2026-03-16T20:34:35-05:00 2025-08-31 333709623 COHNREZNICK ADVISORY LLC 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2024-09-01 954467830 WALLIS ANNENBERG CENTER FOR THE PERFORMING ARTS WALL 3102463800 9390 NORTH SANTA MONICA BLVD BEVERLY HILLS CA 90210 MARK LOUCHHEIM BOARD TREASURER 3102463800 2026-03-16 1 1 LAURA KIELCZEWSKI P00740769 9164429100 2026-03-16 2024 2025-03-06 01:10:19Z MARK LOUCHHEIM 9390 NORTH SANTA MONICA BLVD BEVERLY HILLS CA 90210 14129086 0 X WWW.THEWALLIS.ORG X 1994 CA SEE SCHEDULE O 33 33 250 35 0 0 6286715 8969375 2027569 3126524 763526 602314 -234303 398701 8843507 13096914 0 1405651 0 0 5211901 5459322 0 0 1159964 5105261 8009347 10317162 14874320 -1473655 -1777406 86135396 61414852 22067541 5667065 64067855 55747787 X SEE SCHEDULE O 0 0 12247963 1405651 3830921 SEE SCHEDULE O 12247963 1 1 0 0 0 0 0 1 0 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 42 0 1 250 1 0 0 0 0 0 0 0 0 0 0 0 0 X 33 33 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X LYNNE BOLEN 3102463800 9390 NORTH SANTA MONICA BLVD BEVERLY HILLS CA 90210 AGNES LEW BOARD MEMBER 0.50 X 0 0 0 AHSAN AIJAZ BOARD MEMBER 0.50 X 0 0 0 ARLINE PEPP BOARD MEMBER 0.50 X 0 0 0 ARNOLD ROSENSTEIN EXECUTIVE VICE CHAIR & ASSIS TREASUR 1.00 X X 0 0 0 ARNON ADAR BOARD MEMBER 0.50 X 0 0 0 BRUCE GOLDSMITH BOARD MEMBER 0.50 X 0 0 0 CARLO BRANDON-GORDON BOARD MEMBER (FROM 4/25) 0.50 X 0 0 0 CHAD HUMMEL BOARD MEMBER (TERM 4/25) 0.50 X 0 0 0 CINNY KENNARD BOARD MEMBER 0.50 X 0 0 0 DAPHNA NAZARIAN CHAIR, BOARD MEMBER 3.00 X X 0 0 0 DEBBIE ALLEN BOARD MEMBER 0.50 X 0 0 0 DONALD P KIVOWITZ BOARD MEMBER 0.50 X 0 0 0 GRANT WITHERS BOARD MEMBER 1.00 X 0 0 0 GREGORY ANNENBERG WEINGARTEN BOARD MEMBER 0.50 X 0 0 0 GRETCHEN PACE BOARD MEMBER 0.50 X 0 0 0 HALLE HAMMOND BOARD MEMBER 0.50 X 0 0 0 JOHN BENDHEIM BOARD MEMBER 0.50 X 0 0 0 JONATHAN VICTOR ASSISTANT TREASURER 3.00 X X 0 0 0 LAURA GORDON BOARD MEMBER 0.50 X 0 0 0 LINDA MAY BOARD MEMBER 0.50 X 0 0 0 MARK LOUCHHEIM TREASURER 3.00 X X 0 0 0 MERALEE GOLDMAN BOARD MEMBER 0.50 X 0 0 0 MICHAEL NEMEROFF EXECUTIVE COMMITTEE CHAIR 1.00 X X 0 0 0 MIKA LIU BOARD MEMBER (FROM 4/25) 0.50 X 0 0 0 PAMELA BECK BOARD MEMBER 0.50 X 0 0 0 RICHARD S ZIMAN BOARD MEMBER 0.50 X 0 0 0 RON SIMMS BOARD MEMBER 0.50 X 0 0 0 RONALD ROSEN VICE-CHAIR, OPERATIONS, SECRETARY 3.00 X X 0 0 0 SANDRA BARROS LOWY BOARD MEMBER 0.50 X 0 0 0 STEPHANIE VAHN BOARD MEMBER 1.00 X 0 0 0 SUSAN STRAUSS VICE-CHAIR, PLANNING & ASST SECRET. 