2024-02-08T17:20:53-06:00 2023-06-30 910189318 MOSS ADAMS LLP 221 STEWART AVENUE SUITE 301 MEDFORD OR 97501 990 2022-07-01 943137852 CRATERIAN PERFORMANCES COMPANY CRAT 5417798195 23 S CENTRAL AVENUE MEDFORD OR 97501 STEPHEN MCCANDLESS EXECUTIVE DIRECTOR 5417798195 2024-01-31 1 STEPHEN MCCANDLESS 999009999 0 APRIL STITH P01245039 5418571040 2024-01-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEPHEN MCCANDLESS 23 S CENTRAL AVENUE MEDFORD OR 97501 1981580 0 X WWW.CRATERIAN.ORG X 1991 OR TO PROVIDE PERFORMANCES TO THE GENERAL PUBLIC TO PROMOTE THE DEVELOPMENT OF THE PERFORMING ARTS. 18 18 70 62 -6497 0 1338615 646101 511115 921030 144 42331 71473 179083 1921347 1788545 0 0 0 0 642081 734478 0 0 58351 850333 960199 1492414 1694677 428933 93868 5606742 5820986 529145 649521 5077597 5171465 X TO ENHANCE THE CULTURAL OPPORTUNITIES OF THE REGION AND INCREASE COMMUNITY PRIDE BY OPERATING A STATE-OF-THE-ART, MULTI-PURPOSE PERFORMANCE FACILITY; PROVIDE A FORUM FOR COMMUNITY EVENTS, LOCAL, REGIONAL AND NATIONAL PERFORMING ARTISTS; AND FOSTER DEVELOPMENT OF THE PERFORMING ARTS. 0 0 871764 914708 PRESENTATION OF CULTURAL EVENTS FOR THE COMMUNITY AND RENT OF FACILITIES TO COMMUNITY FOR THE SAME.DUE TO THE COVID PANDEMIC, THE EVENTS AND FACILITY USAGE WAS LIMITED DURING THE FISCAL YEAR. 871764 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 14 0 1 70 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 1 1 1 1 1 0 0 0 1 1 0 1 1 1 0 0 OR X THE ORGANIZATION 5417798195 23 SOUTH CENTRAL AVENUE MEDFORD OR 97501 BRIAN WATKINS PRESIDENT 1.00 X X 0 0 0 ROBERTA BHASIN VICE PRESIDENT 1.00 X X 0 0 0 RON SILVERMAN TREASURER 1.00 X X 0 0 0 LYNAE WILLIAMS SECRETARY 1.00 X X 0 0 0 AARON HOEFLING DIRECTOR 1.00 X 0 0 0 AMY THUREN DIRECTOR 1.00 X 0 0 0 BUD BERGSTROM DIRECTOR 1.00 X 0 0 0 DEBORAH MARTIN DIRECTOR 1.00 X 0 0 0 JIM ROOT DISTINGUISHED DIRECTOR 1.00 X 0 0 0 JOHN BJORKHOLM DIRECTOR 1.00 X 0 0 0 JUDY LININGER DIRECTOR 1.00 X 0 0 0 JULIE CRITES DIRECTOR 1.00 X 0 0 0 KELLY JONES DIRECTOR 1.00 X 0 0 0 KRISTY DENMAN DIRECTOR 1.00 X 0 0 0 LYN HENNION DIRECTOR 1.00 X 0 0 0 LYNN SJOLUND DIRECTOR 1.00 X 0 0 0 RICH KARCHMER DIRECTOR 1.00 X 0 0 0 SANDY METWALLY DIRECTOR 1.00 X 0 0 0 AMY KRANENBURG FORMER DIRECTOR 1.00 X 0 0 0 CAROLYN KINGSNORTH FORMER DIRECTOR 1.00 X 0 0 0 CATHY FULTINEER FORMER DIRECTOR 1.00 X 0 0 0 DAVID HOLLINGSWORTH FORMER DIRECTOR 1.00 X 0 0 0 HERSTLE JONES FORMER DIRECTOR 1.00 X 0 0 0 KINGSLEY KELLEY FORMER DIRECTOR 1.00 X 0 0 0 STEVE ERB FORMER DIRECTOR 1.00 X 0 0 0 STEPHEN MCCANDLESS EXECUTIVE DIRECTOR 40.00 X 98599 0 4326 98599 0 4326 0 0 0 0 0 67346 578755 646101 ADMISSIONS 711190 807105 807105 THEATRE RENTAL 532420 113925 113925 921030 42331 42331 14910 21407 -6497 -6497 -6497 226138 34236 191902 191902 125008 137392 -12384 -12384 MISCELLANEOUS 711190 6062 6062 6062 1788545 914708 -6497 234233 110026 110026 520384 432370 43359 44655 50604 50604 53464 34430 14229 4805 29754 29754 72490 22853 40746 8891 17640 2044 15596 111736 35728 76008 215246 215246 44188 44188 PERFORMANCE/PLAYBILL EX 357946 326302 31644 EQUIPMENT RENTAL & MAIN 57869 4292 53577 OTHER EXPENSES 53180 13745 39435 UBIT TAX PAID 150 150 1694677 871764 764562 58351 600 600 2202595 2492185 1533 489 25110 43433 8189064 4921032 3376904 3268032 0 16247 5606742 5820986 67647 116940 450441 516161 11057 16420 529145 649521 X 5077597 5171465 5077597 5171465 5606742 5820986 93868 0 X 0 1 X 1 0 X 691337 392988 790686 1338615 646101 3859727 958928 791596 68498 511115 921030 3251167 1650265 1184584 859184 1849730 1567131 7110894 74471 97901 70596 98709 98446 440123 0 74471 97901 70596 98709 98446 440123 6670771 14560 8289 605 144 42331 65929 14560 8289 605 144 42331 65929 205751 233632 124483 124705 232200 920771 1870576 1426505 984272 1974579 1841662 8097594 0.82380 0.82860 0.00810 0.00390 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: CASH DATE: 12/31/17 AMOUNT: 1209664. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 766900 766900 6094708 4190624 1904084 1327456 730408 597048 3268032 CAPITAL LEASE LIABILITY 16420 16420 X 2005546 23966 193035 217001 1788545 0 1788545 1911678 23966 193035 217001 1694677 0 1694677 PART X, LINE 2: THE COMPANY IS A TAX EXEMPT ORGANIZATION AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES, EXCEPT FOR UNRELATED BUSINESS INCOME, IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE COMPANY QUALIFIED FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. UNRELATED BUSINESS INCOME TAX, IF ANY, IS INSIGNIFICANT AND NO TAX PROVISION HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE COMPANY RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE COMPANY RECOGNIZES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS, IF ANY, IN ADMINISTRATION EXPENSES. THE COMPANY HAD NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2023. THE COMPANY FILES AN EXEMPT INCOME TAX RETURN IN THE U.S. FEDERAL AND OREGON JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD EXPENSE 137,392. COST OF FUNDRAISING EVENT EXPENSE 34,236. DEPRECIATION EXPENSE ALLOCATION 21,407. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD EXPENSE 137,392. COST OF FUNDRAISING EVENT EXPENSE 34,236. DEPRECIATION EXPENSE ALLOCATION 21,407. COMMISSIONS & SALES 9369 9369 GINGERBREAD JUBILEE 216769 216769 34236 226138 226138 34236 34236 191902 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION CONSIST OF INDIVIDUALS AND BUSINESS ENTITIES WHO PAY AN ANNUAL MEMBERSHIP FEE. CLASSIFICATIONS OF MEMBERSHIP AND ANNUAL MEMBERSHIP FEES ARE DETERMINED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS OF THE ORGANIZATION SHALL BE ELECTED BY THE MEMBERSHIP OF THE ORGANIZATION. EACH MEMBERSHIP IS ENTITLED TO ONE VOTE ON ALL MATTERS SUBMITTED TO A VOTE OF THE MEMBERSHIP. THE OFFICERS OF THE ORGANIZATION ARE ELECTED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B AN ANNUAL MEETING OF THE MEMBERSHIP AND BOARD OF DIRECTORS IS HELD ANNUALLY DURING THE FIRST QUARTER OF EACH FISCAL YEAR FOR THE ELECTION OF DIRECTORS AND THE TRANSACTION OF OTHER BUSINESS THAT MAY PROPERLY COME BEFORE THE MEETING. EACH MEMBERSHIP IS ENTITLED TO ONE VOTE ON ALL MATTERS SUBMITTED TO A VOTE OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S TREASURER FOR REVIEW PRIOR TO FILING. THE TREASURER REPORTS TO THE BOARD OF DIRECTORS AS APPROPRIATE FOR ITEMS RELATING TO THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12 BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST AND THE DISCLOSURES ARE MAINTAINED ON FILE AT THE ORGANIZATION. THE ORGANIZATION CURRENTLY DOES NOT HAVE AN ANNUAL PROCESS OF REVIEWING THOSE DISCLOSURES FOR SUBSEQUENT CHANGES. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE DETERMINES THE SALARY OF THE EXECUTIVE DIRECTOR. IN THAT PROCESS, EXTERNAL SALARY DATA IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR CONSIDERATION. THE BOARD OF DIRECTORS APPROVES THE FINDINGS OF THE EXECUTIVE COMMITTEE. THE SALARY OF OTHER EMPLOYEES IS DETERMINED BY THE EXECUTIVE DIRECTOR, WHO TAKES INTO CONSIDERATION A VARIETY OF FACTORS DURING THE DETERMINATION PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE COLLIER CREATIVE CENTER LLC 23 S CENTRAL AVENUE MEDFORD OR 97501 REAL ESTATE HOLDING OR 0 1274339 CRATERIAN PERFORMANCES COMPANY