2025-11-13T16:30:12-05:00 2024-12-31 141592927 KARP ACKERMAN SMALL & HOGAN CPAS PC ONE HUDSON CITY CENTER SUITE 101 HUDSON NY 125342340 990 2024-01-01 141569048 MAC-HAYDN THEATRE INC MAC- 5183929292 PO BOX 204 CHATHAM NY 12037 PAUL COLARUSSO PRESIDENT 5183929292 2025-11-13 true STEPHANIE A FIRST P00967483 5188287618 2025-11-13 2024 2025-03-06 01:10:19Z PAUL COLARUSSO PO BOX 204 CHATHAM NY 12037 1231165 false X WWW.MACHAYDNTHEATRE.ORG X 1999 NY THE MAC-HAYDN THEATRE PRESENTS INNOVATIVE, DIVERSE AND PROFESSIONAL MUSICAL THEATER PRODUCTIONS TO THE RESIDENTS OF COLUMBIA COUNTY AND BEYOND. THE ORGANIZATION AIMS TO CULTIVATE YOUNG TALENT TO TRAIN FOR CAREERS IN THEATER AND PROVIDE A SUPPORTIVE ENVIRONMENT FOR THE CREATION OF NEW MUSICAL THEATER WORKS. 7 7 112 23834 4372 320589 255447 982007 951768 462 116 29236 23834 1332294 1231165 0 0 598783 720361 0 25652 757839 732445 1356622 1452806 -24328 -221641 545451 578653 729198 983110 -183747 -404457 X THE MAC-HAYDN THEATRE PRESENTS INNOVATIVE, DIVERSE AND PROFESSIONAL MUSICAL THEATER PRODUCTIONS TO THE RESIDENTS OF COLUMBIA COUNTY AND BEYOND. THE ORGANIZATION AIMS TO CULTIVATE YOUNG TALENT TO TRAIN FOR CAREERS IN THEATER AND PROVIDE A SUPPORTIVE ENVIRONMENT FOR THE CREATION OF NEW MUSICAL THEATER WORKS. false false 1098829 951768 THE ORGANIZATION PRESENTS SIX LARGE-SCALE MUSICAL PRODUCTIONS AND TWO TO THREE SMALLER CONCERT-STYLE PRODUCTIONS EACH SEASON ATTRACTING A SIGNIFICANT NUMBER OF PATRONS FROM THE SURROUNDING COMMUNITIES. THIS COMBINATION ALLOWS THE ORGANIZATION TO PROVIDE THEATRICAL WORKS THAT LOCAL AUDIENCES WOULD NOT HAVE THE OPPORTUNITY TO EXPERIENCE. 1098829 true true false false false false false false false false true false false false true true true 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 false false false false false false 20 0 false 112 true true true false false false false false false false false false false false false false X 7 7 false false false false false false false true true false false false false false false false false false NY X X DEBBIE COLARUSSO 5183929292 PO BOX 204 CHATHAM NY 12037 PAUL COLARUSSO PRESIDENT 10.00 X X 0 0 0 RALPH AMBROSIO RESIGNED 9-8-24 VICE PRESIDE 2.00 X X 0 0 0 CLINT WHITTEMORE RESIGNED 9-25-24 TREASURER 2.00 X X 0 0 0 KRISTEN CLARK BIELEFELDT TREASURER 2.00 X X 0 0 0 MURIEL FAXON RESIGNED 9-25-24 SECRETARY 2.00 X X 0 0 0 MEG DOOLEY RESIGNED 9-25-24 DIRECTOR 2.00 X 0 0 0 BRIAN WAGNER RESIGNED 9-25-24 DIRECTOR 2.00 X 0 0 0 ELIZABETH MCGUIRE DIRECTOR 2.00 X 0 0 0 JOHN SAUNDERS ARTISTIC DIR 30.00 X X 88800 0 0 88800 false false false 255447 255447 TICKET SALES 711110 919101 919101 CONCESSION 722515 25532 25532 COSTUME RENTALS 711110 7135 7135 951768 116 116 PLAYBILL ADVERTISING 541800 23834 23834 23834 1231165 951768 23834 116 X 88800 88800 540396 345345 195051 43032 29692 13340 48133 33212 14921 23692 23692 47352 21700 25652 23130 23130 65297 63641 1656 29321 29321 42754 42754 23197 23197 58836 53620 5216 CREDIT CARD & VIEWER FEE 91794 89040 2754 SCRIPTS AND SCORES 65400 65400 PERFORMANCE DIRECTORS 59116 59116 