2025-01-20T13:05:12-08:00 2024-06-30 261262413 Petersen CPAs & Advisors PLLC 3702 Kern Way Yakima WA 98902 990 2023-07-01 911208766 MOUNT BAKER THEATRE MOUN 3607335793 104 NORTH COMMERCIAL BELLINGHAM WA 98225 John Purdie II Exec. Director 2025-01-20 true true Angela M Pratt CPA P00234617 5095751040 X 2023 2024-10-15 13:58:12Z John Purdie II 104 NORTH COMMERCIAL BELLINGHAM WA 98225 9359287 false X WWW.MOUNTBAKERTHEATRE.COM X 1983 WA The Mount Baker Theatre organization enriches our region's culture through dynamic performances and arts education, inspiring engagement in the community, and stewardship of a national historic treasure. X 14 14 153 124 324067 335585 904460 542248 2813799 3851533 52055 585141 192075 238483 3962389 5217405 0 0 1539620 1990082 0 361491 2517353 3039702 4056973 5029784 -94584 187621 11359299 9471691 3459083 1248918 7900216 8222773 X The Mount Baker Theatre Organization enriches our region's culture through dynamic performances and arts education, inspiring engagement in the community, and stewardship of a national historic treasure. false true 4048484 3851533 Live artist performances and events for the community. 4048484 true true false false false false false false false true true false false true true true true false false false false false false false false false false false false true false false false false false false false false true false false true false false false false false true 44 0 true 153 true true true false false false false true true false 0 false false false false false false false X 14 14 false false false false false false false true true false false true true true true false true true false false WA X Matt Bilderback 3607335793 104 NORTH COMMERCIAL BELLINGHAM WA 98225 John Purdie II Exec. Director 40.00 0.00 X 134379 0 20978 Skip Williams Director 1.00 0.00 X 0 0 0 Maryann Renzi Director 1.00 0.00 X 0 0 0 Stephanie Karp Director 1.00 0.00 X 0 0 0 Holly England Treasurer 2.00 0.00 X X 0 0 0 Sarah Witte Secretary 2.00 0.00 X X 0 0 0 Jennifer Winson Director 1.00 0.00 X 0 0 0 Randy Longerich Director 1.00 0.00 X 0 0 0 Heather Stockard Director 1.00 0.00 X 0 0 0 Ted Shuman Director 1.00 0.00 X 0 0 0 Tom Buskirk Vice President 2.00 0.00 X X 0 0 0 Scott Walker Director 1.00 0.00 X 0 0 0 Sharon Robinson Director 1.00 0.00 X 0 0 0 Travis Graddon President 2.00 0.00 X X 0 0 0 Lesley Shum Director 1.00 0.00 X 0 0 0 134379 20978 1 false true false 0 299196 243052 39612 542248 Other Program Revenue 519200 315770 315770 Rental, Ticket, and Other 519200 968851 968851 Theatre Management Fee 519200 509200 509200 Ticket Sales 519200 2057712 2057712 3851533 74746 74746 0 0 286456 328446 -41990 -41990 -41990 4253255 3742860 510395 510395 144338 366057 0 0 351049 70576 280473 280473 0 5217405 4351090 324067 0 0 0 0 160299 32060 52442 75797 0 1380361 973242 244804 162315 31332 20679 5953 4700 236341 165697 37724 32920 181749 119767 34259 27723 0 3599 2159 1440 10650 6390 4260 0 0 12775 12775 42475 25485 16990 152019 152019 54011 54011 0 0 154424 127678 26746 28382 22897 5485 0 0 0 0 189426 189426 33338 33338 ARTIST FEES & PRODUCTION 1837165 1837165 BANK FEES 134593 134593 DUES & LICENSES 122920 122920 TAXES 112658 112658 151267 93231 58036 5029784 4048484 619809 361491 709916 1023531 1382730 2368987 174848 147091 0 0 0 0 12232 23078 127435 138901 4983135 2465477 5866859 2517658 1426819 1454151 0 0 0 1658460 1798294 11359299 9471691 413686 426281 498391 752164 2547006 70473 3459083 1248918 X 5860706 6618219 2039510 1604554 7900216 8222773 11359299 9471691 X 187621 205409 -70473 X false true X true false X 1340416 1481876 3203054 904460 542248 7472054 0 0 1340416 1481876 3203054 904460 542248 7472054 0 7472054 163699 48984 187455 227821 361202 989161 23927 43840 34559 2371 104697 0 8565912 0.87230 0.89660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1658460 220530 67921 12775 1798294 1537823 199329 62113 16579 1658460 1875273 -224548 99392 13510 1537823 1535959 444113 91748 13051 1875273 1528416 78717 59739 11435 1535959 0.10000 0.59000 0.31000 true false false 2866342 1245219 1621123 2017216 1220258 796958 99577 99577 2517658 Endowment 1798294 1798294 70473 70473 X 5791994 205409 369180 574589 5217405 5217405 5469437 439653 439653 5029784 5029784 Part V, Line 4: Intended uses of the endowment fund. The Organizatoin's endowment consists of one fund established for the support of the Orgnaization. Part X : FIN48 Footnote Under provisions of Section 501(c)(3) of the Internal Revenue Code, the Organization is exempt from federal income taxes, except for net income from unrelated business activities. Certain revenues are considered unrelated business income by the Internal Revenue Service and are, therefore, subject to taxation after deducting allocable expenses.For the year ended June 30, 2024, the Organization had unrelated business activities subject to federal income taxes. The total unrelated business income earned was $567,120, from rental income of debtfinanced property and the sale of debt-financed property. After allowable deductions and exclusions,the Organizations taxable income was $335,585. The applicable federal income tax expense, calculated at the statutory rate, was $70,473. The Organization has recorded a provision for income taxes in this amount, which is included in the accompanying statement of financial position as federal income tax payable at June 30, 2024 and a corresponding expense in the statement of activities and changes in net assets for the year ended June 30, 2024. The Organization has filed Form 990-T for the year ended June 30, 2024. Management evaluated the Organization's tax positions and concluded that the Organization had taken no significant uncertain tax positions that require adjustments to the financial statements to comply with provisions of Topic 740 of the Accounting Standards Codification. The Organization's tax returns are subject to review and examination by federal authorities. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Rent Expense $328446 COST OF GOODS SOLD $70576 Administration Fee $-17067 Investment Fees $-12775 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $70576 Investment Fees $-12775 Rent EXPENSE $328446 Administration Fee $-17067 Federal Income Tax Expense (UBIT) $70473 X X X X false false false false false false false false false John Purdie II Exec. Director 134379 8105 12873 155357 32612 FMV Advertising 7000 FMV false false false Unity Flora Development LLC 2024-06-28 4100000 Appraisal Whatcom County 311 Grand Ave Suite 108 Bellingham WA 98225 false false false false Form 990, Part III, Line 3 On June 28 2024, Mount Baker Theatre completed the sale of Unity-Flora Development LLC, which was previously consolidated in the financial statements. The sale resulted in a net gain of $519,312, recognized in the statement of activities and changes in net assets from discontinued operations. The consideration for the sale included $4,100,000 in cash, which was used to pay off the outstanding Unity-Flora building loan balance of $2,337,366. As a result of the transaction, Mount Baker Theatre no longer consolidates Unity-Flora Development LLC in its financial statements and retains no further obligations related to Unity Flora Development LLC. Form 990, Part VI, Section B, Line 11b Tax return is reviewed and approved by finance committee prior to presentation to board of directors and filing with tax authorities. Form 990, Part VI, Section B, Line 12c Board affairs committee reviews conflicts of interest annually. Form 990, Part VI, Section B, Line 15a The board reviews salary and compensation requirements of the executive director. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policy, and financial statements are available upon written request. Form 990, Part XI, Line 9 Federal Income Tax Expense (UBIT) = -$70473