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    <ReturnTs>2025-11-12T08:59:26-05:00</ReturnTs>
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        <BusinessNameLine1Txt>JAMES M DWAN CPA PC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>32820 WOODWARD AVE STE 210</AddressLine1Txt>
        <CityNm>ROYAL OAK</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
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      <FormationYr>1977</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>SEE ATTACHED MISSION STATEMENT</ActivityOrMissionDesc>
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      <Desc>YPT CLASSES AND EXPERIENTIAL OPPORTUNITIES: THIS YEAR FOCUSED ON BUILDING THE EXPERIENTIAL LEARNING PROGRAM CENTERED AROUND TEACHING YOUNG PEOPLE EVERYTHING THEY NEED TO KNOW TO WORK BEHIND THE SCENES IN SHOW DESIGN, COSTUMING, HAIR AND MAKEUP, PROPS, SETS AND SCENIC, LIGHTING AND SOUND. THE TECH PROGRAM ABOUT EACH PRODUCTION FROM THE MAIN STAGES TO THE SUMMER PRODUCTIONS WAS EXPANDED TO PROVIDE HANDS-ON EXPERIENCE FOR YOUNG PEOPLE. IN THE SOUND ARENA, YPT RAISED MONEY TO REPLACE THE OVER-20-YEAR OLD MICS WITH NEW, STATE OF THE ART MICROPHONES TO ENHANCE THE ABILITY OF AUDIENCE MEMBERS TO HEAR THEIR YOUNG PEOPLE ON STAGE IN CRYSTAL CLEAR CLARITY</Desc>
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        <Desc>YPT PRODUCTIONS: 2024 - YPT PRODUCED TWO MAINSTAGE PRODUCTIONS. IN MAY, YPT PERFORMED THE LITTLE MERMAID IN A 1300-SEAT UNIVERSITY OF MICHIGAN THEATER (POWER CENTER FOR THE PERFORMING ARTS) TO CLOSE TO SOLD-OUT AUDIENCES ALL FOUR PERFORMANCES. IN DECEMBER, YPT RETURNED TO THE POWER CENTER FOR THE PERFORMING ARTS WITH SEUSSICAL. YPT FLEXED TO ADAPT TO A CHANGE IN THE UM ACADEMIC CALENDAR MAKING THE USUAL SPOT IN NOVEMBER UNAVAILABLE IN THE THEATER PERFORMED IN FOR THE LAST 20 YEARS (ONE WITH 640 SEATS). THE SHOW WAS GREAT AND WE LEARNED THAT TWO WEEKS BEFORE CHRISTMAS IS A CHALLENGING TIME TO ATTRACT LARGE AUDIENCES IN A THEATER AS LARGE AS THE POWER CENTER (1300 SEATS) IT WAS A GREAT SEASON OF SHOWS WITH OVER 75 CAST MEMBERS IN EACH SHOW AND 12- 20 TECH TEAM MEMBERS (YOUNG PEOPLE AGES 6TH-12TH GRADE) RUNNING THE SHOW IN ALL THE JOBS BEHIND THE CURTAIN BACKSTAGE.</Desc>
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        <Desc>YPT SUMMER PROGRAMS AND CAMPS: YPT AGAIN ENJOYED A SUMMER BURSTING AT THE SEAMS WITH FILLED SUMMER SESSIONS - 10 SUMMER CAMPS TOTAL PROGRAMS INCLUDED: ONE WEEK CAMPS: SEWING 101 (GRADES 6-12), STORYTELLING THROUGH PUPPETS (GRADES 6-12), BUILD ON YOUR SEWING SKILLS - ADVENTURES IN PATTERNING (GRADES 6-12), MAKEUP AND SPECIAL EFFECTS (GRADES 6-12), AND CLICK, CLACK, MOO - COWS THAT TYPE (GRADES 1-3 WITH A PRODUCTION THE LAST DAY OF CAMP). TWO WEEK CAMPS - EACH WITH A FULL PRODUCTION THE LAST DAY OF CAMP (TWO SHOWS FOR EACH CAMP): ARISTOCATS (60 GRADES 1-6), ARISTOCATS TECH (20 GRADES 6-12), LEGALLY BLONDE (48 GRADES 6-12), WILLY WONKA (60 GRADES 1-6) AND WILLY WONKA TECH (18 GRADES 6-12).</Desc>
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        <EOYAmt>341855</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-106275</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>81920</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>52889</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38693</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22191</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18477</CurrentTaxYearAmt>
        <TotalAmt>214170</TotalAmt>
