2023-09-28T16:11:16-04:00 2022-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2022-01-01 351572312 SOUTH BEND CIVIC THEATRE INC SOUT 5742341112 403 N MAIN STREET SOUTH BEND IN 46601 AARON NICHOLS EXECUTIVE DIRECTOR 5742341112 2023-09-01 true AARON NICHOLS XXX-XX-XXXX true RICHARD J CULLAR CPA P00967641 5742339366 2023-09-01 2022 2023-04-26 12:10:37Z AARON NICHOLS 403 N MAIN STREET SOUTH BEND IN 46601 1465838 false X WWW.SBCT.ORG X 1957 IN TO ENRICH AND CREATE COMMUNITY THROUGH LIVE THEATRE. THIS IS ACCOMPLISHED THROUGH THE FOLLOWING THREE PILLARS: EXCELLENCE, EDUCATION, AND EQUITY. 15 15 37 800 0 716149 1006321 242358 374425 12507 16144 9389 -883 980403 1396007 0 0 346245 445377 0 128305 661190 993769 1007435 1439146 -27032 -43139 3791669 3903260 210751 425728 3580918 3477532 X TO ENRICH AND CREATE COMMUNITY THROUGH LIVE THEATRE. THIS IS ACCOMPLISHED THROUGH THE FOLLOWING THREE PILLARS: EXCELLENCE, EDUCATION, AND EQUITY. false false 1024643 382131 YEAR TO YEAR PATRONAGE INCREASED OVER 75% FROM 9,090 IN 2021 TO 15,953 IN 2022. BOX OFFICE REVENUE INCREASED JUST OVER 85% FROM 204,795.83 IN 2021 TO 379,842.75 IN 2022. EDUCATION REVENUE AND ANNUAL GIVING ALSO INCREASED. 2022 WAS MONUMENTAL FOR THE CIVIC FOR THREE REASONS: 1) FOLLOWING THE CHALLENGES OF 2020 AND 2021, WE ARE RETURNING TO PRE- PANDEMIC OCCUPANCY LEVELS. WHILE FULL PRODUCTIONS ARE STILL NOT SELLING OUT, INDIVIDUAL PERFORMANCES ARE. HIGHLIGHTS HAVE BEEN YOUTH PROGRAMMING AND MUSICALS. ADULT PLAYS ARE STILL STRUGGLING, BUT IT'S CLEAR OUR PATRONS ARE COMING BACK. THOSE THAT HAVEN'T ARE BEING SUPPLEMENTED BY NEW PATRONS. 2) OUR YUKO AND JACK M. CHAMPAIGNE SOUND BOOTH AND ORCHESTRA LOFT WAS COMPLETED EVEN WITH RISING PROJECT COSTS AND AN 18-MONTH SUPPLY CHAIN DELAY. THIS CAPITAL PROJECT ALLOWS THE CIVIC TO ACCOMMODATE LIVE ORCHESTRAS IN A STUDIO-LIKE ENVIRONMENT. WE UTILIZED THE SPACE FOR THE FIRST TIME WITH NOVEMBER 2022'S PRODUCTION OF THE FULL MONTY. INSTRUMENTALISTS, CASTS, TECHNICIANS, AND PATRONS HAVE ALL CALLED THE NEW LOFT A "GAME CHANGER." 3) WEST SIDE STORY: THIS SUCCESSFUL PRODUCTION WAS THE LARGEST IN THE CIVIC'S 65 YEAR HISTORY. FOLLOWING A THREE YEAR PANDEMIC-DELAYED DEVELOPMENT PERIOD, THE SHOW FINALLY PERFORMED ON OCTOBER 8-10, 2022. OVER 5000 PATRONS SAW THE SHOW INCLUDING NEARLY 1800 STUDENTS. THE PRODUCTION MADE OVER 100,000 IN BOX OFFICE REVENUE AND RECEIVED OVER 100,000 IN SPONSORSHIPS; BOTH OF THESE NUMBERS ARE DOUBLE THE CIVIC'S PREVIOUS RECORDS. THE PRODUCTION WAS ALSO A STRONG THREE-WAY PARTNERSHIP BETWEEN THE CIVIC, THE SOUTH BEND SYMPHONY ORCHESTRA, AND THE SOUTH BEND COMMUNITY SCHOOL CORPORATION. UNANTICIPATED EXPENSES FOR ITEMS 2 AND 3, WERE THE PRIMARY CAUSE OF LOSSES FOR THE YEAR. HOWEVER, AS THE THEATRE PREPARES FOR 2023, WE ARE CAUTIOUSLY OPTIMISTIC. THE UPCOMING SEASON IS FILLED WITH INCREDIBLE VARIETY, WORLD AND REGIONAL PREMIERES, INCREASED EDUCATIONAL PARTNERSHIPS, AND THE CONTINUATION OF AUGUST WILSON'S AMERICAN CENTURY CYCLE. 