BCT MANAGEMENT INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: BCT MANAGEMENT INC (EIN 35-2146138)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-07-18
IRS object ID: 202402009349301600
Schema version: 2023v5.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-07-18T12:55:18-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	351178661	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BLUE & CO LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	813 WEST SECOND STREET	AddressLine1Txt
City	SEYMOUR	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47274	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	352146138	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BCT MANAGEMENT INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BCTM	BusinessNameControlTxt
Phone	8123233020	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	114 E KIRKWOOD AVE	AddressLine1Txt
City	BLOOMINGTON	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47408	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEVE VERSAW	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	8123233020	PhoneNum
Signature	2024-07-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	STEVE	PersonFirstNm
Person Last	VERSAW	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KANDY L WISCHMEIER CPA	PreparerPersonNm
PTIN	P00118327	PTIN
Phone	8125228416	PhoneNum
Preparation	2024-07-15	PreparationDt

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	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	STEVE VERSAW	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	114 E KIRKWOOD AVE	AddressLine1Txt
City	BLOOMINGTON	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47408	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,023,378	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BUSKIRKCHUMLEY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2001	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	OPERATE A THEATER FOR COMMUNITY BENEFIT.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	70	TotalEmployeeCnt
Total Volunteers	81	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$575,122	PYContributionsGrantsAmt
CY Contributions Grants	$265,323	CYContributionsGrantsAmt
PY Program Service Revenue	$583,125	PYProgramServiceRevenueAmt
CY Program Service Revenue	$619,488	CYProgramServiceRevenueAmt
PY Investment Income	$136	PYInvestmentIncomeAmt
CY Investment Income	$281	CYInvestmentIncomeAmt
PY Other Revenue	$79,992	PYOtherRevenueAmt
CY Other Revenue	$106,230	CYOtherRevenueAmt
PY Total Revenue	$1,238,375	PYTotalRevenueAmt
CY Total Revenue	$991,322	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$5,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$763,497	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$699,621	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$83,965	CYTotalFundraisingExpenseAmt
PY Other Expenses	$607,232	PYOtherExpensesAmt
CY Other Expenses	$411,387	CYOtherExpensesAmt
PY Total Expenses	$1,370,729	PYTotalExpensesAmt
CY Total Expenses	$1,116,008	CYTotalExpensesAmt
PY Revenues Less Expenses	-$132,354	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$124,686	CYRevenuesLessExpensesAmt
Total Assets BOY	$938,688	TotalAssetsBOYAmt
Total Assets EOY	$463,466	TotalAssetsEOYAmt
Total Liabilities BOY	$482,339	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$128,713	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$456,349	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$334,753	NetAssetsOrFundBalancesEOYAmt
Mission	TO DEVELOP THE BUSKIRK-CHUMLEY THEATER AS A HIGH QUALITY AND WIDELY ACCESSIBLE COMMUNITY RESOURCE AND PERFORMANCE VENUE, OPERATED IN A FISCALLY RESPONSIBLE MANNER.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$842,064	ExpenseAmt
Grant	$5,000	GrantAmt
Revenue	$725,718	RevenueAmt
Desc	IN ACCORDANCE WITH A CONTRACT WITH THE CITY OF BLOOMINGTON, THE ORGANIZATION IS TO DEVELOP, MANAGE, FUND AND PROMOTE THE BUSKIRK-CHUMLEY THEATER IN BLOOMINGTON, INDIANA. DAYS OF USAGE 171 INCLUDING 121 PUBLIC EVENTS, 25 REHEARSAL/TECH USAGES AND 25 PRIVATE EVENTS.TOTAL EVENT ATTENDANCE: 40,348TOTAL ARTISTS SERVED: 1,810	Desc
Total Program Service Expenses	$842,064	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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	Yes (1)	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	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	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	0	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	24	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	70	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	13	GoverningBodyVotingMembersCnt
Independent Voting Member	12	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	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	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	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
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	8123233020	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	114 E KIRKWOOD AVE	AddressLine1Txt
City	BLOOMINGTON	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47408	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
AUDREY MCCLUSKEY
DIRECTOR	4.00	Yes (X)	$0	$0	$0
BRENT MOLNAR
DIRECTOR	4.00	Yes (X)	$0	$0	$0
KATHLEEN COOK
DIRECTOR	4.00	Yes (X)	$0	$0	$0
PABLO FUENTES
DIRECTOR	4.00	Yes (X)	$0	$0	$0
SCOTT BURGINS
DIRECTOR	4.00	Yes (X)	$0	$0	$0
WILLIAM MORRIS
DIRECTOR	4.00	Yes (X)	$0	$0	$0
LOREN WOOD
DIRECTOR	4.00	Yes (X)	$0	$0	$0
HOLLY WARREN
DIRECTOR	4.00	Yes (X)	$0	$0	$0
ERICK GJERDINGEN
PRESIDENT	5.00	Yes (X)	$0	$0	$0	Yes (X)
DREW BRATTON
VICE PRESIDENT	5.00	Yes (X)	$0	$0	$0	Yes (X)
DANIEL CATES
TREASURER	7.00	Yes (X)	$0	$0	$0	Yes (X)
NICHOLAS KAPPAS
SECRETARY	5.00	Yes (X)	$0	$0	$0	Yes (X)
BRAD SCHIESSER
EXECUTIVE DIRECTOR - PART	40.00		$38,942	$0	$0	Yes (X)
STEVE VERSAW
EXECUTIVE DIRECTOR - PART	40.00		$28,662	$0	$0	Yes (X)
SARA LAUGHLIN
EXECUTIVE DIRECTOR - PART	40.00		$5,769	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$73,373	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
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$100,000	GovernmentGrantsAmt
All Other Contributions	$165,323	AllOtherContributionsAmt
Noncash Contributions	$14,976	NoncashContributionsAmt
Total Contributions	$265,323	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RENTAL INCOME	900099	$234,581	$234,581
PERFORMANCE REVENUE	900099	$212,475	$212,475
OTHER CUSTOMER CHARGES	900099	$172,432	$172,432

