2013-03-29T11:00:49-05:00 2012-05-31 043077056 MOODY FAMIGLIETTI & ANDRONICO LLP 1 HIGHWOOD DRIVE TEWKSBURY MA 01876 990 2011-06-01 043317597 WANG THEATRE INC WANG 6174829393 270 TREMONT STREET BOSTON MA 02116 JOSIAH A SPAULDING JR 6174829393 2013-03-27 1 JOYCE RIPIANZI P00548581 9785575300 2011 2016-02-25 16:41:14Z JOSIAH A SPAULDING JR 270 TREMONT STREET BOSTON MA 02116 2893537 0 X WWW.CITICENTER.ORG X 1996 MA VENUE FOR ARTS PROGRAMMING AND THE PRESERVATION OF THE HISTORIC WANG THEATRE. 5 5 370 0 2066486 0 0 0 177260 817081 0 0 1917310 2076456 2094570 2893537 0 0 0 0 197122 403529 0 0 0 2292016 2494234 2489138 2897763 -394568 -4226 10222577 10893708 2076358 2751715 8146219 8141993 X ARTS PROGRAMMING FOR THE GENERAL PUBLIC: THE METROPOLITAN THEATRE, RENAMED THE WANG THEATRE IN 1983, REMAINS A PROMINENT BOSTON LANDMARK. THE VENUE HOSTED RECORD-BREAKING PERFORMANCES OF THE RADIO CITY CHRISTMAS SPECTACULAR IN 2004 AND 2006, AND PRIOR TO THAT THE THEATRE BROKE BOX OFFICE RECORDS WITH MUSICALS SUCH AS LES MISERABLES AND THE PHANTOM OF THE OPERA, AND HAS PRESENTED PRODUCTIONS SUCH AS RIVERDANCE-THE SHOW, THE KIROV BALLET, ALVIN AILEY AMERICAN DANCE THEATRE, WHITNEY HOUSTON, HARRY CONNICK JR., DAVE MATTHEWS, AND LADY GAGA. ADDITIONALLY, THE THEATRE HAS VENTURED INTO NEW AREAS OF PROGRAMMING, INCLUDING THE FAMILY SHOWS ARTHUR'S LIVE ADVENTURE AND BLUES CLUES LIVE!, NON-TRADITIONAL THEATRICAL EVENTS SUCH AS BURN THE FLOOR AND THE NORTH AMERICAN PREMIERE OF BLAST!, AS WELL AS PRODUCING THE POPULAR HOLIDAY PRODUCTION OF WHITE CHRISTMAS. THE WANG THEATRE IS ONE OF THE NATION'S FOREMOST NON-PROFIT PERFORMING ARTS INSTITUTIONS HONORING ALL ASPECTS OF PERFORMING ARTS. 0 0 2646393 817081 THE WANG THEATRE HOSTS AN IMPRESSIVE ARRAY OF WORLD-CLASS BROADWAY, THEATER,MUSIC, DANCE, COMEDY, OPERA AND FILM. OUR BROADBASED PROGRAMMING OFFERS SOMETHING FOR EVERYONE. THE VENUE HAS HOSTED RECORD-BREAKING PERFORMANCES OF RADIO CITY CHRISTMAS SPECTACULAR, THE COLOR PURPLE, ALVEN AILEY AMERICAN DANCE THEATER, VAN MORRISON, CELTIC THUNDER, FRANKIE VALLI, BOB DYLAN, DIANA ROSS, LADY GAGA'S NORTH AMERICAN TOUR PREMIERE, KATHY GRIFFIN, CHELSEA HANDLER, AND NPR'S WAIT, WAIT, DON'T TELL ME! THE WANG THEATRE IS ONE OF THE NATIONS FOREMOST NON-PROFIT PERFORMING ARTS INSTITUTIONS HONORING ALL ASPECTS OF THE PERFORMING ARTS. 2646393 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 3 0 1 370 1 1 1 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 1 1 MA X JOHN F PERKINS CFO 6174829393 270 TREMONT STREET BOSTON MA 02116 X SCOTT SPERLING 1.00 X X 0 0 0 DAVID GOEL 1.00 X X 0 0 0 JEFFERY MCCORMICK 1.00 X X 0 0 0 ELLIOT SURKIN 1.00 X X 0 0 0 MICHAEL WYZGA 1.00 X X 0 0 0 JOSIAH A SPAULDING JR 40.00 X 0 431124 51788 JOHN F PERKINS 40.00 X 0 114596 19888 0 545720 71676 0 0 1 0 WILSON BUTLER ARCHITECTS INC 195 STATE STREET BOSTON MA 02109 ARCHITECTURAL 190166 WCI CORPORATION PO BOX 300187 BOSTON MA 02130 HVAC CONTRACTOR 187643 CLEANCO MAINTENANCE CORP 318 BEAR HILL ROAD SUITE 8 WALTHAM MA 02451 