2024-09-12T16:14:30-04:00 2023-10-31 010493997 ONE RIVER CPAS 46 FIRSTPARK DRIVE OAKLAND ME 049635362 990 2022-11-01 010355212 MAINE STATE MUSIC THEATRE MAIN 2077258760 22 ELM STREET BRUNSWICK ME 04011 STEPHANIE DUPAL MANAGING DIRECTOR 2077250102 2024-09-11 true true BRETT R JENSEN CPA P01888543 2078731603 2024-09-11 2022 2024-08-08 14:25:15Z STEPHANIE DUPAL 8279842 false X WWW.MSMT.ORG X 1958 ME TO ENRICH LIVES THROUGH MUSICAL THEATRE. 19 19 216 300 210160 2607258 2056281 3709744 5106266 62992 159829 113651 -139995 6493645 7182381 0 0 2698986 2940647 0 565897 2876030 3846673 5575016 6787320 918629 395061 9197603 10264045 2598104 3103699 6599499 7160346 TO ENRICH LIVES THROUGH MUSICAL THEATRE. false false 5051655 5158047 THEATER TYPICALLY PUTS ON FOUR MAIN STAGE PROFESSIONAL MUSICAL THEATRE PRODUCTIONS DURING THE SUMMER MONTHS. IT ALSO PUTS ON THEATRE PERFORMANCES FOR CHILDREN DURING THE SUMMER AS WELL AS THREE OFF-SEASON SPECIAL THEATRICAL PERFORMANCES. 5051655 true true false false false false false false false true true false false false true true true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 15 0 true 216 true true true false false false false true true false false false false false false false false X 19 19 false false false false false false false true true false false true true false true true true true true false X X STEPHANIE DUPAL 2077288760 22 ELM STREET BRUNSWICK ME 04011 X CURT DALE CLARK ARTISTIC DIR 40.00 X 190888 0 23314 STEPHANIE DUPAL MANAGING DIR 40.00 X 161092 0 18722 EDWARD BRADLEY SECRETARY 2.00 X X 0 0 0 DIANE EBERLE TRUSTEE 2.00 X 0 0 0 SUE FITZGERALD TRUSTEE 2.00 X 0 0 0 KATHERINE GREASON TRUSTEE 2.00 X 0 0 0 MARGE HEALING TRUSTEE 2.00 X 0 0 0 THERESA HODGE TREASURER 2.00 X X 0 0 0 WILL JOHNSON TRUSTEE 2.00 X 0 0 0 ANDREW MASLAND PAST PRESIDE 2.00 X X 0 0 0 DAVID MATERO TRUSTEE 2.00 X 0 0 0 BRANDON MAZER PRESIDENT 2.00 X X 0 0 0 DEB PEET VICE PRESIDE 2.00 X X 0 0 0 CORINNE PERREAULT TRUSTEE 2.00 X 0 0 0 THOMAS PIERCE TRUSTEE 2.00 X 0 0 0 SANDY MORRELL ROONEY TRUSTEE 2.00 X 0 0 0 JAMES SAINDON TRUSTEE 2.00 X 0 0 0 CHERIE SCOTT TRUSTEE 2.00 X 0 0 0 LAUREN STERLING TRUSTEE 2.00 X 0 0 0 ELENA VANDERVOORT EXECUTIVE AT 2.00 X X 0 0 0 PAMELA WHITE TRUSTEE 2.00 X 0 0 0 351980 42036 2 false true false 2056281 318105 2056281 ADMISSIONS 4070234 4070234 TICKET PROCESSING FEES 440449 440449 THEATER TRIP 393498 393498 OTHER PROGRAM REVENUE 113689 113689 CONCESSION SALES 47121 47121 41275 41275 5106266 193920 193920 126789 590583 -463794 -463794 -375583 -88211 446215 478054 2252 -31839 -2252 -34091 -34091 52000 26572 25428 COSTUME RENTAL 900002 298371 298371 298371 7182381 4696592 210160 193920 394016 312341 68865 12810 2120861 1696649 360672 63540 219886 160517 48375 10994 205884 164707 41177 1979 1979 25000 25000 23757 23757 130735 124365 6370 441126 400983 2900 37243 247217 68607 136070 42540 31581 31581 421481 374228 47253 502573 76802 55211 370560 225773 136360 89413 126038 29257 96781 THEATRE PRODUCTION COSTS 879172 879172 ROYALTIES 436652 436652 BANK AND CREDIT CARD FEES 145759 123560 394 21805 COSTUME RENTAL COSTS 102415 102415 105415 89405 15975 35 6787320 5051655 1169768 565897 180319 305257 1973602 1606695 26933 13500 67335 626534 37622 118659 8123166 4111560 3852322 4011606 3046966 3301349 12504 280445 9197603 10264045 10996 130114 2027035 2216337 467064 511341 93009 245907 2598104 3103699 X 6500563 7020590 98936 139756 6599499 7160346 9197603 10264045 395061 165786 X false true X true false X 1007970 