2011-05-20T09:24:08-07:00 2010-10-31 THOMAS STEPHEN & CO LLP 3102 OAK LAWN STE 800LB101 DALLAS TX 752194241 990 2009-11-01 751104793 Dallas Summer Musicals Inc DALL 2144215678 PO Box 710336 Dallas TX 75371 MICHAEL A JENKINS 2011-05-20 Thomas V Stephen 2148242556 2009 2016-02-24 21:20:13Z MICHAEL A JENKINS PO Box 710336 DALLAS TX 753710336 27188851 false false X DALLASSUMMERMUSCIALS.ORG X 1941 TX PRESENTATION AND EDUCATION OF MUSICAL THEATRE. 248 248 329 271 2587 -37546 1709291 1735896 15728337 21721795 126180 199199 503521 467057 18067329 24123947 0 0 3028188 3465499 0 350397 16293172 23236371 19321360 26701870 -1254031 -2577923 8887888 3436822 4161074 1250624 4726814 2186198 PRESENTATION AND EDUCATION OF MUSICAL THEATRE. false false 24351459 21721795 DALLAS SUMMER MUSICALS (DSM) IS THE PREEMINENT NON-PROFIT PRESENTER OF BROADWAY THEATER IN NORTH TEXAS. DSM PRODUCES, PRESENTS AND PROMOTES EXCELLENCE IN LIVE MUSICAL THEATRE WITH YEAR-ROUND PERFORMANCES FOR DIVERSE AUDIENCES OF ALL AGES, IMPACTING THE LIVES OF CHILDREN AND FAMILIES THROUGH COMMUNITY OUTREACH AND EDUCATION, AND ENRICHING THE CULTURAL LANDSCAPE OF DALLAS/FORT WORTH, NORTH TEXAS AND THE SOUTHWEST REGION. 24351459 true true false false false false false false false false true true false false false false false false false true true false false false true false false false false false false false false false false false true false false false false true false false false true 70 0 true 329 true true true false false false false false false true true false 0 false false false true false false false false 248 248 true false false false false true false true true false false false false true true true true true true false true true X X AB LILES 2144215678 909 1st Avenue Dallas TX 75210 WILLIAM ROSS 1.00 X 0 0 0 WILLIAM R SUTKER DR 1.00 X 0 0 0 WILLIAM J O'DWYER 1.00 X 0 0 0 WILLIAM A NORRETT 1.00 X 0 0 0 WILLIAM PERRY CANNON 1.00 X 0 0 0 WENDY WALKER 1.00 X 0 0 0 WENDY JENNEY JAMES 1.00 X 0 0 0 WENDY BOOTHE 1.00 X 0 0 0 WARREN GILBERT 1.00 X 0 0 0 W WALLACE REED 1.00 X 0 0 0 VALERIE CANON 1.00 X 0 0 0 UZAIR NATHANI 1.00 X 0 0 0 TRICIA SMITH BEALL 1.00 X 0 0 0 TONY WEYNAND 1.00 X 0 0 0 TOM BECKMAN 1.00 X 0 0 0 TODD CHANON 1.00 X 0 0 0 TIMOTHY DOKE 1.00 X 0 0 0 TERRY R DALLAS 1.00 X 0 0 0 TERESA DISIERE 1.00 X 0 0 0 TED MUNSELLE 1.00 X 0 0 0 SUSIE WOODALL 1.00 X 0 0 0 SUSAN VICE 1.00 X 0 0 0 SUSAN PIERCE WILSON 1.00 X 0 0 0 SUSAN M ANSEL 1.00 X 0 0 0 SUSAN KOTTWITZ 1.00 X 0 0 0 SUSAN HORNSTEIN 1.00 X 0 0 0 SUSAN HOLMAN 1.00 X 0 0 0 SUE LUNA 1.00 X 0 0 0 SUE HUGHES 1.00 