Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (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 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 1,290,773 | 1,268,795 | 505,307 | 1,484,739 | 2,711,727 | 7,261,341 |
| 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 | 17,977,770 | 19,382,615 | 861,907 | 17,227,788 | 122,092 | 55,572,172 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 19,268,543 | 20,651,410 | 1,367,214 | 18,712,527 | 2,833,819 | 62,833,513 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 88,054 | 70,039 | 158,093 | |||
| 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.. | 88,054 | 70,039 | 158,093 | |||
| 8 | Public support. (Subtract line 7c from line 6.) | 62,675,420 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 19,268,543 | 20,651,410 | 1,367,214 | 18,712,527 | 2,833,819 | 62,833,513 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 191,005 | 222,311 | 636,636 | 257,593 | 162,534 | 1,470,079 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 191,005 | 222,311 | 636,636 | 257,593 | 162,534 | 1,470,079 |
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | 132,078 | 91,655 | 24,116 | 54,697 | 8,285 | 310,831 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 19,591,626 | 20,965,376 | 2,027,966 | 19,024,817 | 3,004,638 | 64,614,423 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 1: | STARLIGHT THEATRE ASSOCIATION OF KANSAS CITY, INC., A NONPROFIT ORGANIZATION, IS DEDICATED TO PRODUCING, PRESENTING AND PROMOTING EXCELLENCE IN MUSICAL THEATRE AND THE PERFORMING ARTS FOR DIVERSE AUDIENCES OF ALL AGES, WITH AN EMPHASIS ON CONTINUED PROGRAMMING FOR FAMILIES AND CHILDREN. STARLIGHT STRIVES TO ENRICH THE KANSAS CITY REGION FOR ALL RESIDENTS AND VISITORS BY BUILDING APPRECIATION FOR THE PERFORMING ARTS, MAKING LIVE THEATRE AND MUSIC AFFORDABLE AND ACCESSIBLE, PROVIDING SUPERIOR ARTS EDUCATION AND COMMUNITY ENGAGEMENT PROGRAMS, AND DELIVERING EXCEPTIONAL CUSTOMER SERVICE. A BELOVED KANSAS CITY CULTURAL TRADITION, STARLIGHT DEVOTES SIGNIFICANT RESOURCES TO PRESERVING AND ENHANCING ITS HOME VENUE IN SWOPE PARK AND CREATING NEW MEMORIES FOR GENERATIONS TO COME. PRESENTING LIVE BROADWAY THEATRE SINCE 1951, THE NONPROFIT STARLIGHT THEATRE ASSOCIATION IS KANSAS CITY'S OLDEST AND LARGEST PERFORMING ARTS ORGANIZATION. THE ASSOCIATION OPERATES, PROGRAMS AND MAINTAINS THE LARGEST OUTDOOR STAGE IN THE UNITED STATES, AS WELL AS THE 16-ACRE STARLIGHT THEATRE COMPLEX. THE THEATRE SEATS APPROXIMATELY 8,000 AND IS LOCATED IN SWOPE PARK, THE LARGEST PARK IN KANSAS CITY. WHILE FUNDING ANNUAL OPERATING COSTS OF $816,192 FOR THE STARLIGHT VENUE, THE ASSOCIATION ALSO RAISES FUNDS FOR CAPITAL IMPROVEMENTS AND A VARIETY OF PROGRAMS, INCLUDING BROADWAY MUSICALS, CONCERTS AND COMMUNITY ENGAGEMENT. SINCE 2000, THE ASSOCIATION HAS CONTRIBUTED MORE THAN $31 MILLION OF PRIVATELY FUNDED IMPROVEMENTS TO THE KANSAS CITY, MO.-OWNED STARLIGHT THEATRE, OFFSETTING LOCAL GOVERNMENT FINANCIAL LOADS. IN FISCAL YEAR 2020, STARLIGHT RECORDED OVER $1.41 MILLION OF DEPRECIATION EXPENSES RELATED TO THE THEATRE FACILITY, EQUIPMENT AND OFFICES. STARLIGHT IS A FREQUENT RECIPIENT OF LOCAL, NATIONAL AND EVEN INTERNATIONAL AWARDS AND RECOGNITION. IN 2013, STARLIGHT WON THE PRESTIGIOUS VENUE EXCELLENCE AWARD FROM THE INTERNATIONAL ASSOCIATION OF VENUE MANAGERS. HONORS IN 2020 INCLUDED: BEST LIVE MUSIC VENUE (OVER 1,000) - THE PITCH BEST OF KC AWARDS; BEST LIVE THEATER - THE PITCH BEST OF KC AWARDS; BEST OUTDOOR VENUE - THE PITCH BEST OF KC AWARDS; INGRAM'S BEST OF THE BEST