2024-11-13T10:50:27-05:00 2023-12-31 141592927 KARP ACKERMAN SMALL & HOGAN CPAS PC ONE HUDSON CITY CENTER SUITE 1 EAST HUDSON NY 125342340 990 2023-01-01 141569048 MAC-HAYDN THEATRE INC MAC- 5183929292 PO BOX 204 CHATHAM NY 12037 PAUL COLARUSSO PRESIDENT 5183929292 2024-11-12 true STEPHANIE A FIRST P00967483 5188287618 2024-11-12 2023 2024-10-15 13:58:12Z PAUL COLARUSSO 1332294 false X WWW.MACHAYDNTHEATRE.ORG X 1999 NY THE MAC-HAYDN THEATRE PRESENTS INNOVATIVE, DIVERSE AND PROFESSIONAL MUSICAL THEATER PRODUCTIONS TO THE RESIDENTS OF COLUMBIA COUNTY AND BEYOND. THE ORGANIZATION AIMS TO CULTIVATE YOUNG TALENT TO TRAIN FOR CAREERS IN THEATER AND PROVIDE A SUPPORTIVE ENVIRONMENT FOR THE CREATION OF NEW MUSICAL THEATER WORKS. 7 7 90 29236 3802 490116 320589 671168 982007 114 462 22067 29236 1183465 1332294 0 0 764671 598783 0 13672 697912 757839 1462583 1356622 -279118 -24328 763400 545451 923148 729198 -159748 -183747 X THE MAC-HAYDN THEATRE PRESENTS INNOVATIVE, DIVERSE AND PROFESSIONAL MUSICAL THEATER PRODUCTIONS TO THE RESIDENTS OF COLUMBIA COUNTY AND BEYOND. THE ORGANIZATION AIMS TO CULTIVATE YOUNG TALENT TO TRAIN FOR CAREERS IN THEATER AND PROVIDE A SUPPORTIVE ENVIRONMENT FOR THE CREATION OF NEW MUSICAL THEATER WORKS. false false 1037109 982007 THE ORGANIZATION PRESENTS SIX LARGE-SCALE MUSICAL PRODUCTIONS AND TWO TO THREE SMALLER CONCERT-STYLE PRODUCTIONS EACH SEASON ATTRACTING A SIGNIFICANT NUMBER OF PATRONS FROM THE SURROUNDING COMMUNITIES. THIS COMBINATION ALLOWS THE ORGANIZATION TO PROVIDE THEATRICAL WORKS THAT LOCAL AUDIENCES WOULD NOT HAVE THE OPPORTUNITY TO EXPERIENCE. 1037109 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false 20 0 false 90 true true true false false false false false false false false false false false false false X 7 7 false false false false false false false true true false false false false false false false false false NY X X DEE LASHWAY 5183929292 PO BOX 204 CHATHAM NY 12037 PAUL COLARUSSO PRESIDENT 10.00 X X 0 0 0 RALPH AMBROSIO VICE PRESIDE 2.00 X X 0 0 0 CLINT WHITTEMORE TREASURER 2.00 X X 0 0 0 MURIEL FAXON SECRETARY 2.00 X X 0 0 0 JOHN SAUNDERS ARTISTIC DIR 30.00 X X 65350 0 0 MEG DOOLEY DIRECTOR 5.00 X 0 0 0 KRISTEN CLARK BIELEFELDT DIRECTOR 2.00 X 0 0 0 BRIAN WAGNER DIRECTOR 2.00 X 0 0 0 65350 false false false 65000 255589 320589 TICKET SALES 711110 946796 946796 CONCESSION 722515 29263 29263 OTHER INCOME 711110 5248 5248 COSTUME RENTALS 541800 700 700 982007 462 462 PLAYBILL ADVERTISING 541800 29236 29236 29236 1332294 982007 29236 462 532667 367540 165127 25384 17515 7869 40732 28105 12627 47962 47962 39063 25391 13672 17941 17941 86009 83242 2767 27541 27541 36808 36808 23492 23492 66703 58032 8671 SCRIPTS AND SCORES 112978 112978 CREDIT CARD & VIEWER FEE 88694 86033 2661 PERFORMANCE DIRECTORS 54260 54260 LIGHTING