1.00 X X 0 0 0 SUSANNA COURIER BOARD MEMBER 0.50 X 0 0 0 THOMAS J BLUMENTHAL BOARD MEMBER 0.50 X 0 0 0 VICKI REYNOLDS VICE-CHAIR, DEVELOPMENT 1.00 X X 0 0 0 WALLIS ANNENBERG BOARD MEMBER (TERM 7/2025) 0.50 X 0 0 0 LYNNE BOLEN CHIEF FINANCIAL OFFICER 40.00 X 171692 0 925 ROBERT VAN LEER EXECUTIVE DIRECTOR & CEO 40.00 X 323397 0 19193 CHRISTINE WEIL DIRECTOR OF DEVELOPMENT 40.00 X 138135 0 23660 COY MIDDLEBROOK DIRECTOR OF PROGRAMMING 40.00 X 146561 0 13093 SAMANTHA ELSE DIRECTOR OF PRODUCTION 40.00 X 126168 0 7146 905953 0 64017 5 0 1 0 BBB TOURING LLC C/O DOREEN SAYEGH 3913 N TROY ST CHICAGO IL 60618 ARTISTS FEES 123975 DEVELOPMENTAL FOCUS LLC 1133 WAIMANU ST 402 HONOLULU HI 96814 INFORMATION TECHNOLOGY SUPPORT SERVICES 114000 SELBY ARTISTS MGMT LLC 262 WEST 38TH STREET SUITE 1701 NEW YORK NY 10018 ARTIST BOOKING AND MANAGEMENT 112726 3 2402623 1024799 5541953 393616 8969375 TICKET SALES 711190 2953848 2953848 EDUCATION PROGRAM 900099 172676 172676 3126524 536417 536417 691276 0 691276 691276 691276 65897 0 65897 65897 65897 35200 2402623 1032172 -996972 -996972 PROPERTY TAX ASSESSMENT 900099 704397 704397 704397 13096914 3830921 0 296618 X 1405651 1405651 584611 441023 68237 75351 3995766 3014358 466392 515016 511431 385818 59695 65918 367514 277248 42897 47369 55236 49416 5026 794 50437 45123 4589 725 2207758 1970613 201716 35429 775013 579248 52724 143041 220080 108284 99119 12677 22969 17998 3797 1174 545718 488543 31750 25425 639001 512545 64140 62316 103475 93127 5174 5174 2128339 1915067 106636 106636 340386 108628 200083 31675 REPAIRS & MAINTENANCE 463147 420083 21532 21532 MINOR EQUIPMENT 324032 316213 5431 2388 SUPPLIES 44330 34735 7328 2267 DUES AND SUBSCRIPTION 41190 32275 6809 2106 48236 31967 13318 2951 14874320 12247963 1466393 1159964 740758 1515089 6591975 4255071 3565935 3480693 931435 595922 75339 27699 74191746 29973785 223742 44217961 61308290 12697922 7322417 86135396 61414852 2619695 1891728 964562 506356 2630605 3268981 15852679 0 22067541 5667065 X 49479225 40086355 14588630 15661432 64067855 55747787 86135396 61414852 X -1777406 318448 -6861110 X 0 1 X 1 0 X 8814268 12663770 8915888 6286715 8969375 45650016 8814268 12663770 8915888 6286715 8969375 45650016 13439762 32210254 898562 440099 1019009 1875922 1227693 5461285 1140896 771223 704397 2616516 53727817 9530044 0.59950 0.62270 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2022 AMOUNT: $ 1,140,896. 2023 AMOUNT: $ 771,223. 2024 AMOUNT: $ 704,397. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 400150 X 0 11022695 714286 920762 477004 12180739 10444282 332193 647113 400893 11022695 9461569 882093 447849 347229 10444282 4767411 5526416 -626803 205455 9461569 3991463 873398 97450 4767411 0.89938 0.10062 1 0 60827925 18389500 42438425 5569338 5449770 119568 7794483 6134515 1659968 44217961 ENDOWMENTS HELD IN TRUST 6909155 RESTRICTED CASH 13112 FINE ART COLLECTIONS 400150 7322417 X 13415362 318448 318448 13096914 0 13096914 14874320 0 14874320 0 14874320 PART X, LINE 2: THE WALLIS IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "IRC") AND SECTION 23101(D) OF THE REVENUE TAXATION CODE OF CALIFORNIA AND IS A PUBLICLY SUPPORTED ORGANIZATION AS DESCRIBED IN SECTION 509(A) OF THE IRC. THE WALLIS HAS NO PROVISION FOR INCOME TAX INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE WALLIS HAS NO UNRECOGNIZED TAX BENEFITS AT AUGUST 31, 2025. THE WALLIS'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEARS 2022 AND 2021, RESPECTIVELY, ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. WHEN APPLICABLE, THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF THE INCOME TAX PROVISION AND INCLUDE ACCRUED INTEREST AND PENALTIES WITH THE RELATED TAX LIABILITY IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. SCHEDULE D, PART III, LINE 4: EMMANUEL FILLION'S "EXALTATION" WAS SPECIFICALLY COMMISSIONED AND GENUINELY HANDCRAFTED TO CELEBRATE THE OPENING OF WALLIS ANNENBERG CENTER FOR THE PERFORMING ARTS. THE DISTINCTIVE WORK OF ART UNIQUELY REPRESENTS THE EXPRESSIVE SPIRIT OF THE PERFORMING ARTS BY PAYING HOMAGE TO THE WORLD RENOWNED DANCER AND CHOREOGRAPHER, MARTHA GRAHAM. THE SCUPLTURE IS ON PERMANENT DISPLAY OUTDOORS IN OUR SERENE SCULPTURE GARDEN. SCHEDULE D, PART V, LINE 4: THE WALLIS IS THE RECIPIENT OF PROCEEDS FROM ASSETS HELD IN TRUST WITHIN PERMANENT ENDOWMENTS OF TWO CALIFORNIA PHILANTHROPIC FOUNDATIONS. THE WALLIS HAS NO SAY IN THE RETURN OBJECTIVES, RISK PARAMETERS, OR INVESTMENT STRATEGIES OF THESE ENDOWMENTS HELD IN TRUST. EARNINGS FROM THESE ENDOWMENT FUNDS ARE COMMITTED TO THE OPERATION AND MAINTENANCE OF THE WALLIS, GIVING THE WALLIS ACCESS TO FUTURE PROCEEDS OF 5-10% OF THE NET ASSETS OF THE ENDOWMENT ANNUALLY, SO LONG AS THE ENDOWMENT BALANCES MAINTAINED IN PERMANENTLY RESTRICTED NET ASSETS ARE NOT REDUCED BELOW THE COMBINED INITIAL BALANCE OF $3,500,000. THE WALLIS DELIVERS 2437823 2402623 35200 72006 48185 911981 2437823 2402623 35200 72006 48185 911981 1032172 -996972 0 THE CENTER FOR CULTURAL INNOVATION 244 S SAN PEDRO ST LOS ANGELES CA 90012 912156812 