1024643 true true false false false false false false false true true false false true true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 41 0 37 true false false false false false true true false false false false false false false false X 15 15 false false false false true true false true true false false false true true true false false true true false X CHRISTINE LAUBER CPA 5742341112 403 N MAIN STREET SOUTH BEND IN 46601 AARON NICHOLS EXECUTIVE DI 40.00 X 81606 0 0 CONNIE CHALKO DIRECTOR 1.00 X 0 0 0 JACK CHAMPAIGNE DIRECTOR 1.00 X 0 0 0 JANINE FELDER-KAHN DIRECTOR 1.00 X 0 0 0 JOHN FOEGLEY DIRECTOR 1.00 X 0 0 0 JOAN BALL DIRECTOR 1.00 X 0 0 0 RAQUEL BUARI DIRECTOR 1.00 X 0 0 0 SARAH TAYLOR DIRECTOR 1.00 X 0 0 0 BIANCA TIRADO DIRECTOR 1.00 X 0 0 0 KELLYE MITROS DIRECTOR 1.00 X 0 0 0 HUMBERTO DELGADO DIRECTOR 1.00 X 0 0 0 MELANIE SMITH-GUILLAUME DIRECTOR 1.00 X 0 0 0 VIVIAN SALLIE PRESIDENT 2.00 X X 0 0 0 BARBARA PHAIR PRESIDENT-EL 2.00 X X 0 0 0 APRIL SELLERS TREASURER 2.00 X X 0 0 0 MICHELLE ENGLE SECRETARY 2.00 X X 0 0 0 81606 false false false 225658 17214 763449 25211 1006321 SHOW REVENUES 711110 305612 305612 CLASS FEES 711110 68813 68813 374425 14904 14904 8350 8350 8350 8350 25211 23971 1240 1240 1240 9076 225658 37815 -28739 -28739 15751 8045 7706 7706 ADVERTISING 900099 11800 11800 11800 1396007 382131 7555 X 81606 40803 40803 310257 235118 65000 10139 53514 32108 14449 6957 1306 1306 46030 46030 150932 84212 39600 27120 19979 19979 40589 28353 8014 4222 4692 3622 673 397 197295 191852 4082 1361 54638 54638 4213 4213 128862 124082 2868 1912 28918 26543 1781 594 ROYALTIES, SCRIPTS, MUSIC 123463 123463 COSTUMES, SETS, LIGHTING 96788 96788 TRANSACTION FEES 25044 25044 SPECIAL EVENTS 22564 22564 48456 19651 16569 12236 1439146 1024643 286198 128305 190762 240746 12017 11957 13702 44444 16185 5134138 2109732 2882503 3024406 225790 226325 436153 369939 3791669 3903260 42809 104140 41401 104314 94740 126541 122534 210751 425728 X 3483418 3398737 97500 78795 3580918 3477532 3791669 3903260 X -43139 -2816 -57431 X false true X false false X 721347 830605 852720 716149 1006321 4127142 721347 830605 852720 716149 1006321 4127142 453871 3673271 22681 21708 20470 21342 23254 109455 11800 11800 4248397 1499297 0.86460 0.86850 X SUPPLEMENTAL INFORMATION PART I, REASON FOR PUBLIC CHARITY STATUS. ALTHOUGH WE ARE CLASSIFIED BY THE IRS AS A PUBLIC CHARITY UNDER IRC SECTION 509(A)(2), WE ALSO QUALIFY UNDER IRC SECTION 170(B)(1)(A)(VI) BASED ON THE SUPPORT SCHEDULE IN PART II. CONSEQUENTLY, IN ACCORDANCE WITH THE INSTRUCTIONS TO SCHEDULE A, WE HAVE CHECKED BOX 7 IN PART I AND COMPLETED PART II. