ENCORE MUSICAL THEATRE COMPANY: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ENCORE MUSICAL THEATRE COMPANY (EIN 26-1663425)
- Tax period
- 2024-08-01 to 2025-07-31
- Filed
- 2026-03-31
- IRS object ID
- 202630909349301358
- Schema version
- 2024v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-31T15:53:47-04:00 | ReturnTs |
| Tax Period End | 2025-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 461335331 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALTRUIC ADVISORS CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 417 FOREST AVENUE | AddressLine1Txt |
| City | PLYMOUTH | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48170 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 261663425 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ENCORE MUSICAL THEATRE COMPANY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ENCO | BusinessNameControlTxt |
| Phone | 7342686200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7714 ANN ARBOR STREET | AddressLine1Txt |
| City | DEXTER | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48130 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FRANK MACK | PersonNm |
| Person Title | MANAGING DIRECTOR | PersonTitleTxt |
| Phone | 7342686200 | PhoneNum |
| Signature | 2026-03-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RYAN N HAGAN CPA | PreparerPersonNm |
| PTIN | P00293011 | PTIN |
| Phone | 8882985297 | PhoneNum |
| Preparation | 2026-03-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | FRANK MACK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7714 ANN ARBOR STREET | AddressLine1Txt |
| City | DEXTER | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48130 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,931,409 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | THEENCORETHEATRE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE ENCORE MUSICAL THEATRE COMPANY IS SOUTHEAST MICHIGAN'S PREMIER PROFESSIONAL NON-PROFIT MUSICAL THEATRE. WE ARE COMMITTED TO PRODUCING HIGH-QUALITY MUSICALS THAT ENTERTAIN, INSPIRE AND BRING COMMUNITIES TOGETHER. THE ENCORE IS DEDICATED TO FOSTERING THE NEXT GENERATION OF MUSICAL THEATRE ARTISTS, AUDIENCES AND PRODUCTIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 86 | TotalEmployeeCnt |
| Total Volunteers | 183 | TotalVolunteersCnt |
| Total Gross UBI | $19,950 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $1,291 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $259,996 | PYContributionsGrantsAmt |
| CY Contributions Grants | $706,924 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $640,929 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,141,796 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,241 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,678 | CYInvestmentIncomeAmt |
| PY Other Revenue | $25,535 | PYOtherRevenueAmt |
| CY Other Revenue | $58,592 | CYOtherRevenueAmt |
| PY Total Revenue | $935,701 | PYTotalRevenueAmt |
| CY Total Revenue | $1,918,990 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $305,915 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $803,555 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $162,493 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $760,152 | PYOtherExpensesAmt |
| CY Other Expenses | $1,536,113 | CYOtherExpensesAmt |
| PY Total Expenses | $1,066,067 | PYTotalExpensesAmt |
