2025-10-15T18:06:55-04:00 2024-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2024-01-01 351572312 SOUTH BEND CIVIC THEATRE INC SOUT 5742341112 403 N MAIN STREET SOUTH BEND IN 46601 AARON NICHOLS EXECUTIVE DIRECTOR 5742341112 2025-10-15 true true BRIAN OBERLIE CPA P01478163 5742339366 2025-10-15 2024 2025-03-06 01:10:19Z AARON NICHOLS 403 N MAIN STREET SOUTH BEND IN 46601 1372087 false X WWW.SBCT.ORG X 1957 IN TO ENRICH AND CREATE COMMUNITY THROUGH LIVE THEATRE. THIS IS ACCOMPLISHED THROUGH THE FOLLOWING THREE PILLARS: EXCELLENCE, EDUCATION, AND EQUITY. 17 17 38 950 0 1028697 888411 446462 393276 22686 23841 21128 15645 1518973 1321173 0 0 544397 661044 0 129155 743951 753261 1288348 1414305 230625 -93132 3977977 3864770 247245 205073 3730732 3659697 TO ENRICH AND CREATE COMMUNITY THROUGH LIVE THEATRE. THIS IS ACCOMPLISHED THROUGH THE FOLLOWING THREE PILLARS: EXCELLENCE, EDUCATION, AND EQUITY. false false 930492 393276 EVENTS INCLUDED 4 STAGED READINGS, 11 SHOWS INCLUDING 3 MUSICALS AND 8 PLAYS, WHICH ALSO INCLUDES A JUNIOR MUSICAL. THERE WERE ALSO TOURED SHOWS TO THE ST. JOSEPH PUBLIC LIBRARY, AND RILEY AND ADAMS HIGH SCHOOLS. THE EDUCATIONAL PROGRAM HOSTED 20 WEEK-LONG SUMMER CAMPS, 10 SIX-WEEK-LONG CLASSES. COMMUNITY SERVICE PARTICIPATION INCLUDED SCHOOL FIELD TRIPS AND AFTER-SCHOOL PROGRAMMING AT SEVERAL LOCAL LIBRARY BRANCHES. 930492 true true false false false false false false false true true false false true true true true false false false false false false 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 16 0 38 true false false false false false true true false false false false false false false false X 17 17 false false false false true true false true true false false false true true true false false true true false X CHRISTINE LAUBER CPA 5742341112 403 N MAIN STREET SOUTH BEND IN 46601 AARON NICHOLS EXECUTIVE DI 40.00 X 95721 0 0 SARAH TAYLOR DIRECTOR 1.00 X 0 0 0 MARY BAKER DIRECTOR 1.00 X 0 0 0 MELISSA BIALKO DIRECTOR 1.00 X 0 0 0 EVE FINNESSY DIRECTOR 1.00 X 0 0 0 CARI SHEIN DIRECTOR 1.00 X 0 0 0 MELANIE SMITH-GUILLAUME DIRECTOR 1.00 X 0 0 0 BARBARA PHAIR DIRECTOR 1.00 X 0 0 0 JOAN MARTEL BALL DIRECTOR 1.00 X 0 0 0 CLAYTON T BILL DIRECTOR 1.00 X 0 0 0 KARA FLANAGAN DIRECTOR 1.00 X 0 0 0 JENNIFER LAIBER DIRECTOR 1.00 X 0 0 0 NATHAN MITTLEMAN DIRECTOR 1.00 X 0 0 0 LAURA MORAN WALTON DIRECTOR 1.00 X 0 0 0 ANTHONY J PANZICA DIRECTOR 1.00 X 0 0 0 CONNIE CHALKO PRESIDENT 2.00 X X 0 0 0 DAWN HAGERTY SECRETARY 2.00 X X 0 0 0 RAQUEL BUARI TREASURER 2.00 X X 0 0 0 95721 false false false 193900 22750 671761 24028 888411 SHOW REVENUES 711110 291998 291998 CLASS FEES 711110 101278 101278 393276 23841 23841 10320 10320 10320 10320 32830 193900 44148 -11318 -11318 16959 6766 10193 10193 ADVERTISING 900099 6450 6450 6450 1321173 403469 29293 95721 47861 47860 518275 343838 160898 13539 47048 26347 15996 4705 50700 50700 19106 19106 6593 6593 32211 23879 6845 1487 1572 1410 162 159994 153653 4756 1585 13371 13371 2762 2762 149622 144182 3264 2176 36995 33459 2652 884 COSTUMES, SETS, LIGHTING 58133 58133 ROYALTIES, SCRIPTS, MUSIC 57444 57444 SPECIAL EVENTS 36717 36717 EQUIPMENT REPAIRS & MAINT 32948 23952 8996 95093 28956 45935 20202 1414305 930492 354658 129155 233820 230789 12040 42465 47541 5325185 2403704 3057793 2921481 268110 320684 363749 344275 3977977 3864770 37415 20195 49624 47224 62522 68977 97684 68677 247245 205073 X 3645732 3457697 85000 202000 3730732 3659697 3977977 3864770 X -93132 11475 