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 315969 -44642 12789 258538 280808 47181 12020 315969 249242 43136 11570 280808 216980 43340 11078 249242 241205 -13641 10584 216980 1.00000 true false 38852 38852 4583749 1687590 2896159 511537 422142 89395 3024406 BENEFICIAL INTERESTS IN ASSETS HELD 258538 OPERATING LEASE RIGHT-OF-USE ASSETS 111401 369939 OPERATING LEASE LIABILITIES 122534 122534 X 1367630 -2816 31870 -57431 -28377 1396007 1396007 1471016 31870 31870 1439146 1439146 SCHEDULE D, PAGE 2, PART V, LINE 4 INCOME FROM THE ORGANIZATION'S ENDOWMMENT IS USED TO SUPPORT ITS PROGRAM ACTIVITIES. SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, AND THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2022 OR 2021, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO DECEMBER 31, 2019. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY -57,431 ANNUAL GALA 234734 225658 9076 35208 2607 234734 225658 9076 35208 2607 37815 -28739 X 1 25211 SELLING PRICE false false false FORM 990, PAGE 2, PART III, LINE 4A YEAR TO YEAR PATRONAGE INCREASED OVER 75% FROM 9,090 IN 2021 TO 15,953 IN 2022. BOX OFFICE REVENUE INCREASED JUST OVER 85% FROM 204,795.83 IN 2021 TO 379,842.75 IN 2022. EDUCATION REVENUE AND ANNUAL GIVING ALSO INCREASED. 2022 WAS MONUMENTAL FOR THE CIVIC FOR THREE REASONS: 1) FOLLOWING THE CHALLENGES OF 2020 AND 2021, WE ARE RETURNING TO PRE- PANDEMIC OCCUPANCY LEVELS. WHILE FULL PRODUCTIONS ARE STILL NOT SELLING OUT, INDIVIDUAL PERFORMANCES ARE. HIGHLIGHTS HAVE BEEN YOUTH PROGRAMMING AND MUSICALS. ADULT PLAYS ARE STILL STRUGGLING, BUT IT'S CLEAR OUR PATRONS ARE COMING BACK. THOSE THAT HAVEN'T ARE BEING SUPPLEMENTED BY NEW PATRONS. 2) OUR YUKO AND JACK M. CHAMPAIGNE SOUND BOOTH AND ORCHESTRA LOFT WAS COMPLETED EVEN WITH RISING PROJECT COSTS AND AN 18-MONTH SUPPLY CHAIN DELAY. THIS CAPITAL PROJECT ALLOWS THE CIVIC TO ACCOMMODATE LIVE ORCHESTRAS IN A STUDIO-LIKE ENVIRONMENT. WE UTILIZED THE SPACE FOR THE FIRST TIME WITH NOVEMBER 2022'S PRODUCTION OF THE FULL MONTY. INSTRUMENTALISTS, CASTS, TECHNICIANS, AND PATRONS HAVE ALL CALLED THE NEW LOFT A "GAME CHANGER." 