879 0.90390 0.89910 0.01910 0.01820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41608157 4519961 -8229243 110960 37787915 32888290 2801414 6023798 105345 41608157 29376341 803042 2806550 97643 32888290 26706814 1903162 830995 64630 29376341 14837128 10655359 1255348 41021 26706814 0.09446 0.78091 0.12463 0 0 65347476 15261434 50086042 9535218 3850017 5685201 2663497 1072875 1590622 57361865 ANNUITY PAYMENT LIABILITY 225538 225538 X 20916564 -11056993 -11056993 31973557 1771501 1771501 33745058 26286525 0 26286525 483519 483519 26770044 PART V, LINE 4: ENDOWMENT FUNDING IS VITAL TO OFF-SET ANY UNFORESEEN CIRCUMSTANCES AS WE WORK TO ACHIEVE STRATEGIC LONG-RANGE PLANS. IN THE EVENT THE ORGANIZATION EXPERIENCES A SURPLUS, WE WILL DESIGNATE INVESTMENT RETURNS IN SUPPORT OF SIGNIFICANT CAPITAL AND MAINTENANCE NEEDS OF OUR OVER 100 YEAR-OLD OUTDOOR MUSICAL THEATER. PART X, LINE 2: THE MUNICIPAL THEATRE ASSOCIATION OF ST. LOUIS (THE ASSOCIATION) IS ORGANIZED UNDER THE GENERAL NOT-FOR-PROFIT CORPORATION LAW OF THE STATE OF MISSOURI AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR ANY UNRELATED BUSINESS INCOME ACTIVITIES. THE ASSOCIATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH ASC 740, INCOME TAXES. ASC 740-10 ADDRESSES THE DETERMINATION OF HOW TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER ASC 740-10, THE ASSOCIATION MUST RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. ASC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, ACCOUNTING IN INTERIM PERIODS AND REQUIRES INCREASED DISCLOSURE. AT SEPTEMBER 30, 2022 AND 2021, THE ASSOCIATION DOES NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: PENSION RELATED ADJUSTMENT 1,279,881. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 8,101. EXPENSES INCLUDED WITH REVENUE FOR AUDIT PURPOSES 483,519. PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPENSES INCLUDED WITH REVENUE FOR AUDIT PURPOSES 483,519. X X X 0 0 0 0 0 0 0 1 0 DENNIS M REAGAN FORMER PRESIDENT & CEO 449016 0 100000 0 0 0 0 0 29129 0 578145 0 0 0 MICHAEL ISAACSON EXECUTIVE PRODUCER 300397 0 50000 0 0 0 0 0 11350 0 361747 0 0 0 KWOFE COLEMAN PRESIDENT & CEO 270833 0 50000 0 0 0 0 0 6316 0 327149 0 0 0 TIM MCDONALD TECHNICAL DIRECTOR 176094 0 0 0 0 0 32914 0 26414 0 235422 0 0 0 SEAN SMITH DIRECTOR OF OPERATIONS 144942 0 25000 0 0 0 0 0 9211 0 179153 0 0 0 TAMMY MCKIM CHIEF FINANCIAL OFFICER 139578 0 15000 0 0 0 0 0 7405 0 161983 0 0 0 COURTNEY SIMMS DIRECTOR OF DEVELOPMENT 143315 0 1500 0 0 0 0 0 12170 0 156985 0 0 0 VINCE GUYOTT ASSISTANT TECHNICAL DIRECTOR 114140 0 0 0 0 0 22521 0 17121 0 153782 0 0 0 JOHN MEYER DIRECTOR OF HUMAN RESOURCE 116306 0 20000 0 0 0 0 0 14595 0 150901 0 0 0 PART I, LINE 7 ANY NON-FIXED PAYMENTS ARE MADE AT THE DISCRETION OF THE PRESIDENT AND CEO BASED ON THE EMPLOYEE'S PERFORMANCE. AMEREN CORPORATION SEE BELOW IN PART V 206283 AMEREN CORPORATION PROVIDES ELECTRIC DELIVERY SERVICE TO THE MUNICIPAL THEATRE ASSOCIATION OF ST.LOUIS. 0 MONETA GROUP SEE BELOW IN PART V 22425 MONETA GROUP PROVIDES CONSULTANT/MANAGER SERVICE TO THE MUNICIPAL THEATRE ASSOCIATION OF ST. LOUIS. 