2026-03-31T15:53:47-04:00 2025-07-31 461335331 ALTRUIC ADVISORS CPAS 417 FOREST AVENUE PLYMOUTH MI 48170 990 2024-08-01 261663425 THE ENCORE MUSICAL THEATRE COMPANY ENCO 7342686200 7714 ANN ARBOR STREET DEXTER MI 48130 FRANK MACK MANAGING DIRECTOR 7342686200 2026-03-27 true false RYAN N HAGAN CPA P00293011 8882985297 2026-03-27 2024 2025-03-06 01:10:19Z FRANK MACK 7714 ANN ARBOR STREET DEXTER MI 48130 1931409 false X THEENCORETHEATRE.ORG X 2008 MI 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. 9 9 86 183 19950 1291 259996 706924 640929 1141796 9241 11678 25535 58592 935701 1918990 0 0 305915 803555 0 162493 760152 1536113 1066067 2339668 -130366 -420678 2937157 2546432 1287014 1210607 1650143 1335825 X 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. false false 1391813 1147164 EXPENSES NEEDED TO PROVIDE ENTERTAINMENT IN ORDER TO RAISE FUNDS FOR CHARITABLE PURPOSE. 1391813 true true false false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 131 0 86 true true true false false false false true true false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false MI X CORTNEY OPHOFF 7342686200 7714 ANN ARBOR STREET DEXTER MI 48130 FRANK MACK MANAGING DIR 40.00 X 120000 0 3600 DAN COONEY EXECUTIVE DI 40.00 X 100000 0 3000 CORTNEY OPHOFF GENERAL MANA 40.00 X 61200 0 0 VINCENT J CARDINAL DIRECTOR 3.00 X 0 0 0 HOLLI EATON DIRECTOR 3.00 X 0 0 0 STEVE ELLIOTT DIRECTOR 3.00 X 0 0 0 KARL FINK DIRECTOR 3.00 X 0 0 0 Y JAMIE MISTRY PRESIDENT 3.00 X X 0 0 0 DAN O'HAVER DIRECTOR 3.00 X 0 0 0 MARCI ROSENBERG DIRECTOR 3.00 X 0 0 0 LAURA SAGOLLA SECRETARY 3.00 X X 0 0 0 FREDERICK SCHMID TREASURER 3.00 X X 0 0 0 281200 6600 1 false false false 40875 666049 706924 TICKET REVENUE 711130 1029739 1029739 TICKET FEES 713990 45630 45630 CAMP REVENUE 711130 43812 43812 CONCESSIONS & MERCHANDISE 22615 22615 1141796 11678 11678 5368 5368 5368 5368 25560 12419 13141 OTHER REVENUE 20133 20133 ADVERTISING INCOME 711190 19950 19950 40083 1918990 1158842 19950 20133 X 248059 177240 70819 60229 12046 48183 371256 138483 115515 117258 2569 1156 1028 385 121442 48577 48577 24288 537504 441859 95645 80005 71861 8144 1437 1437 80100 80100 179762 179762 14667 11734 2933 83714 83714 7494 7494 PRODUCTION LABOR 226165 226165 SUBSCRIPTIONS & SERVICES 85538 8554 76984 PRODUCTION MATERIALS 74145 74145 MARCHANT FEES 40865 40865 124717 98456 13843 12418 2339668 1391813 785362 162493 89361 89525 343602 134479 110204 3946 11816 12737 22038 2837382 549018 2371779 2288364 5528 210 2937157 2546432 17092 17723 225603 183258 1044356 1004389 -37 5237 1287014 1210607 X 1650143 1178355 157470 1650143 1335825 2937157 2546432 -420678 -190 106550 X false false false X 393268 1137358 520717 607318 706924 3365585 393268 1137358 520717 607318 706924 3365585 760818 2604767 6072 8679 841 13440 21424 50456 3416041 1184402 0.76250 0.87610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2591678 346811 2244867 245704 202207 43497 2288364 CREDIT CARDS 5878 PAYROLL LIABILITIES -641 5237 GALA INCOME 25560 25560 12419 25560 25560 12419 12419 13141 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