3) WEST SIDE STORY: THIS SUCCESSFUL PRODUCTION WAS THE LARGEST IN THE CIVIC'S 65 YEAR HISTORY. FOLLOWING A THREE YEAR PANDEMIC-DELAYED DEVELOPMENT PERIOD, THE SHOW FINALLY PERFORMED ON OCTOBER 8-10, 2022. OVER 5000 PATRONS SAW THE SHOW INCLUDING NEARLY 1800 STUDENTS. THE PRODUCTION MADE OVER 100,000 IN BOX OFFICE REVENUE AND RECEIVED OVER 100,000 IN SPONSORSHIPS; BOTH OF THESE NUMBERS ARE DOUBLE THE CIVIC'S PREVIOUS RECORDS. THE PRODUCTION WAS ALSO A STRONG THREE-WAY PARTNERSHIP BETWEEN THE CIVIC, THE SOUTH BEND SYMPHONY ORCHESTRA, AND THE SOUTH BEND COMMUNITY SCHOOL CORPORATION. UNANTICIPATED EXPENSES FOR ITEMS 2 AND 3, WERE THE PRIMARY CAUSE OF LOSSES FOR THE YEAR. HOWEVER, AS THE THEATRE PREPARES FOR 2023, WE ARE CAUTIOUSLY OPTIMISTIC. THE UPCOMING SEASON IS FILLED WITH INCREDIBLE VARIETY, WORLD AND REGIONAL PREMIERES, INCREASED EDUCATIONAL PARTNERSHIPS, AND THE CONTINUATION OF AUGUST WILSON'S AMERICAN CENTURY CYCLE. FORM 990, PAGE 6, PART VI, LINE 6 GENERAL DUES PAYING MEMBERS ARE ENTITLED TO VOTE FOR THE BOARD OF DIRECTORS AND TO HOLD OFFICE. ASSOCIATE AND HONORARY MEMBERS MAY NOT VOTE OR HOLD OFFICE. NO MEMBER IS ENTITLED TO RECEIVE ANY SHARE OF PROFITS OR EXCESS DUES OR OF ANY SHARE OF THE ORGANIZATION'S NET ASSETS UPON DISSOLUTION. FORM 990, PAGE 6, PART VI, LINE 7A SEE PART VI, LINE 6 RESPONSE. FORM 990, PAGE 6, PART VI, LINE 11B THE ENTIRE FORM 990, EXCEPT FOR SCHEDULE B, WAS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO IT BEING PRESENTED AND APPROVED AT THE SEPTEMBER 2023 BOARD MEETING. THE ENTIRE FORM 990, INCLUDING SCHEDULE B, WAS PROVIDED TO THE BOARD PRESIDENT BEFORE THAT MEETING. THE POLICY OF REDACTING SCHEDULE B FROM BOARD REVIEW (EXCEPT FOR THE PRESIDENT) WAS ADOPTED BECAUSE MANY BOARD MEMBERS ARE CONTRIBUTORS TO THE ORGANIZATION, AND THE ORGANIZATION'S POLICY IS TO KEEP DONATION INFORMATION CONFIDENTIAL. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD PRESIDENT HAS PUBLICLY STATED THAT ANYONE NOT IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY WOULD NEED TO STEP DOWN OR THEY WOULD BE ASKED TO STEP DOWN. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE INDEPENDENT EXECUTIVE COMMITTEE. WE ENGAGE IN BENCHMARKING OF EXECUTIVE COMPENSATION AGAINST BOTH SIMILARLY-SIZED COMMUNITY THEATRES IN OTHER REGIONS AND NONPROFITS IN OUR LOCAL COMMUNITY. THIS WAS LAST DONE IN DECEMBER 2022. FORM 990, PAGE 6, PART VI, LINE 15B SIMILAR PROCEDURES ARE USED FOR DETERMINING THE COMPENSATION OF KEY EMPLOYEES AND OFFICERS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, ITS CONFLICT OF INTEREST POLICY, AND ITS FINANCIAL STATEMENTS TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED SHOW PRODUCTION 70,745 0 0 CONTRACTED EDUCATION 13,467 0 0 CONSULTANTS 0 39,600 27,120 TOTAL 84,212 39,600 27,120 FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF BENEFICIAL INTERESTS -57,431