2014-01-15T14:21:48-06:00 2013-09-30 Grant Thornton LLP 1201 Walnut Street Suite 1000 Kansas City MO 64106 990 2012-10-01 440552079 STARLIGHT THEATRE ASSOCIATION OF KANSAS CITY INC % BRENDA MORTENSEN STAR 8163637827 4600 STARLIGHT ROAD Suite KANSAS CITY MO 64132 BRENDA MORTENSEN 8163637827 2014-01-15 true 8164122400 2014-01-15 2012 2015-11-30 17:44:51Z DENTON YOCKEY 4600 STARLIGHT ROAD KANSAS CITY MO 64132 12692981 false X WWW.KCSTARLIGHT.COM X 1951 MO STARLIGHT THEATRE ASSOCIATION OF KANSAS CITY, INC. IS THE PREMIER ENTERTAINMENT TREASURE OF THE HEARTLAND, WHERE PERFORMING ARTS, INCLUDING MUSICAL THEATRE/CONCERTS, SHARE CENTER STAGE WITH EDUCATION. 46 46 490 189 95430 1458961 1025559 11498030 11266106 230137 241881 65714 61684 13252842 12595230 0 0 0 0 3145912 4057079 0 0 210301 10442191 9078665 13588103 13135744 -335261 -540514 28237833 27150202 2387175 1697550 25850658 25452652 X STARLIGHT THEATRE ASSOCIATION OF KANSAS CITY, INC, A NOT-FOR-PROFIT CORPORATION, IS DEDICATED TO PRODUCING, PRESENTING AND PROMOTING EXCELLENCE IN MUSICAL THEATRE AND THE PERFORMING ARTS FOR DIVERSE AUDIENCES OF ALL AGES, WITH CONTINUED PROGRAMMING FOR FAMILIES AND CHILDREN. STARLIGHT STRIVES TO ENRICH OUR REGION FOR ALL RESIDENTS AND VISITORS BY BUILDING APPRECIATION FOR THE PERFORMING ARTS, MAKING LIVE THEATRE AND MUSIC AFFORDABLE AND ACCESSIBLE, PROVIDING SUPERIOR THEATRE ARTS EDUCATION AND COMMUNITY OUTREACH PROGRAMS, AND DELIVERING EXCEPTIONAL CUSTOMER SERVICE. STARLIGHT WILL REMAIN A BELOVED KANSAS CITY CULTURAL TRADITION BY DEVOTING RESOURCES TO PRESERVING AND ENHANCING OUR HOME VENUE IN SWOPE PARK AND CREATING NEW MEMORIES FOR GENERATIONS TO COME. false false 7033332 7315346 BROADWAY ENTERTAINMENT Presenting live Broadway theatre since 1951, the not-for-profit Starlight Theatre Association is Kansas City's oldest and largest performing arts organization. The Association operates, programs and maintains the largest stage in the United States, as well as the 16-acre Starlight Theatre complex. The theatre seats approximately 8,000 and is located in Swope Park, the largest park in Kansas City. While assuming all annual operating costs for the complex, the Association also raises funds for capital improvements and a variety of programs, including Broadway musicals, concerts, community outreach and education. Since 2000, the Association has contributed more than $25 million of privately funded improvements to the Kansas City, Mo.-owned Starlight Theatre. In 2013, Starlight recorded more than $1 million of depreciation expenses related to the theatre facility, equipment and offices. Starlight Theatre continues to win local, national and international awards. In 2013, these honors included: 2013 Venue Excellence Award - International Association of Venue Managers; 2013 Best Outdoor Theatre and 2013 Best Theatre - The Pitch; Best Entertainment Venue 2013 - 435 magazine; Best Performing Art Venue 2013 - Ingram's magazine; Best Theatre 2013 - Ingram's magazine; 2013 Family Fav Award: Favorite Night Out For Parents - KC Parent magazine; 2013 Certificate of Excellence Winner - Trip Advisor. Total attendance for Starlight Broadway shows, concerts and Children's Theatre productions was more than 230,000 in 2013. Starlight Theatre's annual Broadway series features national Broadway tours, co-productions with other regional and national theatres, and its own locally produced shows. The landmark outdoor theatre, one of only three of its kind remaining in the United States, draws theatre fans in the summer from throughout the Kansas City area, as well as surrounding cities and states. In fact, nearly every summer Starlight welcomes visitors from all 