X 0 0 0 STEVEN WALKOWIAK 1.00 X 0 0 0 STEVEN C METZGER 2.00 X X 0 0 0 STEVE DRISKELL 1.00 X 0 0 0 STEVE CLAY 1.00 X 0 0 0 STEVE B WATSON 1.00 X 0 0 0 STEPHEN H COLLINS 1.00 X 0 0 0 STANLEY D GARDNER 1.00 X 0 0 0 STACI MANKOFF 1.00 X 0 0 0 SPENCER DWORKIS 1.00 X 0 0 0 SOTT COLLIER 1.00 X 0 0 0 SHEFFIEL KADANE III 1.00 X 0 0 0 SHARON QUIST 1.00 X 0 0 0 SHARON KRAUS 1.00 X 0 0 0 SCOTT ZASHIN MD 1.00 X 0 0 0 SCOTT RAGLAND 1.00 X 0 0 0 SCOTT NASON 1.00 X 0 0 0 SARA MARTINEAU 1.00 X 0 0 0 SANDRA K THOMAS 2.00 X X 0 0 0 SALLY YAMINI 1.00 X 0 0 0 SALLY MCKELVEY 1.00 X 0 0 0 SALLY HOGLUND 1.00 X 0 0 0 RUTH SHARP ALTSHULER 1.00 X 0 0 0 RONALD PIACENTI 1.00 X 0 0 0 RON W HADDOCK 1.00 X 0 0 0 ROBERT WITTE 1.00 X 0 0 0 ROBERT THOMPSON 1.00 X 0 0 0 ROBERT S WILLIAMS 1.00 X 0 0 0 ROBERT MITCHELL 2.00 X 0 0 0 ROBERT MINSHALL 1.00 X 0 0 0 ROBERT MCCULLOCH 1.00 X 0 0 0 ROBERT HALLAM 1.00 X 0 0 0 ROBERT GREENING 1.00 X 0 0 0 ROBERT DRANSFIELD 1.00 X 0 0 0 ROBERT CAPPS JR 1.00 X 0 0 0 ROBERT BEHRINGER 1.00 X 0 0 0 RICK ROGERS 1.00 X 0 0 0 RICK GRAHAM 1.00 X 0 0 0 REX KURZIUS 1.00 X 0 0 0 REBEKAH HAMILTON KAY 1.00 X 0 0 0 RANDY GUILLOT 1.00 X 0 0 0 RANDALL ISENBERG 1.00 X 0 0 0 RANDALL GOSS 1.00 X 0 0 0 PHYLLIS RERKO 1.00 X 0 0 0 PHILIP CULLUM 1.00 X 0 0 0 PETE SCHENKEL 1.00 X 0 0 0 PEGGY ZADINA 1.00 X 0 0 0 PAUL S SILVER DR 1.00 X 0 0 0 PAUL A STOTTS 1.00 X 0 0 0 PATTI FLOWERS 1.00 X 0 0 0 PAT ROGERS 1.00 X 0 0 0 PAM PENDLETON 1.00 X 0 0 0 PAM MCCALLUM 1.00 X 0 0 0 O PAUL CORLEY SR 1.00 X 0 0 0 O PAUL CORLEY JR 1.00 X 0 0 0 NATHAN SCHUBERT 1.00 X 0 0 0 NANCY NATINSKY 1.00 X 0 0 0 NANCY MONTGOMERY 1.00 X 0 0 0 MOLLY MARTINDALE BARNS 1.00 X 0 0 0 MILLIE COOPER 1.00 X 0 0 0 MILLA PERRY JONES 1.00 X 0 0 0 MICHELE PHILLIPS 1.00 X 0 0 0 MICHELE BOBADILLA 1.00 X 0 0 0 MICHAEL S ALBRIGHT 1.00 X X 0 0 0 MICHAEL C STEINDORF 2.00 X X 0 0 0 MICHAEL A JENKINS 40.00 X X 311000 0 55284 MICHAEL A SWARTZENDRUBER 1.00 X 0 0 0 MERRILL WERTHEIMER 1.00 X 0 0 0 MEREDY MCCLURE 1.00 X X 0 0 0 MEREDITH MABUS 1.00 X 0 0 0 MELODY ORRANTIA 2.00 X 0 0 0 MAURICE PURNELL JR 1.00 X 0 0 0 MARY LEE COX 1.00 X 0 0 0 MARY GILL 1.00 X 0 0 0 MARVIN LANE 1.00 X 0 0 0 MARTYE SIMMONS 1.00 X 0 0 0 MARK CANNON 1.00 X 0 0 0 MARJORIE PURNELL 1.00 X 0 0 0 MARJ WATERS 1.00 X 0 0 0 LYNNE WOODWARD TEINERT 1.00 X 0 0 0 LYNN CHERRY 1.00 X 0 0 0 LORI GLAZER 1.00 X 0 0 0 LLOYD FRUGE 1.00 X 0 0 0 LLOYD BLAYLOCK 1.00 X 0 0 0 LIZ MINYARD LOKEY 1.00 X 0 0 0 LILLIAN DONA 1.00 X 0 0 0 LESTER MELNICK 1.00 X 0 0 0 LESLIE DECILLIS 1.00 X 0 0 0 LEE ROEVER 1.00 X 0 0 0 LEE MAAS 1.00 X 0 0 0 LEE CARTER III 1.00 