2015-05-14T15:19:38-05:00 2014-06-30 351476702 BRADY WARE & SCHOENFELD INC ONE SOUTH MAIN STREET SUITE 600 DAYTON OH 454022088 990 2013-07-01 310897638 VICTORIA THEATRE ASSOCIATION VICT 9372287591 138 NORTH MAIN STREET DAYTON OH 45402 DAVID SCHRODI CFO 9372287591 2015-05-13 1 MARY T COLEGATE CPA P00197566 9372235247 2015-05-05 2013 2016-02-25 16:41:14Z DAVID SCHRODI 138 NORTH MAIN ST DAYTON OH 45402 18368861 0 X WWW.VICTORIATHEATRE.COM,SCHUSTERCENTER.COM X 1976 OH THEATRE, FILM, AND OTHER PRESENTATIONS FOR THE EDUCATION AND ENJOYMENT OF THE DAYTON COMMUNITY. 20 20 189 650 939873 -463090 4185705 7189810 8545168 9070534 86 2494 374773 316219 13105732 16579057 0 0 0 0 3320095 3489627 99581 55814 494472 9990389 9404043 13410065 12949484 -304333 3629573 13743250 19469567 15776552 17856713 -2033302 1612854 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 11235433 8449374 PRESENTATION OF THEATRE, FILM, AND OTHER PRODUCTIONS 11235433 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 0 0 0 1 0 0 0 0 1 0 0 0 1 71 0 1 189 1 1 1 0 0 0 0 1 1 0 0 0 0 X 20 20 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 NEIL FREUND CHAIR 1.00 X X 0 0 0 MARTHA SHAKER TREASURER 1.00 X X 0 0 0 STEVEN M MILLER PAST CHAIR 1.00 X 0 0 0 PATRICIA S MCDONALD EMERITUS CHAIR 1.00 X 0 0 0 CHRIS WYSE VICE CHAIR 1.00 X X 0 0 0 WENDOLYN W LEWIS SECRETARY 1.00 X X 0 0 0 STEVEN L BEINLICH BOARD OF DIRECTORS 1.00 X 0 0 0 JOHN W EY BOARD OF DIRECTORS 1.00 X 0 0 0 JEANETTE HARRIS BOARD OF DIRECTORS 1.00 X 0 0 0 KAREN DUNLEVEY BOARD OF DIRECTORS 1.00 X 0 0 0 RON KATSUYAMA BOARD OF DIRECTORS 1.00 X 0 0 0 ROBERT J DUPLAIN BOARD OF DIRECTORS 1.00 X 0 0 0 LARRY GLICKLER BOARD OF DIRECTORS 1.00 X 0 0 0 ALBERT LELAND BOARD OF DIRECTORS 1.00 X 0 0 0 DR MIKE ERVIN BOARD OF DIRECTORS 1.00 X 0 0 0 ROSALIE O MAINOUS BOARD OF DIRECTORS 1.00 X 0 0 0 JOHN RHODES BOARD OF DIRECTORS 1.00 X 0 0 0 MARY KAY MANCHUR BOARD OF DIRECTORS 1.00 X 0 0 0 MARLA SCHUSTER NISSAN BOARD OF DIRECTORS 1.00 X 0 0 0 FRANK PEREZ BOARD OF DIRECTORS 1.00 X 0 0 0 KENNETH NEUFELD PRESIDENT 40.00 X 252047 0 16653 DAVID SCHRODI CHIEF FINANCIAL OFFICER 40.00 X 105188 0 14176 357235 0 30829 2 0 1 0 IATSE LOCAL #66 PO BOX 75 DAYTON OH 45401 UNION LABOR 760017 MP TOURING COMPANY 7135 MINSTREL WAY COLUMBIA MD 21045 SHOW PRODUCERS 646931 HORSING AROUND TOURING 7135 MINSTREL WAY COLUMBIA MD 21045 SHOW PRODUCERS 465312 STM TOURING COMPANY 7135 MINSTREL WAY COLUMBIA MD 21045 SHOW PRODUCERS 420000 PERFECTION GROUP 2649 COMMERCE BLVD CINCINNATI OH 45241 CONSULTING 374708 5 285409 6904401 293986 7189810 TICKET SALES 711110 5888160 5888160 PARKING INCOME 812930 1285310 328775 956535 STAGE RENTAL 711110 1005526 1005526 TICKET CENTER 711110 708197 708197 ADVERTISING 541800 131780 131780 51561 51561 9070534 2494 2494 97860 164874 -67014 -67014 -67014 1783473 1624930 158543 239971 -81428 PRESERVATION FEES 900099 210159 210159 MISCELLANEOUS 900099 14531 14531 224690 16579057 8449374 939873 0 401445 40575 320295 40575 2592123 1901392 428225 262506 59332 43185 11049 5098 221126 180437 20022 20667 215601 148837 46929 19835 451468 286373 111493 53602 19339 1871 17468 66000 66000 55814 55814 926808 923715 2705 388 31728 15740 11272 4716 67101 49894 13617 3590 2003639 1991330 11194 1115 52668 28086 16230 8352 10808 5848 4575 385 57082 27301 29781 731350 701182 29749 419 134705 102739 31966 PRODUCTION COSTS 3835243 3835243 TAXES 414754 414529 225 REPAIRS & MAINTENANCE 390213 373801 16248 164 OTHER SUPPLIES 153066 128207 7613 17246 58071 35148 22923 12949484 11235433 1219579 494472 1959275 181433 2518192 6657432 5179381 7249755 49021 40824 349192 366794 19519664 18469615 1735107 1050049 1953082 3923280 13743250 19469567 10633949 12882834 3117215 2952167 2025388 2021712 15776552 17856713 X -3770973 -4717142 1717671 6309996 20000 20000 -2033302 1612854 13743250 19469567 X 3629573 16583 X X 0 1 X 1 0 X 1599964 1630350 1611216 4185705 7189810 16217045 11639906 8951484 15254900 7576350 8222190 51644830 13239870 10581834 16866116 11762055 15412000 67861875 0 0 0 67861875 -35811 -128383 1962 86 2494 -159652 -35811 -128383 1962 86 2494 -159652 135490 239679 234806 185049 224690 1019714 13339549 10693130 17102884 11947190 15639184 68721937 0.98750 0.99150 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1892145 1830975 405981 288211 23465 3817425 2824473 869923 322113 2100000 24364 1892145 3372225 -75308 449309 23135 2824473 2865174 667882 135940 24891 3372225 3058649 380695 547052 27118 2865174 1.00000 1 0 19519664 18469615 1050049 1050049 SECURITIES AND OTHER INVESTMENTS 3923280 F 3923280 LINE OF CREDIT 2000000 OTHER LIABILITIES 21712 2021712 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: ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - 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 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 TTAX 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. 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, 2014. THE FEDERAL TAX RETURNS OF THE ASSOCIATION FOR 2010, 2011, AND 2012 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITY, GENERALLY FOR THREE YEARS AFTER THE DUE DATE. 1 BENEFACTOR GROUP 450 S FRONT ST COLUMBUS OH 43215 CONSULTING 0 5536940 55814 5481126 5536940 55814 5481126 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 KENNETH NEUFELD PRESIDENT 207047 0 45000 0 0 0 7561 0 9092 0 268700 0 0 0 X ADVERTISING 19 206766 VENDOR INVOICE X PROFESSIONAL 16 88220 VENDOR INVOICE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 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 382,516. NPV OF PLEDGES -365,933. 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 3565000 FMV ARTS CENTER FOUNDATION P 891199 FMV