2025-01-31T12:34:35-06:00 2024-06-30 351476702 BRADY WARE & SCHOENFELD INC 3601 RIGBY ROAD SUITE 400 DAYTON OH 45342 990 2023-07-01 311238139 ARTS CENTER FOUNDATION ARTS 9376378100 138 NORTH MAIN STREET DAYTON OH 45402 DAVID SCHRODI CFO 9372235247 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 68880 0 X N/A X 1988 OH TO OPERATE A PERFORMING ARTS COMPLEX AND TO RAISE FUNDS TO BENEFIT THE PERFORMING ARTS IN DAYTON, OHIO. 17 17 0 0 2880 0 66000 66000 0 0 0 0 4320 2880 70320 68880 0 0 0 0 0 0 0 0 0 2482300 2119248 2482300 2119248 -2411980 -2050368 73775692 66520380 15699897 9643394 58075795 56876986 TO CONDUCT, DEVELOP, MAINTAIN, AND OPERATE A PERFORMING ARTS COMPLEX; TO ACQUIRE, RENOVATE, AND LEASE THE VICTORIA THEATRE; AND TO RAISE FUNDS TO BENEFIT THE PERFORMING ARTS IN DAYTON, OHIO. 0 0 77244 THE FOUNDATION'S PRINCIPAL ACTIVITY HAS BEEN THE RESTORATION OF THE VICTORIA THEATRE AND THE METROPOLITAN BUILDING FOR COMMUNITY ARTS PERFORMANCES, AND THE OPERATION OF THE PERFORMING ARTS CENTER. 77244 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 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 0 0 0 OH X DAVID SCHRODI 9372287591 138 NORTH MAIN STREET DAYTON OH 45402 X 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 JOHN 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 0 0 0 0 0 0 0 0 66000 66000 PARKING INCOME 531390 2880 2880 2880 68880 0 2880 0 30 30 77244 77244 2001774 2001774 RTA FEES 40000 40000 TAXES 200 200 2119248 77244 2042004 0 3664 0 21873594 16069410 98501011 56885033 43915000 41615978 7983433 8834991 1 1 73775692 66520380 15699267 9643394 630 0 15699897 9643394 X 57955795 56756986 120000 120000 58075795 56876986 73775692 66520380 X -2050368 851559 X X 0 1 X 1 0 X X X 1 VICTORIA THEATRE ASSOCIATION 310897638 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7983433 909653 58095 8834991 7354749 685937 57253 7983433 8631308 -1217331 59228 7354749 6807003 1881091 56786 8631308 7721823 75039 937002 52857 6807003 0.98659 0.01340 0.00000 1 0 2754293 2754293 87168964 48395562 38773402 8285087 8196804 88283 292667 292667 0 41615978 DAYTON FOUNDATION 8834991 F 8834991 X PART V, LINE 4: FUNDS WERE ESTABLISHED FOR THE EXCLUSIVE PURPOSE OF SUPPORTING THE ACTIVITIES OF THE FOUNDATION 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 $1,419,985 AND $1,422,865 AVAILABLE FOR CARRYFORWARD TO OFFSET FUTURE TAXES AT JUNE 30, 2024 AND 2023. 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 C, LINE 19 UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 851,559. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS HAS THE RESPONSIBILITY OF SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ACF PARKING LTD 138 N MAIN ST DAYTON OH 45402 470867821 HOLDER OF PARKING GARAGE DEBT OH 0 0 ARTS CENTER FOUNDATION SECOND & MAIN LTD 138 N MAIN ST DAYTON OH 45402 311440002 OWNER/SELLER OF COMMERCIAL REAL ESTATE OH 2880 806795 ARTS CENTER FOUNDATION VICTORIA THEATRE ASSOCIATION 138 N MAIN ST DAYTON OH 45402 310897638 PRESENTER OF PERFORMING ARTS AND OPERATOR OF THE PERFORMING ARTS FACILITIES OH 501 (C) (3) 12 VICTORIA THEATRE ASSOCIATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 VICTORIA THEATRE ASSOCIATION Q 297248 FMV