501(C)(3) 1000000 0 WILDFIRE RELIEF FUND 1 SCHEDULE I, PART II AS OF AUGUST 31, 2025, THE ORGANIZATION HAD APPROVED $405,651 IN GRANTS FOR WHICH RECIPIENTS HAD NOT YET BEEN DETERMINED. THESE GRANTS ARE RECORDED AS LIABILITIES IN THE FINANCIAL STATEMENTS AND WILL BE REPORTED ON SCHEDULE I, PART II, ONCE RECIPIENTS ARE IDENTIFIED. X X X X 0 0 0 0 0 0 0 0 0 ROBERT VAN LEER EXECUTIVE DIRECTOR & CEO 323397 0 0 0 0 0 0 0 19193 0 342590 0 0 0 LYNNE BOLEN CHIEF FINANCIAL OFFICER 168923 0 0 0 2769 0 0 0 925 0 172617 0 0 0 CHRISTINE WEIL DIRECTOR OF DEVELOPMENT 138135 0 0 0 0 0 0 0 23660 0 161795 0 0 0 COY MIDDLEBROOK DIRECTOR OF PROGRAMMING 146561 0 0 0 0 0 0 0 13093 0 159654 0 0 0 PART I, LINE 3 THE BOARD REVIEWS AND APPROVES NEW COMPENSATION OFFERINGS (INCLUDING SALARY AND BENEFITS) AND ANY CHANGES TO COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR. IN SO DOING, THE BOARD HAS DONE THE FOLLOWING TO ENSURE THE COMPENSATION IS REASONABLE: (1) REVIEW HAS BEEN COMPLETED BY AN INDEPENDENT GROUP, WHICH INCLUDES BOARD MEMBERS (WHO RECEIVE NO COMPENSATION FROM THE ORGANIZATION); (2) THE REVIEW USES RELEVANT COMPARABILITY DATA; AND (3) COMPENSATION DECISIONS ARE DOCUMENTED IN OFFICIAL BOARD MEETING MINUTES. X 4 325503 AVG MKT HIGH/LOW ON RCPT X 3 13392 FMV X FURNITURE USED IN DONOR LOUNGE 1 50220 INVOICE VALUE FROM D X VACATION CRUISE 1 4500 SOLD BY CHARITY AUCT 0 1 0 PART I, COLUMN (B): PART I, COULMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART I & PART III, LINE 1 - ORGANIZATION MISSION: DEEPLY ROOTED IN OUR LOCAL BEVERLY HILLS COMMUNITY AND INFLUENCED BY CULTURAL CHANGE, THE WALLIS ANNENBERG CENTER FOR THE PERFORMING ARTS, A PUBLIC-PRIVATE PARTNERSHIP WITH THE CITY OF BEVERLY HILLS, STRIVES TO BE A SITE FOR THE CONVERGENCE OF RELEVANT, DYNAMIC PERFORMING ARTS, EDUCATION AND CIVIC LIFE, STRENGTHENING OUR LOCAL AND GLOBAL COMMUNITY IN OUR ROLE AS A PRESENTER, PRODUCER, EDUCATOR AND COMMUNITY RESOURCE. TRANSFORMATIVE ARTISTIC PROGRAMMING COMBINED WITH GROW @ THE WALLIS ARTS-EDUCATION INITIATIVES HAVE EMPOWERED THE WALLIS TO SPEND THE LAST DECADE SERVING PEOPLE OF ALL AGES, BACKGROUNDS, AND ABILITIES AS IT ASPIRES TO DELIVER ON ITS AMBITIOUS MISSION. IN A TYPICAL YEAR, THE WALLIS SERVES MORE THAN 70,000 TICKET BUYERS, AND UP TO 10,000 COMMUNITY MEMBERS OF ALL AGES WHO PARTICIPATE IN OUR EDUCATION PROGRAMS, OUTREACH, FREE PROGRAMS, AND COMMUNITY EVENTS. THE WALLIS ANNENBERG CENTER FOR THE PERFORMING ARTS IS THE PROUD STEWARD OF A HISTORIC LANDMARK BUILDING. THE