2026-06-29T10:43:00-04:00 2025-12-31 222212404 BARATZ & ASSOCIATES PA 4B EVES DR STE 100 MARLTON NJ 08053 990 2025-01-01 222937929 CAPE MAY STAGE INC CAPE 6098841341 31 PERRY STREET CAPE MAY NJ 08204 WENDY COLLINS CHIEF OPERATING OFF 6098841341 2026-06-17 true RYAN DOWDELL CPA P01747196 8569855688 2026-06-29 2025 2025-03-06 01:10:19Z LESLIE MARTEL 31 PERRY STREET CAPE MAY NJ 08204 1019989 false X WWW.CAPEMAYSTAGE.COM X 1988 NJ THE ORGANIZATION PROVIDES LIVE PROFESSIONAL EQUITY THEATRE AND EDUCATION OUTREACH PROGRAMS TO THE RESIDENTS OF AND VISITORS TO CAPE MAY. 18 16 34 50 0 274358 372719 573034 513637 8286 30631 53114 65871 908792 982858 0 0 469376 439759 0 48354 441057 453540 910433 893299 -1641 89559 1858756 1957333 530143 538696 1328613 1418637 THE ORGANIZATION PROVIDES LIVE PROFESSIONAL EQUITY THEATRE AND EDUCATION OUTREACH PROGRAMS TO THE RESIDENTS OF AND VISITORS TO CAPE MAY. false false 578738 EDUCATIONAL THEATRICAL PERFORMANCES, APPRENTICE WORKSHOPS, ARTISTIC EDUCATION CURRICULUM FOR GRADES 9-12, COMMUNITY OUTREACH FOR EQUITY THEATRE. 578738 true true false false false false false false false false true false false false false 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 34 true false false false false false false false false X 18 16 false false false false false false false true true false false true true true true true true true true false NJ X THE ORGANIZATION 6098841341 31 PERRY STREET CAPE MAY NJ 08204 LESLIE MARTEL PRESIDENT 2.00 X X 0 0 0 WENDY COLLINS CHIEF OPERAT 40.00 X X 91516 0 0 JOE ANANIA TREASURER 2.00 X X 0 0 0 STEPHEN MILLER VICE PRESIDE 2.00 X X 0 0 0 LYNN MARTENSTEIN VICE PRESIDE 2.00 X X 0 0 0 GRETE GREENACRE VICE PRESIDE 2.00 X X 0 0 0 KEN KIRBY VICE PRESIDE 2.00 X 0 0 0 IRENE DAROCHA SECRETARY 2.00 X 0 0 0 ROY STEINBERG ARTISTIC DIR 40.00 X X 112007 0 0 KATHLEEN WILKINSON TRUSTEE 1.00 X 0 0 0 BONNIE PONTIN TRUSTEE 1.00 X 0 0 0 DAVID GREEN TRUSTEE 1.00 X 0 0 0 ELIZABETH HULITT TRUSTEE 1.00 X 0 0 0 CHERYL SPAULDING TRUSTEE 1.00 X 0 0 0 VINCE DEGIAIMO TRUSTEE 1.00 X 0 0 0 JERRY HATHAWAY TRUSTEE 1.00 X 0 0 0 MARVIN ZEKTZER TRUSTEE 1.00 X 0 0 0 JANIS WHITE TRUSTEE 1.00 X 0 0 0 203523 1 false false false 178545 194174 372719 THEATRE REVENUE 467489 467489 PRODUCERS CIRCLE 27158 27158 ADVERTISING REVENUE 18990 18990 513637 30631 30631 101426 37131 64295 64295 MISCELLANEOUS 1576 1576 1576 982858 515213 94926 214051 171241 21405 21405 173236 138588 17324 17324 8920 7136 892 892 43552 34842 4355 4355 12000 12000 47856 18699 26086 3071 29364 29364 2400 2400 1373 1100 273 14677 14677 49151 49151 20568 5866 14510 192 TECHNICAL PRODUCTION EXP 128423 128016 407 BANK FEES 33110 33110 UTILITIES 31923 22935 8988 BOOKKEEPING 26430 26430 56265 20951 34199 1115 893299 578738 266207 48354 3058 3108 79035 175474 3302 9283 19450 2142460 1038150 1140971 1104310 613752 640610 9355 14381 1858756 1957333 21449 14977 135584 160163 373110 363556 530143 538696 X 1310301 1397611 18312 21026 1328613 1418637 1858756 1957333 X 89559 465 X false true X true false X 1056440 295689 376946 444236 372719 2546030 293488 275197 401151 684376 515213 2169425 1349928 570886 778097 1128612 887932 4715455 4715455 3942 137 4351 8286 30631 47347 3942 137 4351 8286 30631 47347 5271 31293 51584 50538 63295 201981 10577 57229 80623 2576 1576 152581 1369718 659545 914655 1190012 983434 5117364 0.92150 0.93180 0.01000 0.00000 X PART III, LINE 12 OTHER MISC INC/CREDIT CARD REWARDS 152,581 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 96000 96000 379950 60496 319454 1589399 903454 685945 71261 68350 2911 5850 5850 1104310 X 