2026-01-30T11:58:26-05:00 2025-06-30 260006710 GIFT CPAS 1205 MANOR DRIVE SUITE 100 MECHANICSBURG PA 17055 990 2024-07-01 273111556 PRIMA ARTS INC PRIM 7173275126 941 WHEATLAND AVE LANCASTER PA 17603 MITCH NUGENT FOUNDING EXEC PRODUC 7173275126 2026-01-08 true true DAVID NAGEL-NUNEZ CPA P01764733 7177663555 2026-01-08 2024 2025-03-06 01:10:19Z MITCH NUGENT 941 WHEATLAND AVE LANCASTER PA 17603 975387 false X WWW.PRIMATHEATRE.ORG X 2010 PA PROVIDE ACCESSIBLE PERFORMING ARTS PROGRAMMING THAT ENRICHES AND ENGAGES THE LOCAL COMMUNITY. 10 9 14 150 0 444314 542801 355301 423626 2850 8960 0 802465 975387 0 0 266635 371161 0 179875 598809 692823 865444 1063984 -62979 -88597 1194902 811697 561924 267316 632978 544381 PROVIDE ACCESSIBLE PERFORMING ARTS PROGRAMMING THAT ENRICHES AND ENGAGES THE LOCAL COMMUNITY. false false 669328 423626 PRESENTED COMMUNITY-FOCUSED PROFESSIONAL THEATRE PRODUCTIONS AND RELATED EDUCATIONAL PROGRAMS TO ENRICH THE CULTURAL LIFE OF LANCASTER COUNTY RESIDENTS AND PROMOTE ACCESS TO THE PERFORMING ARTS. 669328 true true false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true X 74 0 14 true false false false false false false false false X 10 9 true false false false false false false true true false false true true true true false false false false false PA X MITCH NUGENT 7173275126 941 WHEATLAND AVE LANCASTER PA 17603 MITCH NUGENT FOUNDING EXE 10.00 X 101203 0 0 DIANA NUGENT BOARD MEMBER 5.00 X 18962 0 0 TODD BARTOS BOARD MEMBER 5.00 X 0 0 0 CHRIS DREW BOARD MEMBER 5.00 X 0 0 0 HUNTER JOHNSON BOARD MEMBER 5.00 X 0 0 0 JUSTIN W JOHNSON BOARD MEMBER 5.00 X 0 0 0 GRETCHEN LUSBY PRESIDENT 5.00 X 0 0 0 DR MICHAEL MANOLAS BOARD MEMBER 5.00 X 0 0 0 ANDI MURPHY SECRETARY 5.00 X 0 0 0 HEATHER VALUDES TREASURER 5.00 X 0 0 0 120165 1 false false false 542801 542801 TICKET SALES 711110 375573 375573 SPECIAL EVENTS 711110 34010 34010 MISCELLANEOUS 711110 14043 14043 423626 8960 8960 975387 423626 8960 120165 46864 34848 38453 193676 75534 56166 61976 26760 10436 7760 8564 30560 11918 8862 9780 19566 19566 15374 15374 127290 76494 50796 19632 19632 54899 49410 5489 45143 40628 4515 6252 1563 3126 1563 THEATRICAL PRODUCTION EXP 327936 324005 488 3443 REPAIRS & MAINTENANCE 31546 28391 3155 INTEREST EXPENSE 20866 20866 MEMBERSHIPS 8595 8595 15724 4085 6339 5300 1063984 669328 214781 179875 X 27368 498714 57048 695513 587922 284881 336049 303041 68982 9942 9942 1194902 811697 561924 267316 561924 267316 X 632978 544381 632978 544381 1194902 811697 -88597 X true X false false false X 449434 322619 269592 444314 542801 2028760 145486 211557 183299 355301 423626 1319269 594920 534176 452891 799615 966427 3348029 133500 130000 163667 200000 627167 133500 130000 163667 200000 627167 2720862 19107 1009 313 2850 8960 32239 19107 1009 313 2850 8960 32239 614027 535185 453204 802465 975387 3380268 0.80490 0.76840 0.01000 0.01000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 264049 144899 119150 323873 139982 183891 303041 LOAN PAYABLE - LONG TERM DEBT 251304 CREDIT CARDS PAYABLE 9816 CURRENT PORTION OF LONG TERM DEBT 6196 267316 X SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM TAXATION AS PROVIDED BY SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE). SECTION 501(C)(3) DEFINES THE EXEMPT ORGANIZATION AS BEING "ORGANIZED AND OPERATED FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, TESTING FOR PUBLIC SAFETY, LITERACY OR EDUCATIONAL PURPOSES, OR THE PREVENTION OF CRUELTY TO CHILDREN OR ANIMALS." IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS NOT BEEN CLASSIFIED AS A PRIVATE FOUNDATION. THE ORGANIZATION IS NOT AWARE OF ANY UNRELATED BUSINESS INCOME THAT WOULD BE SUBJECT TO TAXATION. ACCORDINGLY, THE INTERNAL REVENUE SERVICE FORM 990-T WILL NOT BE FILED. THE ORGANIZATION FOLLOWS THE PROVISIONS OF ASC TOPIC 740, INCOME TAXES, AND IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, NO CORRESPONDING LIABILITY, INCLUDING PENALTIES AND INTEREST, HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. FORM 990, PAGE 5, PART V, LINE 3B THE ORGANIZATION IS NOT AWARE OF ANY UNRELATED BUSINESS INCOME THAT WOULD BE SUBJECT TO TAXATION. ACCORDINGLY, THE INTERNAL REVENUE SERVICE FORM 990-T WILL NOT BE FILED. FORM 990, PAGE 6, PART VI, LINE 2 PRIMA ARTS INC PRIMA ARTS INC BOARD MEMBER BOARD MEMBER SPOUSE FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S GOVERNING BODY HAS REVIEWED A DRAFT OF THIS RETURN PRIOR TO BEING FILED. FORM 990, PAGE 6, PART VI, LINE 12C EACH YEAR THE BOARD PRESIDENT REPORTS TO THE BOARD THE RESULTS OF THE ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENTS. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART X DURING THE YEAR ENDED JUNE 30, 2025, THE ORGANIZATION RECORDED A PRIOR PERIOD ADJUSTMENT RELATED TO THE CORRECTION OF ACCOUNTING FOR A MULTI-YEAR PLEDGE RECEIVABLE AND RELATED FINANCING ARRANGEMENT. THE ADJUSTMENT RESULTED IN A DIRECT CHANGE TO NET ASSETS AND THE REMOVAL OF PREVIOUSLY RECORDED PLEDGE RECEIVABLE BALANCES. THE PLEDGE WAS FULLY SETTLED DURING THE YEAR, NO ADDITIONAL AMOUNTS ARE EXPECTED TO BE RECEIVED, AND THE ADJUSTMENT RELATES TO PERIODS PRIOR TO THE CURRENT FISCAL YEAR. THE ADJUSTMENT DID NOT AFFECT CURRENT-YEAR REVENUE OR EXPENSES.