2026-07-20T15:59:04-04:00 2025-10-31 010493997 ONE RIVER CPAS 46 FIRSTPARK DRIVE OAKLAND ME 049635362 990 2024-11-01 010355212 MAINE STATE MUSIC THEATRE MAIN 2077258760 22 ELM STREET BRUNSWICK ME 04011 STEPHANIE DUPAL MANAGING DIRECTOR 2077250102 2026-07-20 true true BRETT R JENSEN CPA P01888543 2078731603 2026-07-20 2024 2025-03-06 01:10:19Z STEPHANIE DUPAL 22 ELM STREET BRUNSWICK ME 04011 9817900 false X WWW.MSMT.ORG X 1958 ME TO ENRICH LIVES THROUGH MUSICAL THEATRE. 26 26 208 200 167090 1408181 1946636 5231154 6644166 134738 115581 143916 68885 6917989 8775268 0 0 3196596 3446494 0 1181343 3944666 4779102 7141262 8225596 -223273 549672 11209264 11773844 3711772 3544131 7497492 8229713 TO ENRICH LIVES THROUGH MUSICAL THEATRE. false false 5705484 6644166 THEATER TYPICALLY PUTS ON FOUR MAIN STAGE PROFESSIONAL MUSICAL THEATRE PRODUCTIONS DURING THE SUMMER MONTHS. IT ALSO PRODUCES A SUMMER CONCERT SERIES AND THEATRE PERFORMANCES FOR CHILDREN DURING THE SUMMER, AS WELL AS THREE OFF-SEASON SPECIAL THEATRICAL PERFORMANCES. 5705484 true true false false false false false false false true true false false false true true true false false false false false false false true false false false false true false false false false false false true false true false false false false false false false false true 16 0 true 208 true true true false false false false true true false false false false false false false false X 26 26 false false false false false false false true true false false true true false true true true true true false X X STEPHANIE DUPAL 2077288760 22 ELM STREET BRUNSWICK ME 04011 CURT DALE CLARK ARTISTIC DIR 40.00 X 221392 0 26761 STEPHANIE DUPAL MANAGING DIR 40.00 X 186311 0 21316 BUNNY ANDREWS TRUSTEE 2.00 X 0 0 0 EDWARD BRADLEY SECRETARY 2.00 X X 0 0 0 JAMIE CLUCHEY TRUSTEE 2.00 X 0 0 0 ELLEN DOMINGOS TRUSTEE 2.00 X 0 0 0 DIANE EBERLE VICE PRESIDE 2.00 X X 0 0 0 SUE FITZGERALD TRUSTEE 2.00 X 0 0 0 KATHERINE GREASON TRUSTEE 2.00 X 0 0 0 MARGE HEALING TRUSTEE 2.00 X 0 0 0 THERESA HODGE TREASURER 2.00 X X 0 0 0 KAYE MACGOWAN TRUSTEE 2.00 X 0 0 0 DAVID MATERO TRUSTEE 2.00 X 0 0 0 BRANDON MAZER TRUSTEE 2.00 X 0 0 0 SANDY MORRELL-ROONEY TRUSTEE 2.00 X 0 0 0 DEB PEET BOARD PRESID 2.00 X X 0 0 0 CORINNE PERREAULT TRUSTEE 2.00 X 0 0 0 JOSEPH PHILIPPON TRUSTEE 2.00 X 0 0 0 THOMAS PIERCE TRUSTEE 2.00 X 0 0 0 STEVE POULOS TRUSTEE 2.00 X 0 0 0 CATHY RENAULT TRUSTEE 2.00 X 0 0 0 JAMES SAINDON TRUSTEE 2.00 X 0 0 0 CHERIE SCOTT TRUSTEE 2.00 X 0 0 0 LINDA STEPHENSON TRUSTEE 2.00 X 0 0 0 ANNA STRANGE TRUSTEE 2.00 X 0 0 0 ELENA VANDERVOORT TRUSTEE 2.00 X 0 0 0 PAMELA WHITE TRUSTEE 2.00 X 0 0 0 ROB WILKES TRUSTEE 2.00 X 0 0 0 407703 48077 2 false true false 95335 15155 1836146 261691 1946636 ADMISSIONS 711110 4882523 4882523 THEATER TRIP 711110 826141 826141 TICKET PROCESSING FEES 711110 687437 687437 OTHER PROGRAM REVENUE 711110 98578 98578 PLAYBILL ADVERTISING 711110 74858 74858 74629 74629 6644166 118198 118198 245865 424024 -178159 -178159 -33141 -145018 498359 500976 -2617 -2617 -2617 164445 95335 117632 46813 46813 COSTUME RENTAL 900002 200231 200231 200231 8775268 6644166 167090 17376 464038 256725 157901 49412 2432932 2058327 338666 35939 27608 19296 6922 1390 252416 183301 59334 9781 269500 216472 45460 7568 15796 15796 42120 42120 27247 27247 1426 1426 480159 436495 5678 37986 254746 79484 129352 45910 52338 52338 478076 478076 588059 453834 134225 1035793 120063 23868 891862 255037 124304 130733 139015 23745 115270 THEATRE PRODUCTION COSTS 968354 868641 99713 BANK AND CREDIT CARD FEES 184230 183667 207 356 TALENT SEARCH AND HIRING 157540 113476 44064 COSTUME RENTAL COSTS 85826 85826 13340 3752 9588 8225596 5705484 1338769 1181343 570185 355945 981956 861102 10000 159024 54495 543561 299794 11243545 4868223 5415431 6375322 3413978 3760974 115129 66212 11209264 11773844 65981 65021 3041534 2990126 478078 440820 126179 48164 3711772 3544131 X 7372105 8073790 125387 155923 7497492 8229713 11209264 11773844 549672 182549 X false true X true false X 1190094 2607258 2056281 1408181 1946636 9208450 1190094 2607258 2056281 1408181 1946636 9208450 181163 9027287 35764 