COMMONWEALTH SHAKESPEARE COMPANY INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: COMMONWEALTH SHAKESPEARE COMPANY INC (EIN 04-2947682)
Tax period: 2010-10-01 to 2011-09-30
Filed: 2012-08-06
IRS object ID: 201232199349301413
Schema version: 2010v3.7
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-08-06T16:12:40-05:00	Timestamp
Tax Period End Date	2011-09-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRIEDMAN HURWITZ & ALIBER	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	100 GALEN ST STE 101	AddressLine1
City	WATERTOWN	City
State	MA	State
ZIP Code	024724502	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-10-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	042947682	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE COMMONWEALTH SHAKESPEARE CO INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	COMM	NameControl
Phone	6174260863	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	126 LEWIS WHARF	AddressLine1
City	BOSTON	City
State	MA	State
ZIP Code	02110	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	WILLIAM S MALER	Name
Title	PRESIDENT	Title
Phone	6174260863	Phone
Date Signed	2012-07-02	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Date Prepared	2012-07-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	WILLIAM S MALER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	21 SULLIVAN STREET	AddressLine1
City	BOSTON	City
State	MA	State
ZIP Code	02129	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	857553	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.COMMSHAKES.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1996	YearFormation
State Legal Domicile	MA	StateLegalDomicile
Activity Or Mission Description	THE MISSION IS TO PRODUCE AND PERFORM PRODUCTION OF THE WORKS OF WILLIAM SHAKESPEARE ON THE BOSTON COMMONS WITH NO FEE FOR ADMITTANCE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	20	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	417592	ContributionsGrantsPriorYear
Contributions Grants Current Year	754057	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	72473	ProgramServiceRevenuePriorYear
Program Service Revenue CY	58665	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	58041	OtherRevenuePriorYear
Other Revenue Current Year	44831	OtherRevenueCurrentYear
Total Revenue Prior Year	548106	TotalRevenuePriorYear
Total Revenue Current Year	857553	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	217464	SalariesEtcPriorYear
Salaries Etc Current Year	273370	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	64734	TotalFundrsngExpCurrentYear
Other Expense Prior Year	326822	OtherExpensePriorYear
Other Expenses Current Year	515037	OtherExpensesCurrentYear
Total Expenses Prior Year	544286	TotalExpensesPriorYear
Total Expenses Current Year	788407	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	3820	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	69146	RevenuesLessExpensesCY
Total Assets BOY	58385	TotalAssetsBOY
Total Assets EOY	211240	TotalAssetsEOY
Total Liabilities BOY	18576	TotalLiabilitiesBOY
Total Liabilities EOY	102286	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	39809	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	108954	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE MISSION IS TO PRODUCE AND PERFORM PRODUCTION OF THE WORKS OF WILLIAM SHAKESPEARE ON THE BOSTON COMMONS WITH NO FEE FOR ADMITTANCE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PRODUCTION & PRESENTATION OF SHAKESPEARE PLAY	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Revenue	44831	Revenue
Description	FUNDRAISING EVENTS	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	427798	Expense
Description	THE MISSION IS TO PRODUCE AND PERFORM PRODUCTION OF THE WORKS OF WILLIAM SHAKESPEARE ON THE BOSTON COMMONS WITH NO FEE FOR ADMITTANCE.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	427798	TotalOfOtherProgramServiceExp
Total Program Service Expense	427798	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	45	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	45	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	THE COMMONWEALTH SHAKESPEARE CO INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6174260863	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	126 LEWIS WHARF	AddressLine1
City	BOSTON	City
State	MA	State
ZIP Code	02110	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (14 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
WILLIAM S MALER
ARTISTIC DIR	40.00	X	60000	0	4979
KELLY BOULLET
TRUSTEE	2.00	X	0	0	0
PEG GOLDEN
TRUSTEE	2.00	X	0	0	0
KERRY HEALEY
TRUSTEE	2.00	X	0	0	0
DAN KELLEY
TRUSTEE	2.00	X	0	0	0
DAVID FRIEDMAN
TRUSTEE	2.00	X	0	0	0
IRWIN HELLER
TRUSTEE	2.00	X	0	0	0
SCOTT ORAN
TREASURER/TR	2.00	X	0	0	0
AL LARKIN
TRUSTEE	2.00	X	0	0	0
SAM MAZZARELLI
		X	0	0	0
JOHN RAFTERY
	2.00	X	0	0	0
BRYAN SIMMONS
	2.00	X	0	0	0
JOAN MOYNAGH
SECRETARY/TR	2.00		0	0	0	X
WILL LYMAN
PRESIDENT/TR	2.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	60000	TotalReportableCompFromOrg
Total Other Compensation	4979	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	754057	AllOtherContributions
Total Contributions	754057	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	AUCTION , GALA EVENT	Description
Total Revenue Column	58665	TotalRevenueColumn
Exclusion	$58,665	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	58665	TotalProgramServiceRevenue