CAMPUS ADJOINS THE ORIGINAL 1933 BEVERLY HILLS POST OFFICE WITH THE NEW 500-SEAT BRAM GOLDSMITH THEATER. THE ORIGINAL POST OFFICE HAS BEEN REPURPOSED AS ADMINISTRATIVE OFFICES, THE 150-SEAT LOVELACE STUDIO THEATER, AND OUR GROW @ THE WALLIS EDUCATION WING, FEATURING FULLY ACCESSIBLE REHEARSAL SPACE AND MULTI-USE CLASSROOMS. THE CAMPUS IS A 70,000 SQUARE-FOOT SPACE, OPEN TO THE PUBLIC DAILY. FORM 990, PART III, LINE 4A: CORE PROGRAMS CORE PROGRAMS: THE WALLIS HELD ITS INAUGURAL SEASON IN 2013-14 AND SERVES APPROXIMATELY 80,000 INDIVIDUALS THROUGH AN ANNUAL SEASON OF THEATER, MUSIC, DANCE, FILM, AND FAMILY PROGRAMMING; AND THROUGH GROW @ THE WALLIS: OUR CAMPUS WING DEDICATED TO SHARING THE ARTS WITH LEARNERS OF ALL AGES AND ABILITIES. THE WALLIS MAINSTAGE SEASON FEATURES: - THEATER: PRESENTING PLAYS AND MUSICALS AND DEVELOPING NEW WORKS. - DANCE: FEATURING ESTABLISHED AND EMERGING DANCE COMPANIES, WITH A STRONG EMPHASIS ON LOS ANGELES BASED COMPANIES ALONGSIDE ACCLAIMED NATIONAL AND INTERNATIONAL ENSEMBLES. - MUSIC: PRESENTING CLASSICAL AND MODERN CONCERTS ACROSS GENRES BY MASTERS AND EMERGING TALENT. - FILM: HOSTING FILM AND FILM-RELATED PROGRAMMING IN PARTNERSHIP WITH FILM INDEPENDENT AND NATIONAL THEATRE LIVE, INCLUDING FIRST RUN SCREENINGS AND CONVERSATIONS WITH INTERNATIONALLY RENOWNED TALENT. -FAMILY: PRESENTING EXCEPTIONAL KID-FRIENDLY PROGRAMMING, DELIBERATELY STRUCTURED WITH ACCESSIBILITY FOR FAMILIES IN MIND. -ARTISTIC PARTNERSHIPS: THE WALLIS INVESTS IN MULTI-SEASON ARTISTIC PARTNERSHIPS WITH ARTS COLLECTIVES AND NONPROFIT ORGANIZATIONS THAT EXPOSE WALLIS AUDIENCES TO EXCEPTIONAL ARTISTS AND DEEPEN THE PERFORMANCE EXPERIENCE THROUGH ACTIVATIONS, IMMERSIVE ARTS LEARNING EXPERIENCES, AND OPPORTUNITIES TO WITNESS THE CREATIVE EVOLUTION OF OUR PARTNERS IN REAL TIME GROW @ THE WALLIS IS DEDICATED TO FOSTERING EDUCATION, PARTICIPATION AND INCLUSION AND FEATURES THE FOLLOWING: THE WALLIS SCHOOL PARTNERS PROGRAM: THIS PROGRAM BRINGS LOS ANGELES AREA PRE-K - 12 STUDENTS TO THE THEATER FOR WORLD-CLASS STUDENT MATINEE PERFORMANCES AND ARTS EDUCATION AT THE WALLIS, AND OFFERS LONG TERM IN-SCHOOL ARTIST RESIDENCIES AS WELL AS ASSEMBLIES, WORKSHOPS AND MASTERCLASSES ON SCHOOL CAMPUSES. CREATIVE AGING PROGRAMS: THROUGH 8-WEEK COURSES, ORIGINALLY LAUNCHED FALL 2019, THE WALLIS GUIDES ADULTS AGES 55+ THROUGH HANDS-ON ARTS EDUCATION INITIATIVES SPANNING GENRES AND ARTS DISCIPLINES. FREE, OUTDOOR PROGRAMMING: THE WALLIS OFFERS, FREE, ACCESSIBLE AND INTERACTIVE OUTDOOR