50 states and several nations. The 2013 Broadway season brought many top shows to the 12,000-square-foot Starlight Theatre stage - Spamalot, Catch Me If You Can, Flashdance - The Musical, Disney's The Little Mermaid, Footloose and Miss Saigon. A highlight of the Broadway season was the "Under the Sea Festival," held prior to all performances of Disney's The Little Mermaid, which included free interactive activities and family entertainment. Total attendance for the Broadway productions was approximately 155,000. Audience members enjoyed many favorite Starlight amenities including pre-show dining, the gift store, expanded concessions, picturesque fountains and lushly landscaped grounds. 3109724 3715682 CONCERT ENTERTAINMENT In addition to offering award-winning Broadway theatre, Starlight Theatre is a favored performance venue for top concert artists. Starlight's climate-controlled stage, rehearsal spaces, dressing rooms and many amenities are considered state of the art in the outdoor concert industry. Starlight's seating capacity is another major plus in attracting today's leading performance artists. Starlight's 2013 Concert Series featured 13 concert performances covering the gamut of musical genres. The lineup ranged from classic rock favorites such as Styx, REO Speedwagon, Ted Nugent, Heart, Lynyrd Skynrd to A Prairie Home Companion to current chart-toppers including Imagine Dragons, Train, Tate Stevens and Tame Impala. More than 67,600 music fans enjoyed a concert at Starlight in 2013. 227298 155269 CHILDREN'S THEATRE In 2013, Starlight continued its partnership with the Kauffman Center for the Performing Arts in producing two musicals as part of Starlight Children's Theatre at the Kauffman Center: The Musical Adventures of Flat Stanley and Peter Cottontail III. Each production included public performances and matinees exclusively for school groups. Educational curriculum materials were provided to teachers to enhance the students' experience. Attendance for 2013 was nearly 9,500. 296023 46310 79809 EDUCATION PROGRAMS 296023 46310 79809 10666377 true true false false false false false false false true true false false false false true false true false false false false false false true false false false false true false false false false false false false true false false false false false true true true false false true 58 0 true 490 true true true false false false false true true false false false false X 46 46 false false false false false true true true true false false true true true true true true true false true true MO X BRENDA MORTENSEN 8169971126 4600 STARLIGHT ROAD KANSAS CITY MO 64132 W RUSSELL WELSH 1.0 X X 0 0 0 ANDY ISEMAN 1.0 X X 0 0 0 CAROLYN WATLEY 1.0 X X 0 0 0 KIRK GASTINGER 1.0 X X 0 0 0 AMY MCANARNEY 1.0 X X 0 0 0 ORA H REYNOLDS 1.0 X X 0 0 0 PAT MCCOWN 1.0 X X 0 0 0 MIKE GOFF 1.0 X X 0 0 0 LYNNE BRANDMEYER BEAVER 1.0 X 0 0 0 BRYAN CAMERLINCK 1.0 X 0 0 0 ENRIQUE A CHAURAND 1.0 X 0 0 0 HOWARD COHEN 1.0 X 0 0 0 KATIE DUNN FITZGERALD 1.0 X 0 0 0 JOYCE HAYHOW 1.0 X 0 0 0 AUGUST L HUBER III 1.0 X 0 0 0 ANITA B GORMAN 1.0 X 0 0 0 HEATHER HUMPHREY 1.0 X 0 0 0 ROSALYN J JACOBSON 1.0 X 0 0 0 MICHAEL KELLEY 1.0 X 0 0 0 HERB KOHN 1.0 X 0 0 0 DAN LOWE 1.0 X 0 0 0 LEO E MORTON 1.0 X 0 0 0 JOHN MURPHY 1.0 X 0 0 0 TAMMY PETERMAN 1.0 X 0 0 0 JEANETTE HERNANDEZ PRENGER 1.0 X 0 0 0 ROSANA PRIVATERA BIONDO 1.0 X 0 0 0 JULIE L QUIRIN 1.0 X 0 0 0 RACHAEL W SABATES 1.0 X 0 0 0 CHARLIE SHIELDS 1.0 X 0 0 0 GROVER SIMPSON 1.0 X 0 0 0 RANDY SIMS 1.0 X 0 0 0 CARRIE STAPLETON 1.0 X 0 0 0 ANGELO TROZZOLO 1.0 X 0 0 0 JEAN DERAMUS WAGNER 1.0 X 0 0 0 CHARLES W BATTEY 1.0 X 0 0 0 ROBERT A BERNSTEIN 1.0 X 0 0 0 DIANNE