1044454 465 24000 37131 61596 982858 982858 954430 24000 37131 61131 893299 893299 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION501(C)(3) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME IN 2025 AND 2024. MANAGEMENT HAS ADOPTED THE ACCOUNTING STANDARD, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES." THIS STANDARD CLARIFIES THE ACCOUNTING AND REPORTING FOR UNCERTAINTIES IN INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN FILINGS WITH TAXING JURISDICTIONS, USING MINIMUM RECOGNITION AND MEASUREMENT THRESHOLDS. MANAGEMENT HAS REVIEWED TAX POSITIONS TAKEN IN FILINGS WITH FEDERAL AND STATE JURISDICTIONS AND BELIEVES THOSE POSITIONS WOULD BE SUSTAINED SHOULD THE FILINGS BE EXAMINED BY THE RELEVANT TAXING AUTHORITY. THESE TAX FILINGS ARE SUBJECT TO EXAMINATION, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. SHOULD SETTLEMENT OF AN EXAMINATION OR OTHER EVENT RESULT IN A CHANGE IN MANAGEMENT'S EVALUATION OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN FILINGS THAT HAVE NOT BEEN CLOSED BY STATUTE OR EXAMINATION, ANY INTEREST AND PENALTIES RELATED TO THE UNRECOGNIZED TAX BENEFIT AS A RESULT OF THE UNCERTAIN TAX POSITION WOULD BE INCLUDED IN INTEREST EXPENSE AND ADMINISTRATIVE EXPENSES, RESPECTIVELY. SCHEDULE D, PAGE 4, PART XI, LINE 2D CLASSIFICATION OF FUNDRAISING EXP 37,131 SCHEDULE D, PAGE 4, PART XII, LINE 2D CLASSIFICATION OF FUNDRAISING EXP 37,131 GALA 101426 101426 37131 101426 101426 37131 37131 64295 FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FROM 990 IS FIRST REVIEWED IN DETAIL BY THE CHIEF OPERATING OFFICER WITH THE BOARD FINANCE COMMITTEE. IT IS THEN REVIEWED WITH THE ENTIRE BOARD AT A SUBSEQUENT MEETING BEFORE IT IS FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, THE BOARD IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE WHICH IS REVIEWED BY THE FINANCE COMMITTEE FOR COMPLIANCE. FORM 990, PAGE 6, PART VI, LINE 15A THE PERFORMANCE OF THE PRODUCING ARTISTIC DIRECTOR IS ASSESSED THROUGHOUT THE SEASON BY THE BOARD'S HR COMMITTEE USING DATA (FINANCIAL, ATTENDANCE, AUDIENCE SATISFACTION, ETC.) AS IT BECOMES AVAILABLE TO ENSURE ALIGNMENT WITH THE ORGANIZATION'S MISSION. FORM 990, PAGE 6, PART VI, LINE 15B THE PERFORMANCE OF THE CHIEF OPERATING OFFICER IS ASSESSED THROUGHOUT THE SEASON BY THE BOARD'S HR COMMITTEE USING DATA (FINANCIAL, ATTENDANCE, AUDIENCE SATISFACTION, ETC.) AS IT BECOMES AVAILABLE TO ENSURE ALIGNMENT WITH THE ORGANIZATION'S MISSION. PERFORMANCE APPRAISALS FOR THE MARKETING DIRECTOR ARE PERFORMED ANNUALLY BY THE CHIEF OPERATING OFFICER , WHILE THE OUTSIDE BOOKKEEPER'S ANNUAL APPRAISAL IS PERFORMED BY THE CHIEF OPERATING OFFICER WITH INPUT FROM THE BOARD TREASURER. THE BOARD IS APPRAISED OF ANY ISSUES, CORRECTION PLANS, OR CHANGES IN STAFFING. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CLASSIFICATION OF FUNDRAISING EXP 37,131 CLASSIFICATION OF FUNDRAISING EXP -37,131 DURING THE YEAR ENDED DECEMBER 31, 2025, MANAGEMENT DISCOVERED THAT REVENUE FROM A NEW JERSEY STATE GRANT OF 281,220 WAS ERRONEOUSLY RECOGNIZED AS REVENUE IN THE YEAR ENDED DECEMBER 31, 2024. THE REVENUE SHOULD NOT HAVE BEEN RECORDED AS A GRANT RECEIVABLE AS OF DECEMBER 31, 2024. THIS CAUSED THE ORGANIZATION'S REVENUE TO BE OVERSTATED IN THE PRIOR YEAR BY THIS AMOUNT. THIS HAS BEEN CORRECTED ON THESE STATEMENTS BY REDUCING THE PRIOR YEAR'S REVENUE, ACCOUNTS RECEIVABLE AND NET ASSET BALANCE AND RECORDING 164,045 RECEIVED DURING THE CURRENT YEAR'S REVENUE WITH THE REMAINING BALANCE TO BE RECEIVED IN FUTURE YEARS IN ACCORDANCE WITH THE SPECIFIED GRANT CONDITIONS.