Oregon Shakespeare Festival Association in Ashland, Oregon (OR)

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Oregon Shakespeare Festival Association
Employer Identification Number (EIN)930407022
Name of OrganizationOregon Shakespeare Festival Association
AddressPO BOX 158, Ashland, OR 97520-0158
ActivitiesOther cultural or historical activities, School, college, trade school, etc.
SubsectionEducational Organization, Literary Organization
Ruling Date06/1939
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period10/2013
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$45,786,551
Amount of Income$37,715,525
Form 990 Revenue Amount$35,102,715
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Theater


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Amount of income in 2013: $37,715,525
This organization: 

 $37,715,525
Other organizations performing similar types of work: 

 $152,552

Assets in 2013: $45,786,551
Oregon Shakespeare Festival Association: 

 $45,786,551
Other organizations performing similar types of work: 

 $147,528

Expenses in 2013: $31,778,692
This organization: 

 $31,778,692
Other organizations performing similar types of work: 

 $149,497

Income to expenses ratio in 2013: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 68.7%
This organization: 

 68.7%
Other organizations performing similar types of work: 

 80.3%

Number of employees in 2013: 605
This organization: 

 605
Other organizations performing similar types of work: 

 7

Employees paid over $100,000 in 2013: 2.1%
Oregon Shakespeare Festival Association: 

 2.1%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 41.2%
This organization: 

 41.2%
Other organizations performing similar types of work: 

