2024-08-14T16:23:14-04:00 2023-09-30 314442423 WINKEL GREEN & COMPANY LLP 3752 NORTH HIGH STREET COLUMBUS OH 43214 990 2022-10-01 311054953 ACTORS THEATRE OF COLUMBUS ACTO 6144446888 1000 CITY PARK AVENUE COLUMBUS OH 43206 ADAM SIMON MANAGING DIRECTOR 6144446888 2024-08-14 true false STEPHEN A GREEN P01075955 6142611494 2024-08-14 2022 2024-08-08 14:25:15Z ADAM SIMON 1000 CITY PARK AVE COLUMBUS OH 43206 314394 false X WWW.THEACTORSTHEATRE.ORG X 1982 OH PROVIDE OUTDOOR THEATRE FREE TO THE PUBLIC 7 7 0 203 0 258258 259747 45163 44120 -3556 5593 2241 4934 302106 314394 0 0 0 0 2787 281844 305056 281844 305056 20262 9338 244605 247797 10247 4101 234358 243696 PROVIDE OUTDOOR THEATRE FREE TO PUBLIC false false 229364 PROVIDE THE PUBLIC WITH CULTURE, EDUCATION, AND ENTERTAINMENT BY PROVIDING FREE OUTDOOR THEATRE FROM MEMORIAL DAY THROUGH LABOR DAY, EVERY THURSDAY, FRIDAY, SATURDAY, AND SUNDAY AT 8:00PM. 229364 true true false false false false false false false true true false false true false true false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 44 0 0 false false false false false false false false X 7 7 false false false false false false false true true false false false true true true false true true true false OH X X ADAM SIMON 6144446888 1000 CITY PARK AVE COLUMBUS OH 43206 X JODI MARMION PRESIDENT 0.25 X X 0 0 0 HEATHER BLACKMON-DEFORNO SECRETARY 0.25 X X 0 0 0 JEFF LAMB TREASURER 0.25 X X 0 0 0 CAROLYN CALDWELL BOARD MEMBER 0.25 X 0 0 0 JILL STEMEN TANGEMEN BOARD MEMBER 0.25 X 0 0 0 JERRI SHAFER BOARD MEMBER 0.25 X 0 0 0 false false false 259747 40745 259747 OUTREACH / EDUCATION INCOME 44120 44120 44120 5593 5593 PRODUCT SALES 711110 2803 2803 MISCELLANEOUS 711110 2131 2131 4934 314394 54647 70151 46648 20716 2787 3045 3045 25958 25958 9661 9661 31265 22200 9065 8215 6161 2054 5451 5451 PRODUCTION COSTS 120376 120376 OUTREACH/EDUCATION PROGRM 29751 29751 MEMBERSHIP PROGRAM 1183 1183 305056 229364 72905 2787 157989 119202 26442 26191 2057 11000 1125 2250 116267 55305 34393 60962 22599 28192 244605 247797 10247 4101 10247 4101 X 160300 167160 74058 76536 234358 243696 244605 247797 X 9338 X true X false false false X 259257 201950 245953 258258 259747 1225165 31378 43848 54647 129873 6000 6000 6000 6000 6000 30000 265257 207950 283331 308106 320394 1385038 1385038 870 4614 4442 -3556 5593 11963 9663 959 10622 10533 5573 4442 -3556 5593 22585 275790 213523 287773 304550 325987 1407623 0.98400 0.98080 0.02000 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22099 5593 27692 25089 571 -3561 22099 17324 3324 4441 25089 12708 4615 17324 11839 870 12708 false false 116267 55305 60962 60962 ENDOWMENT 27692 DEPOSITS 500 28192 X 314394 314394 314394 305056 305056 305056 SCHEDULE D, PAGE 3, PART X TAX STATUS THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND APPLICATION STATE LAW, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. TAXES ASSESSED ON THESE ACTIVITIES ARE RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE FISCAL YEAR THAT PAYMENTS ARE MADE. FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 2023 AND 2022 THERE WERE NO REQUIRED PAYMENTS FOR THESE TYPES OF TRANSACTIONS AND, ACCORDINGLY, NO INCOME TAX EXPENSE IS RECORDED IN THE FINANCIAL STATEMENTS FOR THE FISCAL YEARS THEN ENDED. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2023. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF OHIO. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE SEPTEMBER 30, 2019. SCHEDULE D, PAGE 4, PART XI, LINE 4B FUNDRAISING EXP SHOWED NET OF REVENUE 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 0 X PRODUCTION EXP 1 5220 X MARKETING 1 14625 X OCCUPANCY 1 20400 X MEMBERSHIP 1 500 false true false FORM 990, PAGE 6, PART VI, LINE 11B AN ELECTRIC COPY IS SENT TO THE BOARD PRESIDENT, BOARD TREASURER AND ARTISTIC DIRECTOR. ONCE QUESTIONS ARE ANSWERED, THE 990 IS APPROVED. CONFLICTS ARE DISCLOSED ON A FORM KEPT ON FILE AT THE OFFICE. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS REVIEW THE POLICY YEARLY TO VERIFY ALL INFORMATION IS CORRECT. THE BOARD OF DIRECTORS DETERMINES AND APPROVES ALL EMPLOYMENT OR SUBCONTRACTOR ASSIGNMENTS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS APPROVES ALL EMPLOYMENT FORM 990, PAGE 6, PART VI, LINE 15B SUBCONTRACTOR ASSIGNMENTS FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART XI, LINE 9 FUNDRAISING EXP SHOWED NET OF REVENUE 0 FUNDRAISING EXPENSES 0