2025-05-27T11:27:16-04:00 2024-10-31 010493997 ONE RIVER CPAS 46 FIRSTPARK DRIVE OAKLAND ME 049635362 990 2023-11-01 010355212 MAINE STATE MUSIC THEATRE MAIN 2077258760 22 ELM STREET BRUNSWICK ME 04011 STEPHANIE DUPAL MANAGING DIRECTOR 2077250102 2025-05-23 true true BRETT R JENSEN CPA P01888543 2078731603 2025-05-23 2023 2025-03-06 01:10:19Z STEPHANIE DUPAL 8231934 false X WWW.MSMT.ORG X 1958 ME TO ENRICH LIVES THROUGH MUSICAL THEATRE. 24 24 203 250 163220 2056281 1408181 5106266 5231154 159829 134738 -139995 143916 7182381 6917989 0 0 2940647 3196596 0 436378 3846673 3944666 6787320 7141262 395061 -223273 10264045 11209264 3103699 3711772 7160346 7497492 TO ENRICH LIVES THROUGH MUSICAL THEATRE. false false 5363243 5231154 THEATER TYPICALLY PUTS ON FOUR MAIN STAGE PROFESSIONAL MUSICAL THEATRE PRODUCTIONS DURING THE SUMMER MONTHS. IT ALSO PRODUCES A SUMMER CONCERT SERIES AND THEATRE PERFORMANCES FOR CHILDREN DURING THE SUMMER, AS WELL AS THREE OFF-SEASON SPECIAL THEATRICAL PERFORMANCES. 5363243 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 true false true false false false false false false false false true 17 0 true 203 true true true false false false false true true false false false false false false false false X 24 24 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 CURT DALE CLARK ARTISTIC DIR 40.00 X 201321 0 24939 STEPHANIE DUPAL MANAGING DIR 40.00 X 170090 0 20040 BUNNY THIBODEAU ANDREWS TRUSTEE 2.00 X 0 0 0 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 KAYE MACGOWAN TRUSTEE 2.00 X 0 0 0 ANDREW MASLAND TRUSTEE 2.00 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 JOSEPH PHILIPPON 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 ANNA STRANGE TRUSTEE 2.00 X 0 0 0 ELENA VANDERVOORT TRUSTEE 2.00 X 0 0 0 PAMELA WHITE TRUSTEE 2.00 X 0 0 0 ROBERT WILKES TRUSTEE 2.00 X 0 0 0 371411 44979 2 false true false 101544 15155 1291482 135289 1408181 ADMISSIONS 4264929 4264929 TICKET PROCESSING FEES 499320 499320 THEATER TRIP 336372 336372 CONCESSION SALES 67170 67170 PLAYBILL ADVERTISING 48363 48363 15000 15000 5231154 138668 138668 193674 335167 -141493 -141493 -35215 -106278 882987 886917 -3930 -3930 -3930 178835 101544 91861 86974 86974 COSTUME RENTAL 900002 198435 198435 198435 6917989 5231154 163220 115434 463824 364824 84331 14669 2247077 1784314 395332 67431 28115 20150 6652 1313 230465 165175 54530 10760 227115 179421 40881 6813 5177 5177 39550 39550 25370 25370 1762 1762 447572 435715 4800 7057 277985 91670 140777 45538 57303 57303 424446 424446 529777 366261 163516 410375 84592 71737 254046 282642 152301 130341 133209 24871 108338 THEATRE PRODUCTION COSTS 868923 868923 BANK AND CREDIT CARD FEES 166952 141608 355 24989 COSTUME RENTAL COSTS 128670 128670 TALENT SEARCH AND HIRING 127951 125572 2379 17002 4730 10272 2000 7141262 5363243 1341641 436378 305257 570185 1606695 981956 13500 10000 626534 159024 118659 543561 9900494 4485063 4011606 5415431 3301349 3413978 280445 115129 10264045 11209264 177037 65981 2216337 3041534 511341 478078 198984 126179 3103699 3711772 X 7020590 7372105 139756 125387 7160346 7497492 10264045 11209264 -223273 560419 X false true X true false X 1916665 1190094 2607258 2056281 1408181 9178479 1916665 1190094 2607258 2056281 1408181 9178479 9178479 45263 35764 62990 193920 332342 670279 46378 44186 90564 178835 178835 10118157 15605444 0.90710 0.94800 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1032157 202561 8307 1226411 974393 10013 54936 7185 1032157 2915704 3513578 -487851 1020056 20131 4901244 3122525 948379 412227 1551305 16122 2915704 2679846 1843390 131594 1519970 12335 3122525 0.89780 0.03520 0.06700 false false 549490 549490 6002651 1950608 4052043 223570 46093 177477 1644775 1122434 522341 1480008 1365928 114080 5415431 CURRENT PORTION OF LEASE LIABILITY 67163 LEASE LIABILITY - OPERATING LEASE 34064 SECURITY DEPOSIT - COSTUME RENTAL 24152 SECURITY DEPOSITS - SUMMER STAFF 800 126179 X 7908381 560419 69957 385390 1015766 6892615 25370 4 25374 6917989 7571239 69957 385391 455348 7115891 25370 1 25371 7141262 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 MANAGEMENT ASSESSES ITS POTENTIAL TAX LIABILITY ARISING FROM UNRELATED BUSINESS INCOME ANNUALLY AND RECOGNIZES THE TAX EXPENSE, IF ANY, IN THE YEAR INCURRED. THE THEATRE DOES NOT BELIEVE IT HAS DONE ANYTHING DURING THE PAST YEAR THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE THEATRE REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE IN AN ANNUAL FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990 AND AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN, FORM 990-T). THESE FILINGS ARE GENERALLY SUBJECT TO REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS AFTER THEY HAVE BEEN FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 335,169 FUNDRAISING EXPENSES 50,221 SCHEDULE D, PAGE 4, PART XI, LINE 4B ROUNDING 4 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 200,176 SPECIAL EVENTS EXPENSES 50,221 RENTAL TAXES 31,042 RENTAL DEPRECIATION 90,864 RENTAL INTEREST 13,087 ROUNDING 1 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK / TAX DEPRECIATION DIFFERENCE 1 MSMT GALA 188953 59903 129050 7861 30464 8400 2397 YARD SALE 83282 41641 41641 42137 1 8144 8144 602 280379 101544 178835 7861 30464 8400 45136 91861 86974 X X X false false false false false false false false false CURT DALE CLARK ARTISTIC DIRECTOR 201321 10176 14763 226260 STEPHANIE DUPAL MANAGING DIRECTOR 170090 7799 12241 190130 FULTON THEATRE HUSBAND TO AD 15000 PRODUCTION REVENUES false FULTON THEATRE HUSBAND TO AD 76770 PRODUCTION COSTS false X 41641 FMV X 4 70167 FMV X TICKETS 1 23431 FMV X OTHER 1 50 FMV false false false FORM 990 SCHEDULE D, PART V, ENDOWMENT FUNDS. THE BEGINNING BALANCE FOR PRIOR YEAR YEAR DOES NOT RECONCILE WITH TWO YEAR BACK'S CLOSING BALANCE. PREVIOUSLY, MAINE STATE MUSIC THEATRE HAD CLASSIFIED BOARD-DESIGNATED FUNDS NOT PART OF A QUASI-ENDOWMENT AS ENDOWMENTS. EFFECTIVE THE PRIOR YEAR 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.