2021-05-03T14:40:19-05:00 2020-06-30 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2019-07-01 310897638 VICTORIA THEATRE ASSOCIATION VICT 9372287591 138 NORTH MAIN STREET DAYTON OH 45402 DAVID SCHRODI CFO 9372287591 2021-04-29 1 MELESSA L BEHYMER P01380154 9372235247 2021-04-27 2019 2022-09-23 18:48:47Z DAVID SCHRODI 138 NORTH MAIN ST DAYTON OH 45402 10549490 0 X WWW.VICTORIATHEATRE.COM,SCHUSTERCENTER.COM X 1976 OH THEATRE, FILM, AND OTHER PRODUCTIONS FOR THE EDUCATION AND ENJOYMENT OF THE DAYTON COMMUNITY. 15 15 229 582 839264 0 2153872 2241169 9864811 6874391 3107 375 342087 -34046 12363877 9081889 0 0 0 0 3788750 3359759 37256 33841 649195 9910748 8540777 13736754 11934377 -1372877 -2852488 23906165 23474385 22970611 25288323 935554 -1813938 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 9797643 6001456 PRESENTATION OF THEATRE, FILM, AND OTHER PRODUCTIONS 9797643 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 97 0 1 229 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 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 CASSIE B BARLOW PHD BOARD OF DIRECTORS 1.00 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 JOHN RHODES BOARD OF DIRECTORS 1.00 X 0 0 0 PATTI L STOLL BOARD OF DIRECTORS 1.00 X 0 0 0 MONTE L SALSMAN BOARD OF DIRECTORS 1.00 X 0 0 0 RODNEY VEAL 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 234932 0 22613 DAVID SCHRODI CFO 40.00 X 145510 0 15616 380442 0 38229 2 0 1 0 JUMAMOSI TOUR LIMITED 1501 BROADWAY SUITE 1614 NEW YORK NY 10036 SHOW PRODUCERS 546784 IATSE #66 PO BOX 75 DAYTON OH 45401 UNION LABOR 542721 RENT AT 20 LLC 42 MAPLE STREET SECOND FLOOR SUMMIT NJ 07901 SHOW PRODUCERS 381598 OOTI TOURING LLC 7135 MINSTREL WAY SET 105 COLUMBIA MD 21045 SHOW PRODUCERS 324236 SBSP TOURING LLC 7135 MINSTREL WAY SET 105 COLUMBIA MD 21045 SHOW PRODUCERS 316022 5 339911 1901258 148436 2241169 TICKET SALES 711110 3474029 3474029 PARKING INCOME 812930 1503758 247453 1256305 STAGE RENTAL 711110 919031 919031 TICKET CENTER 711110 877866 877866 ADVERTISING 541800 40571 40571 59136 59136 6874391 375 375 73395 149620 -76225 -76225 -76225 946197 1317981 -371784 9603 -381387 PRESERVATION FEES 900099 391766 391766 MISCELLANEOUS 900099 22197 22197 413963 9081889 6001456 839264 0 441922 42548 356826 42548 2362111 1870031 221414 270666 233523 208741 21047 3735 322203 200798 95463 25942 918968 733053 181999 3916 25166 25166 73350 73350 33841 33841 839967 825685 14282 18655 8965 6071 3619 389873 138518 250718 637 1199137 1190676 7821 640 65820 31845 22576 11399 6413 4140 2048 225 24243 24243 654741 562927 91534 280 158022 130134 27888 PRODUCTION COSTS 2747054 2747054 REPAIRS & MAINTENANCE 487828 466228 21600 TAXES 449825 449825 ALL OTHER EXPENSES 405176 106930 72730 225516 76539 55302 9288 11949 11934377 9797643 1487539 649195 251755 1121991 1709086 692841 13512151 13823796 66759 17438 352423 117103 23895744 20426952 3164865 3468792 4849126 4232424 23906165 23474385 19202908 20406850 3705138 3096108 62565 1785365 22970611 25288323 X -154676 -2076212 1090230 262274 935554 -1813938 23906165 23474385 X -2852488 102996 X X 0 1 X 1 0 X 3337331 2472047 2573242 2153872 2241169 12777661 14830630 12029897 13730395 11496775 7820588 59908285 18167961 14501944 16303637 13650647 10061757 72685946 0 0 0 72685946 256388 101497 107599 100967 73770 640221 256388 101497 107599 100967 73770 640221 549694 476369 549747 585978 413963 2575751 18974043 15079810 16960983 14337592 10549490 75901918 0.95760 0.96090 0.00840 0.00730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4744382 30733 117709 714856 30536 4147432 8320023 369133 344933 4247812 41895 4744382 7034142 1106000 718535 494748 43906 8320023 5570247 1031804 689390 215420 41879 7034142 4037021 1721634 -153867 34541 5570247 0.93680 0.06320 0.00000 1 0 15784843 15427144 357699 1433287 222832 1210455 4875845 3656288 1219557 1801769 1120688 681081 3468792 SECURITIES AND OTHER INVESTMENTS 4232424 F 4232424 CAPITAL LEASES AND DEPOSITS 41475 SBA - PPP LOAN 743900 LINE OF CREDIT 999990 1785365 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 $6,040,685 AND $6,130,461 AVAILABLE FOR CARRYFORWARD TO OFFSET FUTURE TAXES AT JUNE 30, 2020 AND 2019. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ASSOCIATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ASSOCIATION'S EXEMPT STATUS IN JEOPARDY AS OF JUNE 30, 2020. X X X X X 1 BENEFACTOR GROUP 450 S FRONT STREET COLUMBUS OH 43215 CONSULTING 0 439310 27061 412249 439310 27061 412249 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 210385 0 24300 0 247 0 7048 0 15565 0 257545 0 0 0 DAVID SCHRODI CFO 138420 0 6921 0 169 0 4365 0 11251 0 161126 0 0 0 PATTI STOLL BOARD MEMBER 17194 CAPITAL LEASE 0 PATTI STOLL BOARD MEMBER 24243 LINE OF CREDIT 0 MARK KEETON BOARD MEMBER 2581 REBRANDING MERCHANDISE 0 WENDOLYN W LEWIS BOARD MEMBER 8202 REBRANDING MERCHANDISE 0 X ADVERTISING 16 100106 VENDOR INVOICE X PROFESSIONAL SERVICES 13 45677 VENDOR INVOICE X PROMOTIONAL PRODUCTS 1 2652 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 XI, LINE 9: CHANGE IN VALUE IN BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS 86,638. NPV OF PLEDGES 15,458. 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 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 ARTS CENTER FOUNDATION D 381964 FMV ARTS CENTER FOUNDATION P 696848 FMV