2024-10-24T06:16:32-07:00 2023-12-31 161013595 Port Kashdin & McSherry CPAs 3535 West Rd Cortland NY 13045 990 2023-01-01 161004610 CORTLAND REPERTORY THEATRE INC CORT 6077536161 24 PORT WATSON ST CORTLAND NY 13045 KERBY THOMPSON PROD ARTISTIC D 2024-10-24 true DEBORAH HAYDEN P00188232 6077565681 2023 2024-10-15 13:58:12Z 24 PORT WATSON ST CORTLAND NY 13045 993737 false X http://www.cortlandrep.org/ X 1972 NY PROVIDE LIVE THEATRE FOR THE CULTURAL ENRICHMENT OF CENTRAL NEW YORK. 23 23 65 150 -9749 422431 382776 323456 475842 29 33 26293 71391 772209 930042 0 0 525506 556567 0 0 526720 538234 1052226 1094801 -280017 -164759 1739209 1609418 171244 206212 1567965 1403206 PROVIDE LIVE THEATRE FOR THE CULTURAL ENRICHMENT OF CENTRAL NEW YORK. false false 864901 475841 PROVIDE LIVE THEATRE FOR CULTURAL ENRICHMENT OF CENTRAL NEW YORK. 864901 true true false false false false false false false false true false false true true true true false false false false false false false true true false false false false false false false false false false false false true false false false false false false false false true 41 0 true 65 true true true false false false false false false 0 false false false false false false false X 23 23 true false false false false false false true true false false true true true true true true true true false NY X BARCLAY DIAMOND 6077562627 24-26 PORT WATSON ST CORTLAND NY 13045 KERBY THOMPSON PROD ARTISTIC D 40.00 0.00 X 76684 0 0 KIMBERLY ALLEN BOARD MEMBER 1.00 0.00 X 0 0 0 CHRISTINE GREGORY BOARD MEMBER 1.00 0.00 X 0 0 0 PATRICK FITZGERALD BOARD MEMBER 1.00 0.00 X 0 0 0 INGRID FOX BOARD MEMBER 1.00 0.00 X 0 0 0 NICOLE COTTONE President 2.00 0.00 X X 0 0 0 JOHN FOLMER BOARD MEMBER 1.00 0.00 X 0 0 0 DOROTHEA FOWLER BOARD MEMBER 1.00 0.00 X 0 0 0 MICHELE BALL BOARD MEMBER 1.00 0.00 X 0 0 0 HARRIET PRATT HIGGINS BOARD MEMBER 1.00 0.00 X 0 0 0 DIANNE GALUTZ GUILD CO-PRES 2.00 0.00 X X 0 0 0 JOSH APKER Treasurer 2.00 0.00 X X 0 0 0 THOMAS KNOBEL BOARD MEMBER 1.00 0.00 X 0 0 0 KEVIN FINCH BOARD MEMBER 1.00 0.00 X 0 0 0 GARRISON MARSTED BOARD MEMBER 1.00 0.00 X 0 0 0 AMY BERTINI GUILD CO-PRES 2.00 0.00 X X 0 0 0 LIZ COLE BOARD MEMBER 1.00 0.00 X 0 0 0 GLORIA CRANE BOARD MEMBER 1.00 0.00 X 0 0 0 AMANDA HOPKO YOUTH MEMBER 1.00 0.00 X 0 0 0 TRICIA LYMAN BOARD MEMBER 1.00 0.00 X 0 0 0 DANN GAILOR Secretary 2.00 0.00 X X 0 0 0 RICARDO NELSON BOARD MEMBER 1.00 0.00 X 0 0 0 PATRICK LEACH BOARD MEMBER 1.00 0.00 X 0 0 0 OWEN THOMAS YOUTH MEMBER 1.00 0.00 X 0 0 0 BRYAN THOMAS BOARD MEMBER 1.00 0.00 X 0 0 0 MARK REYNOLDS Vice President 2.00 0.00 X X 0 0 0 76684 0 false false false 0 72000 310776 32440 382776 PROGRAM ADVERTISING 27470 27470 TICKET SALES FOR SHOWS 434312 434312 YOUTH PROGRAMS 14060 14060 475842 33 33 0 0 11946 17429 -5483 -5483 -9749 4266 0 78415 38651 39764 39764 34449 7615 26834 26834 0 CHANGE IN BENEFICIAL INTEREST 10002 10002 OTHER REVENUE 274 274 10276 930042 486118 -9749 70897 X 0 0 0 0 69016 41409 27607 0 410043 329888 80155 0 24017 9986 14031 53491 41311 12180 0 1723 1723 8000 8000 0 0 0 0 70679 70679 0 0 0 21300 14540 6760 6951 6256 695 0 0 0 0 106362 63817 42545 31470 18882 12588 WINTER SHOW EXPENSES 78725 78725 CONSULTANTS 35850 35850 ROYALTIES AND SCRIPTS 34178 34178 HOUSING 30983 30983 112013 88397 23616 1094801 864901 229900 0 144361 94722 0 0 3173 2567 0 0 0 0 16689 23762 2714282 1327086 1479916 1387196 0 0 0 0 95070 101171 1739209 1609418 9353 10582 161091 195029 800 601 171244 206212 X 1567965 1403206 1567965 1403206 1739209 1609418 -164759 X false true X true false X 352890 356598 751397 422431 382776 2266092 0 0 352890 356598 751397 422431 382776 2266092 0 2266092 16 1 2320 29 33 2399 0 0 2268491 0.99890 0.99890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5000 5000 1534410 699027 835383 636088 267444 368644 322729 258770 63959 216055 101845 114210 1387196 Beneficial Interest in Assets Held by Ot 101171 101171 DEPOSITS 600 Rounding 1 601 X 930042 930042 930042 1094801 1094801 1094801 Part X : FIN48 Footnote Cortland Repertory Theatre, Inc. is a non-profit corporation whose revenues are derived from the sale of tickets for theatrical performances and fund-raising events. It has been granted tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. Beginning in 2006, the Theatre became Cortland Countys rental agent for the first floor of the Pavilion. The contract specifies that rental income, after payment of necessary expenses for management and maintenance, shall remain with the Theatre. In addition, the Theatre rents out space in the Downtown location for similar events. Consequently, this income is considered outside of the Theatres charitable purpose and is recorded on Form 990-T, Unrelated Business Income.The Theatre follows the provisions of Accounting for Uncertainty in Income Taxes under the Income Taxes Topic