WANG THEATRE INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
WANG THEATRE INC (EIN 04-3317597)
Tax period
2017-06-01 to 2018-05-31
Filed
2019-04-10
IRS object ID
201921009349300142
Schema version
2017v2.3
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

FieldValueIRS element (for citing)
Return2019-04-10T14:31:40-05:00ReturnTs
Tax Period End2018-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042571780PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ALEXANDER ARONSON FINNING & CO PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line150 WASHINGTON STREETAddressLine1Txt
CityWESTBOROUGHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01581ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043317597EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WANG THEATRE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWANGBusinessNameControlTxt
Phone6174829393PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1270 TREMONT STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02116ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSIAH A SPAULDING JRPersonNm
Person TitlePRESIDENT & CEOPersonTitleTxt
Phone6174829393PhoneNum
Signature2019-04-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOYCE RIPIANZI CPAPreparerPersonNm
PTINP00548581PTIN
Phone5083669100PhoneNum
Preparation2019-03-18PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address64.238.141.162IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-04-04IPDt
IP Tm16:06:30IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdCDA562E6DAC2CC7CC755C0977A975D1CEE6F790DAtSubmissionCreationDeviceId
At Submission Filing Device IdD0D11AF730C84EA989067D997D1D7D43B936B30FAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSIAH A SPAULDING JRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1270 TREMONT STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02116ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$21,968,439GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BOCHCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1996FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE ARTS PROGRAMMING TO THE GENERAL PUBLIC AND PRESERVATION OF THE WANG THEATRE.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee391TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$19,064,864PYProgramServiceRevenueAmt
CY Program Service Revenue$21,602,280CYProgramServiceRevenueAmt
PY Investment Income$40PYInvestmentIncomeAmt
CY Investment Income$566CYInvestmentIncomeAmt
PY Other Revenue$354,562PYOtherRevenueAmt
CY Other Revenue$365,593CYOtherRevenueAmt
PY Total Revenue$19,419,466PYTotalRevenueAmt
CY Total Revenue$21,968,439CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,870,616PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,512,466CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$16,841,367PYOtherExpensesAmt
CY Other Expenses$19,675,770CYOtherExpensesAmt
PY Total Expenses$21,711,983PYTotalExpensesAmt
CY Total Expenses$24,188,236CYTotalExpensesAmt
PY Revenues Less Expenses-$2,292,517PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,219,797CYRevenuesLessExpensesAmt
Total Assets BOY$14,429,347TotalAssetsBOYAmt
Total Assets EOY$16,236,570TotalAssetsEOYAmt
Total Liabilities BOY$9,027,949TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,054,969TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,401,398NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,181,601NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE ARTS PROGRAMMING TO THE GENERAL PUBLIC AND PRESERVATION OF THE WANG THEATRE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$23,124,705ExpenseAmt
Revenue$21,967,873RevenueAmt
DescPRESENTATION OF MUSIC, BROADWAY, OPERA, DANCE, COMEDY AND OTHER PERFORMING ARTS TO THE GENERAL PUBLIC.Desc
Total Program Service Expenses$23,124,705TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document29IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee391EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOHN F PERKINS CFOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6174829393PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1270 TREMONT STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02116ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
MARK WELD
TRUSTEE/CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
COURTNEY WANG
VICE-CHAIRMAN/TRUSTEE1.00Yes (X)Yes (X)$0$0$0
