WANG THEATRE INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- WANG THEATRE INC (EIN 04-3317597)
- Tax period
- 2011-06-01 to 2012-05-31
- Filed
- 2013-03-29
- IRS object ID
- 201340889349300119
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-03-29T11:00:49-05:00 | Timestamp |
| Tax Period End Date | 2012-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043077056 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOODY FAMIGLIETTI & ANDRONICO LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 HIGHWOOD DRIVE | AddressLine1 |
| City | TEWKSBURY | City |
| State | MA | State |
| ZIP Code | 01876 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043317597 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WANG THEATRE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WANG | NameControl |
| Phone | 6174829393 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 270 TREMONT STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02116 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOSIAH A SPAULDING JR | Name |
| Title | PRESIDENT & CEO | Title |
| Phone | 6174829393 | Phone |
| Date Signed | 2013-03-27 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOYCE RIPIANZI | Name |
| PTIN | P00548581 | PTIN |
| Phone | 9785575300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOSIAH A SPAULDING JR | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 270 TREMONT STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02116 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2893537 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.CITICENTER.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1996 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | VENUE FOR ARTS PROGRAMMING AND THE PRESERVATION OF THE HISTORIC WANG THEATRE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 370 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 2066486 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 177260 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 817081 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1917310 | OtherRevenuePriorYear |
| Other Revenue Current Year | 2076456 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2094570 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2893537 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 197122 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 403529 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2292016 | OtherExpensePriorYear |
| Other Expenses Current Year | 2494234 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2489138 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2897763 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -394568 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -4226 | RevenuesLessExpensesCY |
| Total Assets BOY | 10222577 | TotalAssetsBOY |
| Total Assets EOY | 10893708 | TotalAssetsEOY |
| Total Liabilities BOY | 2076358 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2751715 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 8146219 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 8141993 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | ARTS PROGRAMMING FOR THE GENERAL PUBLIC: THE METROPOLITAN THEATRE, RENAMED THE WANG THEATRE IN 1983, REMAINS A PROMINENT BOSTON LANDMARK. THE VENUE HOSTED RECORD-BREAKING PERFORMANCES OF THE RADIO CITY CHRISTMAS SPECTACULAR IN 2004 AND 2006, AND PRIOR TO THAT THE THEATRE BROKE BOX OFFICE RECORDS WITH MUSICALS SUCH AS LES MISERABLES AND THE PHANTOM OF THE OPERA, AND HAS PRESENTED PRODUCTIONS SUCH AS RIVERDANCE-THE SHOW, THE KIROV BALLET, ALVIN AILEY AMERICAN DANCE THEATRE, WHITNEY HOUSTON, HARRY CONNICK JR., DAVE MATTHEWS, AND LADY GAGA. ADDITIONALLY, THE THEATRE HAS VENTURED INTO NEW AREAS OF PROGRAMMING, INCLUDING THE FAMILY SHOWS ARTHUR'S LIVE ADVENTURE AND BLUES CLUES LIVE!, NON-TRADITIONAL THEATRICAL EVENTS SUCH AS BURN THE FLOOR AND THE NORTH AMERICAN PREMIERE OF BLAST!, AS WELL AS PRODUCING THE POPULAR HOLIDAY PRODUCTION OF WHITE CHRISTMAS. THE WANG THEATRE IS ONE OF THE NATION'S FOREMOST NON-PROFIT PERFORMING ARTS INSTITUTIONS HONORING ALL ASPECTS OF PERFORMING ARTS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2646393 | Expense |
| Revenue | 817081 | Revenue |
| Description | THE WANG THEATRE HOSTS AN IMPRESSIVE ARRAY OF WORLD-CLASS BROADWAY, THEATER,MUSIC, DANCE, COMEDY, OPERA AND FILM. OUR BROADBASED PROGRAMMING OFFERS SOMETHING FOR EVERYONE. THE VENUE HAS HOSTED RECORD-BREAKING PERFORMANCES OF RADIO CITY CHRISTMAS SPECTACULAR, THE COLOR PURPLE, ALVEN AILEY AMERICAN DANCE THEATER, VAN MORRISON, CELTIC THUNDER, FRANKIE VALLI, BOB DYLAN, DIANA ROSS, LADY GAGA'S NORTH AMERICAN TOUR PREMIERE, KATHY GRIFFIN, CHELSEA HANDLER, AND NPR'S WAIT, WAIT, DON'T TELL ME! THE WANG THEATRE IS ONE OF THE NATIONS FOREMOST NON-PROFIT PERFORMING ARTS INSTITUTIONS HONORING ALL ASPECTS OF THE PERFORMING ARTS. | Description |