of the Codification. The Codification requires the evaluation of tax positions, which includes maintaining its tax-exempt status and the taxability of any unrelated business income and does not allow recognition of tax positions which do not meet a more-likely-than-not threshold of being sustained by the applicable tax authority. Management does not believe it has taken any tax positions that would not meet this threshold. The Theatres income tax returns are subject to possible examination, generally for three years after they are filed. X X X X X X X false NY MURDER MYSTERY DINNER THEATRE 22781 22781 18212 REFRESHMENT SALES 22480 22480 9674 3 27792 27792 9170 73053 73053 37056 37056 35997 false false 34449 7615 true 1.00000 34449 7615 7615 26834 NY true false false false 1.00000 Barclay Diamond 24 PORT WATSON Cortland NY 13045 false BARCLAY DIAMOND MAINTAINED RECORDS FOR RAFFLE X false Advertising 10000 Other Supplies 3450 Rent 5500 Materials 3300 Equipment 10190 false false false Form 990, Part VI, Section A, Line 2 DOROTHEA FOWLER AND KIMBERLY ALLEN ARE MOTHER AND DAUGHTER. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED BY THE BUDGET AND FINANCE COMMITTEE FIRST, AND THEN IT IS EMAILED AS A PDF TO EACH BOARD MEMBER, THEN APPROVED BY THE BOARD AT A REGULAR BOARD MEETING PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY OR AS THEY ARISE. Form 990, Part VI, Section B, Line 15a TOP MANAGEMENT PERSONNEL COMPENSATION IS DETERMINED BY REVIEWING AND COMPARING TO SIMILAR POSITION'S SALARIES IN THE SURROUNDING AREA, AND IT IS ALSO BASED UPON PERFORMANCE REVIEWS. AFTER THE REVIEW OF THESE FACTORS BY THE PERSONNEL COMMITTEE AND THEIR RECOMMENDATION, THE BOARD APPROVES THE APPROPRIATE COMPENSATION AND IT IS INCORPORATED INTO THE EMPLOYMENT CONTRACT WHICH IS ALSO APPROVED BY THE BOARD. Form 990, Part VI, Section B, Line 15b THE EXECUTIVE DIRECTOR'S AND OTHER TOP MANAGEMENT PERSONNEL COMPENSATION IS DETERMINED BY REVIEWING AND COMPARING TO SIMILAR POSITION'S SALARIES IN THE SURROUNDING AREA, AND IT IS ALSO BASED UPON PERFORMANCE REVIEWS. AFTER THE REVIEW OF THESE FACTORS BY THE PERSONNEL COMMITTEE AND THEIR RECOMMENDATION, THE BOARD APPROVES THE APPROPRIATE COMPENSATION AND IT IS INCORPORATED INTO THE EMPLOYMENT CONTRACT WHICH IS ALSO APPROVED BY THE BOARD. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AS REQUIRED BY LAW. Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CASTING AND HIRING: Column (A) - Total = $2152; Column (B) - Program Services = $2152; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e COSTUME EXPENSE: Column (A) - Total = $7119; Column (B) - Program Services = $7119; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CREDIT CARD FEES: Column (A) - Total = $4262; Column (B) - Program Services = $0; Column (C) - Management & General = $4262; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES AND SUBSCRIPTIONS: Column (A) - Total = $212; Column (B) - Program Services = $0; Column (C) - Management & General = $212; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e ELECTRICS: Column (A) - Total = $1524; Column (B) - Program Services = $1524; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FILING FEES: Column (A) - Total = $650; Column (B) - Program Services = $0; Column (C) - Management & General = $650; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MAINTENANCE: Column (A) - Total = $20892; Column (B) - Program Services = $12535; Column (C) - Management & General = $8357; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MISC OTHER: Column (A) - Total = $3578; Column (B) - Program Services = $0; Column (C) - Management & General = $3578; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $8274; Column (B) - Program Services = $4964; Column (C) - Management & General = $3310; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $20027; Column (B) - Program Services = $20027; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROP EXPENSE: Column (A) - Total = $4158; Column (B) - Program Services = $4158; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e RENTALS: Column (A) - Total = $9725; Column (B) - Program Services = $9725; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SET EXPENSE: Column (A) - Total = $13750; Column (B) - Program Services = $13750; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SUPPLIES: Column (A) - Total = $1336; Column (B) - Program Services = $0; Column (C) - Management & General = $1336; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TELEPHONE: Column (A) - Total = $9167; Column (B) - Program Services = $7256; Column (C) - Management & General = $1911; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e YOUTH PROGRAM EXPENSE: Column (A) - Total = $5187; Column (B) - Program Services = $5187; Column (C) - Management & General = $0; Column (D) - Fundraising = $0