| CY Total Expenses | $2,339,668 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$130,366 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$420,678 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,937,157 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,546,432 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,287,014 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,210,607 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,650,143 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,335,825 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ENCORE MUSICAL THEATRE COMPANY IS SOUTHEAST MICHIGAN'S PREMIER PROFESSIONAL NON-PROFIT MUSICAL THEATRE. WE ARE COMMITTED TO PRODUCING HIGH-QUALITY MUSICALS THAT ENTERTAIN, INSPIRE AND BRING COMMUNITIES TOGETHER. THE ENCORE IS DEDICATED TO FOSTERING THE NEXT GENERATION OF MUSICAL THEATRE ARTISTS, AUDIENCES AND PRODUCTIONS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,391,813 | ExpenseAmt |
| Revenue | $1,147,164 | RevenueAmt |
| Desc | EXPENSES NEEDED TO PROVIDE ENTERTAINMENT IN ORDER TO RAISE FUNDS FOR CHARITABLE PURPOSE. | Desc |
| Total Program Service Expenses | $1,391,813 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 131 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 86 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CORTNEY OPHOFF | PersonNm |
| Phone | 7342686200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7714 ANN ARBOR STREET | AddressLine1Txt |
| City | DEXTER | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48130 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| FRANK MACK | ||||||
| MANAGING DIR | 40.00 | Yes (X) | $120,000 | $0 | $3,600 | |
| DAN COONEY | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $100,000 | $0 | $3,000 | |
| CORTNEY OPHOFF | ||||||
| GENERAL MANA | 40.00 | Yes (X) | $61,200 | $0 | $0 | |
| VINCENT J CARDINAL | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| HOLLI EATON | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| STEVE ELLIOTT | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| KARL FINK | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| Y JAMIE MISTRY | ||||||
| PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| DAN O'HAVER | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| MARCI ROSENBERG | ||||||
| DIRECTOR | 3.00 | $0 | $0 | $0 | Yes (X) | |
| LAURA SAGOLLA | ||||||
| SECRETARY | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| FREDERICK SCHMID | ||||||
| TREASURER | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $281,200 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $6,600 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $40,875 | GovernmentGrantsAmt |
| All Other Contributions | $666,049 | AllOtherContributionsAmt |
| Total Contributions | $706,924 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TICKET REVENUE | 711130 | $1,029,739 | $1,029,739 |
| TICKET FEES | 713990 | $45,630 | $45,630 |
| CAMP REVENUE | 711130 | $43,812 | $43,812 |
| CONCESSIONS & MERCHANDISE | $22,615 | $22,615 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,141,796 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,678 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,678 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $5,368 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $5,368 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,368 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,368 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $25,560 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $12,419 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,141 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | BusinessBusinessCd | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER REVENUE | $20,133 | $20,133 | ||
| ADVERTISING INCOME | $19,950 | 711190 | $19,950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $40,083 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,918,990 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,158,842 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $19,950 | UnrelatedBusinessRevenueAmt |