 39.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?YesYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?YesYes
A family member of a current or former officer, director, trustee, or key employee?YesYes
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?YesYes
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096320320
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return605605
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$993,491$1,111,896
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$66,207$76,591
Total number of individuals who received more than $100,000 of reportable compensation from the organization67
Total number of independent contractors who received more than $100,000 of compensation from the organization56
Statement of Revenue
201120122013
Total revenue$27,041,330$37,411,927$35,102,715
Contributions, Gifts, Grants and Other Similar Amounts$7,388,810$14,805,015$14,452,525
Program Service Revenue$18,219,715$19,200,655$20,696,609
Theater Companies and Dinner Theaters $18,749,085$20,250,986
900099$451,570$445,623
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,553,540$157,029$177,412
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental loss$-711,208$-677,717$-825,022
Gross rents (Real / Personal)$399,765 / $0$494,088 / $0$491,665 / $0
Less: rental expenses (Real / Personal)$1,110,973 / $0$1,171,805 / $0$1,316,687 / $0
Rental income or (loss) (Real / Personal)$-711,208 / $0$-677,717 / $0$-825,022 / $0
Net gain/loss from sales of assets other than inventory$18,282$9,004$-37,238
Gross amount from sales of assets other than inventory (Securities / Other)$6,486,484 / $2,000$5,772,030 / $353$1,253,587 / $5,298
Less: cost or other basis and sales expenses (Securities / Other)$6,457,042 / $13,160$5,762,344 / $1,035$1,262,816 / $33,307
Gain or (loss) (Securities / Other)$29,442 / $-11,160$9,686 / $-682$-9,229 / $-28,009
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$572,191$3,917,941$638,429
721000$3,312,823$357,982
900099$333,971$274,241
900099$268,549$6,206
All other revenue$2,598$0
Statement of Functional Expenses
201120122013
Total functional expenses$29,835,221$30,680,878$31,778,692
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$299,612$282,002
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$653,536$825,053$689,142
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$16,335,653$16,647,570$17,380,154
Pension plan accruals and contributions$186,493$194,580
Other employee benefits$2,707,515$3,211,711
Payroll taxes$1,602,781$1,538,155$1,538,155
Fees for services (non-employees)
Management$0$0
Legal$64,329$86,024
Accounting$64,575$67,485
Lobbying$7,500$7,500
Professional fundraising services$38,961$92,531$248,271
Investment management fees$0$0
Other$593,440$401,255
Advertising and promotion$298,215$314,342
Office expenses$1,754,076$1,647,796
Information technology$243,672$253,864
Royalties$648,934$897,104
Occupancy$1,207,492$1,162,015
Travel$608,602$624,584
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$18,119$4,369
Payments to affiliates$0$0
Depreciation, depletion, and amortization$1,014,993$1,159,620
Insurance$0$0
Other expenses$678,526$420,624
Other expenses$427,585$272,539
Other expenses$292,917$164,573
Other expenses$235,678$12,973
Other expenses$225,296$738,010
Balance Sheet
201120122013
Total assets$30,247,155$37,272,920$45,786,551
Cash - non-interest-bearing$790,149$1,142,021
Savings and temporary cash investments$4,347,155$654,917
Pledges and grants receivable, net$6,258,563$5,870,609
Accounts receivable, net$1,492,074$1,646,544
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$162,605$157,282
Prepaid expenses and deferred charges$1,230,414$1,238,826
Land, buildings, and equipment: cost or other basis$22,771,161$28,289,698
Investments - publicly traded securities$220,799$6,786,654
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$4,822,856$5,090,558$10,421,804
Accounts payable and accrued expenses$2,824,489$3,051,593
Grants payable$0$0
Deferred revenue$902,582$923,948
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$1,481,268$1,363,487$6,446,263
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$25,424,299$32,182,362$35,364,747
Unrestricted net assets$21,663,311$21,515,375
Temporarily restricted net assets$10,519,051$13,849,372
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$58,100,355
Subtotal Support$63,287,336
Gifts, grants, contributions, and membership fees received$56,929,645
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$6,357,691
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$5,186,981
Total Support$67,852,667
Public Support$63,287,336
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,906,819
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$1,658,512
Gross receipts from related activities, etc.$99,682,377
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$25,878,180$20,158,417$22,882,496$20,748,091$22,155,915$23,371,065$24,383,495$25,143,325
Contributions, gifts, grants, and similar amounts received$12,198,684$5,374,571$7,239,643$5,660,894$6,343,448$6,082,755$6,086,026$7,079,475
Contributions to donor advised funds$0$0
Direct public support$11,917,500$5,096,857$7,044,711$5,466,894$6,122,247$5,837,455$5,872,326$6,800,274
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$281,184$277,714$194,932$194,000$221,201$245,300$213,700$279,201
Program service revenue including government fees and contracts$12,299,236$13,497,873$13,917,610$13,691,029$14,189,723$15,470,863$16,367,804$16,774,900
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$147,271$26,524$137,279$120,859$188,151$273,133$342,094$195,884
Dividends and interest from securities$745,714$786,383$817,145$962,509$1,156,187$1,345,572$1,494,061$1,578,596
