TY 2019 Form 990EZ

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
Bonnie Balke President	1	0	0	0
Thomas L Jacobson Treasurer	3	0	0	0
Gretchen Wheat Secretary	1	0	0	0
Bonnie Balke Production staff; & representative to Bartell Theatre	10	0	0	0
Thomas L Jacobson Production staff assistant; & manager of keys for leased space	3	0	0	0
Gretchen Wheat Production staff; use coordinator for leased space; & grants writer	12	0	0	0

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

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.
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Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

MERCURY PLAYERS INC

Employer identification number

39-1864005

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 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

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). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross 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.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2019

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 failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2015	(b) 2016	(c) 2017	(d) 2018	(e) 2019	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
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) 2015	(b) 2016	(c) 2017	(d) 2018	(e) 2019	(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 VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2019 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2018 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2019. 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 ....................... right arrow

33 1/3% support test—2018. 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 ..................... right arrow

17a

10%-facts-and-circumstances test—2019. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2018. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2019

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 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) 2015	(b) 2016	(c) 2017	(d) 2018	(e) 2019	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .	21,397	12,634	10,210	13,048	1,250	58,539
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	41,384	20,886	20,053	21,482	30,915	134,720
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....	0	0	0	0	0	0
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...	0	0	0	0	0	0
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5	62,781	33,520	30,263	34,530	32,165	193,259
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons	0	0	0	0	0	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	0	0	0	0	0
c	Add lines 7a and 7b..	0	0	0	0	0	0
8	Public support. (Subtract line 7c from line 6.)						193,259

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2015	(b) 2016	(c) 2017	(d) 2018	(e) 2019	(f) Total
9	Amounts from line 6...	62,781	33,520	30,263	34,530	32,165	193,259
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..	6	7	7	2	2	24
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.	0	0	0	0	0	0
c	Add lines 10a and 10b.	6	7	7	2	2	24
11	Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.	0	0	0	0	0	0
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..	0	0	0	0	10,000	10,000
13	Total support. (Add lines 9, 10c, 11, and 12.)..	62,787	33,527	30,270	34,532	42,167	203,283

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2019 (line 8, column (f) divided by line 13, column (f)) .........

95.069 %

Public support percentage from 2018 Schedule A, Part III, line 15 ...............

99 %

Section D. Computation of Investment Income Percentage

Investment income percentage for 2019 (line 10c, column (f) divided by line 13, column (f)) ......

0.012 %

Investment income percentage from 2018 Schedule A, Part III, line 17 .............

0 %

19a

331/3% support tests—2019. 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 ....... right arrow

33 1/3% support tests—2018. 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 .... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990 or 990-EZ) 2019

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 12a or 12b in Part I, answer (b) and (c) below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990 or 990-EZ) 2019

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?

11a

A family member of a person described in (a) above?

11b

A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer (a) and (b) below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer (a) and (b) below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990 or 990-EZ) 2019

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by .035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990 or 990-EZ) 2019

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describe in Part VI). See instructions
7Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions
9 Distributable amount for 2019 from Section C, line 6
10 Line 8 amount divided by Line 9 amount

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2019	(iii) Distributable Amount for 2019
1 Distributable amount for 2019 from Section C, line 6
2 Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2019:
a From 2014.......
b From 2015.......
c From 2016.......
d From 2017.......
e From 2018.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2019 distributable amount
i Carryover from 2014 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2019 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2019 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2020. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2015.....
b Excess from 2016.....
c Excess from 2017.....
d Excess from 2018.....
e Excess from 2019.....

Schedule A (Form 990 or 990-EZ) (2019)

Schedule A (Form 990 or 990-EZ) 2019

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation
Schedule A, Part III, Line 12	Column (e) 2019 other income consists of a $10,000 SBA COVID-19 EIDL Loan. The loan is also included in 990-EZ, Part I, Line 20 & Part II, Line 26, and corresponding explanations are in Schedule O.