DAVID BALTER
VICE-CHAIRMAN/TRUSTEE1.00Yes (X)Yes (X)$0$0$0
JEFFREY S MCCORMICK
VICE-CHAIRMAN/TRUSTEE1.00Yes (X)Yes (X)$0$0$0
ELLIOT M SURKIN
CLERK/TRUSTEE1.00Yes (X)Yes (X)$0$0$0
MARK MCHUGH
TREASURER/TRUSTEE1.00Yes (X)Yes (X)$0$0$0
JOSIAH A SPAULDING JR
PRESIDENT & CEO/TRUSTEE40.00Yes (X)Yes (X)$0$500,948$56,720
JOHN F PERKINS
CFO40.00Yes (X)$0$189,602$35,108
MICHAEL SZCZEPKOWSKI
VICE PRESIDENT & GEN MGR40.00$0$202,052$40,467Yes (X)
LISA MUISE
CONTROLLER40.00$0$129,408$9,564Yes (X)
SUSAN DAHLING SULLIVAN
CHIEF OF STAFF40.00$0$113,958$3,419Yes (X)
COREY EVANS
SENIOR DIRECTOR OF EDUCATION40.00$0$103,969$32,236Yes (X)
ANNE TAYLOR
SENIOR EXECUTIVE ASSISTANT40.00$0$104,056$14,390Yes (X)
ERIC NEILL
DIRECTOR OF THEATRE OPERATIONS40.00$0$102,909$39,638Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,446,902TotReportableCompRltdOrgAmt
Total Other Compensation$231,542TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
GUARDIAN SECURITY & PROTECTION
50 STRAWBERRY LANECANTONMA02021SECURITY SERVICES$375,639
CLEANCO MAINTENANCE CORP
318 BEAR HILL ROAD SUITE 8WALTHAMMA02451FACILITY CLEANING$363,434
DREAM BIG
11 MOUNTAIN ROADLEXINGTONMA02420MARKETING CONSULTING$172,250
ALL CINEMA
120 LAUREL ROAD SUITE A1E NORTHPORTNY11731LIGHTING CONTRACTOR$116,733
CENTERPLATE
270 TREMONT STREETBOSTONMA02116CONCESSION SERVICES$112,323
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BOX OFFICE RECEIPTS711110$16,006,675$16,006,675
THEATRE OPERATIONS711110$3,864,641$3,864,641
CONCESSIONS INCOME722210$669,756$669,756
SURCHARGE INCOME900099$552,758$552,758
THEATRE RENTAL/FUNCTIONS711110$508,450$508,450
FieldValueIRS element (for citing)
Total Program Service Revenue$21,602,280TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$566TotalRevenueColumnAmt
Exclusion$566ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMANAGEMENT FEE INCOMEDesc
Business900099BusinessCd
Total Revenue Column$365,593TotalRevenueColumnAmt
Related Or Exempt Func Income$365,593RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$365,593OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,968,439TotalRevenueColumnAmt
Related Or Exempt Func Income$21,967,873RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$566ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$244,806TotalAmt
Program Services$244,806ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,259,961TotalAmt
Program Services$3,259,961ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$266,553TotalAmt
Program Services$266,553ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$393,447TotalAmt
Program Services$393,447ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$347,699TotalAmt
Program Services$347,699ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$127,224TotalAmt
Management And General$127,224ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$30,525TotalAmt
Management And General$30,525ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$27,713TotalAmt
Program Services$7,200ProgramServicesAmt
Management And General$20,513ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,582,090TotalAmt
Program Services$1,573,396ProgramServicesAmt
Management And General$8,694ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$26,509TotalAmt
Program Services$1,196ProgramServicesAmt
Management And General$25,313ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$154,344TotalAmt
Program Services$154,344ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$293,861TotalAmt
Program Services$293,861ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,794TotalAmt
Program Services$2,487ProgramServicesAmt
Management And General$4,307ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$7,365TotalAmt
Program Services$1,819ProgramServicesAmt
Management And General$5,546ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,037,095TotalAmt
Program Services$1,037,095ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$195,737TotalAmt
Program Services$195,737ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
THIRD PARTY PRESENTERS$9,032,866$9,032,866
THEATER OPERATIONS$2,782,323$2,779,601$2,722
ARTIST FEES$2,653,698$2,653,698
MANAGEMENT FEES$794,022$60,055$733,967

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$923,604TotalAmt
Program Services$818,884ProgramServicesAmt
Management And General$104,720ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$24,188,236TotalAmt
