SHAW CENTER FOR THE ARTS LLC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SHAW CENTER FOR THE ARTS LLC (EIN 42-1554743)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-15
- IRS object ID
- 202421369349312452
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-15T14:33:52-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 720549733 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ERICKSEN KRENTEL LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8550 UNITED PLAZA BLVD SUITE 600 | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70809 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421554743 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHAW CENTER FOR THE ARTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SHAW | BusinessNameControlTxt |
| Phone | 2253465001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 LAFAYETTE STREET | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70801 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TOMMY SMITH | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2253465001 | PhoneNum |
| Signature | 2024-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TOMMY | PersonFirstNm |
| Person Last | SMITH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KELLY M HADEN CPA | PreparerPersonNm |
| PTIN | P00695283 | PTIN |
| Phone | 2259241772 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TOMMY SMITH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 LAFAYETTE STREET | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,232,406 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | SHAWCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Other Organization Dsc | LLC | OtherOrganizationDsc |
| Formation | 2002 | FormationYr |
| Legal Domicile State | LA | LegalDomicileStateCd |
| Activity Or Mission | THE SHAW CENTER OFFERS OPPORTUNITIES FOR ARTISTS, ARTS ORGANIZATIONS, STUDENTS, SCHOLARS, VISITORS AND THE COMMUNITY TO CREATE AN EXPERIENCE OF VIBRANT AND DIVERSE VISUAL AND PERFORMING ARTS FOR THE PURPOSE OF EDUCATION, ENTERTAINMENT, INTERPRETATION AND DISCOVERY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $25,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $752,469 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $753,835 | CYProgramServiceRevenueAmt |
| PY Investment Income | $89 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,384 | CYInvestmentIncomeAmt |
| PY Other Revenue | $199,575 | PYOtherRevenueAmt |
| CY Other Revenue | $177,414 | CYOtherRevenueAmt |
| PY Total Revenue | $977,133 | PYTotalRevenueAmt |
| CY Total Revenue | $932,633 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $311,244 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $321,475 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,772,212 | PYOtherExpensesAmt |
| CY Other Expenses | $1,799,354 | CYOtherExpensesAmt |
| PY Total Expenses | $2,083,456 | PYTotalExpensesAmt |
| CY Total Expenses | $2,120,829 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,106,323 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,188,196 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,156,056 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,016,698 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $374,576 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $423,414 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $24,781,480 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $23,593,284 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE SHAW CENTER OFFERS OPPORTUNITIES FOR ARTISTS, ARTS ORGANIZATIONS, STUDENTS, SCHOLARS, VISITORS AND THE COMMUNITY TO CREATE AN EXPERIENCE OF VIBRANT AND DIVERSE VISUAL AND PERFORMING ARTS FOR THE PURPOSES OF EDUCATION, ENTERTAINMENT, INTERPRETATION AND DISCOVERY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $962,414 | ExpenseAmt |
| Revenue | $932,633 | RevenueAmt |
| Desc | TO SERVE AS AN INTEGRAL COMPONENT OF A PRIVATE AND PUBLIC EFFORT TO REVITALIZE DOWNTOWN BATON ROUGE BY PROVIDING FACILITIES FOR A PERFORMING ART THEATRE, CULTURAL CENTER & MUSEUM OF ART INCLUDING CLASSROOMS & STUDIO. | Desc |
| Total Program Service Expenses | $962,414 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2253465001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 LAFAYETTE STREET | AddressLine1Txt |
| City | BATON ROUGE | CityNm |
| State Abbreviation | LA | StateAbbreviationCd |
| ZIP | 70801 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| MICHAEL W MCKAY | ||||||
| THEATRE DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| TOMMY SMITH | ||||||
| TREASURER | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MARK DRENNEN | ||||||
| CHAIRPERSON | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOHN SPAIN | ||||||
| PAST CHAIRPERSON | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RALPH BENDER | ||||||
| THEATRE DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| EDMUND J GIERING IV | ||||||
| THEATRE DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| MAYOR SHARON WESTON BROOME | ||||||