Field	Value	IRS element (for citing)
Total Program Service Revenue	$619,488	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$281	TotalRevenueColumnAmt
Exclusion	$281	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$117,994	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$32,056	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$85,938	TotalRevenueColumnAmt
Related Or Exempt Func Income	$85,938	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Business	900099	BusinessCd
Total Revenue Column	$20,292	TotalRevenueColumnAmt
Related Or Exempt Func Income	$20,292	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$20,292	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$991,322	TotalRevenueColumnAmt
Related Or Exempt Func Income	$725,718	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$281	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$5,000	TotalAmt
Program Services	$5,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$73,373	TotalAmt
Program Services	$50,443	ProgramServicesAmt
Management And General	$16,144	ManagementAndGeneralAmt
Fundraising	$6,786	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$520,207	TotalAmt
Program Services	$357,638	ProgramServicesAmt
Management And General	$114,458	ManagementAndGeneralAmt
Fundraising	$48,111	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$59,777	TotalAmt
Program Services	$41,097	ProgramServicesAmt
Management And General	$13,152	ManagementAndGeneralAmt
Fundraising	$5,528	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$46,264	TotalAmt
Program Services	$31,806	ProgramServicesAmt
Management And General	$10,179	ManagementAndGeneralAmt
Fundraising	$4,279	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$9,741	TotalAmt
Management And General	$9,741	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$24,936	TotalAmt
Program Services	$11,222	ProgramServicesAmt
Management And General	$2,493	ManagementAndGeneralAmt
Fundraising	$11,221	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,438	TotalAmt
Program Services	$8,707	ProgramServicesAmt
Management And General	$3,109	ManagementAndGeneralAmt
Fundraising	$622	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$43,713	TotalAmt
Program Services	$39,341	ProgramServicesAmt
Management And General	$2,186	ManagementAndGeneralAmt
Fundraising	$2,186	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$4,648	TotalAmt
Program Services	$233	ProgramServicesAmt
Management And General	$4,183	ManagementAndGeneralAmt
Fundraising	$232	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$18,724	TotalAmt
Program Services	$13,107	ProgramServicesAmt
Management And General	$4,681	ManagementAndGeneralAmt
Fundraising	$936	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
PROGRAM EXPENSE	$225,601	$225,601
REPAIRS AND MAINTENANCE	$32,220	$30,176	$2,044	$0
BANK FEES	$27,921	$19,545	$6,980	$1,396
MISCELLANEOUS	$11,445	$8,148	$629	$2,668