0 FORM 990, SCHEDULE L, PART IV, COLUMN B: DESCRIPTION OF RELATIONSHIP - AMEREN CORPORATIONWARNER L. BAXTER SERVES AS A MEMBER OF THE MUNICIPAL THEATRE ASSOCIATION OF ST. LOUIS' BOARD AND IS THE CHAIRMAN, PRESIDENT, AND CEO OF AMEREN CORPORATION. FORM 990, SCHEDULE L, PART IV, COLUMN B: DESCRIPTION OF RELATIONSHIP - MONETA GROUPSTEVEN L. FINERTY SERVES AS A MEMBER OF THE MUNICIPAL THEATREASSOCIATION OF ST. LOUIS' BOARD AND IS A PARTNER OF MONETA GROUP. X 5 72720 FAIR MARKET VALUE 0 0 1 1 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS ON THIS LINE. PART I, LINE 32B: THE MUNICIPAL THEATRE ASSOCIATION OF ST. LOUIS USES EDWARD JONES TO LIQUIDATE MARKETABLE SECURITIES. FORM 990, PART VI, SECTION A, LINE 2 ANNA BERTMAN HAS BUSINESS RELATIONSHIPS WITH ANDREW BAUR, STEVEN JOHNSTON, W. STEPHEN MARITZ, STEPHANIE SCHNUCK, AND JAMES S. TURLEY. S. BRYAN COOK HAS BUSINESS RELATIONSHIPS WITH ROBERT R. HERMANN JR AND RICHARD MCCLURE. RAYMOND FOURNIE HAS A BUSINESS RELATIONSHIP WITH GREGORY IKEN. ROBERT HERMANN JR. HAS A BUSINES RELATIONSHIP WITH RICK HOLTON JR. TERRY SCHNUCK HAS A BUSINESS RELATIONSHIP WITH STEPHANIE SCHNUCK. DAVID STEWARD HAS BUSINESS RELATIONSHIPS WITH WARNER BAXTER, ROBERT CIAPCIAK, DAVID FARR, ASHLEY KEMPER, JUNE MCALLISTER-FOWLER, RICHARD MCCLURE, AND MICHAEL MCMILLAN. ELIZABETH J. STROBLE HAS BUSINESS RELATIONSHIPS WITH CLARK DAVIS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO AND THE PRESIDENT/CEO. A COPY IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE MUNICIPAL THEATRE ASSOCIATION OF ST. LOUIS' CONFLICT OF INTEREST POLICY COVERS INTERESTED PERSONS DEFINED AS KEY EMPLOYEES, MEMBERS OF THE BOARD OF DIRECTORS, OR ANY MEMBER OF A COMMITTEE WHICH HAS BEEN DELEGATED POWER TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. INTERESTED PERSONS MUST DISCLOSE TO THE BOARD ALL MATERIAL FACTS CONCERNING THE POSSIBLE EXISTENCE OF A CONFLICT OF INTEREST. EACH DISCLOSURE SHALL BE FURNISHED TO MEMBERS OF THE AUDIT COMMITTEE AUTHORIZED TO REVIEW POTENTIAL CONFLICTS OF INTEREST. IT SHALL BE THE RESPONSIBILITY OF THE COMMITTEE TO REVIEW AND EVALUATE THE POTENTIAL CONFLICT AND TAKE ANY ACTION WHICH MAY BE NECESSARY OR DESIRABLE IN VIEW OF DISCLOSURE. THE INTERESTED PERSON SHALL NOT ATTEND THE MEETING OF THE COMMITTEE AT WHICH THE POTENTIAL CONFLICT WILL BE DISCUSSED AND ACTED UPON, UNLESS REQUESTED BY THE COMMITTEE CHAIR TO DO SO. IF THE INTERESTED PERSON IS REQUESTED TO ATTEND THE MEETING, HE OR SHE SHALL NOT PARTICIPATE IN OR BE PRESENT DURING ANY DISCUSSION REGARDING THE POTENTIAL CONFLICT, EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. THE INTERESTED PERSON MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT WHEN THE VOTE IS TAKEN. THE VOTE OF A MAJORITY OF THE COMMITTEE MEMBERS AND CONSTITUTING A QUORUM, AFTER REACHING A DECISION REGARDING WHETHER THE POTENTIAL CONFLICT, CONTRACT, TRANSACTION OR RELATIONSHIP IS DEEMED APPROPRIATE AND FAIR TO THE ORGANIZATION, WILL BE REQUIRED FOR APPROVAL. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE MATTER MAY BE SUBJECT TO FURTHER AUTHORIZATION BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE AS MAY BE DEEMED NECESSARY OR DESIRABLE IN PARTICULAR CIRCUMSTANCES. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE MEETS ANNUALLY TO DETERMINE AND APPROVE THE CEO'S COMPENSATION. THEY REVIEW THE CEO'S PAST COMPENSATION HISTORY AND ALSO COMPARE IT TO OTHER CEOS IN SIMILAR AREAS IN THE MOST CURRENT YEAR AVAILABLE. MINUTES FROM THESE MEETINGS ARE KEPT AND PROVIDED TO PAYROLL FOR PAYMENTS TO BE MADE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -8,101. FORM 990, PART XII, LINE 2C: THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR TAX YEAR.