| Total Program Service Expense | 2646393 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 3 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 370 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 1 | InvestmentInJointVenture |
| Written Policy Or Procedure | 1 | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JOHN F PERKINS CFO | NamePerson |
| Telephone Number | 6174829393 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 270 TREMONT STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02116 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| SCOTT SPERLING | ||||||
| CHAIRMAN/DIRECTOR | 1.00 | X | X | 0 | 0 | 0 |
| DAVID GOEL | ||||||
| VICE-CHAIR/DIRECTOR | 1.00 | X | X | 0 | 0 | 0 |
| JEFFERY MCCORMICK | ||||||
| VICE-CHAIR/DIRECTOR | 1.00 | X | X | 0 | 0 | 0 |
| ELLIOT SURKIN | ||||||
| CLERK/DIRECTOR | 1.00 | X | X | 0 | 0 | 0 |
| MICHAEL WYZGA | ||||||
| TREASURER/DIRECTOR | 1.00 | X | X | 0 | 0 | 0 |
| JOSIAH A SPAULDING JR | ||||||
| PRESIDENT & CEO | 40.00 | X | 0 | 431124 | 51788 | |
| JOHN F PERKINS | ||||||
| CFO | 40.00 | X | 0 | 114596 | 19888 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 545720 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 71676 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| WILSON BUTLER ARCHITECTS INC | |||||
| 195 STATE STREET | BOSTON | MA | 02109 | ARCHITECTURAL | 190166 |
| WCI CORPORATION | |||||
| PO BOX 300187 | BOSTON | MA | 02130 | HVAC CONTRACTOR | 187643 |
| CLEANCO MAINTENANCE CORP | |||||
| 318 BEAR HILL ROAD SUITE 8 | WALTHAM | MA | 02451 | FACILITY CLEANING | 180399 |
| SIEMENS INDUSTRY INC | |||||
| PO BOX 2134 | CAROL STREAM | IL | 60132 | HVAC CONTRACTOR | 149063 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| THEATRE OPERATIONS | 711110 | 645453 | 645453 |
| THEATRE RENTAL/FUCTION | 711110 | 171628 | 171628 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 817081 | TotalProgramServiceRevenue |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|
| MANAGEMENT FEE INCOME | 900099 | 2066486 | 2066486 | |
| CONCESSION INCOME | 722210 | 9970 | $9,970 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 2076456 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2893537 | TotalRevenueColumn |
| Related Or Exempt Function Income | 817081 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 2066486 | UnrelatedBusinessRevenue |
| Exclusion | $9,970 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 287888 | Total |
| Program Services | 287888 | ProgramServices |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9341 | Total |
| Program Services | 9341 | ProgramServices |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 74011 | Total |
| Program Services | 74011 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32289 | Total |
| Program Services | 32289 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 139 | Total |
| Management And General | 139 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16157 | Total |
| Management And General | 16157 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15047 | Total |
| Program Services | 6986 | ProgramServices |
| Management And General | 8061 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 709 | Total |
| Management And General | 709 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1567 | Total |
| Program Services | 1567 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 117001 | Total |
| Program Services | 117001 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 821122 | Total |
| Program Services | 821122 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 138604 | Total |
| Program Services | 138604 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| THEATRE OPERATIONS | 559535 | 559535 | |
| MAINTENACE CONTRACTS | 321552 | 321552 | |
| MANAGEMENT FEE | 239709 | 14740 | 224969 |
| REAL ESTATE TAXES | 189658 | 189658 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73434 | Total |
| Program Services | 72099 | ProgramServices |
| Management And General | 1335 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2897763 | Total |
| Program Services | 2646393 | ProgramServices |
| Management And General | 251370 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 874 | BOY |
| EOY | 172464 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 68491 | BOY |