| EX-OFFICIO MEMBER | 0.30 | Yes (X) | $0 | $0 | $0 | |
| TONY LOMBARDO | ||||||
| MUSEUM DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| DARIUS BONTON | ||||||
| COMMUNITY DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| LINDA POSNER | ||||||
| SECRETARY | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JAY DARDENNE | ||||||
| EX-OFFICIO MEMBER | 0.30 | Yes (X) | $0 | $0 | $0 | |
| MIKKI MATTHEWS | ||||||
| COMMUNITY DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| LAYNE MCDANIEL | ||||||
| THEATRE DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| GEORGE CLARK | ||||||
| MUSEUM DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JANE CASSIDY | ||||||
| MUSEUM DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| ERIC MARSHALL | ||||||
| COMMUNITY DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| KRISTIN SOSNOWSKY | ||||||
| MUSEUM DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| PRISCILLA SIMPSON | ||||||
| EXECUTIVE DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ALLIED UNIVERSAL | |||||
| 161 WASHINGTON STREET SUITE 600 | CONSHOHOCKEN | PA | 19428 | SECURITY | $295,175 |
| SEJ SERVICES LLC | |||||
| 222 W COLEMAN BLVD | MT PLEASANT | SC | 29464 | JANITORIAL SERVICES | $218,752 |
| STROUBE'S CHOP HOUSE LLC | |||||
| 108 3RD STREET | BATON ROUGE | LA | 70801 | CATERING | $124,655 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RENT REVENUE -AFFILIAT | Desc |
| Business | 531120 | BusinessCd |
| Total Revenue Column | $752,616 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $752,616 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,219 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,219 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $753,835 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,384 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,384 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $477,187 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $299,773 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $177,414 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $177,414 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $177,414 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $932,633 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $932,633 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $237,405 | TotalAmt |
| Program Services | $106,832 | ProgramServicesAmt |
| Management And General | $130,573 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,383 | TotalAmt |
| Program Services | $29,442 | ProgramServicesAmt |
| Management And General | $35,941 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,687 | TotalAmt |
| Program Services | $8,409 | ProgramServicesAmt |
| Management And General | $10,278 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,050 | TotalAmt |
| Program Services | $22,073 | ProgramServicesAmt |
| Management And General | $26,977 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,397 | TotalAmt |
| Program Services | $628 | ProgramServicesAmt |
| Management And General | $769 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,856 | TotalAmt |
| Program Services | $10,856 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $557,028 | TotalAmt |
| Program Services | $252,148 | ProgramServicesAmt |
| Management And General | $304,880 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,116,803 | TotalAmt |
| Program Services | $502,561 | ProgramServicesAmt |
| Management And General | $614,242 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,605 | TotalAmt |
| Program Services | $10,172 | ProgramServicesAmt |
| Management And General | $12,433 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MAINTENANCE & REPAIR | $30,510 | $13,730 | $16,780 |
| MISCELLANEOUS | $6,604 | $3,538 | $3,066 |
| SUPPLIES | $4,501 | $2,025 | $2,476 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,120,829 | TotalAmt |
| Program Services | $962,414 | ProgramServicesAmt |
| Management And General | $1,158,415 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,285 | BOYAmt |
| EOY | $18,460 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,007 | BOYAmt |
| EOY | $288,341 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,356 | BOYAmt |
| EOY | $11,785 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $43,610,191 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $19,920,737 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,731,408 | BOYAmt |
| EOY | $23,689,454 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $8,658 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,156,056 | BOYAmt |
| EOY | $24,016,698 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,411 | BOYAmt |
| EOY | $107,661 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $335,165 | BOYAmt |
| EOY | $307,095 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $8,658 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $374,576 | BOYAmt |