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PROGRAM FEES	44917	44917
MISCELLANEOUS INCOME	4216	4216
SALE OF MERCHANDISE	597	597

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	-4899	TotalRevenueColumn
Related Or Exempt Function Income	-4899	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	44831	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	857553	TotalRevenueColumn
Related Or Exempt Function Income	44831	RelatedOrExemptFunctionIncome
Exclusion	$58,665	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	250289	Total
Program Services	120057	ProgramServices
Management And General	128322	ManagementAndGeneral
Fundraising	1910	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	23081	Total
Management And General	23081	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	8583	Total
Management And General	8583	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
PROGRAM EXPENSES	307741	307741
PROFESSIONAL FEES	82097		82097
FUNDRAISING	62824			62824
RENT	16083		16083
DEVELOPMENT CONSULTANT	12000		12000

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	25709	Total
Management And General	25709	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	788407	Total
Program Services	427798	ProgramServices
Management And General	295875	ManagementAndGeneral
Fundraising	64734	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	31725	BOY
EOY	67880	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	17029	BOY
EOY	87250	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	6341	BOY
EOY	23587	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1662	BOY
EOY	2068	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1436	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2175	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	518	BOY
EOY	-739	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	1110	BOY
EOY	29444	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	1750	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	58385	BOY
EOY	211240	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	5660	BOY
EOY	45286	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
EOY	57000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	12916	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	18576	BOY
EOY	102286	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	39809	BOY
EOY	108954	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	39809	BOY
EOY	108954	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	58385	BOY
EOY	211240	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	69146	ReconcilationRevenueExpenses
Reconcilation Other Changes	-1	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	417592	CurrentTaxYearMinus1Year
Current Tax Year	754057	CurrentTaxYear
Total	1171649	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	58041	CurrentTaxYearMinus1Year
Current Tax Year	44831	CurrentTaxYear
Total	102872	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	72473	CurrentTaxYearMinus1Year
Current Tax Year	58665	CurrentTaxYear
Total	131138	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	548106	CurrentTaxYearMinus1Year
Current Tax Year	857553	CurrentTaxYear
Total	1405659	Total

Field	Value	IRS element (for citing)
Public Support Total509	1405659	PublicSupportTotal509

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	548106	CurrentTaxYearMinus1Year
Current Tax Year	857553	CurrentTaxYear
Total	1405659	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	1.00000	PublicSupportPercentage509
Prior Year Support Percentage	1.00000	PriorYearSupportPercentage
Investment Income Percentage	0.00000	InvestmentIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACHIEVEMENTS DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	THE MISSION IS TO PRODUCE AND PERFORM PRODUCTION OF THE WORKS OF WILLIAM SHAKESPEARE ON THE BOSTON COMMONS WITH NO FEE FOR ADMITTANCE.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	PRESIDENT AND FINANCE COMMITTEE TRUSTEE REVIEW
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST