2025-02-25T11:59:07-05:00 2024-06-30 821455657 FESTER & CHAPMAN PLLC 9019 E BAHIA DR STE 100 SCOTTSDALE AZ 85260 990 2023-07-01 860477969 PHOENIX PERFORMING ARTS CENTER INC PHOE 6022547399 222 E MONROE PHOENIX AZ 85004 MARK METTES CEO PRESIDENT 6022547399 2025-02-24 true false RACHEL LOCKE CPA P00450405 6022643077 2025-02-24 2023 2025-03-06 01:10:19Z HERBERGER THEATER CENTER MARK METTES 222 E MONROE PHOENIX AZ 85004 3883884 false X WWW.HERBERGERTHEATER.ORG X 1983 AZ WE ARE ARIZONA'S CENTER STAGE, ENGAGING THE COMMUNITY THROUGH DIVERSE EXPERIENCES THAT IGNITE EMOTION, STIMULATE CONVERSATION, AND INSPIRE CONNECTIONS WITH THE ARTS. 23 23 122 143 0 5382185 839879 1422007 2605867 139501 262804 125830 121559 7069523 3830109 0 0 1468873 1610065 0 291947 765630 1951892 2234503 3561957 4835020 268152 6699275 7116013 205835 295418 6493440 6820595 X WE ARE ARIZONA'S CENTER STAGE, ENGAGING THE COMMUNITY THROUGH DIVERSE EXPERIENCES THAT IGNITE EMOTION, STIMULATE CONVERSATION, AND INSPIRE CONNECTIONS WITH THE ARTS. true false 2996522 2605867 THE HERBERGER THEATER IS A 501(C)(3) ARIZONA NON-PROFIT ORGANIZATION THAT ENGAGES THE COMMUNITY THROUGH DIVERSE EXPERIENCES THAT IGNITE EMOTION, STIMULATES CONVERSATION AND INSPIRES CONNECTIONS WITH THE ARTS. OPENED IN 1989 AND FULLY RENOVATED IN 2010, THE HERBERGER THEATER OFFERS THREE THEATER VENUES, ART GALLERY, PLAZA, OUTDOOR PAVILION WITH STAGE, AND RENTABLE EVENT SPACE FOR A VARIETY OF COMMUNITY USES. THE HERBERGER THEATER HOSTS A DIVERSE RANGE OF DRAMATIC, DANCE AND MUSICAL PERFORMANCES; IS HOME TO LOCAL THEATER AND DANCE COMPANIES; ITS GALLERY PROVIDES A VENUE FOR ARIZONA ARTISTS TO PRESENT THEIR WORKS; AND A PLAZA THAT HOSTS CIVIC AND ARTS EVENTS. PROCEEDS FROM ANNUAL FUNDRAISING BENEFITS ITS YOUTH OUTREACH PROGRAMS, DESIGNED TO GIVE ARIZONA CHILDREN (AGES 3-19) OPPORTUNITIES TO EXCEL, LEARN AND HEAL THROUGH EXPERIENCE WITH THE ARTS. OVER THE LAST 35 YEARS, 4.7 MILLION PATRONS HAVE ENJOYED MORE THAN 18,000 PERFORMANCES AT THE HERBERGER THEATER. 2996522 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 true false false false false false false false false false false false false false false false false false true 29 0 122 true false false false false false true true false false false false false false X 23 23 false false false false false false false true true false false true true true true true true true true false X X MARK METTES 6022547399 222 E MONROE PHOENIX AZ 85004 MARK METTES CEO PRESIDEN 40.00 X X 150437 0 24510 LAURENE AUSTIN DIRECTOR OF 40.00 X X 91547 0 7435 ALAN AUGENSTEIN TREASURER 4.00 X X 0 0 0 GERALD BOHULANO MEMBER 1.00 X 0 0 0 JASON BRAUNSTEIN MEMBER 1.00 X 0 0 0 JILL CLARK SECRETARY 4.00 X X 0 0 0 TOM EVANS MEMBER 1.00 X 0 0 0 BECKY GONZALEZ MEMBER 1.00 X 0 0 0 KAAREN-LYN GRAVES MEMBER 1.00 X 0 0 0 DAWN HART MEMBER 1.00 X 0 0 0 JASON HAUTER MEMBER 1.00 X 0 0 0 KIM HO MEMBER 1.00 X 0 0 0 DELANEY KRAUSS HOXSIE MEMBER 1.00 X 0 0 0 DR BATTINTO L BATTS JR MEMBER 1.00 X 0 0 0 GREG MARSHALL MEMBER 1.00 X 0 0 0 MITCH MENCHACA MEMBER 1.00 X 0 0 0 ELIZABETH MONTGOMERY MEMBER 1.00 X 0 0 0 MIGUEL MUNGUIA MEMBER 1.00 X 0 0 0 BETH NICASTRO MEMBER 1.00 X 0 0 0 MIKE PARRISH VICE CHAIR 4.00 X X 0 0 0 DEREK PETERSEN MEMBER 1.00 X 0 0 0 JONATHAN POURE MEMBER 1.00 X 0 0 0 STEPHANIE QUINCY MEMBER 1.00 X 0 0 0 BEATRICE ROCKLIN MEMBER 1.00 X 0 0 0 CHRISTOPHER RODRIGUEZ MEMBER 1.00 X 0 0 0 MICHAEL SILLYMAN MEMBER 1.00 X 0 0 0 JASON SYMCHAK MEMBER 1.00 X 0 0 0 JENNIFER HOLSMAN TETREAULT CHAIR 4.00 X X 0 0 0 TANIA TORRES MEMBER 1.00 X 0 0 0 VICTORIA WILLIAMS VICE CHAIR 4.00 X X 0 0 0 241984 31945 1 false true false 56479 58500 724900 839879 PERFORMANCE AND USE FEES 2605867 2605867 2605867 262804 262804 165243 56479 53775 111468 OTHER INCOME 10091 10091 10091 3830109 2615958 262804 266493 213712 21215 31566 1110521 890573 88408 131540 113601 75760 19533 18308 119450 98720 8349 12381 17500 15427 2073 181596 79212 74869 27515 279478 248956 21959 8563 7300 5855 581 864 10235 8208 815 1212 12594 10100 1002 1492 88112 71421 6709 9982 4188 3225 963 PRODUCTION FEES 843725 843725 BOX OFFICE AND TICKET FEE 161043 161043 FOOD AND BEVERAGE 140142 140142 COMMUNITY OUTREACH 93180 79937 13243 112799 65933 13658 33208 3561957 2996522 273488 291947 91723 185645 5783277 5854268 250000 23918 691 56999 31609 815769 606479 235765 209290 507593 584510 6699275 7116013 90076 155448 88731 108708 27028 31262 205835 295418 X 6427438 6375745 66002 444850 6493440 6820595 6699275 7116013 268152 59003 X false true X true false X 626765 1299540 1300340 882185 839879 4948709 1238825 1100337 980445 1391903 1276637 5988147 1865590 2399877 2280785 2274088 2116516 10936856 10936856 8254 6713 6361 139741 262804 423873 446 446 11361175 5540337 0.96270 0.98420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 438613 5000 51309 5000 489922 407647 5000 24689 438613 561792 27500 -29840 151805 407647 412742 560138 90000 501088 561792 377114 309140 -7137 266375 412742 0.89000 0.11000 true false 815769 606479 209290 209290 BENEFICIAL INTEREST IN ASSETS HELD B 435072 INTEREST RECEIVABLE 94588 BENEFICIAL INTEREST IN PERPETUAL TRU 54850 584510 COMPENSATED ABSENCES PAYABLE 31262 31262 X 5172593 59003 1283481 1342484 3830109 3830109 4845438 1283481 1283481 3561957 3561957 SCHEDULE D, PAGE 3, PART X THE CENTER IS ORGANIZED AS AN ARIZONA NON-PROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(1) AND 170(B)(1)(A)(VI). ACCORDINGLY, CONTRIBUTIONS TO THE CENTER QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170. THE CENTER IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE CENTER IS GENERALLY SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS DETERMINED THE CENTER HAS NO TAXABLE UNRELATED BUSINESS INCOME RELATED TO THE CENTER'S ACTIVITIES AND IT HAS NOT FILED THE EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (IRS FORM 990-T), OR ITS ARIZONA EQUIVALENT, FORM 99-T. THE CENTER WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY INCOME TAX POSITIONS TAKEN, AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XIII THE TAX RETURN IS PREPARED FOLLOWING THE IRS INSTRUCTIONS TO INCLUDE BOARD DESIGNATED ASSETS IN THE ENDOWMENT FUNDS SCHEDULE OF THE RETURN, SCHEDULE D, PART V. THE PERCENTAGE OF BOARD DESIGNATED OR QUASI-ENDOWMENT ASSETS OF END OF YEAR ENDOWMENT FUNDS IS REPORTED ON PART V LINE 2A. WITHIN THE FINANCIAL STATEMENTS OF THE CENTER, THE BOARD DESIGNATED ASSETS FOR ENDOWMENT ARE REPORTED AS NET ASSETS WITHOUT DONOR RESTRICTIONS. THE CENTER IS A BENEFICIARY OF A PERPETUAL TRUST HELD BY A THIRD PARTY. THIS BENEFICIAL INTEREST IS RECORDED AS A BENEFICIAL INTEREST ASSET AND AS PERPETUAL RESTRICTED NET ASSETS IN THE STATEMENT OF FINANCIAL POSITION. THE CENTER ALSO ENTERED INTO AN AGREEMENT WITH AND TRANSFERRED CERTAIN ASSETS TO THE ARIZONA COMMUNITY FOUNDATION ACF TO ESTABLISH AN ENDOWMENT FUND FOR THE PURPOSE OF ONGOING SUPPORT AND GENERAL OPERATION OF THE CENTER. THE CENTERS RESTRICTED NET ASSETS WERE RESTRICTED FOR THE FOLLOWING PURPOSES: PURPOSE RESTRICTION-CENTER DEVELOPMENT, TIME RESTRICTIONS FOR FUTURE PRODUCTION PERIODS, AND A PERPETUAL RESTRICTION ON THE BENEFICIAL INTEREST IN ASSETS HELD IN A PERPETUAL TRUST. PLATED STAGED 186827 53634 133193 15531 10065 FESTIVAL OF ART 34895 2845 32050 12063 16116 221722 56479 165243 12063 15531 26181 53775 111468 X X false false false false false false false false false MARK METTES CEO PRESIDENT 150437 24510 174947 FORM 990, PAGE 2, PART III, LINE 2 THE CENTER PRESENTED FOUR PRODUCTIONS OF ITS OWN DURING THE 2024 FISCAL YEAR. FOR THESE PERFORMANCES, THE CENTER PAID A GUARANTEE TO THE PRODUCTION COMPANY IN ORDER TO SECURE THE SHOW. THE CENTER'S REVENUE FROM THESE PERFORMANCES WAS GENERATED FROM TICKET SALES, TICKETING FEES, AND CONCESSIONS. THIS MARKS A NEW REVENUE STREAM, DIVERSIFYING THE CENTER'S INCOME BEYOND TRADITIONAL FACILITY RENTALS TO THIRD-PARTY PRODUCERS. FORM 990, PAGE 2, PART III, LINE 4A THE HERBERGER THEATER IS A 501(C)(3) ARIZONA NON-PROFIT ORGANIZATION THAT ENGAGES THE COMMUNITY THROUGH DIVERSE EXPERIENCES THAT IGNITE EMOTION, STIMULATES CONVERSATION AND INSPIRES CONNECTIONS WITH THE ARTS. OPENED IN 1989 AND FULLY RENOVATED IN 2010, THE HERBERGER THEATER OFFERS THREE THEATER VENUES, ART GALLERY, PLAZA, OUTDOOR PAVILION WITH STAGE, AND RENTABLE EVENT SPACE FOR A VARIETY OF COMMUNITY USES. THE HERBERGER THEATER HOSTS A DIVERSE RANGE OF DRAMATIC, DANCE AND MUSICAL PERFORMANCES; IS HOME TO LOCAL THEATER AND DANCE COMPANIES; ITS GALLERY PROVIDES A VENUE FOR ARIZONA ARTISTS TO PRESENT THEIR WORKS; AND A PLAZA THAT HOSTS CIVIC AND ARTS EVENTS. PROCEEDS FROM ANNUAL FUNDRAISING BENEFITS ITS YOUTH OUTREACH PROGRAMS, DESIGNED TO GIVE ARIZONA CHILDREN (AGES 3-19) OPPORTUNITIES TO EXCEL, LEARN AND HEAL THROUGH EXPERIENCE WITH THE ARTS. OVER THE LAST 35 YEARS, 4.7 MILLION PATRONS HAVE ENJOYED MORE THAN 18,000 PERFORMANCES AT THE HERBERGER THEATER. FORM 990, PAGE 6, PART VI, LINE 11B THE TREASURER OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO THE RETURN BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C AT EACH BOARD AND COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE REVIEWS THE COMPENSATION FOR ALL OFFICERS BY COMPARING THEIR COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND OTHER AVAILABLE DATA. THE COMMITTEE THEN APPROVES ANY CHANGES IN COMPENSATION BASED ON THIS INFORMATION. THE ORGANIZATION HAS NO OTHER PAID EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE COMMITTEE REVIEWS THE COMPENSATION FOR ALL OFFICERS BY COMPARING THEIR COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND OTHER AVAILABLE DATA. THE COMMITTEE THEN APPROVES ANY CHANGES IN COMPENSATION BASED ON THIS INFORMATION. THE ORGANIZATION HAS NO OTHER PAID EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION WILL PROVIDE, IN A TIMELY MANNER, FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICIES WHEN REQUIRED IN WRITING OR IN PERSON.