| Exclusion | $20,133 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,059 | TotalAmt |
| Program Services | $177,240 | ProgramServicesAmt |
| Management And General | $70,819 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,229 | TotalAmt |
| Program Services | $12,046 | ProgramServicesAmt |
| Management And General | $48,183 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $371,256 | TotalAmt |
| Program Services | $138,483 | ProgramServicesAmt |
| Management And General | $115,515 | ManagementAndGeneralAmt |
| Fundraising | $117,258 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,569 | TotalAmt |
| Program Services | $1,156 | ProgramServicesAmt |
| Management And General | $1,028 | ManagementAndGeneralAmt |
| Fundraising | $385 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,442 | TotalAmt |
| Program Services | $48,577 | ProgramServicesAmt |
| Management And General | $48,577 | ManagementAndGeneralAmt |
| Fundraising | $24,288 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $537,504 | TotalAmt |
| Program Services | $441,859 | ProgramServicesAmt |
| Management And General | $95,645 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,005 | TotalAmt |
| Program Services | $71,861 | ProgramServicesAmt |
| Fundraising | $8,144 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,437 | TotalAmt |
| Program Services | $1,437 | ProgramServicesAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,100 | TotalAmt |
| Program Services | $80,100 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,762 | TotalAmt |
| Management And General | $179,762 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,667 | TotalAmt |
| Program Services | $11,734 | ProgramServicesAmt |
| Management And General | $2,933 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,714 | TotalAmt |
| Management And General | $83,714 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,494 | TotalAmt |
| Management And General | $7,494 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PRODUCTION LABOR | $226,165 | $226,165 | |
| SUBSCRIPTIONS & SERVICES | $85,538 | $8,554 | $76,984 |
| PRODUCTION MATERIALS | $74,145 | $74,145 | |
| MARCHANT FEES | $40,865 | $40,865 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,717 | TotalAmt |
| Program Services | $98,456 | ProgramServicesAmt |
| Management And General | $13,843 | ManagementAndGeneralAmt |
| Fundraising | $12,418 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,339,668 | TotalAmt |
| Program Services | $1,391,813 | ProgramServicesAmt |
| Management And General | $785,362 | ManagementAndGeneralAmt |
| Fundraising | $162,493 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,361 | BOYAmt |
| EOY | $89,525 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,602 | BOYAmt |
| EOY | $134,479 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,204 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,946 | BOYAmt |
| EOY | $11,816 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,737 | BOYAmt |
| EOY | $22,038 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,837,382 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $549,018 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,371,779 | BOYAmt |
| EOY | $2,288,364 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,528 | BOYAmt |
| EOY | $210 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,937,157 | BOYAmt |
| EOY | $2,546,432 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,092 | BOYAmt |
| EOY | $17,723 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $225,603 | BOYAmt |
| EOY | $183,258 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,044,356 | BOYAmt |
| EOY | $1,004,389 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$37 | BOYAmt |