Schedule A (Form 990 or 990-EZ) 2019

Additional Data

Software ID:	19009572
Software Version:	v1.00

- 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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

MERCURY PLAYERS INC

Employer identification number

39-1864005

Return Reference	Explanation
Form 990-EZ, Header, Line B	Mailing address is unchanged: C/O Thomas L. Jacobson,1218 E Dayton St #1, Madison, WI 53703. Marked "address change" because the business location address is reported, vs. mailing address reported in past years. The business address is not a new location, but IRS forms have a place for only 1 address. Business location reported now as part of eligibility criteria for an SBA grant targeting specific locations or zip codes. The business location was also added as a secondary address over the phone with IRS Charitable Nonprofit Helpline (877-929-5500) on March 11, 2021, but unsure if that will be visible to SBA.
Form 990-EZ, Part I, Line 1	Includes $1,000 SBA COVID-19 EIDL Emergency Advance which is a grant subject to the CARES Act. This $1000 grant is in addition to and separate from a $10,000 SBA loan reported in 990-EZ, Part I, Line 20.
Form 990-EZ, Part I, Line 2	This consists of ticket sales revenue and the following: $2,046 of rents as program-related investment income from 930 N Fair Oaks Ave, Madison, WI 53704, that is leased by Mercury Players for its tax exempt charitable purpose. The rental activities are described in the Program Service Accomplishment in 990-EZ, Part III, Line 29.
Form 990-EZ, Part I, Line 9	Does not include a $10,000 SBA EIDL Loan which is reported on Line 20.
Form 990-EZ, Part I, Line 10	Unrestricted gift of $11,900 to The Progressive Magazine, 30 W Mifflin St, Madison, WI 53703, to support its activities. The Progressive Magazine is a 501(c)(3) nonprofit organization unrelated to Mercury Players. The amount is 100% of net revenue from performances of the play, God Help Us!, co-produced with God Help Us Productions for the benefit of The Progressive Magazine. God Help Us Productions traveled the show to Madison. The Progressive Magazine paid the venue rent. Mercury Players' provided the following: local on-site coordination; box office operation, ushers & clean up for performances; & received ticket admissions revenue and disbursed it, minus sales tax. Mercury Players' only cash expense was WI sales tax of $654. Also see 990-EZ, Part III, Lines 30 and 30a.
Form 990-EZ, Part I, Line 13	A videographer was hired. The videographer was a person unrelated to Mercury Players.
Form 990-EZ, Part I, Line 16	Consists of the following: Royalties; sets; costumes; props; truck rental; liability insurance; check purchase; sales tax; and licenses and permits.
Form 990-EZ, Part I, Line 20	Consists of the following 2 items: 1. A $750 check cleared in the next year; and 2. a $10,000 SBA EIDL Loan was received. WHY LOAN IS REPORTED ON LINE 20: Line 20 was used for the following 4 reasons: 1. The loan does not belong on Line 1 because the Loan must be re-paid, so is not a contribution, gift, grant or similar revenue. 2. The loan does is not belong in Line 2, because the loan is not revenue from admissions, merchandise sold, services performed, or facilities furnished in any activity (related or unrelated) to Mercury Players' tax-exempt charitable purpose. 3. Possibly Line 8 could be used to report the loan, but it is unclear if a loan is considered "revenue", particularly for cash basis accounting; consistent with page 11 of the IRS Instructions for Schedule A, Line 12, the loan appears to be "support" as described in Section 509(d). 4. Reporting the loan on Line 20 most clearly shows how net revenue was impacted by the pandemic. FINANCIAL DETAILS OF LOAN: See Schedule O explanation for 990-EZ, Part II, Line 26.
Form 990-EZ, Part II, Line 24	Physical assets are stored and maintained primarily at 930 N Fair Oaks Ave Madison WI 53703, which is leased by Mercury Players. $0 is reported and no asset depreciation is tracked for the following 3 reasons: 1. Values are minimal (estimated less than $700). 2. Assets are older than their depreciation periods. 3. Mercury Players uses cash basis accounting. GENERAL DESCRIPTION: Electric and hand tools; hardware; older style theatre lighting and sound equipment; electric cables and power strips; wood constructed theatre set walls and platforms; furniture; paint and painting supplies; props and costumes; and seating units. The market for these items is extremely soft, but most have significant value to Mercury Players for the following 4 uses: 1. Set construction and materials re-use; 2. Auditions, rehearsals and meetings; and 3. Play readings and occasional small capacity public performances.
Form 990-EZ, Part II, Line 26	Reported as $0 because Mercury Players uses cash basis accounting and no liabilities were due in the reporting year. The following 2 known future liabilities exist: 1. A $750 outstanding check from the reporting year cleared in the next FY. If Form 990-EZ is filed for 2020, the check amount will be reported as a negative change in assets. 2. On June 23, 2020, Mercury Players received an SBA COVID-19 EIDL Loan (#5783377902) of $10,000 with a 30 year term at 2.75% interest. No collateral was required. This is a 3rd part loan, and considered a long term liability because it may be repaid over multiple future years. The loan funds are considered as "without restriction" though SBA specifies various broad criteria. The $10,000 SBA loan is separate from the $1,000 SBA grant reported in 990-EZ, Part I, Line 1.
Form 990-EZ, Part IV	Board members are current as of the tax filing date. One additional board member (not listed) served in FY 2019-2020. The board members hold staff positions that are normally recurring, as listed, in addition to their board officer positions. Other staff positions are not listed because they are filled by a large number of other people on a show by show basis. Mercury Players has no employees and is operated almost exclusively by volunteers. Sometimes paid services are used, such as for a graphic designer, videographer and musicians.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

