2025-01-28T10:07:00-06:00 2024-05-31 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2023-06-01 810332120 MCT INC MCTI 4067281911 200 NORTH ADAMS ST MISSOULA MT 59802 MIKE MORELLI EXECUTIVE DIRECTOR 4067281911 2025-01-23 1 1 SAM BRUNSON CPA P01696998 4067281800 2025-01-21 2023 2025-03-06 01:10:19Z MIKE MORELLI 200 NORTH ADAMS ST MISSOULA MT 59802 6130890 0 X WWW.MCTINC.ORG X 1972 MT TOUR PRODUCTION, CHILDREN'S PROGRAMS, AND COMMUNITY THEATRE. 14 14 347 451 18028 0 627869 776453 4291672 5188171 48944 51067 72961 113872 5041446 6129563 6650 6450 0 0 3462957 3842303 0 0 353031 1885018 2092671 5354625 5941424 -313179 188139 5237706 5294929 2210329 2051937 3027377 3242992 X THE DEVELOPMENT OF LIFE SKILLS IN CHILDREN THROUGH PARTICIPATION IN THE PERFORMING ARTS, AND EDUCATION, ENTERTAINMENT, AND ENRICHMENT FOR ALL AGES THROUGH THE PERFORMING ARTS. 0 0 3637904 0 4207181 INTERNATIONAL TOUR PROJECT (RED TRUCK TOUR) - MCT'S OLDEST AND LARGEST PROGRAM TOURS THROUGHOUT ALL THE STATES, CANADA, AND OVERSEAS TO SCHOOLS AND TO US MILITARY BASES WORLDWIDE. IN THE FISCAL YEAR ENDED MAY 31, 2024, MCT CONDUCTED 974 WEEKLONG RESIDENCIES NATIONALLY AND ABROAD. MCT'S TOURING ACTOR/DIRECTORS (TADS) TOUR IN PAIRS, DRIVE SIGNATURE RED TRUCKS AND WORK WITH A DIFFERENT CAST OF 55-65 CHILDREN AT EACH WEEKLY TOUR STOP. TADS COME TO TOWN AT THE INVITATION OF A COMMUNITY ORGANIZATION SUCH AS A SCHOOL, PARENTS' GROUP, MILITARY BASE, ARTS COUNCIL, YOUTH CENTER AND MORE TO TRANSFORM SEVERAL DUFFEL BAGS OF COSTUMES AND SET PIECES INTO A MUSICAL FOR THE COMMUNITY - IN LESS THAN A WEEK. MANY OF THESE SMALL COMMUNITIES ARE RARELY VISITED BY THEATRE COMPANIES. A RESIDENCY ENTAILS CASTING LOCAL CHILDREN IN AN ORIGINAL CHILDREN'S MUSICAL, PERFORMED FOR AN AUDIENCE AFTER AN INTENSE WEEK OF REHEARSALS. CURRENTLY, MCT HAS 31 TOURING SHOWS, ALL BASED ON CLASSIC FAIRY TALES. THE RESIDENCY ALSO INCLUDES 3 ART ENRICHMENT WORKSHOPS. IN FISCAL YEAR '24, 974 RESIDENCIES WAS AN OPPORTUNITY TO CAST 40,498 CHILDREN AS CAST MEMBERS; TEACH 2,089 WORKSHOPS; PERFORM 1,583 SHOWS; AND ENTERTAIN A TOTAL AUDIENCE OF APPROXIMATELY 219,070 PEOPLE OF ALL AGES. MCT HAS INCORPORATED AN INTERGENERATIONAL RESIDENCY WEEK INTO THE PROGRAMMING. THE SAME SCRIPTS, COSTUMES, AND SETS ARE USED BUT THE TEAM AUDITIONS A CAST THAT RANGES IN AGE FROM 5-105. SCHOOL AGE CHILDREN PARTICIPATE WITH SENIOR CITIZENS AND THE MCT MISSIONS OF DEVELOPING LIFE SKILLS FLOURISHES FOR ALL THOSE WHO PARTICIPATE. 665160 0 554393 COMMUNITY THEATRE (COMMUNITY SERIES) - MCT TYPICALLY PRESENTS A FIVE-SHOW SERIES, INCLUDING WELL-KNOWN MUSICALS AND DRAMAS FOR GENERAL AUDIENCES, SPANNING OCTOBER TO MAY. MCT PRODUCES, DIRECTS, AND DESIGNS THESE PRODUCTIONS IN-HOUSE. THE SHOWS PRESENT TALENTED CASTS OF ALL AGES AND HAVE MANY REPEAT SEASON TICKET HOLDERS YEAR AFTER YEAR. THE FINAL DRESS REHEARSAL OF EACH SHOW IS PRESENTED FOR AN AUDIENCE, WITH THE ADMISSION "PRICE" BEING A CAN OF FOOD FOR LOCAL CHARITIES. MCT ALSO ADAPTS TWO COMMUNITY THEATRE PRODUCTIONS EACH YEAR TO A SENSORY FRIENDLY FORMAT. THIS PERFORMANCE HAS A REDUCED TICKET PRICE AND OFTEN FINANCIAL ASSISTANCE IS AVAILABLE. THE OBJECTIVE IS TO MAKE THE PRODUCTION ACCESSIBLE TO PATRONS THAT MIGHT NOT OTHERWISE ATTEND A THEATRICAL PERFORMANCE. 