| EOY | 360965 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11696 | BOY |
| EOY | 23953 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 28226659 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 17890333 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10141516 | BOY |
| EOY | 10336326 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10222577 | BOY |
| EOY | 10893708 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 732040 | BOY |
| EOY | 520258 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1344318 | BOY |
| EOY | 2231457 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2076358 | BOY |
| EOY | 2751715 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8146219 | BOY |
| EOY | 8141993 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8146219 | BOY |
| EOY | 8141993 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10222577 | BOY |
| EOY | 10893708 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -4226 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type1 | X | SupportingOrg509a3Type1 |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | 0 | ContribByControllingIndividual |
| Contribution By Related Party | 0 | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | 0 | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WANG CENTER FOR THE PERFORMING ARTS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510197209 | EIN |
| Type Of Organization | 7 | TypeOfOrganization |
| Listed In Governing Doc | 1 | ListedInGoverningDoc |
| Supported Organization Notified | 1 | SupportedOrganizationNotified |
| Organized In US | 1 | OrganizedInUS |
| Amount | $239,709 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 1 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 239709 | SumOfAmounts |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 26394094 | OtherCostOrOtherBasis |
| Depreciation | 17186415 | Depreciation |
| Book Value | 9207679 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1061484 | OtherCostOrOtherBasis |
| Depreciation | 655725 | Depreciation |
| Book Value | 405759 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 771081 | OtherCostOrOtherBasis |
| Depreciation | 48193 | Depreciation |
| Book Value | 722888 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 10336326 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DUE TO RELATED PARTIES | Description |
| Amount | $2,231,457 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2231457 | TotalOfAmounts |
| Total Revenue | 2893537 | TotalRevenue |
| Total Expenses | 2897763 | TotalExpenses |
| Excess Or Deficit For Year | -4226 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | -4226 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2893537 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 2893537 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2893537 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2897763 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2897763 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2897763 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| Explanation | THE WANG CENTER FOR THE PERFORMING ARTS, INC. D/B/A CITI PERFORMING ARTS CENTER ("CENTER") AND ITS SUBSIDIARIES, WITH THE EXCEPTION OF WANG THEATRE PRESENTS, INC., ARE NOT-FOR-PROFIT ORGANIZATIONS AS DESCRIBED UNDER INTERNAL REVENUE CODE (THE "CODE") SECTION 501(C)(3), ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE CODE SECTION 501(A) AND ARE ALSO EXEMPT FROM PRIVATE FOUNDATION STATUS UNDER IRC SECTIONS 509(A)(1) AND 509(A)(3), RESPECTIVELY. WANG THEATRE PRESENTS, INC. IS ORGANIZED UNDER THE PROVISIONS OF SUBCHAPTER C OF THE CODE, THEREFORE, ITS EARNINGS ARE SUBJECT TO FEDERAL AND STATE INCOME TAXES AT APPLICABLE RATES. THE CENTER HAS IMPLEMENTED THE GUIDANCE FOR INCOME TAXES IN ACCORDANCE WITH ASC TOPIC 740, AS IT RELATES TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH CLARIFIES THE TREATMENT OF THE CENTER'S POSITION OF ACCOUNTING FOR INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS. THE GUIDANCE ALSO PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN THE TAX RETURN. IN ADDITION, IT PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE CENTER HAS NO UNCERTAIN TAX POSITIONS AT MAY 31, 2012 AND 2011. WITH FEW EXCEPTIONS, THE CENTER IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2009. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN INCOME TAX EXPENSE. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JOSIAH A SPAULDING JR | NamePerson |