Additional Data

Software ID:	19009572
Software Version:	v1.00

- TIN:

TY 2019 ReasonableCauseExplanation

Name:

MERCURY PLAYERS INC

EIN:

39-1864005

Software ID:

19009572

Software Version:

v1.00

Explanation:

GENERAL: By 2011 the board had grown quite large, with twelve or more members, and then shrunk suddenly amidst differing goals for the organization's operation. Remaining board members became wary of a large board and taking on new members too quickly. It can be difficult to find individuals willing to serve on a small community theatre board in support the organization as a whole, rather than primarily to advance personal agendas. Recruitment for new board members was not active and after a few years attrition reduced the board to three, though the organization continued to have a large participant base and reasonably good audience support. In July 2018 a board member was added, but resigned during the pandemic. The organization is now seeking two new board members and response is positive. SPECIFIC: 1. The Treasurer (Tom Jacobson) is diligent and has kept excellent books using Quicken, but he's older and finds electronic communications and websites burdensome. 2. In early August 2020 the Treasurer began working on a 990-EZ for 2019, but was interrupted when his 94 year old mother-in-law moved in. 3. In late August 2020, the computer wasn't operating properly, culminating in total crash. 4. In late September 2020 computer access resumed, with a large backlog of electronic things to do. 5. In late October 2020 the Treasurer again began work on a 990-EZ for 2019, but got stuck trying to determine how to report the SBA loan. 6. In late February 2021 the Secretary became aware the 2019 tax filing was late and researched accounting topics to determine how to report a loan, though little was found applicable to single entry cash accounting as is used by Mercury Players. Use of a double entry modified cash accounting method is under consideration for the future. REASON FOR FILING 990-EZ vs. 990-N: Mercury Players is eligible to file a 990-N for 2019 because gross receipts are below $50,000. However, the 990-EZ option was chosen for the following reasons: 1. Transactions include a relatively large gift to another organization. 2. A relatively large SBA loan were received, as well as a small SBA grant. 3. In recent years Mercury Players has been able to rely mainly on admissions revenue, but fundraising is now a priority due to the pandemic, and an 990-EZ filing can be more helpful to fundraising. 4. There is a need to add the business location address because, based on the business location Mercury Players is eligible to apply for an SBA grant targeting low income neighborhoods. 5. Form 990-N accepts only a mailing address, and it was thought a 990-EZ may make it possible to also include the business location. 6. On March 3, 2021, the Secretary found an IRS 2019 authorized e-file provider, "Form 990" (File990.org), whose web based 990-EZ form allowed for both a primary and secondary address. UNSUCCESSFUL 2019 FILING ATTEMPT: On March 8, 2021, the Secretary submitted a 2019 990-EZ for e-file by File990.org, at a cost $69.99, but no e-file seems to have been submitted to IRS. File990.org sent a payment confirmation email that said the "IRS system is being updated, expect delays, we will contact you when IRS receipt confirmation is received". This was contrary to e-file system status on irs.gov. On March 11, 2021, with no response to two emails sent to File990.org, the Secretary contacted the IRS e-file Help Desk and was told the following: There have been no IRS e-file system updates or outages, so if the e-file was sent to IRS, an automated receipt confirmation should be received within 24 hours. Using File990.org resulted in one more week delay in filing, and a loss of $69.99. Beyond that, having talked with 3 different IRS staff, there appears to be no way to remove File990.org from the IRS 2019 authorized e-file provider list, because File990.org has valid e-file authorization and the website is operational. IRS staff advised the closest complaint fit seems to phishing@irs.gov. Other complaint options found by internet search are the Treasury Inspector General Administration and the Federal Trade Commission. There's been no time yet to follow up on any of those written complaint options, which would only be to help prevent others from encountering the same trouble with File990.org. In the meantime, the Secretary has used a different IRS 2019 e-file provider, "Form 990 Online" (efile.form990.org), whose forms allow only one address entry, but does not charge for 990-EZ e-file for organizations with gross receipts under $100,000.