| EOY | $5,237 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,287,014 | BOYAmt |
| EOY | $1,210,607 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,650,143 | BOYAmt |
| EOY | $1,178,355 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $157,470 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,650,143 | BOYAmt |
| EOY | $1,335,825 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,937,157 | BOYAmt |
| EOY | $2,546,432 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$420,678 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$190 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $106,550 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $393,268 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,137,358 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $520,717 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $607,318 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $706,924 | CurrentTaxYearAmt |
| Total | $3,365,585 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $393,268 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,137,358 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $520,717 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $607,318 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $706,924 | CurrentTaxYearAmt |
| Total | $3,365,585 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $760,818 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,604,767 | PublicSupportTotal170Amt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,072 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,679 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $841 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,440 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,424 | CurrentTaxYearAmt |
| Total | $50,456 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,416,041 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,184,402 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.76250 | PublicSupportCY170Pct |
| Public Support PY170 | 0.87610 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,591,678 | OtherCostOrOtherBasisAmt |
| Depreciation | $346,811 | DepreciationAmt |
| Book Value | $2,244,867 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $245,704 | OtherCostOrOtherBasisAmt |
| Depreciation | $202,207 | DepreciationAmt |
| Book Value | $43,497 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,288,364 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CREDIT CARDS | $5,878 |
| PAYROLL LIABILITIES | -$641 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,237 | TotalLiabilityAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA INCOME | Event1Nm |
| Gross Receipts Event1 | $25,560 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $25,560 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $12,419 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $25,560 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $25,560 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $12,419 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $12,419 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $13,141 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ENCORE MUSICAL THEATRE COMPANY IS SOUTHEAST MICHIGAN'S PREMIER PROFESSIONAL NON-PROFIT MUSICAL THEATRE. WE ARE COMMITTED TO PRODUCING HIGH-QUALITY MUSICALS THAT ENTERTAIN, INSPIRE AND BRING COMMUNITIES TOGETHER. THE ENCORE IS DEDICATED TO FOSTERING THE NEXT GENERATION OF MUSICAL THEATRE ARTISTS, AUDIENCES AND PRODUCTIONS. |