CLEAVER 1.0 X 0 0 0 JAMES D DAWSON 1.0 X 0 0 0 STEVE DOYAL 1.0 X 0 0 0 PEGGY J DUNN 1.0 X 0 0 0 GREG M GRAVES 1.0 X 0 0 0 SHIRLEY BUSH HELZBERG 1.0 X 0 0 0 ROBERT A KIPP 1.0 X 0 0 0 MICHAEL F MORRISSEY 1.0 X 0 0 0 JACK W STEADMAN 1.0 X 0 0 0 JOHN W KENNEDY 1.0 X 0 0 0 DENTON YOCKEY 40.0 X 305378 26709 84635 DONNA THOMASON 40.0 X 11155 128319 13985 BRENDA MORTENSEN 40.0 X 115057 18195 25711 CINDY JEFFRIES 40.0 X 144686 0 19711 576276 173223 144042 3 false true false LIVE NATION WORLDWIDE INC 6677 DELMAR SUITE 320 ST LOUIS MO 63130 PRODUCTION COMPANY 3173447 INQUEST MARKETING 9249 WARD PARKWAY KANSAS CITY MO 64114 MARKETING COMPANY 882274 VISTA PRODUCTIONS INC PO BOX 301 HARRISONVILLE MO 64701 SOUND & LIGHTING 368134 FD NORTH AMERICAN TOURING COMPANY L 7135 MINSTREL WAY COLUMBIA MD 21045 TOURING PRODUCTION 336212 CATCH ME ON TOUR LLC 165 W 46TH STREET SUITE 1101 NEW YORK NY 10036 TOURING PRODUCTION 274759 19 566925 126571 332063 1025559 TICKET SALES 8167875 8167875 PARKING/CONCESSIONS 1472208 1472208 SPONSORSHIPS 595300 595300 PRODUCTION REVENUE 950240 950240 OTHER REVENUE 80483 80483 11266106 164146 164146 0 0 36000 36000 0 36000 36000 77832 0 97 77832 -97 77735 77735 57275 566925 97654 -40379 -40379 0 0 OTHER INCOME REIMBURSEMENT (EPIC) 532000 14100 14100 PASS THROUGH INCOME (EPIC) 532000 45330 45330 OTHER REVENUE 532000 6633 6633 66063 12595230 11272739 95430 201502 0 0 0 0 576276 115749 431590 28937 0 2537243 2248676 262602 25965 321325 194483 126842 368775 300842 65110 2823 253460 218289 31017 4154 0 400 400 37294 37294 0 0 0 1172918 1159391 12821 706 1030626 1030626 0 0 457363 457363 250712 250712 263419 243891 17182 2346 0 0 0 0 1043758 1043758 90540 90540 SHOW COSTS 3259732 3259732 EQUIPMENT RENTAL/MAINTENANCE 604426 570544 33882 MISCELLANEOUS EXPENSES 174413 62819 -15369 126963 SUPPLIES 182439 166391 15595 453 510625 386869 105802 17954 13135744 10666377 2259066 210301 0 0 3361545 2211950 144994 100000 172391 316335 0 0 0 0 0 0 41300 31487 95508 152035 30964135 13342698 18263053 17621437 5939773 6475042 127144 173673 0 0 0 0 92125 68243 28237833 27150202 2037615 1523193 0 0 349560 174357 0 0 0 0 0 0 0 0 0 0 0 0 2387175 1697550 X 23018362 22640007 334242 188341 2498054 2624304 25850658 25452652 28237833 27150202 -540514 142508 X false true X true false X 714656 363459 962664 1458961 1025559 4525299 11352253 11646756 11743152 11568414 11330014 57640589 0 0 0 12066909 12010215 12705816 13027375 12355573 62165888 0 0 0 62165888 146631 158263 210424 319694 314835 1149847 0 146631 158263 210424 319694 314835 1149847 0 0 12213540 12168478 12916240 13347069 12670408 63315735 0.98184 0.98060 0.01816 0.01940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2825129 184602 374377 2500 19473 3362135 2350496 103098 392395 4000 16860 2825129 2308858 129337 -67123 5000 15576 2350496 1828251 250059 247734 17186 2308858 1329775 450251 73510 25285 1828251 0.76000 0.24000 false false 29355348 12789941 16565407 1573266 537699 1035567 35521 15058 20463 17621437 0 0 X 15241188 253700 2487688 2741388 12499800 95430 95430 12595230 15634940 253700 2340926 2594626 13040314 95430 95430 13135744 SCHEDULE D, PART XI, LINE 2D OTHER SUBTRACTIONS INCOME REPORTED BY EPIC ENTERTAINMENT, INC. $ 2,389,937 SPECIAL EVENT EXPENSES $ 97,654 LOSS ON SALE OF ASSETS $ 97 SCHEDULE D, PART XI, LINE 4B OTHER ADDITIONS REVENUE ELIMINATED ON FINANCIAL STATEMENTS $ 95,430 SCHEDULE D, PART XII, LINE 2D OTHER SUBTRACTIONS EXPENSES REPORTED BY EPIC ENTERTAINMENT, INC. $ 2,243,175 SPECIAL EVENT EXPENSES $ 97,654 LOSS ON SALE OF ASSETS $ 97 SCHEDULE D, PART XII, LINE 4B OTHER ADDITIONS EXPENSE ELIMINATED ON FINANCIAL STATEMENTS $ 95,430 SCHEDULE D, PART X, LINE 2 