2025-01-24T09:30:33-06:00 2024-06-30 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2023-07-01 310897638 VICTORIA THEATRE ASSOCIATION VICT 9376378100 138 NORTH MAIN STREET DAYTON OH 45402 DAVID SCHRODI CFO 9376378100 2025-01-22 1 1 LORANI OROBITG CPA P00664457 9372235247 2025-01-22 2023 2025-03-06 01:10:19Z DAVID SCHRODI 138 NORTH MAIN ST DAYTON OH 45402 24433198 0 X WWW.DAYTONLIVE.ORG X 1976 OH THEATRE, FILM, AND OTHER PRODUCTIONS FOR THE EDUCATION AND ENJOYMENT OF THE DAYTON COMMUNITY. 17 17 261 498 819338 0 3880765 4602954 15457240 16648515 186225 351086 568074 999943 20092304 22602498 0 0 0 0 5045913 6673548 14285 60985 744378 13827281 13393288 18887479 20127821 1204825 2474677 37102136 36918731 26379069 22993786 10723067 13924945 OUR MISSION IS TO STRENGTHEN THE ECONOMIC AND ARTISTIC VITALITY OF OUR COMMUNITY AND ARTS PARTNERS THROUGH PRESENTING QUALITY AND DIVERSE ARTS EXPERIENCES AND STEWARDSHIP OF OUR COMMUNITY STATE-OF-THE-ART PERFORMING VENUES. 0 0 17361503 17180206 PRESENTATION OF THEATRE, FILM, AND OTHER PRODUCTIONS 17361503 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 136 0 1 261 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X DAVE SCHRODI 9372287591 138 N MAIN ST DAYTON OH 45402 DAVE S DICKERSON CHAIR 2.00 X X 0 0 0 ERIN R DAVIS VICE CHAIR 2.00 X X 0 0 0 DAVID MCGILLIVARY TREASURER 2.00 X X 0 0 0 JON HALE SECRETARY 2.00 X X 0 0 0 MARK BAILEY JR BOARD OF DIRECTORS 2.00 X 0 0 0 SALLY BERRY BOARD OF DIRECTORS 2.00 X 0 0 0 DWIGHT DEWBERRY BOARD OF DIRECTORS 2.00 X 0 0 0 KAMNA GUPTA BOARD OF DIRECTORS 2.00 X 0 0 0 KURT KNAPKE BOARD OF DIRECTORS 2.00 X 0 0 0 ALBERT LELAND BOARD OF DIRECTORS 2.00 X 0 0 0 MARLA SCHUSTER NISSAN BOARD OF DIRECTORS 2.00 X 0 0 0 RICK PETERS BOARD OF DIRECTORS 2.00 X 0 0 0 CHRIS WYSE PAST CHAIR 2.00 X 0 0 0 DIANE PLEIMAN BOARD OF DIRECTORS 2.00 X 0 0 0 RODNEY VEAL BOARD OF DIRECTORS 2.00 X 0 0 0 TERRA WILLIAMS EDIA COMMITTEE CHAIR 2.00 X X 0 0 0 TY SUTTON PRESIDENT 40.00 X 402481 0 25081 DAVID SCHRODI CFO 40.00 X 213581 0 16847 LISA JAPS VP OF TICKETING AND SALES 40.00 X 160601 0 10111 DAVID BECKER CONTROLLER 40.00 X 140592 0 5280 MIKE ROGERS CHIEF DEVELOPMENT OFFICER 40.00 X 205460 0 13303 SUE STEVENS VP OF MARKETING AND COMMUNICATIONS 40.00 X 111977 0 13385 GARY MINYARD CHIEF CREATIVE OFFICER 40.00 X 117684 0 8621 SARAH FIEGER - ROBERTSON VP OF OPERATIONS 40.00 X 120959 0 4689 1473335 0 97317 8 0 1 0 BUENA VISTA THEATRICAL GROUP CO 1450 BROADWAY SUITE 300 NEW YORK NY 10018 SHOW PRODUCERS 1951399 MAMMA MIA 25 TOUR LIMITED PARTNERSHIP 230 WEST 41ST STREET SUITE 1703 NEW YORK NY 10036 SHOW PRODUCERS 837947 PROUD MARY LLC 125 1-2 SPRING ST CHARLESTON SC 29403 SHOW PRODUCERS 587671 IATSE #66 PO BOX 75 DAYTON OH 45401 UNION LABOR 519594 JS TOURING LLC 16718 BENTON TAYLOR DR CHESTERFIELD MO 63005 SHOW PRODUCERS 508157 5 462943 4140011 229326 4602954 TICKET SALES 711110 11419478 11419478 TICKET CENTER 