Net rental income or (loss)$0$0$159,238$-301,038$-352,916$-415,834$-550,648$-581,994
Gross rents$0$0$212,945$250,695$254,047$335,064$302,505$316,167
Less: rental expenses$0$0$53,707$551,733$606,963$750,898$853,153$898,161
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$15,899$-576,389
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$263,742$1,662,769
Less: cost or other basis and sales expenses$0$0$0$0$0$0$247,843$2,239,158
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$487,275$473,066$611,581$613,838$631,322$614,576$628,259$672,853
Total expenses$18,566,896$19,731,232$23,000,463$21,110,154$21,578,981$22,912,744$25,001,892$26,178,507
Program services$11,119,737$11,941,873$12,583,622$12,600,555$14,458,327$15,297,975$17,360,431$17,977,302
Management and general$5,755,603$6,353,334$6,684,839$6,545,724$5,404,816$6,468,165$6,203,168$6,739,780
Fundraising$1,130,165$1,230,376$1,208,308$1,305,583$1,416,620$1,071,934$1,438,293$1,461,425
Payments to affiliates$561,391$205,649$2,523,694$658,283$299,218$74,670$0$0
Net assets or fund balances at end of year$43,403,658$41,586,781$47,482,367$49,359,481$54,041,659$57,940,956$62,585,816$49,401,795
Excess or (deficit) for the year$7,311,284$427,185$-117,967$-362,054$576,934$458,321$-618,397$-1,035,182
Net assets or fund balances at beginning of year$40,800,179$43,442,060$41,586,781$47,482,367$49,359,481$54,041,659$57,940,956$62,585,816
Other changes in net assets or fund balances$-4,707,805$-2,282,464$6,013,553$2,239,168$4,105,244$3,440,976$5,263,257$-12,148,839
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$26,178,507$17,977,302$6,739,780$1,461,425
Grants paid from donor advised funds$0
Other grants and allocations$192,933
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$513,433$227,398$247,300$38,735
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$14,418,814$9,985,517$3,911,718$521,579
Pension plan contributions not included above$311,380$161,111$134,606$15,663
Employee benefits not included above$2,088,113$1,516,569$526,248$45,296
Payroll taxes$1,392,387$935,988$403,804$52,595
Professional fundraising fees$30,776$0$23,230$7,546
Accounting fees$56,098$0$56,098$0
Legal fees$28,991$0$28,991$0
Supplies$285,671$24,739$169,162$91,770
Telephone$98,600$16,664$79,386$2,550
Postage and shipping$247,838$10,843$115,665$121,330
Occupancy$918,170$279,310$638,860$0
Equipment rental and maintenance$42,210$29,848$9,867$2,495
Printing and publications$549,557$981$375,650$172,926
Travel$654,806$453,243$50,739$150,824
Conferences, conventions, and meetings$56,425$56,425$0$0
Interest$32,562$0$32,562$0
Depreciation, depletion, etc.$498,199$0$498,199$0
Other expenses not covered above$3,761,544$4,085,733$-562,305$238,116
Balance Sheets
20002001200220032004200520062007
Total assets$47,051,118$45,772,121$53,617,443$55,905,749$57,994,750$62,827,015$67,873,608$54,691,930
Cash - non-interest-bearing$512,483$1,584,043$52,768$56,165$3,756$3,179$28,416$66,128
Savings and temporary cash investments$6,880,199$2,985,013$6,323,268$5,410,285$5,345,116$4,267,126$3,520,790$2,371,853
Accounts receivable less allowance for doubtful accounts$550,598$960,524$1,208,299$1,172,639$1,347,268$1,578,764$1,659,210$1,900,637
Pledges receivable less allowance for doubtful accounts$5,865,891$1,751,261$972,773$812,607$1,105,565$1,668,930$1,522,159$1,921,075
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$559,665$638,972$0$0$0$0$0$0
Inventories for sale or use$124,764$144,956$139,128$138,941$138,720$135,749$162,596$161,322
Prepaid expenses and deferred charges$828,635$874,985$771,753$711,107$681,542$787,448$973,812$1,053,710
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$19,697,512$21,165,243$20,914,104$22,178,963$22,138,224$23,727,792$23,966,086$23,417,287
Other assets, including program-related investments$12,031,371$15,667,124$23,235,350$25,425,042$27,234,559$30,658,027$36,040,539$23,799,918
Total liabilities$3,647,460$4,185,340$6,135,076$6,546,268$3,953,091$4,886,059$5,287,792$5,290,135
Accounts payable and accrued expenses$1,015,103$957,853$2,611,671$2,018,169$1,940,982$2,339,590$1,977,875$1,727,795
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$2,563,015$2,808,724$3,148,527$3,188,656$729,559$626,360$969,400$805,567
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$69,342$418,763$374,878$1,339,443$1,282,550$1,920,109$2,340,517$2,756,773
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$47,051,118$45,772,121$53,617,443$55,905,749$57,994,750$62,827,015$67,873,608$54,691,930
Total net assets or fund balances$43,403,658$41,586,781$47,482,367$49,359,481$54,041,659$57,940,956$62,585,816$49,401,795
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$25,878,180$20,158,417$22,882,496$20,748,091$22,155,915$23,371,065$24,383,495$25,143,325
Total revenue, gains, and other support per audited financial statements$25,316,789$19,952,768$22,984,191$21,236,285$22,289,377$23,838,852$31,816,627$15,271,313
Other expenses$0$0$101,695$488,194$447,482$638,117$6,810,546$-10,448,656
Net unrealized gains on investments$0$0$101,695$49,477$-44,138$17,508$0$91,782
Donated services and use of facilities$0$0$0$0$0$0$21,734$12,000
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$438,717$491,620$620,609$6,788,812$-10,552,438
Other revenue$561,391$205,649$0$0$314,020$170,330$-622,586$-576,644
Investment expenses$0$0$0$0$0$0$0$0
Other$561,391$205,649$0$0$314,020$170,330$-622,586$-576,644
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$18,566,896$19,731,032$23,000,463$21,110,145$21,578,981$22,912,744$25,001,892$26,178,507
Total expenses and losses per audited financial statements$18,005,505$19,525,383$20,476,769$20,890,579$22,055,799$23,437,693$27,148,058$28,455,334
Other revenue$0$0$0$438,717$491,620$620,609$2,271,756$2,414,458
