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Nonprofiteer
← THEATRE AT THE CENTER INC

Form 990 for tax year 2023

Filed by THEATRE AT THE CENTER INC.

Totals

Total revenue
$473,906
Total expenses
$597,139
Contributions and grants received
$17,557
Grants paid
$640
Program service revenue
$435,170
Investment income
$3,017
Other revenue
$18,162
Total assets, end of year
$272,163
Total liabilities, end of year
$48,436
Net assets or fund balances, end of year
$223,727
Program services expenses (Part IX)
$507,668
Management and general expenses
$89,471
Fundraising expenses
$0
Program service expenses (Part III)
$507,668

Program services were 85.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $17,557

  • 2a · Program service revenue: Ticket sales

    total $272,733 · related or exempt $272,733

  • 2b · Program service revenue: Leased Employee Revenue

    total $93,207 · excluded $93,207

  • 2c · Program service revenue: Theatre for Young Audiences

    total $69,230 · related or exempt $69,230

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $11,745

  • 6c · Rental income or loss

    real property $11,745 · personal property $0

  • 6d · Net rental income or loss

    total $11,745 · excluded $11,745

  • 7a · Gross sales of assets other than inventory

    other assets $3,017

  • 7c · Gain or loss

    securities $0 · other assets $3,017

  • 7d · Net gain or loss

    total $3,017 · excluded $3,017

  • 11a · Other revenue: Unclaimed Property

    total $6,417 · related or exempt $6,417

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $6,417

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $640 · program services $640

  • 7 · Other salaries and wages

    total $167,277 · program services $102,983 · management and general $64,294

  • 8 · Pension plan contributions

    total $6,329 · program services $3,737 · management and general $2,592

  • 9 · Other employee benefits

    total $32,087 · program services $24,715 · management and general $7,372

  • 10 · Payroll taxes

    total $12,088 · program services $7,482 · management and general $4,606

  • 11g · Fees: other

    total $188,984 · program services $187,582 · management and general $1,402 · fundraising $0

  • 12 · Advertising and promotion

    total $14,972 · program services $10,828 · management and general $4,144

  • 13 · Office expenses

    total $22,396 · program services $19,832 · management and general $2,564

  • 14 · Information technology

    total $609 · program services $75 · management and general $534

  • 16 · Occupancy

    total $122,767 · program services $122,767

  • 17 · Travel

    total $2,399 · program services $2,356 · management and general $43

  • 22 · Depreciation, depletion and amortization

    total $15,672 · program services $14,536 · management and general $1,136

  • 23 · Insurance

    total $4,745 · program services $4,745

  • 24a · Other expenses: Food Services

    total $3,910 · program services $3,782 · management and general $128

  • 24b · Other expenses: Supplies

    total $1,627 · program services $1,085 · management and general $542

  • 24c · Other expenses: Lease & Rental

    total $401 · program services $323 · management and general $78

  • 24d · Other expenses: Taxes

    total $183 · program services $147 · management and general $36

  • 24e · All other expenses

    total $53 · program services $53 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $0 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $200 · end of year $200

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $37,965 · end of year $49,126

  • 10a · Land, buildings and equipment: cost or other basis

    $235,457

  • 10b · Land, buildings and equipment: accumulated depreciation

    $170,082

  • 10c · Land, buildings and equipment, net

    beginning of year $81,047 · end of year $65,375

  • 11 · Investments: publicly traded securities

    beginning of year $0

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $0

  • 15 · Other assets

    beginning of year $157,662 · end of year $157,462

  • 17 · Accounts payable and accrued expenses

    beginning of year $14,384 · end of year $16,016

  • 18 · Grants payable

    beginning of year $0

  • 19 · Deferred revenue

    beginning of year $1,630,163 · end of year $32,420

  • 20 · Tax-exempt bond liabilities

    beginning of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year -$1,666,776 · end of year -$73,376

  • 28 · Net assets with donor restrictions

    beginning of year $299,103 · end of year $297,103

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

THE MISSION OF THEATRE AT THE CENTER, INC. IS TO BRING TO THE CENTER FOR VISUAL AND PERFORMING ARTS DISCIPLINES OF THE PERFORMING ARTS THAT ARE AT ONCE APPEALING, EDUCATIONAL, AND ACCESSIBLE TO THE ENTIRE COMMUNITY.

Activities or mission (Part I)

THEATRE AT THE CENTER, INC. IS THE PRESENTER OF THEATRICAL PRODUCTIONS, CONCERT SERIES, AND CHILDREN'S THEATRE.