X 0 0 0 LAUREY PEAT 1.00 X 0 0 0 LAURA V ESTRADA 1.00 X 0 0 0 LARRY WAISANEN 1.00 X 0 0 0 LARRY GLASGOW 1.00 X 0 0 0 KITTY O'CONNELL HENRY 1.00 X 0 0 0 KIT WILLIAMS 1.00 X 0 0 0 KIMBERLY YAMANOUCHI 1.00 X 0 0 0 KENT HOFMEISTER 1.00 X 0 0 0 KENNETH KELLAM 1.00 X 0 0 0 KENNETH D STANSTAD 1.00 X 0 0 0 KAY MILLER 1.00 X 0 0 0 KATHY OWEN 1.00 X 0 0 0 KATE NEWMAN 1.00 X 0 0 0 KARL CHIAO 1.00 X 0 0 0 KAREN WATSON 1.00 X 0 0 0 KAREN FRY WEISBRICH 1.00 X 0 0 0 JULIANN KRUMBHOLZ 1.00 X 0 0 0 JOSEPH ARMES 1.00 X 0 0 0 JOLIE HUMPHREY 1.00 X 0 0 0 JOHN STUART III 1.00 X 0 0 0 JOHN MCFARLAND 1.00 X 0 0 0 JOHN MCCOY 1.00 X 0 0 0 JOHN H CUDE 1.00 X 0 0 0 JOHN ANKENEY 1.00 X 0 0 0 JIM TURNER 1.00 X 0 0 0 JIM NEITZEL 1.00 X 0 0 0 JIM MEYER 1.00 X 0 0 0 JIM JEBBIA 1.00 X 0 0 0 JIM FRANCIS 1.00 X 0 0 0 JILL HOFFMAN TIERNAN 1.00 X 0 0 0 JETHRO PUGH III 1.00 X 0 0 0 JERRY DILETTUSO 1.00 X 0 0 0 JEFFERY A STONE 1.00 X 0 0 0 JEFF SUTTLE 1.00 X 0 0 0 JEFF PISTOR 1.00 X 0 0 0 JAY TURNER 1.00 X 0 0 0 JAY FOX 1.00 X 0 0 0 JAY COUNTS 1.00 X 0 0 0 JASON KULAS 1.00 X 0 0 0 JANICE Z DAVIS 1.00 X 0 0 0 JANICE SHARRY 1.00 X 0 0 0 JAMES W PORTER JR 1.00 X 0 0 0 JACKSON HARRELL DR 1.00 X 0 0 0 J KEMP SAWERS 1.00 X 0 0 0 J ROBERT BOZMAN 1.00 X 0 0 0 J PATRICK FAUBION 1.00 X 0 0 0 HOWARD HANGER 1.00 X 0 0 0 HON AMOS MAZZANT 1.00 X 0 0 0 HOLLY REEVES 1.00 X 0 0 0 HERDERCINE NASH 2.00 X 0 0 0 HERB WEITZMAN 1.00 X 0 0 0 GWYNEITH BLACK 1.00 X 0 0 0 GRETCHEN WILLIAMS 1.00 X 0 0 0 GREG JOHNSON 1.00 X 0 0 0 GLORIA VASQUEZ BROWN 1.00 X 0 0 0 GLENDA KEMPLE 1.00 X 0 0 0 GENE BISHOP 1.00 X 0 0 0 GARY DIXON 1.00 X 0 0 0 GAIL PLUMMER 1.00 X 0 0 0 ERIC NEUMAN 1.00 X 0 0 0 ELOISE MEADOWS ROUSE 1.00 X 0 0 0 EDD MAXCEY 1.00 X 0 0 0 ED BRATTON 1.00 X 0 0 0 ED BLESSING 1.00 X 0 0 0 DR SCOTT DAVIDSON 1.00 X 0 0 0 DR JOHN ZAVALETA 1.00 X 0 0 0 DR JOHN T GILL 1.00 X 0 0 0 DR HONOR FRANKLIN 1.00 X 0 0 0 DR HARLAN POLLOCK 1.00 X 0 0 0 DOUG TREUTER 1.00 X 0 0 0 DORSEY BASKIN 1.00 X X 0 0 0 DONALD K SPIES 1.00 X 0 0 0 DICK QUISENBERRY 4.00 X 0 0 0 DIANE SCOVELL 1.00 X 0 0 0 DIANE CHILDRESS 1.00 X 0 0 0 DIANA LAQUEY 1.00 X 0 0 0 DAYTON MACATEE 1.00 X 0 0 0 DAVID LEWIS 1.00 X 0 0 0 DAVID EISENLOHR 1.00 X 0 0 0 DAVID DIENES 1.00 X 0 0 0 DAVID BROOKS 1.00 X 0 0 0 DARRELL JORDAN 1.00 X X 0 0 0 DANIEL H BRANCH 1.00 X 0 0 0 D'ANDRA SIMMONS 1.00 X 0 0 0 DAN WALLER 1.00 X 0 0 0 CYNTHIA DEVIES 1.00 X 0 0 0 CYNTHIA BEAIRD 1.00 X 0 0 0 CRUGER RAGLAND 1.00 X 0 0 0 CRAIG ONGLEY 1.00 X 0 0 0 CLOVIS SANFORD 1.00 X 0 0 0 CLARK WILLINGHAM 1.00 X 0 0 0 CHUCK THOELE 1.00 X 0 0 0 CHRISTINE GANCARZ 1.00 X 0 