62990 193920 332342 314475 939491 44186 44186 178835 164445 343280 10535407 22121908 0.85690 0.90710 X PART II, LINE 10 OTHER INCOME 178,835 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1226411 791244 89390 775153 8582 1323310 1032157 202561 8307 1226411 974393 10013 54936 7185 1032157 2915704 3513578 -487851 1020056 20131 4901244 3122525 948379 412227 1551305 16122 2915704 0.88220 0.04250 0.07530 false false 633785 633785 7067321 2167977 4899344 244915 53534 191381 1778614 1235278 543336 1518910 1411434 107476 6375322 CURRENT PORTION OF LEASE LIABILITY 34064 SECURITY DEPOSIT - COSTUME RENTAL 13500 SECURITY DEPOSITS - SUMMER STAFF 600 48164 X 9443055 182549 485238 667787 8775268 8775268 8710833 485239 485239 8225594 2 2 8225596 SCHEDULE D, PAGE 2, PART V, LINE 4 BOARD DESIGNATED FUNDS ARE INTENDED TO BE INVESTED IN ASSETS THAT WILL HELP THE ORGANIZATION MEET LIQUIDITY NEEDS, PROVIDE INCOME, AND TO FOSTER LONG- TERM GROWTH. THE ORGANIZATION HAS AN INVESTMENT POLICY THAT SPECIFIES THE ALLOWED TYPES OF INVESTMENTS FOR EACH FUND, THE PURPOSE OF EACH FUND, AND EACH FUND'S SPENDING POLICIES. SCHEDULE D, PAGE 3, PART X MANAGEMENT ASSESSES ITS POTENTIAL TAX LIABILITY ARISING FROM UNRELATED BUSINESS INCOME ANNUALLY AND RECOGNIZES THE TAX EXPENSE, IF ANY, IN THE YEAR INCURRED. THE THEATRE DOES NOT BELIEVE IT HAS DONE ANYTHING DURING THE PAST YEAR THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE THEATRE REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE IN AN ANNUAL FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990 AND AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN, FORM 990-T). THESE FILINGS ARE GENERALLY SUBJECT TO REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS AFTER THEY HAVE BEEN FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 424,024 FUNDRAISING EVENT EXPENSES 61,212 ROUNDING 2 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 238,347 FUNDRAISING EVENT EXPENSES 61,212 RENTAL TAXES 42,788 RENTAL DEPRECIATION 128,124 RENTAL INTEREST 14,765 ROUNDING 3 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK / TAX DEPRECIATION DIFFERENCE 2 MSMT GALA 146940 38915 108025 4455 11024 24001 11238 10227 YARD SALE 112840 56420 56420 56687 259780 95335 164445 4455 11024 24001 11238 66914 117632 46813 X X X false false false false false false false false false CURT DALE CLARK ARTISTIC DIRECTOR 221392 10372 16389 248153 STEPHANIE DUPAL MANAGING DIRECTOR 186311 7826 13490 207627 FULTON THEATRE HUSBAND TO AD 54495 PRODUCTION REVENUES false FULTON THEATRE HUSBAND TO AD 183208 PRODUCTION COSTS false PERREAULT & DAUGHTERS CONSRUCTIONS BOARD MEMBER 402508 CONSTRUCTION SERV false SEQUIN SOFTWARE HUSBAND TO MD 41588 TECHNOLOGY REPAIRS false X 56420 FMV X 3 162843 FMV X TICKETS 63 37203 FMV X OTHERS 3 5225 FMV false false false FORM 990 SCHEDULE D, PART V, ENDOWMENT FUNDS. THE BEGINNING BALANCE FOR SECOND PRIOR YEAR DOES NOT RECONCILE WITH THIRD PRIOR YEAR'S CLOSING BALANCE. PREVIOUSLY, MAINE STATE MUSIC THEATRE HAD CLASSIFIED BOARD-DESIGNATED FUNDS NOT PART OF A QUASI-ENDOWMENT AS ENDOWMENTS. EFFECTIVE THE SECOND PRIOR YEAR YEAR AND IN FUTURE REPORTING, ONLY ACTUAL ENDOWMENT FUNDS WILL BE REPORTED ON THIS SCHEDULE. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF THE FORM 990 IS PROVIDED TO THE TREASURER OF THE BOARD OF DIRECTORS TO REVIEW BEFORE IT IS SIGNED AND FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C MANAGEMENT AND BOARD MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY DURING DAILY OPERATIONS AND AT MONTHLY MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD DELIBERATES OVER QUALIFICATIONS AND SALARY OF OFFICERS, USING COMPARABILITY DATA AND USING DEFINED JOB REQUIREMENTS. APPROVAL OF SALARY RESTS WITH THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD DELIBERATES OVER QUALIFICATIONS AND SALARY OF OFFICERS, USING COMPARABILITY DATA AND USING DEFINED JOB REQUIREMENTS. APPROVAL OF SALARY RESTS WITH THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE ON THE WEBSITE WWW.CANDID.ORG. THE ORGANIZATION'S FORM 1023, GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE IN BRUNSWICK, ME.