Program Services$23,124,705ProgramServicesAmt
Management And General$1,063,531ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,392,373BOYAmt
EOY$5,870,269EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$462,885BOYAmt
EOY$600,593EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$206,962BOYAmt
EOY$414,794EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$30,790,614LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$21,439,700LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$10,367,127BOYAmt
EOY$9,350,914EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$14,429,347BOYAmt
EOY$16,236,570EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,614,898BOYAmt
EOY$2,670,556EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,427,083BOYAmt
EOY$6,296,728EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,985,968BOYAmt
EOY$4,087,685EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,027,949BOYAmt
EOY$13,054,969EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,401,398BOYAmt
EOY$3,181,601EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,401,398BOYAmt
EOY$3,181,601EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,429,347BOYAmt
EOY$16,236,570EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,219,797ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1THE WANG CNTR FOR THE PERFORMING ARTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN510197209EIN
Organization Type7OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$794,023SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$794,023SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$28,932,189OtherCostOrOtherBasisAmt
Depreciation$20,024,919DepreciationAmt
Book Value$8,907,270BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,122,651OtherCostOrOtherBasisAmt
Depreciation$926,660DepreciationAmt
Book Value$195,991BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$735,774OtherCostOrOtherBasisAmt
Depreciation$488,121DepreciationAmt
Book Value$247,653BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$9,350,914TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO RELATED PARTIESDesc
Amt$4,087,685Amt
FieldValueIRS element (for citing)
Total Liability$4,087,685TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$21,968,439TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$21,968,439RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$21,968,439TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$24,188,236TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$24,188,236ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$24,188,236TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE WANG CENTER FOR THE PERFORMING ARTS, D/B/A BOCH CENTER ("CENTER") AND ITS SUBSIDIARIES, ARE NOT-FOR-PROFIT ORGANIZATIONS AS DESCRIBED UNDER INTERNAL REVENUE CODE ("IRC CODE") SECTION 501(C)(3) THAT ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE CODE SECTION 501(A) AND ARE ALSO EXEMPT FROM PRIVATE FOUNDATION STATUS UNDER IRC SECTIONS 509(A)(1) AND 509(A)(3), RESPECTIVELY. THE CENTER HAS IMPLEMENTED THE GUIDANCE FOR INCOME TAXES IN ACCORDANCE WITH ASC TOPIC 740, AS IT RELATES TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE TREATMENT OF THE CENTER'S POSITION OF ACCOUNTING FOR INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS. THE GUIDANCE ALSO PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN THE TAX RETURN. IN ADDITION, IT PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE CENTER HAS IDENTIFIED NO UNCERTAIN TAX POSITIONS AS OF MAY 31, 2018 OR 2017. WITH FEW EXCEPTIONS, THE CENTER IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2015.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Housing Allowance Or ResidenceYes (X)HousingAllowanceOrResidenceInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation Required0SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JOSIAH A SPAULDING JR
PRESIDENT & CEO/TRUSTEE$0$441,998$0$0$0$58,950$0$8,341$0$48,380$0$557,669$0$0
JOHN F PERKINS
CFO$0$187,802$0$0$0$1,800$0$6,032$0$29,075$0$224,709$0$0
MICHAEL SZCZEPKOWSKI
VICE PRESIDENT & GEN MGR$0$201,536$0$0$0$516$0$6,573$0$33,893$0$242,518$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 1ADURING THE YEAR ENDED MAY 31, 2018 THE WANG CENTER FOR THE PERFORMING ARTS, INC. ("CENTER") PAID A HOUSING ALLOWANCE TO ITS PRESIDENT & CEO IN THE AMOUNT OF $2,813.77 PER MONTH.