711110 1906627 1906627 PARKING INCOME 812930 1650847 574060 1076787 STAGE RENTAL 711110 1269886 1269886 ADVERTISING 541800 56981 56981 344696 344696 16648515 351086 351086 73395 164178 -90783 -90783 -90783 1857775 1666522 191253 414900 -223647 PRESERVATION FEES 900099 884068 884068 MISCELLANEOUS 900099 15405 15405 899473 22602498 17180206 819338 0 611686 181148 430538 5376394 4438571 475063 462760 52012 40512 4922 6578 301024 210042 66041 24941 332432 259600 40847 31985 988520 627148 348622 12750 1883 1883 95900 95900 60985 60985 1082116 1074970 7146 34991 21196 11497 2298 473693 213876 259410 407 1014117 962458 50499 1160 167832 130786 24179 12867 41442 36576 4797 69 951096 858922 92174 190032 168677 21355 PRODUCTION COSTS 7048981 7048981 REPAIRS & MAINTENANCE 744156 744117 39 OTHER SUPPLIES 291656 229101 44845 17710 ALL OTHER EXPENSES 188347 36546 49079 102722 78526 78276 250 20127821 17361503 2021940 744378 9549248 9262464 169512 553903 14905451 8909433 44387 38829 243947 336031 31126275 23149985 6003719 7976290 5662007 9411651 523865 430130 37102136 36918731 22071843 16026311 3605997 6019412 701229 948063 26379069 22993786 X 10620567 12816195 102500 1108750 10723067 13924945 37102136 36918731 X 2474677 727201 X X 0 1 X 1 1 1 X 2241169 2580582 13072799 3880765 4602954 26378269 7820588 1798631 15792213 17031855 18506290 60949577 10061757 4379213 28865012 20912620 23109244 87327846 0 0 0 87327846 73770 112166 109765 284085 424481 1004267 73770 112166 109765 284085 424481 1004267 413963 164004 632241 747972 899473 2857653 10549490 4655383 29607018 21944677 24433198 91189766 0.95760 0.96020 0.01100 0.00840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5069067 3000500 767950 40749 8796768 4602639 525 499513 33610 5069067 5293724 -656752 34333 4602639 4147432 11509 1168228 33445 5293724 4744382 30733 117709 714856 30536 4147432 0.87396 0.12604 0.00000 1 0 18422661 15775798 2646863 1433287 817788 615499 8396107 5338291 3057816 2874220 1218108 1656112 7976290 SECURITIES AND OTHER INVESTMENTS 9411651 F 9411651 CAPITAL LEASES AND DEPOSITS 948063 948063 X PART V, LINE 4: FUNDS WERE ESTABLISHED FOR THE EXCLUSIVE PURPOSE OF SUPPORTING THE ACTIVITIES OF THE ASSOCIATION SO LONG AS IT IS OPERATED FOR PUBLIC CHARITABLE PURPOSES. PART X, LINE 2: THE ASSOCIATION HAS ADOPTED ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE, AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTION, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, THE ASSOCIATION ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY TO BE SUSTAINED. TO THE EXTENT THAT ALL OR A PORTION OF THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. THE ASSOCIATION HAS NET OPERATING LOSSES TOTALING $4,476,635 AND $4,778,473 AVAILABLE FOR CARRYFORWARD TO OFFSET FUTURE TAXES AT JUNE 30, 2024 AND 2023. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ASSOCIATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ASSOCIATION'S EXEMPT STATUS IN JEOPARDY AS OF JUNE 30, 2024 AND 2023. X X X X X 1 BENEFACTOR GROUP 450 S FRONT STREET COLUMBUS OH 43215 CONSULTING 0 0 45000 -45000 45000 -45000 SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE BENEFACTOR GROUP PROVIDED CONSULTING AND STUDY DATA TO THE VICTORIA THEATRE ASSOCIATION IN CONNECTION WITH AN ENDOWMENT CAMPAIGN. X X X X 0 0 0 0 0 0 0 0 0 TY SUTTON PRESIDENT 297481 0 105000 0 0 0 11250 0 13831 0 427562 0 0 0 DAVID SCHRODI CFO 189581 0 24000 0 0 0 6724 0 10123 0 230428 0 0 0 MIKE ROGERS CHIEF DEVELOPMENT OFFICER 195460 0 10000 0 0 0 3041 0 10262 0 218763 0 0 0 LISA JAPS VP OF TICKETING AND SALES 147601 0 13000 0 0 0 4944 0 5167 0 170712 0 0 0 WENDOLYN W LEWIS FORMER BOARD MEMBER 15530 REBRANDING 0 X ADVERTISING 6 185694 VENDOR INVOICE X CONSULTING 1 20000 VENDOR INVOICE X LANDSCAPING 1 17850 VENDOR INVOICE X ADJUDICATION 1 3282 VENDOR INVOICE X BRANDING 1 2500 VENDOR INVOICE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL PRIOR TO BEING FILED. AFTER APPROVAL, THE FULL BOARD IS PROVIDED A COPY OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C DISCLOSURE OF RELATIONSHIP STATEMENT COMPLETED AND SIGNED BY EACH TRUSTEE ANNUALLY. BOARD CONFLICT OF INTEREST POLICY REVIEWED AND SIGNED BY EACH TRUSTEE ANNUALLY. BOARD MEMBER QUESTIONNAIRE COMPLETED ANNUALLY. AT THE START OF EACH BOARD MEETING, TRUSTEES ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST CONCERNING AGENDA ITEMS. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, WE UPDATE ALL JOB DESCRIPTIONS FOR ALL POSITIONS INCLUDING SENIOR STAFF POSITIONS. WE THEN COLLECT SALARY DATA FOR EACH POSITION FROM 4 SEPARATE AND APPROPRIATE SURVEY SOURCES. ALL INFORMATION GATHERED IS REPORTED ON A SPREADSHEET IN THE FORM OF A MIDPOINT FOR THE POSITIONS. MIDPOINTS FROM ALL SURVEYS ARE AVERAGED AND USED TO CALCULATE PAY RANGES FOR EACH JOB DESCRIPTION. MINIMUM AND MAXIMUM AMOUNTS ARE CALCULATED AND INCLUDED ON THE SPREADSHEET SUBMITTED TO THE PRESIDENT & CEO AND ALL BOARD MEMBERS FOR REFERENCE AND REVIEW. ITEMS INCLUDED FOR REVIEW ARE BACK UP DOCUMENTS FOR ALL SURVEYS USED. FOR ALL SENIOR MANAGEMENT POSITIONS EXCEPT THE PRESIDENT & CEO, THE PRESIDENT & CEO MAKES SALARY RECOMMENDATIONS TO THE BOARD OF TRUSTEES FOR APPROVAL. FOR THE PRESIDENT & CEO POSITION, THE BOARD OF TRUSTEES REVIEWS THE DATA, MAKES A RECOMMENDATION AND GOES THROUGH AN APPROVAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE IN BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS 727,201. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES HAS THE RESPONSIBILITY OF THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ARTS CENTER FOUNDATION 138 N MAIN ST DAYTON OH 45402 311238139 OWNER OF PERFORMING ARTS COMPLEXES OH 501 (C) (3) TYPE II VICTORIA THEATRE ASSOCIATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 ARTS CENTER FOUNDATION P 297248 FMV