2015-03-31T20:33:23-05:00 2014-08-31 271155496 ROBERT LEE & ASSOCIATES LLP 226 AIRPORT PARKWAY SAN JOSE CA 95110 990 2013-09-01 237235146 SAN JOSE CHILDREN'S MUSICAL THEATER SANJ 4082885437 1401 PARKMOOR AVENUE NO 100 SAN JOSE CA 95126 MICHAEL MILLER MANAGING DIRECTOR 4082885437 2015-03-18 1 SCOTT R SMEAD P01208759 4088556770 2013 2016-03-07 17:11:31Z MICHAEL MILLER 1401 PARKMOOR AVENUE NO 100 SAN JOSE CA 95126 2379480 0 X WWW.CMTSJ.ORG X 1968 CA TO TRAIN AND EDUCATE TODAY'S YOUTH THROUGH MUSICAL THEATER, TO SET AND ACHIEVE HIGH ARTISTIC AND PERSONAL GOALS, AND TO INSPIRE THEM TO BECOME EXEMPLARY ARTISTS, PATRONS AND CITIZENS OF TOMORROW. 19 17 43 380 0 0 688690 748504 1345318 1489797 0 0 208835 48291 2242843 2286592 0 0 0 0 1151984 1102279 0 0 199299 1266968 1099248 2418952 2201527 -176109 85065 491596 627583 170350 221272 321246 406311 TO TRAIN AND EDUCATE TODAY'S YOUTH THROUGH MUSICAL THEATER, TO SET AND ACHIEVE HIGH ARTISTIC AND PERSONAL GOALS, AND TO INSPRIE THEM TO BECOME EXEMPLARY ARTISTS, PATRONS AND CITIZENS OF TOMORROW. 0 0 1577079 895386 THEATRICAL PRODUCTIONS - QUALITY PROFESSIONAL CHILDREN'S MUSICAL THEATER ENTERTAINMENT FOR YOUTH WITH A 46 YEAR TRADITION OF ACCEPTING ALL WHO AUDITION. THE ORGANIZATION PRODUCED 10 SHOWS/107 PERFORMANCES DURING THE YEAR ENDED AUGUST 31, 2014: WIZARD OF OZ, WHITE CHRISTMAS, PIRATES OF PENZANCE, SHREK THE MUSICAL, MONTY PYTHON'S SPAMALOT, YOU'RE A GOOD MAN, CHARLIE BROWN, CATS, OKLAHOMA, SIDE SHOW AND DISNEY'S JUNGLE BOOK. MORE THAN 1,000 ACTORS PARTICIPATED IN THESE PRODUCTIONS ENTERTAINING MORE THAN 35,100 AUDIENCE MEMBERS. 217779 594411 OUT REACH: PROVIDING YEAR ROUND ARTS EDUCATION CLASSES, RANGING FROM THE BASICS TO MASTERS FOR STUDENTS FROM AGES 6 TO YOUNG ADULTS. THE ORGANIZATION OFFERS SUMMER CAMPS. EXCLUSIVE ONE-TIME- ONLY LECTURES, WORKSHOPS, SEMINARS, SPECIAL EVENTS, AND MORE; PRESENTED BY VARIOUS GUEST ARTISTS WHO ARE WORKING PROFESSIONALS IN THE FIELD OF PERFORMING ARTS. 1794858 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 103 0 1 43 1 0 0 0 0 0 1 1 0 0 0 0 X 19 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X LAKSHMI PARIGE 4082885437 1401 PARKMOOR AVENUE SAN JOSE CA 95126 RICK BALLARD CHAIR 4.00 X 0 0 0 JOY OSBORNE VICE CHAIR 1.00 X 0 0 0 KAREN SCHNEIDER TREASURER 1.00 X 0 0 0 HARVARD SUNG SECRETARY 1.00 X 0 0 0 CHRISTINE BURROUGHS AT LARGE 1.00 X 0 0 0 SCOTT CANALI AT LARGE 0.50 X 0 0 0 TOM CONSTANTINO AT LARGE 0.50 X 0 0 0 TOM COTTON AT LARGE 0.50 X 0 0 0 MARY CURTIS AT LARGE 2.00 X 0 0 0 SANDY LANOIE AT LARGE 1.00 X 0 0 0 JESS GUTIERREZ AT LARGE 1.00 X 0 0 0 MICHAEL MULCAHY AT LARGE 1.00 X 0 0 0 HELEN OWEN AT LARGE 0.50 X 0 0 0 EDDIE OWEN AT LARGE 0.50 X 0 0 0 ANN SKEET AT LARGE 2.00 X 0 0 0 STEVE JACKMAN AT LARGE 1.00 X 0 0 0 MICHAEL PEREIRA AT LARGE 0.50 X 0 0 0 MICHAEL MILLER MANAGING DIRECTOR 40.00 X X 131025 0 6564 KEVIN HAUGE ARTISTIC DIRECTOR 40.00 X X 138555 0 2739 269580 0 9303 2 0 0 0 0 33500 134023 580981 750 748504 ADMISSIONS 711110 707671 707671 PROGRAM FEES 711110 594411 594411 COSTUMES & PROPS RENTA 711110 102965 102965 CONCESSION SALES 711110 84750 84750 1489797 141179 33500 92888 48291 48291 2286592 1489797 0 48291 X 274404 206959 36317 31128 675813 502390 77379 96044 79148 58569 11081 9498 72914 53956 10208 