1	Contributions, gifts, grants, and similar amounts received ....................	1	1,250
2	Program service revenue including government fees and contracts ................	2	30,915
3	Membership dues and assessments .............................	3	0
4	Investment income ....................................	4	2
5a	Gross amount from sale of assets other than inventory .......	5a	0
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c	0
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a	0
b	Gross income from fundraising events (not including $ 0 of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b	0
c	Less: direct expenses from gaming and fundraising events ...	6c	0
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d	0
7a	Gross sales of inventory, less returns and allowances ......	7a	0
b	Less: cost of goods sold .............	7b	0
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c	0
8	Other revenue (describe in Schedule O) ....................	8	0
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	32,167

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-4,537
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	11,180
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20	10,750
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	17,393

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? Producing live theatre.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 Produced the following plays: 1. Alice in Pantoland; 2. The Revolutionists; 3. Patchwork Puppets (co-produced). In total there were approx 40 participants, 1227 paid audience with 178 under 13 yrs old, and 110 complimentary audience. (Grants $ 0) If this amount includes foreign grants, check here ...			28a	34,706
29 Provided space use to other 501(c)(3) theatre companies for 6 wks of set build & rehearsal, & long-term storage for one company. Expense is 6 wks cost of rent, utilities & maint at 930 N Fair Oaks Ave, leased by Mercury Players for its purposes. (Grants $ 0) If this amount includes foreign grants, check here ...			29a	1,344
30 Co-produced the play, God Help Us!, involving approx 13 primary participants, 494 paid audience & 67 complimentary audience. 100% of the net income was given to The Progressive Magazine, a 501(c)(3) nonprofit. Expense is WI sales tax. (Grants $ 0) If this amount includes foreign grants, check here ...			30a	654
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	36,704

(a) Name and business address of each independent contractor	(b) Type of service	(c) Compensation
NONE

Sign Here

	Signature of officer	Date

	Type or print name and title

10	Grants and similar amounts paid (list in Schedule O) ................	10	11,900
11	Benefits paid to or for members ......................	11	0
12	Salaries, other compensation, and employee benefits ................	12	0
13	Professional fees and other payments to independent contractors ............	13	250
14	Occupancy, rent, utilities, and maintenance ...................	14	19,266
15	Printing, publications, postage, and shipping ...................	15	792
16	Other expenses (describe in Schedule O) ...................	16	4,496
17	Total expenses. Add lines 10 through 16 .................	17	36,704