PART I, LINE 3THE CEO IS COMPENSATED BY THE WANG CENTER FOR THE PERFORMING ARTS, INC. ("CENTER"), A CONTROLLING ORGANIZATION. THE COMPENSATION COMMITTEE WHICH CONSISTS OF THE OFFICERS OF THE BOARD PERIODICALLY ASSEMBLES AND EVALUATES COMPARABILITY DATA IN ORDER TO DETERMINE THE COMPETITIVENESS OF THE TOTAL COMPENSATION PAID TO THE CEO. THE COMMITTEE MAINTAINS CONTEMPORANEOUS DOCUMENTATION OF ITS DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS FOR THE CEO.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FINANCE COMMITTEE REVIEWS THE FORM 990 DISCLOSURES FOR ACCURACY AND COMPLIANCE WITH ORGANIZATIONAL POLICIES. A FINAL COPY OF THE FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CEACH DIRECTOR, OVERSEER OR PRINCIPAL OFFICER OF THE CENTER ANNUALLY SIGNS A STATEMENT REGARDING CONFLICTS OF INTEREST IN FORM SATISFACTORY TO THE BOARD. SUCH STATEMENTS WITH LIMITATIONS: 1. AFFIRM THAT THE PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY AND AGREES TO COMPLY WITH IT; AND 2. DISCLOSE TO THE BOARD: A. THE NAME OF EACH ENTITY, FOR-PROFIT AND NON-PROFIT, (OTHER THAN THE CENTER OR ANY CHARITABLE ORGANIZATION OWNED OR CONTROLLED, DIRECTLY OR INDIRECTLY, BY THE CENTER) WHICH THE PERSON SERVES AS AN OFFICER, DIRECTOR, TRUSTEE, MANAGER, GENERAL PARTNER OR EMPLOYEE AND THE PERSON'S POSITION AT EACH SUCH ENTITY; B. WHETHER THE PERSON (OR ANY FAMILY MEMBER, OTHER INDIVIDUAL OR ENTITY DEEMED AN "INSIDER" BY VIRTUE OF A RELATIONSHIP WITH THE PERSON) HAS, AT SUCH TIME, A CONFLICT OF INTEREST; AND, C. ALL MATERIAL FACTS RELATING TO ANY SUCH CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15THE OFFICERS OF THE BOARD SERVE AS THE MEMBERS OF THE COMPENSATION COMMITTEE OF THE WANG CENTER FOR THE PERFORMING ARTS, INC. THE COMMITTEE IS RESPONSIBLE FOR DEVELOPING AN OVERALL PHILOSOPHY FOR THE ORGANIZATION'S COMPENSATION PROGRAMS APPLICABLE TO OFFICERS AND EMPLOYEES. THE COMMITTEE MAY SEEK ADVISEMENT AND COUNSEL FROM PROFESSIONALS WITH EXPERTISE IN COMPENSATION ARRANGEMENTS FOR U.S. BASED NON-PROFIT TAX EXEMPT CORPORATIONS. ACTING AS MEMBER OF THE COMPENSATION COMMITTEE, THE OFFICERS ARE REQUIRED TO PARTICIPATE AS FOLLOWS: *TO ANNUALLY REVIEW WITH THE BOARD AND CEO THE POSITION DESCRIPTION FOR THE CEO AND RECOMMEND ANY CHANGES TO THE BOARD FOR CONSIDERATION. *TO RECOMMEND APPROPRIATE ELEMENTS OF COMPENSATION OF THE CEO. *TO ESTABLISH THE GOALS AND OBJECTIVES OF THE CEO, TO ANNUALLY REVIEW THE PERFORMANCE OF THE CEO RELATIVE TO THE INSTITUTION'S GOALS AND OBJECTIVES FOR THE PURPOSE OF DETERMINING THE COMPENSATION OF THE CEO, AND TO EVALUATE THE CEO'S PERFORMANCE IN LIGHT OF THOSE STRATEGIC GOALS AND OBJECTIVES. *TO MAKE RECOMMENDATIONS TO THE BOARD BASED ON THIS EVALUATION. *TO ANNUALLY REVIEW THE RECOMMENDATIONS OF THE CEO CONCERNING OVERALL COMPENSATION AND OTHER CONDITIONS OF EMPLOYMENT OF THE CENTER'S SENIOR OFFICERS AND SATISFY ITSELF THAT THE OVERALL COMPENSATION IS IN ACCORDANCE WITH THE BUSINESS PLAN OF THE INSTITUTION AND WITH GENERALLY ACCEPTED COMPENSATION LEVELS FOR COMPARABLE BUSINESSES. *TO CONDUCT PERIODIC REVIEWS OF THE INCENTIVE PLANS OF THE CENTER WHICH MAY BE IN PLACE