  • MAIN STAGE - THEATRE AT THE CENTER, INC. (TATC) IS THE RESIDENT THEATRE COMPANY AT THE CENTER FOR VISUAL AND PERFORMING ARTS. PERFORMANCES ATTRACT AUDIENCES FROM NORTHWEST INDIANA AND CHICAGOLAND. SPECIAL EVENTS - MANY SPECIAL EVENTS INCLUDING MUSIC, COMEDY AND LIMITED RUN THEATRICAL WORKS ARE OFFERED THROUGHOUT THE YEAR. THESE EVENTS ALLOW FOR A GREATER REACH INTO THE COMMUNITY BY PROVIDING AN ALTERNATIVE TO TRADITIONAL THEATRICAL, LONGER SPAN TITLE RUNS. TATC PRESENTS 30-35 SPECIAL EVENTS ANNUALLY, PROVIDING PATRONS ACCESS TO LIVE STAGE PERFORMANCES. THEATRE FOR YOUNG AUDIENCES - OTHER TATC PROGRAMMING INCLUDES THEATRE FOR YOUNG AUDIENCES. THESE PRODUCTIONS ARE ANNUALLY PRESENTED TO THE PUBLIC AND SCHOOL GROUPS.

    Expenses $507,668 · Grants $640 · Revenue $348,380

As filed on the 2023 return.

Listed in Part VII

  • Donald P Fesko

    Vice President

    Total calculated
    $1,700,670
    From this org
    $0
    From related orgs
    $1,639,920
    Other
    $60,750
    Hours/week
    1 + 46 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,020,236 related
    Bonus
    $0 + $539,807 related
    Other
    $0 + $79,877 related
    Deferred
    $0 + $14,850 related
    Nontaxable benefits
    $0 + $45,900 related
    Filer's total
    $0 + $1,700,670 related

  • Frankie L Fesko

    President

    Total calculated
    $104,902
    From this org
    $0
    From related orgs
    $104,902
    Other
    $0
    Hours/week
    1 + 13 related

  • Gregg Ferlin

    Secretary/Treasurer

    Total calculated
    $852,699
    From this org
    $0
    From related orgs
    $810,647
    Other
    $42,052
    Hours/week
    1 + 45 related

    Schedule J breakdown matched by us

    Base
    $0 + $509,224 related
    Bonus
    $0 + $262,239 related
    Other
    $0 + $39,184 related
    Deferred
    $0 + $14,850 related
    Nontaxable benefits
    $0 + $27,202 related
    Filer's total
    $0 + $852,699 related

  • Marie Forszt

    Administrator

    Total calculated
    $422,685
    From this org
    $0
    From related orgs
    $376,043
    Other
    $46,642
    Hours/week
    1 + 42 related

    Schedule J breakdown matched by us

    Base
    $0 + $295,710 related
    Bonus
    $0 + $70,524 related
    Other
    $0 + $9,809 related
    Deferred
    $0 + $13,901 related
    Nontaxable benefits
    $0 + $32,741 related
    Filer's total
    $0 + $422,685 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 3 USED TO ESTABLISH COMPENSATION OF ORG. CEO/ADMINISTRATOR
THEATRE AT THE CENTER, INC. FOLLOWS ITS PARENT, (POWERS HEALTH), COMPENSATION POLICIES. THE POWERS HEALTH BOARD HAS ADOPTED EXECUTIVE AND BOARD OF DIRECTORS COMPENSATION PHILOSOPHY AND REASONABLENESS STANDARDS. THIS IS TO ASCERTAIN THAT THESE STANDARDS ARE ADHERED TO. THEIR PROCESS FOR COLLECTING AND ASSEMBLING MARKET DATA IS CONSISTENT WITH THE REBUTTABLE PRESUMPTION CHECKLIST AND GUIDELINES ALONG WITH FAIR MARKET VALUE USED BY THE IRS IN CONDUCTING EXECUTIVE COMPENSATION REVIEWS AS WELL AS CONTEMPORARY COMPENSATION PRACTICES. ALL MARKET DATA IS ASSEMBLED FROM REPUTABLE COMMERCIALLY AVAILABLE SURVEYS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • COMMUNITY RESOURCES INC

    C Corporation · MGMT SERVICES · IN · 0% owned · share of income $0 · share of assets $0 · controlled entity

    Directly controlled by CFNI

  • COMMUNITY HEALTHCARE PARTNERS LLC

    C Corporation · CLINICAL INTG · IN · 0% owned · share of income $0 · share of assets $0 · controlled entity

    Directly controlled by CFNI

  • COMMUNITY MEDICAL & PROFESSIONAL CENTER

    C Corporation · CONDO ASSOC · IN · 0% owned · share of income $0 · share of assets $0 · controlled entity

    Directly controlled by CFNI

Provenance

Return type
form_990
Tax year
2023
Filed
15 May 2025
IRS schema version
2023v6.0
Source object
202521359349312467

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