1916665 1190094 2607258 2056281 8778268 1007970 1916665 1190094 2607258 2056281 8778268 8778268 53125 45263 35764 62990 193920 391062 46378 44186 90564 9259894 14304468 0.94800 0.98150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 974393 10013 54936 7185 1032157 2915704 3513578 -487851 1020056 20131 4901244 3122525 948379 412227 1551305 16122 2915704 2679846 1843390 131594 1519970 12335 3122525 2205848 1161003 239255 915844 10416 2679846 0.89080 0.07970 0.02950 false false 441939 441939 4792055 1767205 3024850 223570 40034 183536 1237813 1019423 218390 1427789 1284898 142891 4011606 LEASE LIABILITY - OPERATING LEASE 101226 CURRENT PORTION OF LEASE LIABILITY 65261 SECURITY DEPOSIT - COSTUME RENTAL 32500 PAYROLL PAYABLE 28554 ACCRUED COMPENSATION 13872 RAMP LIABILITY ACCOUNT 2312 RETIREMENT DEDUCTIONS 2182 245907 X 7943815 165786 617155 782941 7160874 23757 -2250 21507 7182381 7382970 2252 617155 619407 6763563 23757 23757 6787320 SCHEDULE D, PAGE 2, PART V, LINE 4 BOARD DESIGNATED FUNDS ARE INTENDED TO BE INVESTED IN ASSETS THAT WILL HELP THE ORGANIZATION MEET LIQUIDITY NEEDS, PROVIDE INCOME, AND TO FOSTER LONG- TERM GROWTH. THE ORGANIZATION HAS AN INVESTMENT POLICY THAT SPECIFIES THE ALLOWED TYPES OF INVESTMENTS FOR EACH FUND, THE PURPOSE OF EACH FUND, AND EACH FUND'S SPENDING POLICIES. SCHEDULE D, PAGE 3, PART X MSMT DOES NOT BELIEVE IT HAS DONE ANYTHING DURING THE PAST YEAR THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. THERE IS NO LIABILITY FOR UNCERTAIN TAX POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 590,583 FUNDRAISING EXPENSES 26,572 SCHEDULE D, PAGE 4, PART XI, LINE 4B LOSS ON DISPOSAL OF ASSETS -2,252 ROUNDING 2 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 390,030 SPECIAL EVENTS EXPENSES 26,572 RENTAL INTEREST AND TAXES 46,096 RENTAL DEPRECIATION 154,457 MSMT GALA 52000 52000 17239 4885 4448 52000 52000 17239 4885 4448 26572 25428 X X X false false false false false false false false false CURT DALE CLARK ARTISTIC DIRECTOR 190888 23314 214202 STEPHANIE DUPAL MANAGING DIRECTOR 161092 18722 179814 X 37747 COST X 13 174347 FMV X 2 24450 FMV X 1 77000 FMV X 1 500 X TICKETS 5 3920 FMV X OTHER 2 141 FMV false false false FORM 990 SCHEDULE D, PART V, ENDOWMENT FUNDS. THE BEGINNING BALANCE FOR THE CURRENT YEAR DOES NOT RECONCILE WITH THE PRIOR YEAR'S CLOSING BALANCE. PREVIOUSLY, MAINE STATE MUSIC THEATRE HAD CLASSIFIED BOARD-DESIGNATED FUNDS NOT PART OF A QUASI-ENDOWMENT AS ENDOWMENTS. EFFECTIVE THIS YEAR AND IN FUTURE REPORTING, ONLY ACTUAL ENDOWMENT FUNDS WILL BE REPORTED ON THIS SCHEDULE. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF THE FORM 990 IS PROVIDED TO THE TREASURER OF THE BOARD OF DIRECTORS TO REVIEW BEFORE IT IS SIGNED AND FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C MANAGEMENT AND BOARD MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY DURING DAILY OPERATIONS AND AT MONTHLY MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD DELIBERATES OVER QUALIFICATIONS AND SALARY OF OFFICERS, USING COMPARABILITY DATA AND USING DEFINE JOB REQUIREMENTS. APPROVAL OF SALARY RESTS WITH THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD DELIBERATES OVER QUALIFICATIONS AND SALARY OF OFFICERS, USING COMPARABILITY DATA AND USING DEFINE JOB REQUIREMENTS. APPROVAL OF SALARY RESTS WITH THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE ON THE WEBSITE WWW.GUIDESTAR.ORG. THE ORGANIZATION'S FORM 1023, GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE IN BRUNSWICK, ME.