0 0 CHRISTINE A NOWAK 1.00 X 0 0 0 CHARLOTTE HICKEY 1.00 X 0 0 0 CHARLES PISTOR 1.00 X 0 0 0 CHARLES PIERCE JR 1.00 X 0 0 0 CHARLES MARTIN 1.00 X 0 0 0 CHARLES L GUMMER 1.00 X 0 0 0 CHAR ANKENEY 1.00 X 0 0 0 CHAD CROZIER 1.00 X 0 0 0 CAVEN MILLER 1.00 X 0 0 0 CATALINA E GARCIA MD 1.00 X 0 0 0 CASEY MOORE 1.00 X 0 0 0 CAROL SPIES 1.00 X 0 0 0 CAROL MAXCEY 1.00 X 0 0 0 CAMERON CURTIS 1.00 X 0 0 0 CE 'DOC' CORNUTT 1.00 X 0 0 0 BYRON CARLOCK 1.00 X 0 0 0 BRUCE MCSHAN 1.00 X 0 0 0 BRUCE HARBOUR 1.00 X 0 0 0 BRICE BEAIRD 1.00 X X 0 0 0 BRIAN TURRENTINE 1.00 X 0 0 0 BRIAN KILPATRICK 1.00 X 0 0 0 BRAD CHEVES 1.00 X 0 0 0 BILLIE LEIGH RIPPEY 1.00 X 0 0 0 BILL MELTON 1.00 X 0 0 0 BILL MATAEJA 1.00 X 0 0 0 BERYL RAFF 1.00 X 0 0 0 BARTON WALLACE 1.00 X 0 0 0 BARRY EPSTEIN 1.00 X 0 0 0 BARRETT WILLINGHAM 1.00 X 0 0 0 BARBARA SHANNON 1.00 X 0 0 0 APRIL R TERRY 1.00 X 0 0 0 ANNE HUGHES 1.00 X 0 0 0 ANGUS WYNNE III 1.00 X 0 0 0 ANDY MEYERCORD 1.00 X 0 0 0 ALICE MURRAY 1.00 X 0 0 0 ALFONSO E PINO III 1.00 X 0 0 0 ALAN GOLDFARB 1.00 X 0 0 0 AB LILES 40.00 X X 92408 0 5771 403408 61055 1 false true false 0 58734 1677162 58734 1735896 TICKET SALES 711110 21670921 21670921 SPECIAL PROJECTS REVENUE 711110 1786 1786 RECOUP OF SHOW INVESTMENT 711110 49088 49088 21721795 65258 65258 0 0 0 2812007 2678066 133941 133941 133941 557995 58734 372881 185114 185114 39717 39717 39717 16544 13957 2587 2587 OTHER REVENUE 900099 239639 239639 239639 24123947 21721795 2587 663669 0 0 0 0 525485 170142 295913 59430 0 2310588 1392666 827666 90256 177206 160759 13869 2578 212509 51522 134889 26098 239711 148828 78292 12591 0 38653 38653 20765 20765 0 0 0 7641 7641 2210090 2210090 192852 61650 121885 9317 0 7531107 7531107 1631946 1615149 16797 37927 12136 24188 1603 0 707 299 408 13302 13302 0 117679 25657 90824 1198 218636 176677 40622 1337 Season Expense Amortization 1130114 1130114 Parking - City of Dallas 477234 477234 Orchestra 706303 706303 Company Percentage Payment 3462633 3462633 Company Guarantees 3731875 3731875 1706907 1286917 274409 145581 26701870 24351459 2000014 350397 444339 173756 2779188 867813 2230 8425 425291 5463 0 0 143960 165200 35639 27611 570288 364295 1319689 940299 419843 379390 3045793 387454 0 0 0 1021317 1057415 8887888 3436822 966624 913349 2167393 78260 800000 227057 259015 4161074 1250624 X 4687711 2169769 39103 16429 4726814 2186198 8887888 3436822 X false true true X false false X 1449209 1607250 1786450 1709291 1735896 8288096 0 0 1449209 1607250 1786450 1709291 1735896 8288096 141120 8146976 303480 382930 282804 129179 65258 