2014-04-28T15:09:06-05:00 2013-06-30 351476702 BRADY WARE & SCHOENFELD INC ONE SOUTH MAIN STREET SUITE 600 DAYTON OH 454022088 990 2012-07-01 310897638 VICTORIA THEATRE ASSOCIATION VICT 9372287591 138 NORTH MAIN STREET DAYTON OH 45402 DAVID SCHRODI 9372287591 2014-04-24 1 MARY T COLEGATE P00197566 9372235247 2014-04-23 2012 2015-11-30 17:44:51Z DAVID SCHRODI 138 NORTH MAIN ST DAYTON OH 45402 14760383 0 X WWW.VICTORIATHEATRE.COM,SCHUSTERCENTER.COM X 1976 OH THEATRE, FILM, AND OTHER PRESENTATIONS FOR THE EDUCATION AND ENJOYMENT OF THE DAYTON COMMUNITY. 22 22 202 850 1158542 -418159 1611216 4185705 16090712 8545168 1962 86 303330 374773 18007220 13105732 0 0 0 0 3547617 3320095 40162 99581 482548 15851782 9990389 19439561 13410065 -1432341 -304333 10691635 13743250 12633409 15776552 -1941774 -2033302 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 11843086 7761485 PRESENTATION OF THEATRE, FILM, AND OTHER PRODUCTIONS 11843086 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 78 0 202 1 1 1 0 0 0 0 1 1 0 0 0 0 X 22 22 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X DAVID SCHRODI 9372287591 138 N MAIN ST DAYTON OH 45402 STEPHEN M MILLER 1.00 X X 0 0 0 NEIL FREUND 1.00 X X 0 0 0 ED PURVIS 1.00 X X 0 0 0 MARTHA SHAKER 1.00 X X 0 0 0 PATRICIA S MCDONALD 1.00 X 0 0 0 BRIAN ANDERSON 1.00 X 0 0 0 STEVE BEINLICH 1.00 X 0 0 0 KAREN DUNLEVEY 1.00 X 0 0 0 ROBERT DUPLAIN 1.00 X 0 0 0 DR MIKE ERVIN 1.00 X 0 0 0 JOHN EY 1.00 X 0 0 0 LARRY GLICKER 1.00 X 0 0 0 JEANETTE HARRIS 1.00 X 0 0 0 RON KATSUYAMA 1.00 X 0 0 0 ALBERT LELAND 1.00 X 0 0 0 WENDOLYN LEWIS 1.00 X 0 0 0 ROSALIE MAINOUS 1.00 X 0 0 0 MARY MANCHUR 1.00 X 0 0 0 MARLA SCHUSTER NISSAN 1.00 X 0 0 0 SHIRLEY NIXON 1.00 X 0 0 0 FRANK PEREZ 1.00 X 0 0 0 CHRIS WYSE 1.00 X 0 0 0 KEN NEUFELD 40.00 X 231915 0 17873 DAVID SCHRODI 40.00 X 113888 0 15241 345803 0 33114 2 0 1 0 IATSE LOCAL #66 PO BOX 75 DAYTON OH 45401 UNION LABOR 671502 PERFECTION GROUP 2649 COMMERCE BLVD CINCINNATI OH 45241 CONSULTING 562670 THEATRE OF THE STARS 1100 SPRING STREET NW 830 ATLANTA GA 30309 PERFORMANCE 388962 SECURITAS 349 W FIRST STREET 120 DAYTON OH 45402 CONTRACT SECURITY SERVICES 225105 4 254205 3931500 298435 4185705 TICKET SALES 711110 5585852 5585852 PARKING INCOME 812930 1197111 224135 972976 STAGE RENTAL 711110 987713 987713 TICKET CENTER 711110 625679 625679 ADVERTISING 541800 93336 93336 55477 55477 8545168 86 86 97865 151330 -53465 -53465 -53465 1746510 1503321 243189 97494 145695 PRESERVATION FEES 900099 147897 147897 MISCELLANEOUS 900099 37152 37152 185049 13105732 7761485 1158542 0 386199 38401 309397 38401 2478747 1871310 354155 253282 46395 39870 6525 195932 155060 25003 15869 212822 149140 44874 18808 504025 397584 102062 4379 16123 8362 7761 65500 65500 99581 99581 951281 948886 2395 25725 18569 3911 3245 61799 44238 14204 3357 1970709 1961790 7804 1115 43913 20238 19026 4649 9994 4424 2785 2785 40980 37043 3937 782140 743667 37560 913 177028 144704 32324 PRODUCTION COSTS 4067451 4067451 TAXES 452362 452162 200 REPAIRS & MAINTENANCE 339090 319222 19603 265 OTHER SUPPLIES 131302 105667 11072 14563 350967 315298 23253 12416 13410065 11843086 1084431 482548 135364 1959275 705745 2518192 4061200 5179381 50406 49021 406355 349192 19377291 17642184 2384098 1735107 2947473 1953082 994 0 10691635 13743250 8588116 10633949 3018244 3117215 1027049 2025388 12633409 15776552 X -2355969 -3770973 414195 1717671 20000 -1941774 -2033302 10691635 13743250 X -304333 -1644 214449 X X 0 1 X 1 0 X 2110875 1599964 1630350 1611216 4185705 11138110 6787273 11639906 8951484 15254900 7576350 50209913 8898148 13239870 10581834 16866116 11762055 61348023 0 0 0 61348023 -10335 -35811 -128383 1962 86 -172481 -10335 -35811 -128383 1962 86 -172481 81366 135490 239679 234806 185049 876390 8969179 13339549 10693130 17102884 11947190 62051932 0.98870 0.99040 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2824473 869923 322113 2100000 24364 1892145 3372225 -75308 449309 23135 2824473 2865174 667882 135940 24891 3372225 3058649 380695 547052 27118 2865174 4437219 1000 -778630 574213 26727 3058649 1.00000 1 0 19377291 17642184 1735107 1735107 SECURITIES AND OTHER INVESTMENTS 1953082 F 1953082 LINE OF CREDIT 1999946 OTHER LIABILITIES 25442 2025388 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 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. 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, 2013. THE FEDERAL TAX RETURNS OF THE ASSOCIATION FOR 2009, 2010, AND 2011 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITY, GENERALLY FOR THREE YEARS AFTER THE DUE DATE. 1 BENEFACTOR GROUP 1488 GRANDVIEW AVENUE COLUMBUS OH 43212 CONSULTING 0 2372715 99581 2273134 2372715 99581 2273134 EXPLANATION OF FUNDRAISING PAYMENTS 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 KEN NEUFELD 201915 0 30000 0 0 0 9057 0 8816 0 249788 0 0 0 X ADVERTISING 17 211837 VENDOR INVOICE X PROFESSIONAL SERVICES 16 70598 VENDOR INVOICE X ELECTRONIC EQUIPMENT 1 16000 VENDOR INVOICE 0 1 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATED MANAGEMENT OF THEIR PARKING GARAGE TO A MANAGEMENT COMPANY THROUGH MARCH 2013, WHEN THE ORGANZATION TOOK BACK MANAGEMENT. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE IN BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS 297,749. NPV OF PLEDGES -83,300. OVERSIGHT OF FINANCIAL STATEMENT AUDIT 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 4025000 FMV ARTS CENTER FOUNDATION P 918713 FMV