OTHER LIABILITIES The Association applies the provision of Accounting Standards Codification (ASC) Topic 740, Income Taxes, (ASC 740) with respect to uncertain tax positions. ASC 740 requires that all tax positions be evaluated using a recognition threshold and measurement of a tax position taken or expected to be taken in a tax return. Differences between positions taken in a tax return and amounts recognized in the financial statements are recorded as adjustments to income taxes payable or receivable, or adjustments to deferred income taxes, or both. ASC 740 also requires expanded disclosures at the end of each annual reporting period. No amounts have been recorded at September 30, 2013 or 2012 with respect to uncertain tax positions. SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS THE FUNDS SET UP BY STARLIGHT THEATRE ASSOCIATION OF KANSAS CITY ARE FROM INVESTED CAPITAL WITH PROCEEDS USED FOR ONGOING OPERATIONS OR OTHER SPECIFIED PURPOSES, SUCH AS EDUCATION PROGRAMS AS DESIGNATED BY DONORS. BENEFIT GALA 624200 566925 57275 97654 0 624200 566925 57275 97654 97654 -40379 X X X X false false false false false false false false false DENTON YOCKEY 240378 26709 65000 0 0 0 0 0 76172 8463 381550 35172 0 0 DONNA THOMASON 11155 91392 0 36927 0 0 0 0 0 13985 11155 142304 0 0 BRENDA MORTENSEN 103105 18195 11952 0 0 0 0 0 21854 3857 136911 22052 0 0 CINDY JEFFRIES 127624 0 17062 0 0 0 0 0 19711 0 164397 0 0 0 BRYAN CAMERLINCK BLUE CROSS BLUE SHIELD 211157 MEDICAL INSURANCE PROVIDER false HEATHER HUMPHREY KCP&L 225906 UTILITY PROVIDER false PART VI, SECTION A, LINE 2: DISCLOSURE REQUIREMENTS PER FORM 990 INST GOVERNING BODY AND MANAGEMENT DID ANY OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE HAVE A FAMILY OR BUSINESS RELATIONSHIP WITH ANY OTHER OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE? Members of the Board of Directors of Starlight Theatre Association of Kansas City represent local companies where business relationships between such companies are the norm and exist in the normal course of business. There are no relationships between individual Board members or their companies that would require disclosure under a strict interpretation of the Internal Revenue Service's instructions. The relationships that are present are strictly a part of regular business transactions and would be offered to the general public. Given the nature of the business relationships and disclosures provided on a Conflict of Interest questionnaire submitted by each Board Member, Starlight believes the relationships that are present do not meet the disclosure requirements as stated in the instructions to Form 990, Part VI, Section A, Question 2 - Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee. Accordingly, the question will be answered no to remain compliant with IRS reporting and disclosure requirements. Starlight Theatre Association of Kansas City purchases services from companies affiliated with members of the Board of Directors. When applicable, services provided by related parties go through an appropriate competitive bid process. Services purchased from these affiliated companies during 2013 and 2012 amounted to approximately $560,813 and $1,240,173, respectively, and related to utilities, insurance, construction, and architecture fees. PART VI, SECTION A, LINE 7A and B GOVERNING BODY AND MANAGEMENT The Board of Starlight Theatre Association of Kansas City puts together a nominating committee that identifies potential candidates. Once the potential candidates are identified, the committee presents the nominations at a board meeting. A full vote of the Board is required to approve a potential candidate as a