| FORM 990, PART VI | LINE 13: NON- RETALIATION/WHISTLEBLOWER POLICY: ENCORE WILL NOT RETALIATE AGAINST AN EMPLOYEE OR VOLUNTEER WHO, IN GOOD FAITH, HAS MADE A PROTEST OR RAISED A COMPLAINT AGAINST SOME PRACTICE OF ENCORE OR OF AN EMPLOYEE OR VOLUNTEER OF ENCORE OR OF ANOTHER INDIVIDUAL OR ENTITY WITH WHOM ENCORE HAS A BUSINESS RELATIONSHIP, ON THE BASIS OF A REASONABLE BELIEF THAT THE PRACTICE IS IN VIOLATION OF LAW, OR A CLEAR MANDATE OR PUBLIC POLICY. ENCORE ALSO WILL NOT RETALIATE AGAINST DIRECTORS, OFFICERS, EMPLOYEES, OR VOLUNTEERS WHO DISCLOSE OR THREATEN TO DISCLOSE, ANY ACTIVITY, POLICY OR PRACTICE OF ENCORE THAT THE EMPLOYEE REASONABLY BELIEVES IS IN VIOLATION OF A LAW, OR A RULE OR REGULATION MANDATED PURSUANT TO LAW OR IS IN VIOLATION OF A CLEAR MANDATE OR PUBLIC POLICY CONCERNING THE HEALTH, SAFETY, OR WELFARE. NO DIRECTOR, OFFICER, EMPLOYEE, OR VOLUNTEER WHO IN GOOD FAITH REPORTS A VIOLATION OF THE ABOVE SHALL SUFFER HARASSMENT, RETALIATION, OR ADVERSE EMPLOYMENT CONSEQUENCE. A DIRECTOR, OFFICER, EMPLOYEE, OR VOLUNTEER WHO RETALIATES AGAINST SOMEONE WHO HAS REPORTED A VIOLATION IN GOOD FAITH IS SUBJECT TO DISCIPLINE UP TO AND INCLUDING TERMINATION OF EMPLOYMENT. THIS WHISTLEBLOWER POLICY IS INTENDED TO ENCOURAGE AND ENABLE DIRECTORS, OFFICERS, EMPLOYEES, VOLUNTEERS AND OTHERS TO RAISE SERIOUS CONCERNS WITHIN THE ORGANIZATION PRIOR TO SEEKING RESOLUTION OUTSIDE THE ORGANIZATION LINE 14 - DOCUMENT RETENTION & DESTRUCTION POLICY 1. PURPOSE: THIS POLICY ESTABLISHES THE GUIDELINES FOR RETENTION AND DESTRUCTION OF RECORDS (BOTH PAPER AND ELECTRONIC) FOR THE ORGANIZATION. ITS AIMS ARE TO: ENSURE COMPLIANCE WITH APPLICABLE FEDERAL AND STATE LAWS (INCLUDING TAX AND NONPROFIT REPORTING REQUIREMENTS). PRESERVE IMPORTANT CORPORATE, FINANCIAL, LEGAL, AND HISTORICAL RECORDS. PROVIDE A REGULAR, SAFE MEANS TO DISPOSE OF RECORDS NO LONGER NEEDED. PROTECT THE ORGANIZATION AND ITS STAKEHOLDERS AGAINST THE RISKS OF DATA LOSS, LITIGATION, OR UNAUTHORIZED DISCLOSURE. THIS POLICY APPLIES TO ALL STAFF, VOLUNTEERS, BOARD MEMBERS, CONTRACTORS, AND OTHER PERSONNEL OF THE ORGANIZATION. 2. GENERAL PRINCIPLES: 1.PERMANENT RETENTION FOR FOUNDATIONAL/GOVERNANCE RECORDS: SOME RECORDS MUST NEVER BE DESTROYED, AS THEY DEFINE THE ORGANIZATION'S EXISTENCE, HISTORY, LEGAL STATUS, AND CORE OPERATIONS. 2.MINIMUM RETENTION PERIODS FOR FINANCIAL, PROGRAMMATIC, PERSONNEL AND ADMINISTRATIVE RECORDS: OTHER RECORDS ARE RETAINED FOR DEFINED PERIODS AFTER THE EVENT, TRANSACTION, OR TERMINATION DATE, BASED ON LEGAL ADVICE, ACCOUNTING STANDARDS, AND GOOD GOVERNANCE PRACTICES. 3.SECURE DESTRUCTION OF EXPIRED RECORDS: ONCE THE RETENTION PERIOD EXPIRES AND ONLY IF NO PENDING AUDITS, LITIGATION, OR INVESTIGATIONS EXIST RECORDS WILL BE DESTROYED SECURELY (E.G. SHREDDING FOR PAPER, SECURE DELETION FOR ELECTRONIC). 4.RETENTION APPLIES TO ALL FORMATS: PAPER, ELECTRONIC, EMAIL, AUDIO, VIDEO, AND ANY OTHER MEDIA FORMATS ARE COVERED. 5.LITIGATION HOLD: IF THE ORGANIZATION IS UNDER INVESTIGATION OR INVOLVED IN LITIGATION (OR THERE IS A REASONABLE EXPECTATION THEREOF), DOCUMENT DESTRUCTION IS SUSPENDED UNTIL LEGAL CLEARANCE IS GIVEN. 3. DOCUMENT RETENTION SCHEDULE: BELOW IS A SAMPLE RETENTION SCHEDULE. DEPENDING ON YOUR STATE LAW, ORGANIZATIONAL NEEDS, AND RISK TOLERANCE, YOU MAY CHOOSE TO RETAIN CERTAIN CATEGORIES LONGER. CORPORATE / GOVERNANCE RECORDS: -ARTICLES OF INCORPORATION, BYLAWS, AMENDMENTS - PERMANENT. -IRS DETERMINATION LETTER (TAX-EXEMPT STATUS) / CORRESPONDENCE REGARDING TAX-EXEMPT STATUS - PERMANENT. -BOARD AND COMMITTEE MEETING MINUTES (APPROVED)- PERMANENT. -BOARD RESOLUTIONS, GOVERNANCE POLICIES, CORPORATE FILINGS, NONPROFIT REGISTRATION DOCUMENTS - PERMANENT. -ORGANIZATIONAL FOUNDING DOCUMENTS, LEGAL STATUS, FILINGS - PERMANENT. TAX, FINANCIAL & ACCOUNTING RECORDS: -FILED TAX RETURNS (E.G. FORM 990, 990-EZ, 990-T) AND RELATED WORKSHEETS, SCHEDULES, AUDIT REPORTS, GENERAL LEDGER, ANNUAL FINANCIAL STATEMENTS - PERMANENT. -BANK STATEMENTS, BANK RECONCILIATIONS, DEPOSIT SLIPS, CANCELLED CHECKS, CHECK REGISTERS, INVOICES (VENDOR & DONOR), EXPENSE DOCUMENTATION, RECEIPTS, PAYROLL RECORDS (W-2S, 1099S, TAX WITHHOLDING, PAYROLL SUMMARIES)- 7 YEARS (OR LONGER IF REQUIRED BY LAW). -GENERAL CORRESPONDENCE RELATED TO FINANCIAL TRANSACTIONS (E.G. GRANT AGREEMENTS, VENDOR CONTRACTS)- 7 YEARS AFTER TERMINATION/COMPLETION. -CONTRACTS, LEASES, GRANT AGREEMENTS - 7 YEARS AFTER EXPIRATION/COMPLETION (UNLESS LEASE/CONTRACT STILL IN FORCE - THEN AS LONG AS ACTIVE). -FIXED-ASSET / PROPERTY RECORDS, DEPRECIATION SCHEDULES, PURCHASE/ASSET DOCUMENTATION - 10 YEARS, OR AS LONG AS NEEDED TO DETERMINE BASIS IF ASSETS DISPOSED/TRANSFERRED. PERSONNEL / EMPLOYMENT RECORDS: -EMPLOYEE PERSONNEL FILES, APPLICATIONS, PERFORMANCE REVIEWS, TERMINATION RECORDS, BENEFIT/PENSION RECORDS, PAYROLL/TIMESHEETS, WITHHOLDING & PENSION DOCUMENTATION - 7 YEARS AFTER TERMINATION (OR PER APPLICABLE LOCAL/STATE EMPLOYMENT LAW, WHICHEVER IS LONGER). -I-9 FORMS, BACKGROUND CHECKS, OTHER COMPLIANCE RECORDS - AS REQUIRED BY LAW (IF NO SPECIFIC LAW, AT LEAST 3 YEARS AFTER TERMINATION) PROGRAM, GRANT, DONOR, ARTISTIC & PRODUCTION RECORDS: -GRANT APPLICATIONS, PROPOSALS, CONTRACTS, REPORTS - FOR FUNDED PROJECTS - 7 YEARS AFTER PROJECT CLOSE/COMPLETION. -DONOR CONTRIBUTION RECORDS, DONATION ACKNOWLEDGMENTS, PLEDGES - AT LEAST 7 YEARS, BUT STRONGLY RECOMMENDED TO KEEP PERMANENTLY, ESPECIALLY FOR LONG- TERM RESTRICTED OR ENDOWMENT FUNDS. -PROGRAM/EVENT PARTICIPANT RECORDS (IF MINORS INVOLVED: UNTIL A REASONABLE PERIOD BEYOND STATUTE OF LIMITATIONS)- AT LEAST UNTIL STATUTE OF LIMITATIONS; OFTEN 7 YEARS BEYOND LAST ACTIVITY (OR PER LEGAL ADVICE). -ARTISTIC, PRODUCTION, AND PERFORMANCE RECORDS, COPYRIGHT/TRADEMARK REGISTRATIONS, INTELLECTUAL PROPERTY DOCUMENTATIONPERMANENT (OR AS LONG AS IP IS RELEVANT). ADMINISTRATIVE RECORDS: -GENERAL CORRESPONDENCE (NON-CRITICAL) - 3 TO 5 YEARS AFTER FINAL ACTION OR DATE. -INTERNAL REPORTS, MEMOS, DRAFTS (NON-LEGAL/FINANCIAL)3 YEARS AFTER RELEVANCE ENDS. -MARKETING MATERIALS, EVENT FLYERS, NEWSLETTERS, MAILING LISTS (UNLESS PART OF DONOR OR ARTISTIC RECORD)- 3-5 YEARS, OR LONGER IF USEFUL FOR HISTORICAL/ARCHIVAL REASONS. -ELECTRONIC BACKUPS (E.G. PERIODIC FULL BACKUPS) - MINIMUM 1 YEAR BACKUP, THEN AS PER SCHEDULE - BUT CRITICAL DATA MUST FOLLOW SAME RETENTION SCHEDULE AS ORIGINAL RECORDS. NOTE: FOR SOME CATEGORIES (E.G. FIXED ASSETS, PROPERTY, LONG-TERM GRANTS, RESTRICTED FUNDS, INTELLECTUAL PROPERTY, BOARD GOVERNANCE), IT MAY BE APPROPRIATE - AND SAFER - TO KEEP RECORDS PERMANENTLY. 4. DOCUMENT DESTRUCTION & DISPOSAL PROCEDURES: DESTRUCTION OF RECORDS IS PERMITTED ONLY AFTER THE APPLICABLE RETENTION PERIOD EXPIRES, AND ONLY IF THERE IS NO ONGOING, PENDING OR REASONABLY ANTICIPATED LITIGATION, AUDIT, INVESTIGATION, OR OTHER LEGAL OBLIGATION. PHYSICAL RECORDS CONTAINING SENSITIVE OR CONFIDENTIAL INFORMATION (E.G. DONOR PERSONAL DATA, PERSONNEL INFORMATION, FINANCIAL DATA) MUST BE DESTROYED BY SHREDDING, INCINERATION, OR SECURE DISPOSAL METHODS. ELECTRONIC RECORDS AND BACKUPS MUST BE SECURELY DELETED OR OVERWRITTEN, ENSURING DATA IS UNRECOVERABLE, CONSISTENT WITH BEST PRACTICE FOR DATA PRIVACY AND SECURITY. A LOG MUST BE MAINTAINED WHEN DESTRUCTION OCCURS - NOTING THE DOCUMENT TYPE, DATE OF DESTRUCTION, METHOD OF DESTRUCTION, AND WHO AUTHORIZED IT. 5. ROLES & RESPONSIBILITIES THE BOARD OF DIRECTORS SHALL APPROVE AND ADOPT THIS POLICY, AND REVIEW IT PERIODICALLY (E.G. EVERY 2-3 YEARS) TO ENSURE IT REMAINS ADEQUATE AND COMPLIANT WITH CHANGING LAWS OR ORGANIZATIONAL NEEDS. THE MANAGING DIRECTOR (OR EQUIVALENT) - OR ANOTHER DESIGNATED OFFICER (E.G. RECORDS MANAGER, ARCHIVIST) - IS RESPONSIBLE FOR IMPLEMENTING THE POLICY, INCLUDING