Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
STARLIGHT THEATRE ASSOCIATION OF KANSAS CITY INC
Employer identification number
44-0552079
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2012.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2011.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
714,656
363,459
962,664
1,458,961
1,025,559
4,525,299
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
11,352,253
11,646,756
11,743,152
11,568,414
11,330,014
57,640,589
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
12,066,909
12,010,215
12,705,816
13,027,375
12,355,573
62,165,888
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public support (Subtract line 7c from line 6.)
62,165,888
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
12,066,909
12,010,215
12,705,816
13,027,375
12,355,573
62,165,888
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
146,631
158,263
210,424
319,694
314,835
1,149,847
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
146,631
158,263
210,424
319,694
314,835
1,149,847
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
0
13
Total support. (Add lines 9, 10c, 11, and 12.)..
12,213,540
12,168,478
12,916,240
13,347,069
12,670,408
63,315,735
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
98.184 %
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
98.060 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
1.816 %
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
1.940 %
19a
33 1/3% support tests—2012.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2011.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2012
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
STARLIGHT THEATRE ASSOCIATION OF KANSAS CITY INC
Employer identification number
44-0552079
Identifier
Return Reference
Explanation
PART VI, SECTION A, LINE 2: DISCLOSURE REQUIREMENTS PER FORM 990 INST
GOVERNING BODY AND MANAGEMENT
DID ANY OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE HAVE A FAMILY OR BUSINESS RELATIONSHIP WITH ANY OTHER OFFICER, DIRECTOR, TRUSTEE, OR KEY EMPLOYEE? Members of the Board of Directors of Starlight Theatre Association of Kansas City represent local companies where business relationships between such companies are the norm and exist in the normal course of business. There are no relationships between individual Board members or their companies that would require disclosure under a strict interpretation of the Internal Revenue Service's instructions. The relationships that are present are strictly a part of regular business transactions and would be offered to the general public. Given the nature of the business relationships and disclosures provided on a Conflict of Interest questionnaire submitted by each Board Member, Starlight believes the relationships that are present do not meet the disclosure requirements as stated in the instructions to Form 990, Part VI, Section A, Question 2 - Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee. Accordingly, the question will be answered no to remain compliant with IRS reporting and disclosure requirements. Starlight Theatre Association of Kansas City purchases services from companies affiliated with members of the Board of Directors. When applicable, services provided by related parties go through an appropriate competitive bid process. Services purchased from these affiliated companies during 2013 and 2012 amounted to approximately $560,813 and $1,240,173, respectively, and related to utilities, insurance, construction, and architecture fees.
PART VI, SECTION A, LINE 7A and B
GOVERNING BODY AND MANAGEMENT
The Board of Starlight Theatre Association of Kansas City puts together a nominating committee that identifies potential candidates. Once the potential candidates are identified, the committee presents the nominations at a board meeting. A full vote of the Board is required to approve a potential candidate as a new member of the Board. All decisions of the governing body are subject to approval; however, if a board member is identified as having a personal interest in the decision the board member will excuse themselves from the vote.
PART VI, SECTION B, LINE 11
FORM 990 REVIEW PROCESS
A COPY OF FORM 990 IS REVIEWED 'IN DRAFT FORM' BY FINANCE COMMITTEE MEMBERS PRIOR TO BEING FILED WITH THE INTERNAL REVENUE SERVICE. THE FULL FINANCE COMMITTEE CHARTER AVAILABLE UPON REQUEST. THE CHARTER APPROVED BY BOARD OF DIRECTORS ON APRIL 15, 2010. THE FINANCE COMMITTEE ANNUALLY REVIEWS AND UPDATES THE CHARTER AS DEEMED NECESSARY.
PART VI, SECTION B, LINE 12C
CONFLICT OF INTEREST POLICY
Starlight Theatre Association of Kansas City strives, at all times, to conduct its relationships in transactions with individuals and other business concerns on a highly ethical basis. To this end, the primary consideration of any Starlight director, officer, committee member, employee, associate, or volunteer in all transactions arising or related to such persons duties to Starlight must be the best interest of Starlight. Consequently, in all dealings with and on behalf of Starlight, these persons will be held to a strict rule of honest and fair dealing between themselves and Starlight. The purpose of this policy is to protect the interests of Starlight when it is contemplating entering into a transaction or any other arrangement that might benefit the private interest of a director, officer, committee member, or employee, or might result in a possible excess-benefit transaction to such person. This Policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interests applicable to Starlight. Duty to Disclose: In connection with any actual or potential conflict of interest, an interested person must disclose promptly the existence of his/her financial interest and all material facts to the Board and members of the committee with Board-delegated powers considering the proposed transaction or arrangement. Determining Whether a Conflict of Interest Exists: After disclosure of a financial interest and all material facts related thereto, and after any discussion with the interested person, the interested person shall leave the Board or committee meeting while the determination of a conflict of interest is discussed and voted. THE FULL POLICY AVAILABLE UPON REQUEST. THE POLICY APPROVED BY BOARD OF DIRECTORS ON APRIL 16, 2009.