| Base Compensation Filing Org | 0 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 412000 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 10021 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 9103 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 8480 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 43308 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 0 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 482912 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 3 | ReturnReference |
| Explanation | THE OFFICERS ARE COMPENSATED BY THE WANG CENTER FOR THE PERFORMING ARTS, INC. ("CENTER"), A CONTROLLING ORGANIZATION. THE COMPENSATION COMMITTEE WHICH CONSISTS OF THE OFFICERS OF THE BOARD PERIODICALLY ASSEMBLES AND EVALUATES COMPARABILITY DATA IN ORDER TO DETERMINE THE COMPETITIVENESS OF THE TOTAL COMPENSATION PAID TO THE OFFICERS. THE COMMITTEE MAINTAINS CONTEMPORANEOUS DOCUMENTATION OF ITS DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS FOR THE CEO AND OTHER OFFICERS OF THE CENTER. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE GOVERNANCE COMMITTEE CHAIR REVIEWS THE FORM 990 DISCLOSURES FOR ACCURACY AND FOR COMPLIANCE WITH IRS AND ORGANIZATIONAL POLICIES, PRIOR TO THE FORM 990 BEING FILED. IN ADDITION, THE FINANCE COMMITTEE REVIEWS THE FORM 990 PRIOR TO FILING. A FINAL COPY OF THE FORM 990 IS DISTRIBUTED TO THE FULL BOARD BEFORE IT IS FILED WITH THE IRS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, OVERSEER OR PRINCIPAL OFFICER OF THE CENTER ANNUALLY SIGNS A STATEMENT REGARDING CONFLICTS OF INTEREST IN FORM SATISFACTORY TO THE BOARD. SUCH STATEMENTS WITHOUT LIMITATIONS: 1. AFFIRM THAT THE PERSON HAS RECEIVED A COPY OF THIS CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY AND AGREES TO COMPLY WITH IT; AND 2. DISCLOSURE TO THE BOARD: A. THE NAME OF EACH ENTITY, FOR-PROFIT AND NON-PROFIT, (OTHER THAN THE CENTER OR ANY CHARITABLE ORGANIZATIONS OWNED OR CONTROLLED, DIRECTLY OR INDIRECTLY, BY THE CENTER) WHICH THE PERSON SERVES AS AN OFFICER, DIRECTOR, TRUSTEE, MANAGER, GENERAL PARTNER OR EMPLOYEE AND THE PERSONS POSITION AT EACH SUCH ENTITY; B. WHETHER THE PERSON (OR ANY FAMILY MEMBER, OTHER INDIVIDUALS OR ENTITY DEEMED AN "INSIDER" BY VIRTUE OF A RELATIONSHIP WITH THE PERSON) HAS, AT SUCH TIME, A CONFLICT OF INTEREST; AND C. ALL MATERIAL FACTS RELATING TO ANY SUCH CONFLICT OF INTEREST. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART VII, SECTION A: | JOSIAH A. SPAULDING, JR. WAS COMPENSATED FOR SERVICES PROVIDED TO THE WANG CENTER FOR THE PERFORMING ARTS, INC. AND AFFILIATES AS PRESIDENT AND CEO. JOSIAH WORKED AN AVERAGE OF 40 HOURS PER WEEK IN THIS POSITION. JOHN F. PERKINS WAS COMPENSATED FOR SERVICES PROVIDED TO THE WANG CENTER FOR THE PERFORMING ARTS, INC. AND AFFILIATES AS CFO. JOHN WORKED AN AVERAGE OF 40 HOURS PER WEEK IN THIS POSITION. | OFFICER COMPENSATION |
| FORM 990; PART X; LINES 15 & 25 AND PART I; LINES 20 & 21 | THE ORGANIZATION HAS RECLASSIFIED AMOUNTS DUE TO RELATED PARTIES FROM OTHER ASSETS TO OTHER LIABILITIES ON THE MAY 31, 2011 BALANCE SHEET TO REFLECT THE CLASSIFICATION USED ON THE MAY 31, 2012 BALANCE SHEET PRESENTATION. | RECLASSIFICATION |
| FORM 990; PART XII; LINE 2C | THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OVER THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. | AUDIT OVERSIGHT |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| THE WANG CENTER FOR THE PERFORMING ARTS INC | |||||||||||
| 270 TREMONT STREET | BOSTON | MA | 02116 | 510197209 | ARTS AND EDUCATION PROGRAMMING | MA | 501(C)3 | LINE 7 | N/A | 0 | |
| TREMONT THEATRE INC | |||||||||||
| 270 TREMONT STREET | BOSTON | MA | 02116 | 043317590 | ARTS PROGRAMMING | MA | 501(C)3 | LINE 11A, I | 0 | THE WANG CENTER FOR THE PERFORMING ARTS INC | |
| WANG CENTER PRODUCTIONS INC | |||||||||||
| 270 TREMONT STREET | BOSTON | MA | 02116 | 043317595 | ARTS PROGRAMMING | MA | 501(C)3 | LINE 11A, I | 0 | THE WANG CENTER FOR THE PERFORMING ARTS INC | |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WANG THEATRE PRESENTS INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 270 TREMONT STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02116 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263055454 | EIN |
| Primary Activity | ARTS PROGRAMMING | PrimaryActivity |
| Legal Domicile State | MA | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WANG CENTER FOR THE PERFORMING ARTS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C | TypeOfEntity |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WANG CENTER FPR THE PERFORMING ARTS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | L | TransactionType |
| Amount Involved | 239709 | AmountInvolved |
| Method Of Amt Determination | FAIR MARKET VALUE | MethodOfAmtDetermination |