new member of the Board. All decisions of the governing body are subject to approval; however, if a board member is identified as having a personal interest in the decision the board member will excuse themselves from the vote. PART VI, SECTION B, LINE 11 FORM 990 REVIEW PROCESS A COPY OF FORM 990 IS REVIEWED 'IN DRAFT FORM' BY FINANCE COMMITTEE MEMBERS PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. THE FULL FINANCE COMMITTEE CHARTER AVAILABLE UPON REQUEST. THE CHARTER APPROVED BY BOARD OF DIRECTORS ON APRIL 15, 2010. THE FINANCE COMMITTEE ANNUALLY REVIEWS AND UPDATES THE CHARTER AS DEEMED NECESSARY. PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY Starlight Theatre Association of Kansas City strives, at all times, to conduct its relationships in transactions with individuals and other business concerns on a highly ethical basis. To this end, the primary consideration of any Starlight director, officer, committee member, employee, associate, or volunteer in all transactions arising or related to such persons duties to Starlight must be the best interest of Starlight. Consequently, in all dealings with and on behalf of Starlight, these persons will be held to a strict rule of honest and fair dealing between themselves and Starlight. The purpose of this policy is to protect the interests of Starlight when it is contemplating entering into a transaction or any other arrangement that might benefit the private interest of a director, officer, committee member, or employee, or might result in a possible excess-benefit transaction to such person. This Policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interests applicable to Starlight. Duty to Disclose: In connection with any actual or potential conflict of interest, an interested person must disclose promptly the existence of his/her financial interest and all material facts to the Board and members of the committee with Board-delegated powers considering the proposed transaction or arrangement. Determining Whether a Conflict of Interest Exists: After disclosure of a financial interest and all material facts related thereto, and after any discussion with the interested person, the interested person shall leave the Board or committee meeting while the determination of a conflict of interest is discussed and voted. THE FULL POLICY AVAILABLE UPON REQUEST. THE POLICY APPROVED BY BOARD OF DIRECTORS ON APRIL 16, 2009. PART VI, SECTION B, LINE 15 COMPENSATION POLICIES Starlight Theatre Association of Kansas City seeks to provide a reasonable and competitive executive total compensation opportunity consistent with market-based compensation practices for individuals possessing the experience and skills needed to improve the overall performance of Starlight and accomplish its exempt purpose and mission. The Board of Directors of Starlight has the authority to establish, review and approve compensation policies, programs and guidelines to ensure that they support Starlight's mission, attract and retain high-caliber executives, balance the need to be competitive with the limits of available financial resources, and comply with Starlight's tax-exempt status and applicable state and federal law. Starlight's executive compensation program is administered by the Executive Committee of the Board. THE FULL POLICY AVAILABLE UPON REQUEST. THE POLICY APPROVED BY BOARD OF DIRECTORS ON APRIL 16, 2009. PART VI, SECTION C, LINE 19 DISCLOSURE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND/OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PART VIII, LINE 8A, 8B, 8C AND SCHEDULE G STARLIGHT GALA Charitable contributions donated in conjunction with Starlight Gala $ 