10622 X false true X false false X 852720 716149 1006321 1015907 888411 4479508 852720 716149 1006321 1015907 888411 4479508 642672 3836836 20470 21342 23254 22686 34161 121913 11800 8650 6450 26900 4628321 1579950 0.82900 0.84120 X SUPPLEMENTAL INFORMATION PART I, REASON FOR PUBLIC CHARITY STATUS. ALTHOUGH WE ARE CLASSIFIED BY THE IRS AS A PUBLIC CHARITY UNDER IRC SECTION 509(A)(2), WE ALSO QUALIFY UNDER IRC SECTION 170(B)(1)(A)(VI) BASED ON THE SUPPORT SCHEDULE IN PART II. CONSEQUENTLY, IN ACCORDANCE WITH THE INSTRUCTIONS TO SCHEDULE A, WE HAVE CHECKED BOX 7 IN PART I AND COMPLETED PART II. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 278701 24627 13964 289364 258538 33613 13450 278701 315969 -44642 12789 258538 280808 47181 12020 315969 249242 43136 11570 280808 1.00000 true false 38852 38852 4766081 1953389 2812692 520252 450315 69937 2921481 BENEFICIAL INTERESTS IN ASSETS HELD 289364 OPERATING LEASE RIGHT-OF-USE ASSETS 54911 344275 OPERATING LEASE LIABILITIES 68677 68677 X 1363278 11475 20008 10622 42105 1321173 1321173 1434313 20008 20008 1414305 1414305 SCHEDULE D, PAGE 2, PART V, LINE 4 INCOME FROM THE ORGANIZATION'S ENDOWMMENT IS USED TO SUPPORT ITS PROGRAM ACTIVITIES. SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. 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. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, AND THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2024 OR 2023, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO DECEMBER 31, 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY 10,622 ANNUAL GALA 226730 193900 32830 44148 226730 193900 32830 44148 44148 -11318 FORM 990, PAGE 6, PART VI, LINE 6 GENERAL DUES PAYING MEMBERS ARE ENTITLED TO VOTE FOR THE BOARD OF DIRECTORS AND TO HOLD OFFICE. ASSOCIATE AND HONORARY MEMBERS MAY NOT VOTE OR HOLD OFFICE. NO MEMBER IS ENTITLED TO RECEIVE ANY SHARE OF PROFITS OR EXCESS DUES OR OF ANY SHARE OF THE ORGANIZATION'S NET ASSETS UPON DISSOLUTION. FORM 990, PAGE 6, PART VI, LINE 7A SEE PART VI, LINE 6 RESPONSE. FORM 990, PAGE 6, PART VI, LINE 11B THE ENTIRE FORM 990, EXCEPT FOR SCHEDULE B, WAS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO IT BEING PRESENTED AND APPROVED AT THE SEPTEMBER 2025 BOARD MEETING. THE ENTIRE FORM 990, INCLUDING SCHEDULE B, WAS PROVIDED TO THE BOARD PRESIDENT BEFORE THAT MEETING. THE POLICY OF REDACTING SCHEDULE B FROM BOARD REVIEW (EXCEPT FOR THE PRESIDENT) WAS ADOPTED BECAUSE MANY BOARD MEMBERS ARE CONTRIBUTORS TO THE ORGANIZATION, AND THE ORGANIZATION'S POLICY IS TO KEEP DONATION INFORMATION CONFIDENTIAL. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD PRESIDENT HAS PUBLICLY STATED THAT ANYONE NOT IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY WOULD NEED TO STEP DOWN OR THEY WOULD BE ASKED TO STEP DOWN. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE INDEPENDENT EXECUTIVE COMMITTEE. WE ENGAGE IN BENCHMARKING OF EXECUTIVE COMPENSATION AGAINST BOTH SIMILARLY-SIZED COMMUNITY THEATRES IN OTHER REGIONS AND NONPROFITS IN OUR LOCAL COMMUNITY. THIS WAS LAST DONE IN DECEMBER 2024. FORM 990, PAGE 6, PART VI, LINE 15B SIMILAR PROCEDURES ARE USED FOR DETERMINING THE COMPENSATION OF KEY EMPLOYEES AND OFFICERS. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, ITS CONFLICT OF INTEREST POLICY, AND ITS FINANCIAL STATEMENTS TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF BENEFICIAL INTERESTS IN ASSETS HELD BY 10,622 CHANGE IN VALUE OF BENEFICIAL INTERESTS 0 TOTAL 10,622