FACILITY CLEANING 180399 SIEMENS INDUSTRY INC PO BOX 2134 CAROL STREAM IL 60132 HVAC CONTRACTOR 149063 4 THEATRE OPERATIONS 711110 645453 645453 THEATRE RENTAL/FUCTION 711110 171628 171628 817081 MANAGEMENT FEE INCOME 900099 2066486 2066486 CONCESSION INCOME 722210 9970 9970 2076456 2893537 817081 2066486 9970 287888 287888 9341 9341 74011 74011 32289 32289 139 139 16157 16157 15047 6986 8061 709 709 1567 1567 117001 117001 821122 821122 138604 138604 THEATRE OPERATIONS 559535 559535 MAINTENACE CONTRACTS 321552 321552 MANAGEMENT FEE 239709 14740 224969 REAL ESTATE TAXES 189658 189658 73434 72099 1335 2897763 2646393 251370 0 874 172464 68491 360965 11696 23953 28226659 17890333 10141516 10336326 10222577 10893708 732040 520258 1344318 2231457 2076358 2751715 X 8146219 8141993 8146219 8141993 10222577 10893708 -4226 0 X X 0 1 1 X 0 X X X 0 0 0 THE WANG CENTER FOR THE PERFORMING ARTS INC 510197209 7 1 1 1 239709 1 239709 26394094 17186415 9207679 1061484 655725 405759 771081 48193 722888 10336326 DUE TO RELATED PARTIES 2231457 2231457 2893537 2897763 -4226 -4226 2893537 0 2893537 0 2893537 2897763 0 2897763 0 2897763 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE WANG CENTER FOR THE PERFORMING ARTS, INC. D/B/A CITI PERFORMING ARTS CENTER ("CENTER") AND ITS SUBSIDIARIES, WITH THE EXCEPTION OF WANG THEATRE PRESENTS, INC., ARE NOT-FOR-PROFIT ORGANIZATIONS AS DESCRIBED UNDER INTERNAL REVENUE CODE (THE "CODE") SECTION 501(C)(3), ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE CODE SECTION 501(A) AND ARE ALSO EXEMPT FROM PRIVATE FOUNDATION STATUS UNDER IRC SECTIONS 509(A)(1) AND 509(A)(3), RESPECTIVELY. WANG THEATRE PRESENTS, INC. IS ORGANIZED UNDER THE PROVISIONS OF SUBCHAPTER C OF THE CODE, THEREFORE, ITS EARNINGS ARE SUBJECT TO FEDERAL AND STATE INCOME TAXES AT APPLICABLE RATES. THE CENTER HAS IMPLEMENTED THE GUIDANCE FOR INCOME TAXES IN ACCORDANCE WITH ASC TOPIC 740, AS IT RELATES TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE TREATMENT OF THE CENTER'S POSITION OF ACCOUNTING FOR INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS. THE GUIDANCE ALSO PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN THE TAX RETURN. IN ADDITION, IT PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE CENTER HAS NO UNCERTAIN TAX POSITIONS AT MAY 31, 2012 AND 2011. WITH FEW EXCEPTIONS, THE CENTER IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2009. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN INCOME TAX EXPENSE. X X X X X 0 0 0 0 0 0 0 0 0 JOSIAH A SPAULDING JR 0 412000 0 10021 0 9103 0 8480 0 43308 0 482912 0 0 PART I, LINE 3 THE OFFICERS ARE COMPENSATED BY THE WANG CENTER FOR THE PERFORMING ARTS, INC. ("CENTER"), A CONTROLLING ORGANIZATION. THE COMPENSATION COMMITTEE WHICH CONSISTS OF THE OFFICERS OF THE BOARD PERIODICALLY ASSEMBLES AND EVALUATES COMPARABILITY DATA IN ORDER TO DETERMINE THE COMPETITIVENESS OF THE TOTAL COMPENSATION PAID TO THE OFFICERS. THE COMMITTEE MAINTAINS CONTEMPORANEOUS DOCUMENTATION OF ITS DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS FOR THE CEO AND OTHER OFFICERS OF THE CENTER. FORM 990, PART VI, SECTION B, LINE 11 THE GOVERNANCE COMMITTEE CHAIR REVIEWS THE FORM 990 DISCLOSURES FOR ACCURACY AND FOR COMPLIANCE WITH IRS AND ORGANIZATIONAL POLICIES, PRIOR TO THE FORM 990 BEING FILED. IN ADDITION, THE FINANCE COMMITTEE REVIEWS THE FORM 990 PRIOR TO FILING. A FINAL COPY OF THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OVERSEER OR PRINCIPAL OFFICER OF THE CENTER ANNUALLY SIGNS A STATEMENT REGARDING CONFLICTS OF INTEREST IN FORM SATISFACTORY TO THE BOARD. SUCH STATEMENTS WITHOUT LIMITATIONS: 1. AFFIRM THAT THE PERSON HAS RECEIVED A COPY OF THIS CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY AND AGREES TO COMPLY WITH IT; AND 2. DISCLOSURE TO THE BOARD: A. THE NAME OF EACH ENTITY, FOR-PROFIT AND NON-PROFIT, (OTHER THAN THE CENTER OR ANY CHARITABLE ORGANIZATIONS OWNED OR CONTROLLED, DIRECTLY OR INDIRECTLY, BY THE CENTER) WHICH THE PERSON SERVES AS AN OFFICER, DIRECTOR, TRUSTEE, MANAGER, GENERAL PARTNER OR EMPLOYEE AND THE PERSONS POSITION AT EACH SUCH ENTITY; B. WHETHER THE PERSON (OR ANY FAMILY MEMBER, OTHER INDIVIDUALS OR ENTITY DEEMED AN "INSIDER" BY VIRTUE OF A RELATIONSHIP WITH THE PERSON) HAS, AT SUCH TIME, A CONFLICT OF INTEREST; AND C. ALL MATERIAL FACTS RELATING TO ANY SUCH CONFLICT OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. OFFICER COMPENSATION FORM 990, PART VII, SECTION A: JOSIAH A. SPAULDING, JR. WAS COMPENSATED FOR SERVICES PROVIDED TO THE WANG CENTER FOR THE PERFORMING ARTS, INC. AND AFFILIATES AS PRESIDENT AND CEO. JOSIAH WORKED AN AVERAGE OF 40 HOURS PER WEEK IN THIS POSITION. JOHN F. PERKINS WAS COMPENSATED FOR SERVICES PROVIDED TO THE WANG CENTER FOR THE PERFORMING ARTS, INC. AND AFFILIATES AS CFO. JOHN WORKED AN AVERAGE OF 40 HOURS PER WEEK IN THIS POSITION. RECLASSIFICATION FORM 990; PART X; LINES 15 & 25 AND PART I; LINES 20 & 21 THE ORGANIZATION HAS RECLASSIFIED AMOUNTS DUE TO RELATED PARTIES FROM OTHER ASSETS TO OTHER LIABILITIES ON THE MAY 31, 2011 BALANCE SHEET TO REFLECT THE CLASSIFICATION USED ON THE MAY 31, 2012 BALANCE SHEET PRESENTATION. AUDIT OVERSIGHT FORM 990; PART XII; LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OVER THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE WANG CENTER FOR THE PERFORMING ARTS INC 270 TREMONT STREET BOSTON MA 02116 510197209 ARTS AND EDUCATION PROGRAMMING MA 501(C)3 LINE 7 N/A 0 TREMONT THEATRE INC 270 TREMONT STREET BOSTON MA 02116 043317590 ARTS PROGRAMMING MA 501(C)3 LINE 11A, I THE WANG CENTER FOR THE PERFORMING ARTS INC 0 WANG CENTER PRODUCTIONS INC 270 TREMONT STREET BOSTON MA 02116 043317595 ARTS PROGRAMMING MA 501(C)3 LINE 11A, I THE WANG CENTER FOR THE PERFORMING ARTS INC 0 WANG THEATRE PRESENTS INC 270 TREMONT STREET BOSTON MA 02116 263055454 ARTS PROGRAMMING MA THE WANG CENTER FOR THE PERFORMING ARTS INC C 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 THE WANG CENTER FPR THE PERFORMING ARTS INC L 239709 FAIR MARKET VALUE