AND SOUND 44533 44533 111855 108447 3408 1356622 1037109 305841 13672 19384 40316 259515 1100 1071224 569964 482055 501260 2446 2775 763400 545451 116855 72606 93346 94808 50806 50806 459563 445052 202578 65926 923148 729198 X -159748 -183747 -159748 -183747 763400 545451 -24328 329 X X false true X true false X 204203 219337 776067 490116 320589 2010312 1008573 6669 543829 671168 982007 3212246 1212776 226006 1319896 1161284 1302596 5222558 5000 5000 5000 5000 5217558 112 112 147 114 462 947 112 112 147 114 462 947 12597 2363 317 4264 19541 24234 24234 1225485 226118 1346640 1161715 1307322 5267280 0.99060 0.99090 0.00000 0.00000 X PART III, LINE 12 PAYROLL TAX REIMBURSEMENT 23,831 MISCELLANEOUS 403 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68831 68831 853687 436621 417066 148706 133343 15363 501260 LINES OF CREDIT 63426 OTHER LIABILITIES 2500 65926 X 1332623 329 329 1332294 1332294 1356622 1356622 1356622 SCHEDULE D, PAGE 3, PART X INCOME TAX EXPENSE HAS NOT BEEN PROVIDED FOR IN THESE FINANCIAL STATEMENTS AS THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION, EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAX ON ITS PROGRAM ADVERTISING AND DEBT-FINANCED RENTAL INCOME DEEMED UNRELATED BUSINESS TAXABLE INCOME. TOTAL COMBINED FEDERAL AND STATE UNRELATED BUSINESS INCOME TAX PAID WAS 250 AND 1,266 FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, RESPECTIVELY. IN ACCORDANCE WITH THE PROVISIONS OF THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION ("FASB ASC"), THE ORGANIZATION HAS CONSIDERED BASIC RECOGNITION THRESHOLDS WITH RESPECT TO FINANCIAL STATEMENT EFFECTS OF TAX POSITIONS. THE ORGANIZATION HAS NOT RECORDED ANY FINANCIAL STATEMENT EFFECTS, NOR DOES IT FEEL THERE IS EXPOSURE TO UNCERTAIN TAX POSITIONS THAT WOULD MATERIALLY AFFECT THE FINANCIAL STATEMENTS. THE ORGANIZATION'S TAX RETURNS FOR 2023, 2022, AND 2021 ARE SUBJECT TO EXAMINATION, GENERALLY FOR THREE YEARS AFTER HAVING BEEN FILED. THE ORGANIZATION FILES ITS FORM 990, RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX, AND FORM 990-T, EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION, AND ITS FORM CT-13, UNRELATED BUSINESS INCOME TAX RETURN IN THE STATE JURISDICTION. THE ORGANIZATION FILES ITS FORM CHAR 500 WITH THE NEW YORK STATE OFFICE OF THE ATTORNEY GENERAL. LYNN HAYDN OPERATING EXPENSES X 50806 50806 false false false 50806 FORM 990 - ORGANIZATION'S MISSION THE MAC-HAYDN THEATRE PRESENTS INNOVATIVE, DIVERSE AND PROFESSIONAL MUSICAL THEATER PRODUCTIONS TO THE RESIDENTS OF COLUMBIA COUNTY AND BEYOND. THE ORGANIZATION AIMS TO CULTIVATE YOUNG TALENT TO TRAIN FOR CAREERS IN THEATER AND PROVIDE A SUPPORTIVE ENVIRONMENT FOR THE CREATION OF NEW MUSICAL THEATER WORKS. FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII NO CHANGE FROM PRIOR YEAR.