PART VI, SECTION B, LINE 15
COMPENSATION POLICIES
Starlight Theatre Association of Kansas City seeks to provide a reasonable and competitive executive total compensation opportunity consistent with market-based compensation practices for individuals possessing the experience and skills needed to improve the overall performance of Starlight and accomplish its exempt purpose and mission. The Board of Directors of Starlight has the authority to establish, review and approve compensation policies, programs and guidelines to ensure that they support Starlight's mission, attract and retain high-caliber executives, balance the need to be competitive with the limits of available financial resources, and comply with Starlight's tax-exempt status and applicable state and federal law. Starlight's executive compensation program is administered by the Executive Committee of the Board. THE FULL POLICY AVAILABLE UPON REQUEST. THE POLICY APPROVED BY BOARD OF DIRECTORS ON APRIL 16, 2009.
PART VI, SECTION C, LINE 19
DISCLOSURE
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND/OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
PART VIII, LINE 8A, 8B, 8C AND SCHEDULE G
STARLIGHT GALA
Charitable contributions donated in conjunction with Starlight Gala $ 566,925 Receipts attributable to paid seats provided to attendees at Starlight Gala ** $ 57,275 Gross Receipts for the Starlight Gala $ 624,200 Expenses for Starlight Gala $ 97,654 Financial Impact of Starlight Gala Event $ 526,546 ** Calculated by taking the Fair Market Value of event components of $145 per seat times 395 paid attendees
PART III, LINE 4D
STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS
EDUCATION PROGRAMS The momentum for performing arts education continues to build at Starlight Theatre. The commitment to education is deeply held at Starlight as evidenced in the theatre's vision statement: Starlight Theatre is the premier entertainment treasure of the heartland, where performing arts share center stage with education. In keeping with its not-for-profit mission and in response to growing community interest, Starlight continues to expand its portfolio of education programs. As expenses significantly exceed revenues for its education offerings, many of which are offered at little or no cost to participants, Starlight funds this important initiative with operating funds and private donations. Educational programming in 2013 included: * College internships in multiple theatre production and administration roles, through the Bob Rohlf Internship Program. * Starlight's Blue Star Awards, the second largest high school musical theatre awards program in the country. In 2013, 43 schools presented 50 productions representing more than 4,500 high school students from throughout the metropolitan area participated in the program. * Rising Star Scholarships for Blue Star Awards for participating high school seniors and Vincent Legacy Scholarships for ethnically-diverse middle-school students. * The Starlight STARS of Tomorrow musical theatre training and performance troupe for 7th through 12th grade students. * Act Like an Animal summer camp, featured two, two-week sessions for youth ages 5 to 10 held in partnership with The Kansas City Zoo. * Expansion of Starlight Theatre Academy offerings to include Frosty Fun Days, day camps during the winter holiday; Spring Break Camp; Camp Take-A-Bow, a new summer camp for youth 11-14; and three Master Class sessions. * Continuation of Starlight on Site's in-school theatre education curriculum at Hogan Preparatory Academy Middle School offered to students at no cost. * Continuation of the Just Imagine program, an interactive theatrical performance for children receiving services from hospitals, domestic shelters and child service organizations. Highlights of Starlight's 2013 Education programs included the expansion of on-site Master Classes and camps; the celebration of the 11th Anniversary of Starlight's Blue Star Awards; and the addition of three new scholars to the Vincent Legacy Scholarship program - expanding the total to 19 recipients since the program's inception.
PART VII AND SCHEDULE J
COMPENSATION OF OFFICERS
PURSUANT TO PART VII AND SCHEDULE J INSTRUCTIONS, OFFICER COMPENSATION IS REPORTED FOR THE 2012 CALENDAR YEAR. THIS RECLASS IS NOT REFLECTIVE OF THE ACTUAL OFFICER COMPENSATION PAID AND ACCRUED BY STARLIGHT THEATRE ASSOCIATION OF KANSAS CITY FOR THE FISCAL YEAR BEGINNING 10/1/2012 AND ENDING 9/30/2013. THE COMPENSATION AMOUNT REPORTED IS CONSISTENT WITH THE 2012 W-2 RECEIVED BY THE OFFICERS.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.