WITH 19 TOTAL GOLDS; BEST LIVE THEATER VENUE - KANSAS CITY MAGAZINE'S BEST OF KC; AND BEST OUTDOOR MUSIC VENUE - KANSAS CITY MAGAZINE'S BEST OF KC. STARLIGHT TYPICALLY BENEFITS FROM STRONG TICKET SALES AND ANCILLARY REVENUE FROM PARKING AND CONCESSIONS AND HAS NOT RELIED HEAVILY ON CHARITABLE CONTRIBUTIONS OR GOVERNMENT SUPPORT. IN 2020, WITH ALL BUT THREE PRODUCTIONS CANCELLED, THE PRIMARY SOURCE OF STARLIGHT'S ANNUAL REVENUE WAS ELIMINATED. WITHOUT REGULAR PROGRAMMING, STARLIGHT'S REMAINING EXPENSES INCLUDED THE CORE OF WHAT SETS STARLIGHT APART: A HISTORIC LANDMARK AND ITS 16-ACRE CAMPUS; COMMUNITY ENGAGEMENT PROGRAMMING THAT PIVOTED TIME AND AGAIN TO CONTINUE TO SERVE KANSAS CITY; AND THE YEAR-ROUND FULL-TIME STAFF WHO ADJUSTED THEIR WORK TO SERVE NEW INITIATIVES AND PROJECTS, SACRIFICED TIME AND WAGES TO REDUCE EXPENSES, AND PREPARED FOR A FUTURE THAT REQUIRED MULTIPLE SCENARIO CONSIDERATIONS. WITH A SEASON IN WHICH THE CURTAIN NEVER ROSE FOR A PERFORMANCE FOR THE FIRST TIME SINCE STARLIGHT WAS BUILT 70 YEARS AGO NOW IN THE PAST, STARLIGHT LOOKS FORWARD TO THE RETURN OF LIVE PERFORMANCES ON ITS STAGE IN THE SUMMER OF 2021. HOWEVER, STARLIGHT WILL CONTINUE TO NAVIGATE SIGNIFICANT FINANCIAL CHALLENGES, UNPREDICTABLE ATTENDANCE AND REDUCED PROGRAMMING AS IT RECOVERS FROM A TRULY HISTORIC YEAR. IN A NORMAL YEAR, NEARLY 90% OF STARLIGHT'S OPERATING BUDGET IS SUPPORTED BY EARNED REVENUE RELATED TO SUMMER BROADWAY SERIES AND CONCERTS. WITH AN ABBREVIATED BROADWAY SERIES AND PROJECTED 70% REDUCTION OF LIVE CONCERT EVENTS DUE TO LIMITED TOURING SHOWS, STARLIGHT PLANS TO LEVERAGE ITS UNIQUE OUTDOOR THEATRE SETTING TO FOSTER A SAFE ENVIRONMENT FOR NOT ONLY THE RETURN TO NORMAL STARLIGHT PROGRAMMING BUT PRESENT NEW PROGRAMMING IN PARTNERSHIP WITH OTHER ARTS AND CULTURAL INSTITUTIONS THAT SHARE SIMILAR CHALLENGING CIRCUMSTANCES AS A RESULT OF A YEAR WITHOUT TRADITIONAL PERFORMING ARTS EVENTS. |
| FORM 990, PART VI, SECTION A, LINE 7A | GOVERNING BODY AND MANAGEMENT - THE BOARD OF STARLIGHT THEATRE ASSOCIATION OF KANSAS CITY PUTS TOGETHER A NOMINATING COMMITTEE THAT IDENTIFIES POTENTIAL BOARD CANDIDATES. ONCE THE POTENTIAL CANDIDATES ARE IDENTIFIED, THE COMMITTEE PRESENTS NOMINATIONS AT A BOARD MEETING. A FULL VOTE 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 RECUSE THEMSELVES FROM THE VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7B | 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 NOMINATIONS AT A BOARD MEETING. A FULL VOTE 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. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 REVIEW PROCESS - THE FINANCE COMMITTEE CHARTER GRANTS THE FINANCE COMMITTEE THE RIGHT TO FUNCTION AS THE GOVERNING BODY WITH MATTERS RELATED TO FINANCE. THE FINANCE COMMITTEE REVIEWS A DRAFT OF THE FORM 990 IN FULL DETAIL. THE DRAFT IS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING. THE FINANCE COMMITTEE ANNUALLY REVIEWS AND UPDATES THE CHARTER AS DEEMED NECESSARY. |
| FORM 990, 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 PERSON'S DUTIES TO STARLIGHT MUST BE IN 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. THE 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 IS AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION POLICY: 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 IS AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | DISCLOSURE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND/OR FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE FROM PRIOR YEAR. |
| Software ID: | |
| Software Version: |