8750 13599 13599 283023 262380 2393 18250 59511 59511 101807 101807 158188 119437 20866 17885 37926 30552 3311 4063 2192 1622 307 263 54779 40537 7669 6573 8861 6557 1241 1063 DUES, FEES AND OTHER 109683 99822 6667 3194 THEATER RENTAL 75019 75019 PRINTING 49311 48407 784 120 COSTUMES 47595 47595 97754 79738 15548 2468 2201527 1794858 207370 199299 104061 170815 50 400 130441 255031 11151 300 48973 30860 738236 568059 196920 170177 491596 627583 106389 93878 44150 112269 19811 15125 170350 221272 X 37319 18815 283927 387496 321246 406311 491596 627583 85065 0 X X 0 1 X 1 0 X 775234 808562 491983 669490 748504 3493773 775234 808562 491983 669490 748504 3493773 1408940 2084833 29 23 4 56 3209 14892 18101 709 605 1314 3513244 5394147 0.59340 0.70280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 335332 277794 57538 402904 290265 112639 170177 CAPITAL LEASE OBLIGATION 15125 15125 X 2524440 144960 144960 2379480 -92888 -92888 2286592 2439375 144960 92888 237848 2201527 0 2201527 PART X, LINE 2: THE ORGANIZATION EVALUATES ITS UNCERTAIN TAX POSITIONS AND WILL RECOGNIZE A LOSS CONTINGENCY WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. AS OF AUGUST 31, 2014 MANAGEMENT DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES CABARET NIGHT 174679 33500 141179 31559 61329 174679 33500 141179 31559 61329 92888 48291 FORM 990, PART VI, SECTION B, LINE 11 THE TAX RETURN IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANTING FIRM AND IS FORWARDED TO THE BOARD FOR REVIEW, ONCE IT IS REVIEWED THE CERTIFIED PUBLIC ACCOUNTANTING FIRM WILL PRINT OUT THE FINAL RETURN FOR SIGNATURE AND MAILING. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS/ DIRECTORS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS PRIOR TO BECOMING A BOARD MEMBER AND ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS AS THEY ARISE WHILE SERVING ON THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE MANAGING DIRECTOR'S AND ARTISTIC DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. THE COMPENSATION PACKAGE WAS DEVELOPED BY REVIEWING MARKET SURVEYS WHICH PROVIDED COMPENSATION RANGES BASED ON COMPARABLE NON-PROFIT ORGANIZATIONS, LOCATION, ORGANIZATION SIZE AND THE DIRECTOR'S RESPONSIBILITY LEVEL. THE EXECUTIVE COMMITTEE ALSO TOOK INTO CONSIDERATION THE RELATIONSHIP OF THE DIRECTOR'S COMPENSATION TO THE COMPENSATION OF THE EMPLOYEES, THE COMPLEXITY OF THE ORGNAIZATION,THE NUMBER OF EMPLOYEES, THE JOB DUTIES OF THE DIRECTOR'S, THE DIRECTOR'S SALARY HISTORY, THE ORGANIZATION'S NEED FOR THE SERVICES OF THE DIRECTORS AND THE AVAILABLE RESOURCES OF THE ORGANIATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC VIA THE INTERNET THROUGH THE GUIDESTAR WEBSITE OR VIA DIRECTLY UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 262,380. MANAGEMENT AND GENERAL EXPENSES 2,393. FUNDRAISING EXPENSES 18,250. TOTAL EXPENSES 283,023. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE OF THE ORGANIZATION APPROVES THE SELECTION OF THE INDEPENDENT ACCOUNTANTS ANNUALLY. PROCEDURES OF DUE DILIGENXE INCLUDES OBTAINING COMPETITIVE BIDS EVERY FEW YEARS TO USE AS A BASIS OF SELECTION TO ENSURE THAT THE SERVICES AND COST ARE WITHIN AN ACCEPTABLE RANGE OF OTHER INDEPENDENT ACCOUNTANTS. THIS PROCESS REMAINS UNCHANGED FROM PRIOR YEAR.