566,925 Receipts attributable to paid seats provided to attendees at Starlight Gala ** $ 57,275 Gross Receipts for the Starlight Gala $ 624,200 Expenses for Starlight Gala $ 97,654 Financial Impact of Starlight Gala Event $ 526,546 ** Calculated by taking the Fair Market Value of event components of $145 per seat times 395 paid attendees PART III, LINE 4D STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS EDUCATION PROGRAMS The momentum for performing arts education continues to build at Starlight Theatre. The commitment to education is deeply held at Starlight as evidenced in the theatre's vision statement: Starlight Theatre is the premier entertainment treasure of the heartland, where performing arts share center stage with education. In keeping with its not-for-profit mission and in response to growing community interest, Starlight continues to expand its portfolio of education programs. As expenses significantly exceed revenues for its education offerings, many of which are offered at little or no cost to participants, Starlight funds this important initiative with operating funds and private donations. Educational programming in 2013 included: * College internships in multiple theatre production and administration roles, through the Bob Rohlf Internship Program. * Starlight's Blue Star Awards, the second largest high school musical theatre awards program in the country. In 2013, 43 schools presented 50 productions representing more than 4,500 high school students from throughout the metropolitan area participated in the program. * Rising Star Scholarships for Blue Star Awards for participating high school seniors and Vincent Legacy Scholarships for ethnically-diverse middle-school students. * The Starlight STARS of Tomorrow musical theatre training and performance troupe for 7th through 12th grade students. * Act Like an Animal summer camp, featured two, two-week sessions for youth ages 5 to 10 held in partnership with The Kansas City Zoo. * Expansion of Starlight Theatre Academy offerings to include Frosty Fun Days, day camps during the winter holiday; Spring Break Camp; Camp Take-A-Bow, a new summer camp for youth 11-14; and three Master Class sessions. * Continuation of Starlight on Site's in-school theatre education curriculum at Hogan Preparatory Academy Middle School offered to students at no cost. * Continuation of the Just Imagine program, an interactive theatrical performance for children receiving services from hospitals, domestic shelters and child service organizations. Highlights of Starlight's 2013 Education programs included the expansion of on-site Master Classes and camps; the celebration of the 11th Anniversary of Starlight's Blue Star Awards; and the addition of three new scholars to the Vincent Legacy Scholarship program - expanding the total to 19 recipients since the program's inception. PART VII AND SCHEDULE J COMPENSATION OF OFFICERS PURSUANT TO PART VII AND SCHEDULE J INSTRUCTIONS, OFFICER COMPENSATION IS REPORTED FOR THE 2012 CALENDAR YEAR. THIS RECLASS IS NOT REFLECTIVE OF THE ACTUAL OFFICER COMPENSATION PAID AND ACCRUED BY STARLIGHT THEATRE ASSOCIATION OF KANSAS CITY FOR THE FISCAL YEAR BEGINNING 10/1/2012 AND ENDING 9/30/2013. THE COMPENSATION AMOUNT REPORTED IS CONSISTENT WITH THE 2012 W-2 RECEIVED BY THE OFFICERS. EPIC ENTERTAINMENT INC 4600 STARLIGHT ROAD KANSAS CITY MO 64132 371450545 EVENT PLANNIN MO STARLIGHT C CORP 146762 890923 1.00000 true true false false false false false false false false false false false true true false true false false EPIC ENTERTAINMENT INC O 455556 EPIC ENTERTAINMENT INC OFFICE RENTAL A,N 36000 EPIC ENTERTAINMENT PASS THROUGH REVENUE RENT A,N 45330