REPAIRS, MAINTENANCE, SUP 56429 56429 146127 140316 5811 1452806 1098829 328325 25652 40316 90674 1100 1210 1076224 593161 501260 483063 2775 3706 545451 578653 72606 212079 94808 99572 50806 50806 445052 411659 65926 208994 729198 983110 X -183747 -415923 11466 -183747 -404457 545451 578653 -221641 931 X X false true X true false X 219337 776067 490116 320589 255447 2061556 6669 543829 671168 982007 951768 3155441 226006 1319896 1161284 1302596 1207215 5216997 5000 5000 5000 5000 5211997 112 147 114 462 116 951 112 147 114 462 116 951 2363 317 4264 4488 11432 24234 24234 226118 1346640 1161715 1307322 1211819 5253614 0.99210 0.99060 0.00000 0.00000 X PART III, LINE 12 PAYROLL TAX REIMBURSEMENT 23,831 MISCELLANEOUS 403 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68831 68831 858687 455742 402945 148706 137419 11287 483063 LINES OF CREDIT 206494 OTHER LIABILITIES 2500 208994 X 1232096 931 931 1231165 1231165 1452806 1452806 1452806 SCHEDULE D, PAGE 3, PART X INCOME TAX EXPENSE HAS NOT BEEN PROVIDED FOR IN THESE FINANCIAL STATEMENTS AS THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION, EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAX ON ITS PROGRAM ADVERTISING AND DEBT-FINANCED RENTAL INCOME DEEMED UNRELATED BUSINESS TAXABLE INCOME. TOTAL COMBINED FEDERAL AND STATE UNRELATED BUSINESS INCOME TAX PAID WAS 1,392 AND 250 FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, RESPECTIVELY. IN ACCORDANCE WITH THE PROVISIONS OF THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ("FASB ASC"), THE ORGANIZATION HAS CONSIDERED BASIC RECOGNITION THRESHOLDS WITH RESPECT TO FINANCIAL STATEMENT EFFECTS OF TAX POSITIONS. THE ORGANIZATION HAS NOT RECORDED ANY FINANCIAL STATEMENT EFFECTS, NOR DOES IT FEEL THERE IS EXPOSURE TO UNCERTAIN TAX POSITIONS THAT WOULD MATERIALLY AFFECT THE FINANCIAL STATEMENTS. THE ORGANIZATION'S TAX RETURNS FOR 2024, 2023, AND 2022 ARE SUBJECT TO EXAMINATION, GENERALLY FOR THREE YEARS AFTER HAVING BEEN FILED. THE ORGANIZATION FILES ITS FORM 990, RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX, AND FORM 990-T, EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION, AND ITS FORM CT-13, UNRELATED BUSINESS INCOME TAX RETURN IN THE STATE JURISDICTION. THE ORGANIZATION FILES ITS FORM CHAR 500 WITH THE NEW YORK STATE OFFICE OF THE ATTORNEY GENERAL. LYNN HAYDN OPERATING EXPENSES X 50806 50806 false false false 50806 FORM 990 - ORGANIZATION'S MISSION THE MAC-HAYDN THEATRE PRESENTS INNOVATIVE, DIVERSE AND PROFESSIONAL MUSICAL THEATER PRODUCTIONS TO THE RESIDENTS OF COLUMBIA COUNTY AND BEYOND. THE ORGANIZATION AIMS TO CULTIVATE YOUNG TALENT TO TRAIN FOR CAREERS IN THEATER AND PROVIDE A SUPPORTIVE ENVIRONMENT FOR THE CREATION OF NEW MUSICAL THEATER WORKS. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24E LIGHTING AND SOUND 44,218 0 0 FOOD AND CONCESSION 32,428 0 0 COSTUMES AND MAKEUP 23,679 0 0 EQUIPMENT AND SETS 20,406 0 0 COGS 10,290 0 0 OTHER PERFORMANCE FEES 9,295 0 0 MISCELLANEOUS 0 4,419 0 CORPORATE TAXES 0 1,392 0 TOTAL 140,316 5,811 0 FORM 990, PART XII NO CHANGE FROM PRIOR YEAR.