568497 6450 426597 LOCAL CHILDREN'S PROGRAMS (YOUTH SERIES) - MCT OFFERS EIGHT WEEK-LONG DAY CAMPS AND THREE SIX-WEEK PERFORMING ARTS CLASSES WHICH TAKE PLACE AT MCT HEADQUARTERS IN MISSOULA SERVING GRADES K-12. EVERY CHILD WHO SIGNS UP IS CAST, AND ALL PROGRAMS CULMINATE IN PERFORMANCES ON THE MCT STAGE. THE EIGHT DAY CAMPS FEATURE SHOWS IN THE INTERNATIONAL TOUR PROJECT REPERTOIRE, AND THE THREE LONGER CLASSES ARE OPPORTUNITIES TO STAGE WORLD PREMIERES AND/OR MORE COMPLEX SHOWS NEW TO MISSOULA. ADDITIONALLY, CHILDREN'S PROGRAMS INCLUDES A 2 WEEK-LONG SUMMER CAMP ON FLATHEAD LAKE FOR TEENS (PERFORMING ARTS CAMP), A WEEK-LONG SUMMER CAMP AT SEELEY LAKE FOR YOUNGER TEENS (PAC PREP), AND AN ACCREDITED, FIVE-WEEK SUMMER THEATRE PROGRAM FOR HIGH SCHOOL STUDENTS CALLED NEXT STEP PREP. MCT ALSO OFFERS SIX, 1 DAY "PLAY IN A DAY" CLASSES FOR DAYS THAT SCHOOL IS NOT IN SESSION. THE NUMBER OF PARTICIPANTS IN THESE PROGRAMS FOR THE FISCAL YEAR WERE 517 IN DAY CAMPS, 213 IN PRODUCTION CLASSES, 170 IN PERFORMING ARTS CAMP, AND 125 IN PLAY IN A DAY FOR TOTAL PARTICIPATION OF 1,025 YOUTHS LOCALLY! THEATRE FOR YOUNG AUDIENCES IS A PROGRAM PUT ON EACH FALL BY MCT ACTORS THAT IS SPECIFICALLY PRODUCED FOR K-8 AUDIENCES. THROUGH A COLLABORATION WITH SPARK!, EVERY SECOND GRADER IN THE CITY IS BUSSED TO MCT TO TAKE PART IN THE PROGRAM. THERE ARE FOUR TO FIVE SHOWS OVER A TWO-DAY PERIOD, TO INCLUDE A PERFORMANCE ADAPTED TO BE SENSORY FRIENDLY. FOR THE FISCAL YEAR ENDING MAY 31, 2024, WE WERE NOT ABLE TO CARRY OUT NEXT STEP PREP, BUT ARE PLANNING TO RESUME NEXT FISCAL YEAR IN A REVISED FORMAT TO REBUILD THE PROGRAM. 4871561 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 60 0 1 347 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA GA IL NM NV OR UT WI X X KATHEE RAUP 4067281911 200 NORTH ADAMS ST MISSOULA MT 59802 LAURA BOVARD PRESIDENT 1.00 X X 0 0 0 RYAN PHELAN VICE PRESIDENT 1.00 X X 0 0 0 THERESA FLOYD SECRETARY 1.00 X X 0 0 0 JESSICA NEUMAN TREASURER 1.00 X X 0 0 0 CAROLYN OVERMAN DIRECTOR (THRU 12.7.23) 1.00 X 0 0 0 JENNY MUELLER DIRECTOR 1.00 X 0 0 0 JOHN HARRINGTON DIRECTOR 1.00 X 0 0 0 JULIE TOMASIK DIRECTOR 1.00 X 0 0 0 SIMON FICKINGER DIRECTOR (THRU 5.22.24) 1.00 X 0 0 0 KELLY CZARNIK DIRECTOR 1.00 X 0 0 0 MARK HEYKA DIRECTOR 1.00 X 0 0 0 STU KAPLAN DIRECTOR 1.00 X 0 0 0 TOD PEPIN DIRECTOR 1.00 X 0 0 0 ERIKA PURINGTON DIRECTOR 1.00 X 0 0 0 KATHRYN GRADY DIRECTOR 1.00 X 0 0 0 SY SLATER DIRECTOR 1.00 X 0 0 0 CRAIG LANGEL DIRECTOR (THRU 6.30.23) 1.00 X 0 0 0 KATHERINE GREEN DIRECTOR (THRU 6.30.23) 1.00 X 0 0 0 KIM VISSER DIRECTOR (THRU 6.30.23) 1.00 X 0 0 0 MICHAEL K