2013-05-15T08:47:40-05:00 2012-06-30 351476702 BRADY WARE & SCHOENFELD INC ONE SOUTH MAIN STREET SUITE 600 DAYTON OH 454022088 990 2011-07-01 310897638 VICTORIA THEATRE ASSOCIATION VICT 9372287591 138 NORTH MAIN STREET DAYTON OH 45402 DAVID SCHRODI 9372287591 2013-05-16 1 MARY T COLEGATE P00197566 9372235247 2011 2016-02-25 16:41:14Z DAVID SCHRODI 138 NORTH MAIN ST DAYTON OH 45402 19686034 0 X WWW.VICTORIATHEATRE.COM,SCHUSTERCENTER.COM X 1976 OH THEATRE, FILM, AND OTHER PRODUCTIONS FOR THE EDUCATION AND ENJOYMENT OF THE DAYTON COMMUNITY. 22 22 193 915 878730 -471374 1630350 1611216 9889897 16090712 -128283 1962 258352 303330 11650316 18007220 0 0 0 0 3247872 3547617 0 40162 377010 10913939 15851782 14161811 19439561 -2511495 -1432341 14616946 10691635 15029507 12633409 -412561 -1941774 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 17944538 15515312 PRESENTATION OF THEATRE, FILM, AND OTHER PRODUCTIONS 17944538 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 0 1 35 0 193 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 FRANK PEREZ 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 BRIAN ANDERSON 1.00 X 0 0 0 STEVEN BEINLICH 1.00 X 0 0 0 KAREN DUNLEVEY 1.00 X 0 0 0 ROBERT DUPLAIN 1.00 X 0 0 0 DR MICHAEL ERVIN 1.00 X 0 0 0 NEIL FREUND 1.00 X 0 0 0 LARRY GLICKLER 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 WILLIAM LINCOLN 1.00 X 0 0 0 MARY KAY MANCHUR 1.00 X 0 0 0 PATRICIA MCDONALD 1.00 X 0 0 0 SHIRLEY NIXON 1.00 X 0 0 0 DR BENJAMIN SCHUSTER 1.00 X 0 0 0 CHRIS WYSE 1.00 X 0 0 0 LOU MASON 1.00 X 0 0 0 KENNETH NEUFELD 40.00 X 211044 0 18966 DAVID SCHRODI 40.00 X 102946 0 14411 313990 0 33377 2 0 1 0 IATSE #66 PO BOX 75 DAYTON OH 45401 UNION LABOR 824311 LMIS TOURING LLC 7135 MINSTREL WAY COLUMBIA MD 21045 PERFORMANCE 315000 YFS TOURING COMPANY 7135 MINSTREL WAY COLUMBIA MD 21045 PERFORMANCE 300015 PERFECTION GROUP 2649 COMMERCE BLVD CINCINNATI OH 45241 CONSULTING 262090 SECURITAS SEC SVCS USA INC 349 W FIRST STREET 120 DAYTON OH 45402 CONTRACT SECURITY SERVICES 243901 5 207031 1404185 349486 1611216 TICKET SALES 711110 13091595 13091595 PARKING INCOME 812930 1118640 366015 752625 STAGE RENTAL 711110 961935 961935 TICKET CENTER 711110 691446 691446 ADVERTISING 541800 156365 156365 70731 70731 16090712 1962 1962 97860 144839 -46979 -46979 -46979 1647343 1533975 113368 96649 16719 PRESERVATION FEES 900099 221753 221753 MISCELLANEOUS 900099 15188 15188 236941 18007220 15515312 878730 1962 372231 37374 297483 37374 2649310 2039836 399649 209825 46064 43007 3057 230783 182702 44841 3240 249229 184399 48640 16190 684907 576649 88092 20166 21987 10919 11068 65450 65450 40162 40162 1603920 1603445 475 37299 30291 4687 2321 83218 67154 12800 3264 1974804 1963558 10546 700 54493 29271 16877 8345 6895 4501 1516 878 18253 18253 795972 752134 42678 1160 178875 147256 31619 PRODUCTION COSTS 9466778 9466778 REPAIRS & MAINTENANCE 424827 413027 11506 294 TAXES 208530 207649 881 OTHER SUPPLIES 159230 142962 8488 7780 66344 23373 21192 21779 19439561 17944538 1118013 377010 1055546 135364 962514 705745 5352460 4061200 47122 50406 577672 406355 19153583 16769485 3113413 2384098 3507225 2947473 994 994 14616946 10691635 9384262 8588116 5616437 3018244 28808 1027049 15029507 12633409 X -1071406 -2355969 658845 414195 -412561 -1941774 14616946 10691635 X -1432341 -96872 X X 0 1 1 X 0 X 1843020 2110875 1599964 1630350 1611216 8795425 9027011 6787273 11639906 8951484 15254900 51660574 10870031 8898148 13239870 10581834 16866116 60455999 0 0 0 60455999 138557 -10335 -35811 -128383 1962 -34010 138557 -10335 -35811 -128383 1962 -34010 2486 81366 135490 239679 234806 693827 11011074 8969179 13339549 10693130 17102884 61115816 0.98920 0.98960 0.00000 0.00200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 19153583 16769485 2384098 2384098 SECURITIES AND OTHER INVESTMENTS 2947473 F 2947473 OTHER LIABILITIES 1027049 1027049 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: 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, 2012 AND 2011. THE FEDERAL TAX RETURNS OF THE ASSOCIATION FOR 2008, 2009, AND 2010 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 0 40162 0 40162 FORM 990, SCHEDULE G, PART I, LINE 2A 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 181044 0 30000 0 0 0 10800 0 8166 0 230010 0 0 0 X ADVERTISING 17 285174 VENDOR INVOICE X PROFESSIONAL SERVICES 13 47812 VENDOR INVOICE X ELECTRONIC EQUIPMENT 1 16500 VENDOR INVOICE 0 1 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION DELEGATES MANAGEMENT OF THEIR PARKING GARAGE TO A MANAGEMENT COMPANY. FORM 990, PART VI, SECTION B, LINE 11 A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO BEING FILED. 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 5: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS -98,443. NPV OF PLEDGES 1,571. TOTAL TO FORM 990, PART XI, LINE 5: -96,872. 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 1 0 0 0 ARTS CENTER FOUNDATION D 4455000 FMV ARTS CENTER FOUNDATION O 877702 FMV