| EOY | $423,414 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,781,480 | BOYAmt |
| EOY | $23,593,284 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,781,480 | BOYAmt |
| EOY | $23,593,284 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,156,056 | BOYAmt |
| EOY | $24,016,698 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,188,196 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type2 | Yes (X) | SupportingOrgType2Ind |
| Supported Organizations | 2 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (2 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| DOUGLAS MANSHIP THEATRE LLC | ||||
| 203999559 | 10 | Yes (1) | $0 | $0 |
| LSU - SCHOOL OF ART & MUSEUM LLC | ||||
| 726000848 | 2 | Yes (1) | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 2 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Majority Dir Trst Supported Org | Yes (1) | MajorityDirTrstSupportedOrgInd |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $42,133,600 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,299,704 | DepreciationAmt |
| Book Value | $22,833,896 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,085,678 | OtherCostOrOtherBasisAmt |
| Depreciation | $418,459 | DepreciationAmt |
| Book Value | $667,219 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $347,092 | OtherCostOrOtherBasisAmt |
| Depreciation | $160,503 | DepreciationAmt |
| Book Value | $186,589 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,821 | OtherCostOrOtherBasisAmt |
| Depreciation | $42,071 | DepreciationAmt |
| Book Value | $1,750 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,689,454 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CURRENT PORTION OF OPERATING LEASE | Desc |
| Amt | $8,658 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,658 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,790,537 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $558,131 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $299,773 | OtherRevenueAmt |
| Revenue Not Reported | $857,904 | RevenueNotReportedAmt |
| Revenue Subtotal | $932,633 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $932,633 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,978,733 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $558,131 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $299,773 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $857,904 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,120,829 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,120,829 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ON JANUARY 1, 2009, THE SHAW CENTER ADOPTED THE PROVISIONS OF INTERPRETATION ("FIN") NO.48, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES-AN INTERPRETATION OF FASB STATEMENT NO. 109" (ASC 740). ASC 740 PRESCRIBES A NEW THRESHOLD FOR DETERMINING WHEN AN INCOME TAX BENEFIT CAN BE RECOGNIZED, WHICH IS A HIGHER THRESHOLD THAN THE ONE IMPOSED FOR CLAIMING DEDUCTIONS ON INCOME TAX RETURNS. THE ADOPTION OF ASC 740 DID NOT HAVE ANY IMPACT ON THE SHAW CENTER'S FINANCIAL STATEMENTS. THE SHAW CENTER'S FEDERAL INFORMATION RETURN IS SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTE OF LIMITATIONS ON THE INFORMATION RETURN. IN GENERAL, THE FEDERAL INFORMATION RETURN HAS A THREE YEAR STATUTE OF LIMITATIONS. THE SHAW CENTER WOULD RECOGNIZE ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF THE INCOME TAX PROVISION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES - $299,733 |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES - $299,773 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE SHAW CENTER HAS TWO ORGANIZATIONAL MEMBERS, WHICH ARE THE DOUGLAS MANSHIP SR. THEATER COMPLEX, LLC AND LSU MUSEUM, LLC. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS MAY ELECT MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE SHAW CENTER BUDGET IS SUBJECT TO THE APPROVAL OF THE MEMBERS OF THE SHAW CENTER FOR THE ARTS, LLC, WHICH CURRENTLY INCLUDE THE DOUGLAS MANSHIP SR. THEATER COMPLEX, LLC AND LSU MUSEUM, LLC. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD WILL REVIEW AN ELECTRONIC COPY OF FORM 990 PRIOR TO ITS SUBMISSION TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EVERY MEMBER HAS TO COMPLETE AND SIGN A CONFLICT OF INTEREST POLICY QUESTIONNAIRE EACH YEAR AND DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | THERE WERE NO CHANGES TO THE OVERSIGHT OR SELECTION PROCESS DURING THE YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| DOUGLAS MANSHIP SR THEATER COMPLEX LLC | ||||||||||
| 100 NORTH STREET SUITE 900 | BATON ROUGE | LA | 70802 | 331026428 | PROMOTE PERFORMING ARTS | LA | N/A | 0 | ||
| LSU- SCHOOL OF ART & MUSEUM OF ART | ||||||||||
| 3796 NICHOLSON DRIVE | BATON ROUGE | LA | 70802 | 726000848 | PROMOTE EDUCATION | LA | N/A | 0 | 501(C)(3) | LINE 2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|
| DOUGLAS MANSHIP SR THEATER COMPLEX LLC | |
| J | LEASE AGREEMENT |
| BOARD OF SUPERVISORS OF LOUISIANA STATE UNIVERSITY | |
| J | LEASE AGREEMENT |