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      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>81920</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>52889</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38693</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22191</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18477</CurrentTaxYearAmt>
        <TotalAmt>214170</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>11711</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>202459</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>130</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>60</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>52</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>49</CurrentTaxYearAmt>
        <TotalAmt>291</TotalAmt>
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      <PublicSupportPY170Pct>0.86210</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
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    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <LeaseholdImprovementsGrp>
        <InvestmentCostOrOtherBasisAmt>285970</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>113070</DepreciationAmt>
        <BookValueAmt>172900</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <TotalBookValueLandBuildingsAmt>172900</TotalBookValueLandBuildingsAmt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Officer directors etc family relationship Part VI line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>ANE RICHTER AND JAMES RICHTER ARE MARRIED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF FORM 990 IS AVAILABLE ON REQUEST TO EACH DIRECTOR FOR REVIEW PRIOR TO SUBMISSION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>YOUNG PEOPLES THEATER REQUIRES ITS BOARD MEMBERS, ENDOWMENT TRUSTEES, AND KEY EMPLOYEES TO DISCLOSE ALL INTERESTS THAT THEY OR A FAMILY MEMBER HAS IN OTHER FOR-PROFIT OR NONPROFIT ENTITIES WHERE IT IS FORESEEABLE THAT THE ORGANIZATION MAY ENTER INTO A CONTRACT OR AWARD A GRANT OR HAVE OTHER BUSINESS OR FINANCIAL DEALINGS WITH THE ENTITY. THIS SHALL INCLUDE, BUT NOT BE LIMITED TO, FINANCIAL INTERESTS, OFFICERSHIPS, DIRECTORSHIPS, AND OTHER SIMILAR SUBSTANTIAL INTERESTS IN ANY SUCH ENTITIES. IN ORDER TO AVOID A CONFLICT OF INTEREST THAT MIGHT EMBARRASS THE BOARD OR THE ORGANIZATION, BOARD MEMBERS, ENDOWMENT TRUSTEE, AND KEY EMPLOYEES MUST DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS, AND THE NATURE THEREOF, TO THE BOARD PRESIDENT OR TO THE EXECUTIVE DIRECTOR OF THE ASSOCIATION ANNUALLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INFORMATION IS AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other fees for services expenses Part IX line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS, ASSISTANT DIRECTORS, CAMP MANAGERS, LIGHTING DESIGNERS/MANAGERS, SOUND DESIGNERS/MANAGERS, AND OTHER SUBCONTRACTED SERVICES. TOTAL = $118,905.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>MISSION STATEMENT, PAGE 1 - PART I - SUMMARY: YOUNG PEOPLES THEATER OFFERS PROFESSIONAL MUSICAL THEATER EXPERIENCES, TRAINING AND EDUCATIONAL OPPORTUNITIES FOR YOUNG PEOPLE, PRE-SCHOOL THROUGH 12TH GRADE. YPT NURTURES THE INTELLECTUAL, ARTISTIC AND PERSONAL DEVELOPMENT OF YOUNG PEOPLE, HELPING THEM FIND THEIR INNER LIGHT OF SELF-CONFIDENCE, SENSITIVITY, CREATIVITY, AND LEADERSHIP. STAGE PRODUCTIONS, CLASSES AND WORKSHOPS AND SUMMER PROGRAMS AND CAMP FORM THE FOUNDATION OF EXPERIENTIAL LEARNING OPPORTUNITIES FOR YOUNG PEOPLE AROUND MUSICAL THEATER.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>