Donated services and use of facilities$0$0$0$0$0$0$21,734$12,000
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$438,717$491,620$620,609$2,250,022$2,402,458
Other expenses$561,391$205,649$2,523,694$658,283$14,802$95,660$125,590$137,631
Investment expenses$0$0$0$0$0$0$0$0
Other$561,391$205,649$2,523,694$658,283$14,802$95,660$125,590$137,631
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
50$242,660$18,616$0
50$242,415$9,743$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings33
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?Yes
Does the organization have a written conflict of interest policy?Yes
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
Loans and AdvancesCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
$0$10,000$0$0
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006412
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$-82,630$1,131,359$17,015,121
Program service revenue
Program service revenue 1000000$000$0$16,134,854
Program service revenue 2Directory and mailing list publishers (except Internet)$120,90900$0$163,927
Program service revenue 3000000$000$0$355,210
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$195,884$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$1,578,596$0
Net rental income or (loss) from real estate
debt-financed propertyLessors of residential buildings and dwellings$-203,53900$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$-378,455$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-576,389$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$311,723$361,130
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$134,500$14,752$0
$111,812$13,868$0
$104,058$8,768$0
$101,946$8,975$0
$100,628$11,514$0
Total number of other employees paid over $50,00067
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$373
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$28,816,546$29,299,446$25,603,101$23,997,171$22,394,628$23,904,758$25,278,748$26,418,440
Gifts, grants, and contributions received$6,679,122$6,236,958$2,536,505$4,281,005$2,598,066$3,528,140$2,924,473$6,086,026
Membership fees received$2,655,839$2,864,611$2,838,066$2,958,638$3,062,828$2,815,307$3,158,282$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$12,770,713$14,199,945$13,970,939$14,529,191$14,304,867$14,821,045$16,420,503$16,996,063
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$1,136,741$553,248$812,907$1,167,369$1,334,063$1,598,385$1,618,705$2,138,660
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$5,574,131$5,444,684$5,444,684$1,060,968$1,094,804$1,141,881$1,156,785$1,197,691
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$26,905,155
Total lobbying expenditures$373
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$373
Other exempt purpose expenditures$26,904,782
Lobbying nontaxable amount$1,000,000
Grassroots nontaxable amount$250,000
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$1,209,701$325,963$-204,993
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$61$203,600$-203,539
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$1,209,091$122,363$-1,454
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$-204,993
Unrelated business taxable income before net operating loss deduction$-204,993
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-204,993
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Oregon Shakespeare Festival AssociationPO BOX 158, Ashland, OR 97520-0158OR1939-06$37,715,525
2Artists Repertory Theatre1515 Sw Morrison St, Portland, OR 97205-1814OR1983-08$2,463,245
3Echo Theater Company1515 Se 37th Ave, Portland, OR 97214-5131OR1977-12$466,635
4Gallery Players Of OregonPO BOX 245, Mcminnville, OR 97128-0245OR1971-06$171,493
5Friends Of H A R T IncPO BOX 552, Hillsboro, OR 97123-0552OR1997-03$78,004
6Portland Center Stage128 Nw 11th Ave, Portland, OR 97209-4160OR1994-03$9,648,234
7Triangle Productions1785 Ne Sandy Blvd, Portland, OR 97232-2791OR1995-05$322,150
8Young Peoples Theatre Project Inc1810 Sw Parkwood Dr, Portland, OR 97225-5345OR1987-08$124,471
9Umpqua Actors Community Theatre Inc, UactPO BOX 839, Roseburg, OR 97470-0166OR1997-02$103,268
10Theatre In The GrovePO BOX 263, Forest Grove, OR 97116-0263OR1971-05$99,518
11Sawdust TheatrePO BOX 51, Coquille, OR 97423-0051OR1995-04$46,567
12Theatre West Of Lincoln City LtdPO BOX 601, Lincoln City, OR 97367-0601OR1979-09$43,199
13Ashland Community Theatre Inc, Ashland Contemporary TheatrePo Box 3284, Ashland, OR 97520OR1996-06$0
14Bridge City ProductionsPO BOX 2266, Portland, OR 97208-2266OR1997-01$0
15On Broadway Thespians IncPo Box 1813, Coos Bay, OR 97420OR1994-12$0
16One Of Us ProductionsP O Box 18, Yachats, OR 97498OR2008-03$0
17Polaris Puppet Theater Inc323 Ne Wygant St Ste 201, Portland, OR 97211-3374OR1992-02$0
18Rogue Music Theatre IncPO BOX 862, Grants Pass, OR 97528OR1995-05$0
19Tapestry Theater Company8159 Sw 41st Avenue, Portland, OR 97219OR1995-06$0
20Tillamook Association For The Performing ArtsP O Box 571, Tillamook, OR 97141OR2000-10$0
Number of organizations performing similar types of work
Alaska10
Alabama15
Arkansas9
Arizona17
California250
Colorado32
Connecticut39
District of Columbia11
Delaware8
Florida82
Georgia35
Hawaii8
Iowa25
Idaho8
Illinois90
Indiana44
Kansas11
Kentucky25
Louisiana18
Massachusetts70
Maryland31
Maine17
Michigan54
Minnesota44
Missouri29
Mississippi10
Montana7
North Carolina40
North Dakota6
Nebraska13
New Hampshire15
New Jersey62
New Mexico15
Nevada4
New York224
Ohio60
Oklahoma21
Oregon46
Pennsylvania94
Rhode Island11
South Carolina26
South Dakota6
Tennessee14
Texas102
Utah10
Virginia38
Vermont16
Washington57
Wisconsin41
West Virginia6
Wyoming2
International5
Total1,933

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