OVERSIGHT OF RETENTION PERIODS AND DESTRUCTION PROCEDURES. ALL STAFF, VOLUNTEERS, CONTRACTORS, BOARD MEMBERS MUST COMPLY WITH THIS POLICY. NO INDIVIDUAL MAY UNILATERALLY DESTROY OR DELETE RECORDS OUTSIDE OF THE APPROVED SCHEDULE. IN CASE OF AUDIT, LITIGATION, OR GOVERNMENTAL INQUIRY (FEDERAL, STATE, OR LOCAL), THE ORGANIZATION MUST HALT ANY SCHEDULED DESTRUCTION UNTIL CLEARANCE IS OBTAINED. _ 6. RETENTION OF THIS POLICY & REVISIONS A COPY OF THIS DOCUMENT RETENTION & DESTRUCTION POLICY MUST BE MAINTAINED WITH THE ORGANIZATION'S GOVERNANCE RECORDS. WHENEVER THE POLICY IS REVIEWED OR REVISED, THE PRIOR VERSION MUST BE RETAINED IN AN ARCHIVE (PERMANENTLY), AS PART OF THE ENCORE MUSICAL THEATRE COMPANY'S INSTITUTIONAL HISTORY. LINE 13: CONFIDENTIAL INFORMATION : AS A RESULT OF YOUR EMPLOYMENT AT ENCORE, OR PARTICIPATION ON ENCORE'S BOARD, YOU MAY ACQUIRE AND HAVE ACCESS TO CONFIDENTIAL INFORMATION BELONGING TO ENCORE OF SPECIAL AND UNIQUE VALUE. THIS INCLUDES SUCH MATTERS AS ENCORE'S PERSONNEL INFORMATION, SUPPLIERS, PROCEDURES, COST OF MERCHANDISE, SALES DATA, PRICE LISTS, DONOR LISTS, FINANCIAL INFORMATION, RECORDS, BUSINESS PLANS, PROSPECT NAMES, BUSINESS OPPORTUNITIES, CONFIDENTIAL REPORTS, PATRON LISTS AND CONTRACTS, AS WELL AS ANY OTHER INFORMATION SPECIFIC TO ENCORE. AS A CONDITION |
| FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 IS REVIEWED BY THE MANAGING DIRECTOR AND GENERAL MANAGER. |
| FORM 990, PAGE 6, PART VI, LINE 12C | AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OCCURS WHEN A STAFF OR BOARD MEMBER IS IN A POSITION TO INFLUENCE A DECISION THAT MAY RESULT IN A DIRECT OR INDIRECT PERSONAL GAIN FOR THEM OR FOR A FAMILY MEMBER (SEE LIST UNDER "NEPOTISM") AS A RESULT OF THEIR POSITION. IF YOU HAVE ANY INFLUENCE ON, OR INTEREST IN, TRANSACTIONS INVOLVING EMPLOYMENT, PURCHASES, CONTRACTS, OR LEASES BY ENCORE, YOU MUST DISCLOSE THIS CONFLICT OF INTEREST IMMEDIATELY TO THE MANAGING DIRECTOR. THIS WILL ENSURE THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. THE POSSIBILITY OF DIRECT OR INDIRECT PERSONAL GAIN OCCURS WHERE YOU OR YOUR RELATIVE HAS SIGNIFICANT OWNERSHIP IN A FIRM WITH WHICH ENCORE DOES BUSINESS. UNDER NO CIRCUMSTANCES MAY YOU, A FAMILY MEMBER, YOUR BUSINESS PARTNER, OR ANY BUSINESS IN WHICH YOU HAVE A FINANCIAL INTEREST SOLICIT OR RECEIVE ANY KICKBACK, BRIBE, FAVORS, ANYTHING WITH A MONETARY VALUE GREATER THAN 25 OR SPECIAL CONSIDERATION FROM ANY PERSON HAVING BUSINESS DEALINGS INVOLVING ENCORE WITHOUT THE WRITTEN CONSENT OF THE MANAGING DIRECTOR. IF YOU, YOUR FAMILY MEMBER, YOUR BUSINESS PARTNER, OR BUSINESS IN WHICH YOU HAVE A FINANCIAL INTEREST ACCEPTS SUCH CONSIDERATION, YOU MAY BE SUBJECT TO IMMEDIATE TERMINATION. IF YOU, A FAMILY MEMBER, YOUR BUSINESS PARTNER, OR ANY BUSINESS IN WHICH YOU HAVE A FINANCIAL INTEREST RECEIVES AN UNSOLICITED GIFT WITH A MONETARY VALUE GREATER THAN 25, YOU SHOULD CONTACT THE MANAGING DIRECTOR IMMEDIATELY. ANY SUCH GIFT IS THE PROPERTY OF ENCORE. YOU HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PREVENT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THIS POLICY ESTABLISHES ONLY THE FRAMEWORK WITHIN WHICH ENCORE WISHES ITS ORGANIZATION TO OPERATE. THE PURPOSE OF THESE GUIDELINES IS TO PROVIDE GENERAL DIRECTIONS SO THAT YOU CAN SEEK FURTHER CLARIFICATION ON ISSUES RELATED TO CONFLICTS OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE SALARY OF THE MANAGING DIRECTOR AND ARTISTIC DIRECTOR ARE BOTH VOTED ON BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE OTHER EMPLOYEES' SALARIES ARE VOTED ON BY THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | ARTISTIC STAFF 441,859 0 0 OTHER PROFESSIONAL 0 95,645 0 TOTAL 441,859 95,645 0 |
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