Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $66,055

• 1e · Government grants (contributions)

  $1,337,000

• 1f · All other contributions, gifts and grants

  $515,986

• 1g · Noncash contributions included above

  $12,400

• 2a · Program service revenue: TICKET SALES

  total $14,609,656 · related or exempt $14,609,656

• 2b · Program service revenue: VENUE MANAGEMENT

  total $1,306,215 · related or exempt $1,306,215

• 2c · Program service revenue: PROMOTER CHARGES

  total $182,957 · related or exempt $182,957

• 3 · Investment income

  total $339,121 · excluded $339,121

• 6a · Gross rents

  real property $269,039

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $269,039

• 6d · Net rental income or loss

  total $269,039 · excluded $269,039

• 8a · Fundraising events: gross income

  $32,345

• 8a · Fundraising events: contributions included on line 1c

  $66,055

• 8b · Fundraising events: direct expenses

  $32,345

• 8c · Net income from fundraising events

  total $0

• 10a · Gross sales of inventory

  $961,397

• 10b · Cost of goods sold

  $216,676

• 10c · Net income from sales of inventory

  total $744,721 · related or exempt $744,721

• 11a · Other revenue: FAIR GAMING

  total $102,111 · related or exempt $102,111

• 11b · Other revenue: OTHER INCOME

  total $36,963 · related or exempt $36,963

• 11e · Other revenue, total

  $139,074

Functional expenses

Part IX, the statement of functional expenses.

• 5 · Compensation of officers, directors and key employees

  total $551,009 · program services $419,153 · management and general $114,929 · fundraising $16,927

• 7 · Other salaries and wages

  total $2,186,794 · program services $1,667,920 · management and general $448,883 · fundraising $69,991

• 8 · Pension plan contributions

  total $19,018 · program services $14,008 · management and general $4,718 · fundraising $292

• 9 · Other employee benefits

  total $184,212 · program services $135,685 · management and general $45,696 · fundraising $2,831

• 10 · Payroll taxes

  total $213,332 · program services $157,135 · management and general $52,920 · fundraising $3,277

• 11b · Fees: legal

  total $15,809 · program services $11,076 · management and general $4,431 · fundraising $302

• 11c · Fees: accounting

  total $14,960 · program services $10,481 · management and general $4,193 · fundraising $286

• 11d · Fees: lobbying

  total $111,000 · program services $77,766 · management and general $31,110 · fundraising $2,124

• 11g · Fees: other

  total $11,988,352 · program services $11,815,773 · management and general $165,055 · fundraising $7,524

• 12 · Advertising and promotion

  total $771,748 · program services $764,030 · management and general $7,403 · fundraising $315

• 13 · Office expenses

  total $54,372 · program services $37,840 · management and general $16,086 · fundraising $446

• 16 · Occupancy

  total $231,046 · program services $148,042 · management and general $83,004

• 17 · Travel

  total $78,478 · program services $74,758 · management and general $2,591 · fundraising $1,129

• 20 · Interest

  total $9,911 · program services $8,162 · fundraising $1,749

• 22 · Depreciation, depletion and amortization

  total $362,024 · program services $279,840 · management and general $75,353 · fundraising $6,831

• 23 · Insurance

  total $217,573 · program services $162,187 · management and general $55,386

• 24a · Other expenses: REPAIRS AND MAINTENANCE

  total $251,658 · program services $197,093 · management and general $43,670 · fundraising $10,895

• 24b · Other expenses: CREDIT CARD AND BANK FE

  total $220,479 · program services $211,843 · management and general $8,571 · fundraising $65

• 24c · Other expenses: OTHER

  total $107,633 · program services $103,150 · management and general $4,408 · fundraising $75

• 24d · Other expenses: CATERING/ ENTERTAINING

  total $103,165 · program services $98,173 · management and general $2,845 · fundraising $2,147

• 24e · All other expenses

  total $58,641 · program services $58,641

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,392,982 · end of year $1,476,373

• 2 · Savings and temporary cash investments

  beginning of year $9,043,630 · end of year $4,476,134

• 3 · Pledges and grants receivable

  end of year $1,231,646

• 4 · Accounts receivable

  beginning of year $206,562 · end of year $95,467

• 8 · Inventories for sale or use

  beginning of year $6,885 · end of year $13,657

• 9 · Prepaid expenses and deferred charges

  beginning of year $249,135 · end of year $260,807

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

  $9,914,737

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

  $3,700,931

• 10c · Land, buildings and equipment, net

  beginning of year $2,056,854 · end of year $6,213,806

• 15 · Other assets

  beginning of year $0 · end of year $11,975

• 17 · Accounts payable and accrued expenses

  beginning of year $961,935 · end of year $1,181,832

• 19 · Deferred revenue

  beginning of year $5,293,359 · end of year $4,098,059

• 23 · Secured mortgages and notes payable

  beginning of year $203,240 · end of year $153,788

• 25 · Other liabilities

  beginning of year $0 · end of year $90,062

• 27 · Net assets without donor restrictions

  beginning of year $6,487,514 · end of year $8,236,124

• 28 · Net assets with donor restrictions

  beginning of year $10,000 · end of year $20,000

The filer's explanations (Part III)

PART I, LINE 3

THE BOARD REVIEWS AND APPROVES THE EXECUTIVE DIRECTORS SALARY AND COMPENSATION FOR EACH PERIOD IN WHICH AN INCREASE IS GIVEN.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• RBTL PROPERTIES LLC

  LEASE MANAGEMENT · DE · income $288,448 · assets $2,591,242

  Directly controlled by ROCHESTER BROADWAY THEATRE LEAGUE INC