MORELLI EXECUTIVE DIRECTOR 45.00 X 109016 0 11862 KATHERINE RAUP FINANCE DIRECTOR 45.00 X 84500 0 12917 193516 0 24779 1 0 0 0 0 58500 717953 70835 776453 TOURING FEES & TUITION 711110 4326062 4326062 GATE RECEIPTS 711110 553262 553262 EXTRA PROJECTS 900099 308847 308847 5188171 51067 51067 49056 0 49056 49056 49056 1335 1327 8 8 HANDLING FEES 900099 46780 46780 PROGRAM ADVERTISING IN 900099 18028 18028 64808 6129563 5188171 18028 146911 6450 6450 229669 229669 3017659 2670646 146641 200372 56284 46380 2174 7730 241966 181577 30128 30261 296725 251888 28651 16186 6151 6151 74709 74709 95228 92305 1818 1105 53976 32565 18119 3292 228998 155556 18604 54838 61332 43546 12352 5434 69787 69787 91609 67433 16790 7386 638916 633304 5448 164 118219 115150 3069 13642 13642 232761 185237 33005 14519 229009 178400 38865 11744 TECH & COSTUMES 104479 104099 380 MISCELLANEOUS 73258 37238 36020 BAD DEBT EXPENSE 597 597 5941424 4871561 716832 353031 897142 755066 896545 1555454 13750 19662 135381 130150 85749 92413 205194 225550 7564622 5382631 2255347 2181991 235759 273440 512839 61203 5237706 5294929 479629 390274 706270 696615 145398 101107 879032 856621 0 7320 2210329 2051937 X 2816981 2896710 210396 346282 3027377 3242992 5237706 5294929 188139 27476 0 X X 0 1 X 1 0 X 579986 2349513 2500683 627869 776453 6834504 579986 2349513 2500683 627869 776453 6834504 439144 6395360 40379 24131 9750 60239 100123 234622 10423 18036 28459 7097585 16228336 0.90110 0.90290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 235759 10958 36667 6450 3494 273440 243470 484 5400 2795 235759 258368 4443 -15698 3643 243470 206816 54655 3103 258368 208737 11006 10000 2927 206816 0.45785 0.54215 0.00000 0 0 411000 411000 5706118 4169731 1536387 1447504 1212900 234604 2181991 LEASE LIABILITY - FINANCE 7320 7320 X 6183673 27476 31757 1327 60560 6123113 6450 6450 6129563 5968058 31757 1327 33084 5934974 6450 6450 5941424 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUND IS TO HOLD FUNDS IN PERPETUITY FOR THEIR DESIGNATED PURPOSE WITH THE INCOME EARNED TO BE USED FOR THE CHARITABLE PURPOSE OF MCT AND THEY ARE BOARD DESIGNATED. PART X, LINE 2: MCT IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MCT HAD NO TAX ON BUSINESS INCOME UNRELATED TO ITS EXEMPT ACTIVITIES AND, THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. MCT'S POLICY IS TO CLASSIFY INCOME-TAX RELATED INTEREST AND PENALTIES TO INTEREST EXPENSE AND MISCELLANEOUS EXPENSE, RESPECTIVELY, WHEN APPLICABLE. MCT APPLIES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ("GAAP") FOR RECOGNITION OF UNCERTAINTY IN INCOME TAXES AND PRESCRIBING A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MCT HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. MCT BELIEVES INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON ITS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. MCT IS SUBJECT TO EXAMINATION OF ITS INCOME TAX FILINGS IN THE UNITED STATES AND STATE JURISDICTIONS FOR THE OPEN STATUTORY PERIODS. CURRENTLY, THERE ARE NO EXAMINATIONS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 1,327. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH TUITION ON FINANCIAL STATEMENTS 6,450. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 1,327. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS NETTED WITH TUITION ON FINANCIAL STATEMENTS 6,450. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 10 PROGRAM SERVICES WEEK LONG CHILDREN'S THEATRE RESIDENCY 88565 NORTH AMERICA 0 14 PROGRAM SERVICES WEEK LONG CHILDREN'S THEATRE RESIDENCY 86328 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 4 PROGRAM SERVICES WEEK LONG CHILDREN'S THEATRE RESIDENCY 39071 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 2 PROGRAM SERVICES WEEK LONG CHILDREN'S THEATRE RESIDENCY 14080 0 30 0 0 0 30 228044 0 228044 0 0 0 0 0 0 0 PERFORMING ARTS CAMP SCHOLARSHIPS 32 6450 FIRST SECURITY BANK FIRST SECURITY BANK IS A SUBSTANTIAL CONTRIBUTOR TO FINANCE THE PURCHASE OF VEHICLE X 30536 3566 0 1 1 FIRST SECURITY BANK FIRST SECURITY BANK IS A SUBSTANTIAL CONTRIBUTOR TO FINANCE THE PURCHASE OF VEHICLES X 322000 69214 0 1 1 FIRST SECURITY BANK FIRST SECURITY BANK IS A SUBSTANTIAL CONTRIBUTOR TO FINANCE THE PURCHASE OF VEHICLES X 28327 28327 0 1 1 101107 X FURNITURE & EQUIPMENT 1 41200 COST X FOOD & BEVERAGES 20 27364 COST X OFFICE SUPPLIES & AD MATERIALS 13 2271 COST 0 0 1 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS IS REPORTED IN PART I. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS JOHN HARRINGTON & RYAN PHELAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS THE AUDITED FINANCIALS WITH THE AUDITORS. ALL MEMBERS OF GOVERNING BODY RECEIVE A COPY OF THE AUDITED FINANCIALS. THE 990 IS PREPARED BY THE AUDITING FIRM. THE BOARD OF DIRECTORS RECEIVE A COPY OF THE 990 VIA E-MAIL ONCE IT IS PREPARED OR IN PERSON AT A BOARD MEETING DEPENDING ON TIMING OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, OFFICERS, AND EMPLOYEES OF MCT WHO CAN INFLUENCE THE ACTIONS OF THE ORGANIZATION ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. IN ADDITION, CONFLICTS OF INTEREST ARE DISCUSSED BEFORE ANY NEW MATERIAL TRANSACTION OCCURS. ONGOING TRANSACTIONS ARE ALSO REVIEWED TO ENSURE THERE ARE NO NEW CONFLICTS. POTENTIAL CONFLICTS OF INTEREST ARE DISCLOSED TO THE EXECUTIVE DIRECTOR (OR IF THE ED IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD PRESIDENT) TO DETERMINE WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO MCT AND THE ADVANCEMENT OF ITS PURPOSE. ANY PERSON WITH A CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD INCORPORATES COMPARABILITY DATA IN ITS DETERMINATION OF OFFICER AND KEY EMPLOYEE SALARIES. FORM 990, PART VI, SECTION C, LINE 19 MCT MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE 990 IS PUBLISHED ON GUIDESTAR. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED SINCE LAST YEAR.