1163651 0 279910 440737 580612 451340 239639 1992238 11443985 98778967 0.71190 0.70840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 391065 273330 117735 528911 453510 75401 399713 213459 186254 379390 STATUE 75685 Other Assets 4000 INVESTMENT IN VANITIES 105955 INVESTMENT IN PRODUCERS FOUR 65000 INVESTMENT IN PRISCILLA QUEEN 100000 INVESTMENT IN PIPPIN INVESTMENT IN NINE TO FIVE 75000 INVESTMENT IN NEW DRUM SONG INVESTMENT IN MINSKY 100000 INVESTMENT IN MEMPHIS 37500 INVESTMENT IN LOVE, JANIS 10436 INVESTMENT IN LEAP OF FAITH BROADWAY 25000 INVESTMENT IN GYPSY 25000 INVESTMENT IN GUYS AND DOLLS 200000 INVESTMENT IN CURTAINS, L.P. 39161 INVESTMENT IN COPACABANA 19756 INVESTMENT IN CHRISTMAS STORY 32000 INVESTMENT IN CATERED AFFAIR INVESTMENT IN CAROUSEL 37500 INVESTMENT IN BONNIE & CLYDE 100000 DEPOSITS ACCRUED INTEREST RECEIVABLE 5422 1057415 DEFERRED COMPENSATION 259015 259015 24123947 26701870 -2577923 37307 37307 -2540616 24173493 37307 7463 123254 168024 24005469 118478 118478 24123947 26714109 7463 123254 130717 26583392 118478 118478 26701870 Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S PRODUCER CIRCLE EXPENSE $0 SEATS FOR KIDS EXPENSE $36158 NAMT/LATP PROGRAM EXPENSE $0 INDEPENDENT PRODUCERS NET EXPENSE $0 BARTNER JENKINS EXPENSE $0 PRODUCERS EXPENSE $35015 TROIKA EXPENSES $0 INTEREST EXPENSE $13302 SPONSORSHIP EXPENSES $0 CONTRACT LABOR $93 other expenses $33910 Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S Other income offset with expenses $123254 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S PRODUCER SHOW EXPENSES $0 SEATS FOR KIDS EXPENSE $36158 NAMT/LATP PROGRAM EXPENSE $0 INDEPENDENT PRODUCERS NET EXPENSE $0 BARTNER JENKINS EXPENSE $0 PRODUCERS EXPENSE $35015 TROIKA EXPENSES $0 INTEREST EXPENSE $13302 SPONSOR SHIP EXPENSES $0 CONTRACT LABOR $93 OTHER EXPENSES $33910 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 Other income offset with expenses $123254 false GALA 616729 58734 557995 372881 616729 58734 557995 372881 372881 185114 false false 39717 false 39717 39717 TX false Not required. false true false 1.00000 false false X true true X X false false false false false false false false false false MICHAEL A JENKINS 311000 20561 34723 366284 Sch J, Part I, Line 1a Part I, Line 1a: Relevant information in regards to selections on 1a. STEVE METZGER DIRECTOR 5944 LEGAL SERVICES false MICHAEL STEINDORF DIRECTOR 410 LEGAL SERVICES false CRUGER SCOTT RAGLAND DIRECTOR 9934 INSURANCE false X 750 FMV X 1 12690 FMV X 3 20484 FMV X OTHER 1 810 FMV X AIRTICKET 4 24000 FMV false false false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST SENT TO DSM'S OFFICES. Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE COMPENSATION COMMITTEE IS RESPONSIBLE FOR THE UPDATE AND REVIEW OF PRESIDENT AND MANAGING DIRECTOR'S COMPENSATION. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts a.Employees who could influence a business decision are required to disclose in writing any self-interest they have in a transaction affecting the Company. Such disclosures may include an ownership interest in an entity from which the Company is procuring goods or services, an interest in property the Company is buying or leasing, or other transactions where an insider has the possibility of personal gain by doing business with Dallas Summer Musicals, Inc. Disclosures should also cover any transaction in which the entity is doing business with a family member or business partner of the employee. Having a possible conflict of interest does not preclude the entity from doing business with DSM or MGI, but generally the employee with the relationship with the entity should be excused from any decisions made with respect to transactions involving the personal conflict.b.Disclosure - Exhibit A at the end of the handbook consists of a list of related parties, with whom Dallas Summer Musicals, Inc may, from time to time, transact business. THE LIST IDENTIFIES THE VENDORS, BOARD MEMBERS AND EMPLOYEES HAVING THE CONFLICT. CHANGES TO THE LIST ARE MADE WHEN DISCLOSED TO MANAGEMENT. The list is to be reviewed annually by the Audit Committee, updated to reflect related party changes, and published as an Addendum to the handbook upon approval.c.Disbursements for related party transactions exceeding $50,000 for the aggregate of projects for any fiscal year must be submitted to the Executive Committee for approval. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process Form 990 is reviewed by the audit committee. Form 990, Part VI, Line 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et There is a father and son on the board. TOM HUGHES FOUNDATION INC PO BOX 710336 DALLAS TX 75371 751943685 MUSICAL THEATER CLASSES TX 501(C)(3) N/A N/A DSM MANAGEMENT GROUP INC PO BOX 150188 DALLAS TX 75315 752770363 SUPPORT THE ORGANZIATION FACILITY SERVICES TX 501(C)(3) N/A N/A false true false false true false false false false true false false false true false true false false TOM HUGHES FOUNDATION INC b 21500 DSM MANAGEMENT GROUP INC p 27867 DSM MANAGEMENT GROUP INC n 100000 DSM MANAGEMENT GROUP INC j 1004350 DSM MANAGEMENT GROUP INC e 176290