FROM TIME TO TIME, AND SUBMIT RECOMMENDATIONS WITH RESPECT TO ANY AMENDMENTS TO, OR ANY PROPOSED AWARDS UNDER, SUCH PLANS TO THE BOARD ON ALL OTHER INCENTIVE COMPENSATION PLANS. *TO ASSIST THE BOARD IN CONNECTION WITH ISSUES RELATING TO SUCCESSION PLANNING, INCLUDING APPOINTING, TRAINING AND MONITORING THE DEVELOPMENT AND PERFORMANCE OF THE SENIOR OFFICERS OF THE CENTER. *THE COMMITTEE WILL OVERSEE REGULATORY COMPLIANCE AND INCLUDE AN ANNUAL REVIEW OF ALL ELEMENTS OF OFFICER COMPENSATION AND RECOMMEND DOCUMENTATION AND APPROVAL BY THE FULL BOARD IN A MANNER THAT IS DESIGNED TO QUALIFY FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS UNDER LAWS AND REGULATIONS APPLICABLE TO NON-PROFIT ORGANIZATIONS. *TO ASSEMBLE AND EVALUATE COMPARATIVE DATA BY OBTAINING, REVIEWING AND ASSIMILATING COMPARABLE COMPENSATION DATA WITH RESPECT TO CEO AND OFFICER LEVEL COMPENSATION POLICES FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS FOR ORGANIZATIONS OF COMPARABLE SIZE, GEOGRAPHIC LOCATION, COMMUNITY PRESENCE, INDUSTRY AND OTHER RELEVANT FACTORS. SUCH COMPARATIVE DATA SHALL BE SHARED WITH AND DISCUSSED BY THE FULL BOARD. *TO REVIEW AND ADVISE THE FULL BOARD ON ANY PROPOSED EMPLOYMENT AGREEMENT WITH, AND ANY PROPOSED SEVERANCE OR RETENTION PLANS OR AGREEMENTS APPLICABLE TO, ANY OFFICER OF THE INSTITUTION. IN ADDITION, THE COMMITTEE SHALL REVIEW AND ADVISE WITH RESPECT TO ANY SEVERANCE OR OTHER TERMINATION PAYMENTS PROPOSED TO BE MADE TO ANY SENIOR LEVEL OFFICER OF THE ORGANIZATION. *THE COMMITTEE WILL REPORT ITS ACTIVITIES TO THE BOARD IN SUCH MANNER AND SUCH TIMES AS THE COMMITTEE OR THE BOARD DEEM APPROPRIATE. *THE COMMITTEE WILL MAINTAIN CONTEMPORANEOUS DOCUMENTATION OF ITS DELIBERATIONS AND DECISIONS REGARDING COMPENSATION ARRANGEMENTS FOR THE CEO AND OTHER SENIOR OFFICERS OF THE CENTER.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
PART XII LINE 2C: COMMITTEETHE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND ITS FINANCIAL STATEMENTS AND SELECTION OF ITS INDEPENDENT ACCOUNTANTS. THIS PROCESS HAS NOT CHANGED DURING THE YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
THE WANG CENTER FOR THE PERFORMING ARTS INC
270 TREMONT STREETBOSTONMA02116510197209ARTS AND EDUCATION PROGRAMMINGMA501(C)(3)LINE 7N/A0
TREMONT THEATRE INC
270 TREMONT STREETBOSTONMA02116043317590ARTS PROGRAMMINGMA501(C)(3)LINE 11A, I0THE WANG CENTER FOR THE PERFORMING ARTS INC
WANG CENTER PRODUCTIONS INC
270 TREMONT STREETBOSTONMA02116043317595ARTS PROGRAMMINGMA501(C)(3)LINE 11A, I0THE WANG CENTER FOR THE PERFORMING ARTS INC
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmt
TREMONT THEATRE INC
L$292,475
THE WANG CENTER FOR THE PERFORMING ARTS INC
L$73,119
THE WANG CENTER FOR THE PERFORMING ARTS INC
M$794,023

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE R, PART V, LINE 2:FormAndLineReferenceDesc
ExplanationAMOUNTS INCLUDED AND DISCLOSED IN TRANSACTION TYPES L AND M ABOVE INCLUDED COMPONENTS OF LINES N, O, P AND Q. FOR TRANSACTION TYPES R AND S, THE RELATED PARTIES TRANSFER CASH BETWEEN ENTITITES ON AN AS NEEDED BASIS.ExplanationTxt

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