2024-11-14T12:04:21-06:00 2023-12-31 251390233 WESSEL & COMPANY 215 MAIN STREET JOHNSTOWN PA 15901 990 2023-01-01 232904891 THE MOUNTAIN PLAYHOUSE MOUN 8146299220 1332 PITT STREET JENNERSTOWN PA 15547 REV DR JOSEPH BEER CHAIRMAN 8146299220 2024-11-04 1 0 JOEL C VALENTINE CPA P01283247 8145367864 2024-10-28 2023 2024-10-15 13:58:12Z REV DR JOSEPH BEER 1332 PITT STREET JENNERSTOWN PA 15547 309483 0 X WWW.MOUNTAINPLAYHOUSE.COM X 1997 PA TO ENRICH THE LIVES OF PEOPLE WITHIN RURAL SOUTHWESTERN PENNSYLVANIA WITH PRODUCTIONS OF LIVE PROFESSIONAL THEATER. 5 5 30 5 0 0 111249 139565 137097 169918 26 0 0 0 248372 309483 0 0 0 0 350391 151181 0 0 0 349676 166499 700067 317680 -451695 -8197 265029 273701 177420 194289 87609 79412 OFFERING THE PEOPLE OF RURAL SOUTH-WESTERN PENNSYLVANIA LIVE PROFESSIONAL THEATRE PRODUCING EIGHT OR NINE SHOWS PER SUMMER OF SELECTED COMEDIES, DRAMAS AND MUSICALS 0 0 222093 169918 OFFERING THE PEOPLE OF RURAL SOUTH-WESTERN PENNSYLVANIA LIVE PROFESSIONAL THEATRE PRODUCING FOUR TO SIX SHOWS PER SUMMER OF SELECTED COMEDIES, DRAMAS, AND MUSICALS. 222093 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 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 0 0 0 0 0 0 1 5 0 1 30 1 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 PA X LINDA PUGH 8146299220 PO BOX 189 JENNERSTOWN PA 15547 REV DR JOSEPH BEER CHAIRMAN 2.00 X X 0 0 0 JUDITH CROOKSTON VICE CHAIRMAN 2.00 X X 0 0 0 W JEFFREY CAREY TREASURER 2.00 X X 0 0 0 LAURA ARGENBRIGHT BOARD MEMBER 2.00 X 0 0 0 BARBARA FRANKEL BOARD MEMBER 2.00 X 0 0 0 LINDA PUGH ACCOUNTANT 40.00 X 12830 0 0 12830 0 0 0 0 0 0 0 7075 132490 139565 TICKET SALES 711190 169918 169918 169918 309483 169918 0 0 127020 104389 22631 2090 2090 6442 6442 15629 12250 3379 650 650 9600 9600 18256 18256 9529 9529 4532 4532 18730 18730 39117 27359 11758 18138 18138 10408 10408 11095 11095 PRODUCTION COSTS 18166 18166 MISCELLANEOUS 5077 5000 77 TICKETING FEES 2548 2548 DUES AND SUBSCRIPTIONS 653 653 317680 222093 95587 0 49186 95039 12759 12759 0 8325 359928 213582 156055 146346 47029 11232 265029 273701 29305 20518 20108 39978 88424 94210 39583 39583 177420 194289 X 72952 -10245 14657 89657 87609 79412 265029 273701 -8197 0 X 0 1 X 0 0 X 409149 175244 683478 108049 138465 1514385 776144 437 94 137097 169918 1083690 1185293 175681 683572 245146 308383 2598075 0 0 0 2598075 62 26 0 88 62 26 88 2800 4800 1712 3200 4100 16612 1188093 180481 685346 248372 312483 2614775 0.99360 0.99430 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9646 9646 86813 13542 73271 263469 200040 63429 146346 DUE TO AFFILIATE 39583 39583 X 309483 0 309483 0 309483 317680 0 317680 0 317680 PART X, LINE 2: NO PROVISION FOR FEDERAL TAXES ON INCOME HAS BEEN INCLUDED IN THE ACCOUNTS SINCE THE MOUNTAIN PLAYHOUSE QUALIFIES AS AN EXEMPT ORGANIZATION MEETING THE REQUIREMENTS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATIONS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 509(A)(2) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION FOLLOWS FASB ASC TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE FASB ASC REQUIRES THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN AND DETERMINE WHETHER IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION HAS PERFORMED AN EVALUATION AND HAS DETERMINED THERE ARE NO MATERIAL UNRECOGNIZED TAX POSITIONS OR UNCERTAIN TAX POSITIONS THAT MEET THE REPORTING AND DISCLOSURE PROVISIONS OF FASB ASC. THE ORGANIZATION RECORDS TAX PENALTIES AND INTEREST AS THEY OCCUR. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THE ORGANIZATION INCURRED NO TAX PENALTY OR INTEREST COSTS. WITH CERTAIN EXCEPTIONS, THE FEDERAL INCOME TAX RETURNS OF THE ORGANIZATION FOR 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION MAKES EVERY ATTEMPT TO PROVIDE A COPY OF THE FORM 990 TO THE BOARD BEFORE IT IS FILED WITH THE IRS FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS AND PERSONNEL ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. POLICY WAS CREATED IN 2015. FORM 990, PART VI, SECTION C, LINE 19 ALL APPLICABLE FORMS ARE AVAILABLE UPON REQUEST