PROGRAMMING. THE WALLIS COMMUNITY PARTNERS PROGRAM: PROVIDES UP TO 2,000 TICKETS ANNUALLY TO LOCAL NON-PROFIT AGENCIES THAT SERVE AT-RISK, UNDERSERVED, AND SOCIALLY-DISENFRANCHISED INDIVIDUALS. FORM 990, PART VI, SECTION A, LINE 2 WALLIS ANNENBERG AND GREGORY ANNENBERG WEINGARTEN (BOARD MEMBERS OF THE ORGANIZATION) HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA AND REVIEWED BY THE AUDIT COMMITTEE. UPON FINAL APPROVAL, A COPY IS MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE WALLIS' CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO ALL BOARD MEMBERS AT THE FIRST BOARD MEETING OF THE FISCAL YEAR. THEY RETURN A SIGNED ACKNOWLEDGMENT STATING THEY HAVE RECEIVED AND UNDERSTAND THE POLICY. DURING THE YEAR, IF A CONFLICT ARISES, THE ISSUE IS BROUGHT TO THE ATTENTION OF EITHER THE CHAIR OR PRESIDENT. THE ISSUE IS VETTED BY THE EXECUTIVE COMMITTEE, AND A MEMBER OF THE COMMITTEE IS APPOINTED TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DUE DILIGENCE HAS BEEN EXERCISED, THE COMMITTEE WILL DECIDE, THROUGH A MAJORITY VOTE, IF THE RELATIONSHIP WILL BE ENTERED INTO BY THE WALLIS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS AND APPROVES NEW COMPENSATION OFFERINGS (INCLUDING SALARY AND BENEFITS) AND ANY CHANGES TO COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR. IN SO DOING, THE BOARD HAS DONE THE FOLLOWING TO ENSURE THE COMPENSATION IS REASONABLE: (1) REVIEW HAS BEEN COMPLETED BY AN INDEPENDENT GROUP, WHICH INCLUDES BOARD MEMBERS (WHO RECEIVE NO COMPENSATION FROM THE ORGANIZATION); (2) THE REVIEW USES RELEVANT COMPARABILITY DATA; AND (3) COMPENSATION DECISIONS ARE DOCUMENTED IN OFFICIAL BOARD MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE TO EXECUTIVE STAFF, BOARD MEMBERS, AND UPON REQUEST FROM THE GENERAL PUBLIC. THE ORGANIZATION WILL PROVIDE ACCESS TO THESE DOCUMENTS AS REQUIRED BY LAW. FORM 990, PART IX, LINE 11G CONSULTANTS & ARTIST/PERFORMER FEES: PROGRAM SERVICE EXPENSES 1,946,386. MANAGEMENT AND GENERAL EXPENSES 197,968. FUNDRAISING EXPENSES 31,290. TOTAL EXPENSES 2,175,644. PAYROLL SERVICES FEES: PROGRAM SERVICE EXPENSES 24,227. MANAGEMENT AND GENERAL EXPENSES 3,748. FUNDRAISING EXPENSES 4,139. TOTAL EXPENSES 32,114. FORM 990, PART XI, LINE 9: CONSOLIDATION OF BH PERFORMING ARTS LANDLORD LLC, A DISREGARDED ENTITY -6,861,110. BH PERFORMING ARTS LANDLORD LLC 9390 NORTH SANTA MONICA BLVD BEVERLY HILLS CA 90210 462599394 LEASEHOLD INTEREST IN HISTORICAL POST OFFICE CA 0 66492283 WALLIS ANNENBERG CENTER FOR THE PERFORMING ARTS