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,116,008	TotalAmt
Program Services	$842,064	ProgramServicesAmt
Management And General	$189,979	ManagementAndGeneralAmt
Fundraising	$83,965	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$870,387	BOYAmt
EOY	$390,429	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$24,563	BOYAmt
EOY	$37,978	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$10,500	BOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$46,900	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$25,310	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$26,238	BOYAmt
EOY	$21,590	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$7,000	BOYAmt
EOY	$13,469	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$938,688	BOYAmt
EOY	$463,466	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$27,294	BOYAmt
EOY	$22,151	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$455,045	BOYAmt
EOY	$106,562	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$482,339	BOYAmt
EOY	$128,713	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	$272,620	BOYAmt
EOY	$258,633	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$183,729	BOYAmt
EOY	$76,120	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$456,349	BOYAmt
EOY	$334,753	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$938,688	BOYAmt
EOY	$463,466	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$124,686	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$3,090	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$263,067	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$312,309	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$827,619	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$575,122	CurrentTaxYearMinus1YearAmt
Current Tax Year	$265,323	CurrentTaxYearAmt
Total	$2,243,440	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$798,916	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$252,525	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$435,818	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$690,251	CurrentTaxYearMinus1YearAmt
Current Tax Year	$757,774	CurrentTaxYearAmt
Total	$2,935,284	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,061,983	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$564,834	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,263,437	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,265,373	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,023,097	CurrentTaxYearAmt
Total	$5,178,724	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$5,178,724	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$382	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$177	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$88	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$136	CurrentTaxYearMinus1YearAmt
Current Tax Year	$281	CurrentTaxYearAmt
Total	$1,064	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$382	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$177	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$88	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$136	CurrentTaxYearMinus1YearAmt
Current Tax Year	$281	CurrentTaxYearAmt
Total	$1,064	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,062,365	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$565,011	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,263,525	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,265,509	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,023,378	CurrentTaxYearAmt
Total	$5,179,788	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99980	PublicSupportCY509Pct
Public Support PY509	0.99980	PublicSupportPY509Pct
Investment Income CY	0.00020	InvestmentIncomeCYPct
Investment Income PY	0.00020	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$0	BeginningYearBalanceAmt
Contributions	$54,030	ContributionsAmt
Investment Earnings Or Losses	$3,090	InvestmentEarningsOrLossesAmt
End Year Balance	$57,120	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$46,900	OtherCostOrOtherBasisAmt
Depreciation	$25,310	DepreciationAmt
Book Value	$21,590	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$21,590	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART V, LINE 4:

THIS FUND HAS BEEN ESTABLISHED TO SUPPORT GENERAL OPERATIONS.

PART X, LINE 2:

THE BCT MANAGEMENT, INC. IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ORGANIZATION IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD TREASURER, ALONG WITH THE EXECUTIVE DIRECTOR, REVIEW THE FORM 990 BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS MONITOR COMPLIANCE OF EACH OTHER.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION IS SET BY THE BOARD OF DIRECTORS BASED UPON RECOMMENDATIONS OF THE EXECUTIVE DIRECTOR. APPROXIMATELY EVERY FIVE YEARS COMPARABLE DATA OF OTHER ART ORGANIZATIONS IN THE VICINITY ARE OBTAINED AND COMPARED
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE OFFICE DURING NORMAL BUSINESS HOURS.
FORM 990, PART XI, LINE 9:	CHANGE IN VALUE OF ENDOWMENTS 3,090.
FORM 990, PART VI, SECTION B, LINE 11A	THERE WAS NO CHANGE IN THE CURRENT YEAR IN THE PROCESS OF REVIEWING THE 990 PRIOR TO FILING.