2013-07-11T14:06:55-05:00 2012-08-31 271155496 ROBERT LEE & ASSOCIATES LLP 226 AIRPORT PARKWAY SUITE 350 SAN JOSE CA 95110 990 2011-09-01 237235146 SAN JOSE CHILDRENS MUSICAL THEATER SANJ 4082885437 1401 PARKMOOR AVENUE SAN JOSE CA 95126 MICHAEL MILLER 4082885437 2013-07-11 1 SCOTT R SMEAD P01208759 4088556770 2011 2016-02-25 16:41:14Z MICHAEL MILLER 1401 PARKMOOR AVENUE SAN JOSE CA 95126 1931141 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. 14 12 44 380 0 0 808562 491983 1228984 1229443 23 4 102329 145940 2139898 1867370 0 0 0 0 1027498 976358 0 0 113626 1113803 1185925 2141301 2162283 -1403 -294913 768231 628573 111363 266618 656868 361955 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 1606405 839934 THEATRICAL PRODUCTIONS - QUALITY PROFESSIONAL CHILDREN'S MUSICAL THEATER ENTERTAINMENT FOR YOUTH WITH A 45 YEAR TRADITION OF ACCEPTING ALL WHO AUDITION. THE ORGANIZATION PRODUCED 10 SHOWS/107 PERFORMANCES DURING THE YEAR ENDED AUGUST 31,2012: SEUSICAL, TARZAN, DR. DOOLITTLE, LEGALLY BLONDE, 9 TO 5, TOM SAWYER, AVENUE Q, BYE BYE BIRDIE, XANADU AND RAPUNZEL. MORE THAN 1,000 ACTORS PARTICIPATED IN THESE PRODUCTIONS ENTERTAINING MORE THAN 35100 AUDIENCE MEMBERS. 219768 389513 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. 1826173 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 0 1 85 0 1 44 1 0 0 0 0 0 0 0 0 0 0 X 14 12 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 MARY CURTIS 8.00 X 0 0 0 MICHAEL MULCAHY 1.00 X 0 0 0 CHRISTINE BURROUGHS 1.00 X 0 0 0 GARY BALL 2.00 X 0 0 0 SANDY LANOIE 1.00 X 0 0 0 RICK BALLARD 1.00 X 0 0 0 TOM COTTON 1.00 X 0 0 0 SHERRI VASQUEZ 1.00 X 0 0 0 SCOTT CANALI 0.50 X 0 0 0 RANDY MCCALLA 0.50 X 0 0 0 KAREN SCHNEIDER 1.00 X 0 0 0 KEVIN HAUGE 40.00 X X 128900 0 0 MICHAEL MULCAHY 1.00 X 0 0 0 MICHAEL MILLER 40.00 X 0 0 0 128900 0 0 1 0 0 0 0 49125 125399 317459 491983 ADMISSIONS 711110 573709 573709 PROGRAM FEES 711110 560303 560303 CONCESSION SALES 711110 95431 95431 1229443 4 4 102124 0 102124 102124 102124 107587 49125 63771 43816 43816 1867370 1229447 0 145940 128900 116010 12890 706345 543833 95692 66820 67999 53719 8840 5440 73114 57759 9505 5850 348715 295202 49717 3796 63681 63681 93852 93852 151619 151619 24855 21637 3108 110 49098 38787 6383 3928 10837 8561 1409 867 DUES, FEES AND OTHER 114775 86687 5613 22475 THEATER RENTAL 82013 82013 0 0 PARENTS AUXILARY 64965 64965 0 0 PROGRAMS EXPENSES 36931 33107 1668 2156 144584 114741 27659 2184 2162283 1826173 222484 113626 240821 111223 9943 9682 253784 235399 17810 24705 34863 34065 681711 468212 211010 213499 768231 628573 51899 159002 59464 83424 0 24192 111363 266618 X 217000 36556 439868 325399 656868 361955 768231 628573 -294913 0 X X 0 1 1 X 0 X 1132428 922982 775234 808562 491983 4131189 1132428 922982 775234 808562 491983 4131189 1369811 2761378 1739 19 29 23 4 1814 9877 3209 14892 27978 2230 709 605 3544 4164525 0.66310 0.60760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 198199 133291 64908 483512 334921 148591 213499 CAPITAL LEASE OBLIGATION 24192 24192 1867370 2162283 -294913 -294913 2082556 151415 63771 215186 1867370 0 1867370 2377469 151415 63771 215186 2162283 0 2162283 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2012 MANAGEMENT DID NOT IDENTIFY ANY UNCERTAIN TAX POSITIONS. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES PART XIII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES GALA & AUCTION 156712 49125 107587 63771 156712 49125 107587 63771 63771 43816 X RENT 1 144960 FAIR MARKET VALUE 0 0 0 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 OTHER 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. RESPONSIBILITY OF OVERSIGHT OVER THE AUDIT THE AUDIT COMMITTEE OF THE ORGANIZATION APPROVES THE SELECTION OF THE INDEPENDENT ACCOUNTANTS ANNUALLY. PROCEDURES OF DUE DILIGENCE 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 PRIORS YEARS.