Civic Intelligence

Central Square Theater Inc.

990 • Fiscal year 2015 • EIN 26-1323224

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 12, 2016

450 Massachusetts AvenueCambridge, MA 02139

(617) 576-9278

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

97th percentile

1.66x

Higher debt load relative to assets than 97% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

91st percentile

2.67x

Higher debt load relative to revenue than 91% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$60,685

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

27th percentile

-3.9%

Faster asset growth than 27% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

52nd percentile

4.3%

Faster revenue growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$2,481,306

Down $100,058 (-3.9%) from 2014

Net Assets

Down

-$1,642,110

Down $167,668 (-11%) from 2014

Liabilities

Up

$4,123,416

Up $67,610 (+1.7%) from 2014

Revenue

Up

$1,544,855

Up $64,018 (+4.3%) from 2014

Expenses

Down

$1,712,523

Down $96,957 (-5.4%) from 2014

Net Income

Up

-$167,668

Up $160,975 (+49%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $3,331,758Liabilities 2011: $3,795,722Net Assets 2011: -$463,9642011Assets 2012: $2,960,072Liabilities 2012: $3,951,165Net Assets 2012: -$991,0932012Assets 2013: $2,884,767Liabilities 2013: $4,030,566Net Assets 2013: -$1,145,7992013Assets 2014: $2,581,364Liabilities 2014: $4,055,806Net Assets 2014: -$1,474,4422014Assets 2015: $2,481,306Liabilities 2015: $4,123,416Net Assets 2015: -$1,642,1102015Assets 2016: $2,267,246Liabilities 2016: $992,193Net Assets 2016: $1,275,0532016Assets 2017: $2,048,329Liabilities 2017: $1,022,362Net Assets 2017: $1,025,9672017Assets 2018: $1,891,410Liabilities 2018: $1,001,687Net Assets 2018: $889,7232018Assets 2019: $1,969,167Liabilities 2019: $1,116,930Net Assets 2019: $852,2372019Assets 2020: $1,847,743Liabilities 2020: $1,160,525Net Assets 2020: $687,2182020Assets 2021: $2,355,431Liabilities 2021: $1,081,564Net Assets 2021: $1,273,8672021Assets 2022: $2,102,581Liabilities 2022: $786,193Net Assets 2022: $1,316,3882022Assets 2023: $1,695,918Liabilities 2023: $933,779Net Assets 2023: $762,1392023Assets 2024: $1,425,679Liabilities 2024: $938,168Net Assets 2024: $487,5112024Assets 2025: $1,163,718Liabilities 2025: $664,235Net Assets 2025: $499,4832025

Highlighted filing

2015

Assets$2,481,306
Liabilities$4,123,416
Net Assets-$1,642,110

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,329,3762011Expenses 2012: $1,623,7462012Expenses 2013: $1,957,2422013Revenue 2014: $1,480,837Expenses 2014: $1,809,480Net Income 2014: -$328,6432014Revenue 2015: $1,544,855Expenses 2015: $1,712,523Net Income 2015: -$167,6682015Revenue 2016: $2,336,905Expenses 2016: $1,879,663Net Income 2016: $457,2422016Revenue 2017: $1,501,598Expenses 2017: $1,750,684Net Income 2017: -$249,0862017Revenue 2018: $1,423,190Expenses 2018: $1,566,434Net Income 2018: -$143,2442018Revenue 2019: $1,786,887Expenses 2019: $1,824,373Net Income 2019: -$37,4862019Revenue 2020: $1,550,043Expenses 2020: $1,715,062Net Income 2020: -$165,0192020Revenue 2021: $1,541,772Expenses 2021: $952,982Net Income 2021: $588,7902021Revenue 2022: $1,974,370Expenses 2022: $1,613,248Net Income 2022: $361,1222022Revenue 2023: $1,495,226Expenses 2023: $2,049,816Net Income 2023: -$554,5902023Revenue 2024: $2,056,363Expenses 2024: $2,330,991Net Income 2024: -$274,6282024Revenue 2025: $1,955,679Expenses 2025: $1,943,707Net Income 2025: $11,9722025

Highlighted filing

2015

Revenue$1,544,855
Expenses$1,712,523
Net Income-$167,668
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 12, 2016
Return Version
2014v6.0
Gross Receipts
$1,568,705
Mission and Program Overview

Mission

Central square theater, the oldest female-led theater organization in greater boston, is an innovator in the non-profit arts field in collaborative leadership. Cst engages over 35,000 people annually through live performance, rigorous youth education, and community. Cst works closely with mit on catalyst collaborative@mit (cc@mit), one of the only nationwide partnerships between a world class research institute and a professional theater. Cc@mit creates and presents plays that deepen public engagement with science, while providing creative and emotional experiences not available in other forms of dialogue about science.

The purpose of the central square theater is to support the nora theatre company and underground railway theater by providing space to each of those two theater companies and by conducting programs that are consistent with the charitable and educational purposes of those companies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,374,464$2,204,193▼ $170,271
Cash and Non-Interest-Bearing Accounts$87,812$133,415▲ $45,603
Pledges and Grants Receivable$29,970$43,225▲ $13,255
Accounts Receivable$12,660$40,510▲ $27,850
Prepaid Expenses and Deferred Charges$21,779$9,506▼ $12,273
Total Assets$2,581,364$2,481,306▼ $100,058
Other Assets Total$54,679$50,457▼ $4,222
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,750,000$3,750,000→ $0
Deferred Revenue$104,877$209,135▲ $104,258
Accounts Payable and Accrued Expenses$200,929$164,281▼ $36,648
Total Liabilities$4,055,806$4,123,416▲ $67,610
Net Assets / Fund Balance
Temporarily Rstr Net Assets$21,010$0▼ $21,010
Unrestricted Net Assets$-1,495,452$-1,642,110▼ $146,658
Total Net Assets Fund Balance$-1,474,442$-1,642,110▼ $167,668
Total Liabilities and Net Assets / Fund Balance$2,581,364$2,481,306▼ $100,058

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,889,113$1,016,600$2,905,713
Equipment$315,080$201,822$516,902
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Catherine Carr KellyExecutive DirectorFT$60,685-$60,685
Lee Mikeska GardnerBoard Member/artistic DireFT$46,000-$46,000
Debra WiseBoard Member/artistic DireFT$32,000$1,686$33,686
Mary C HuntingtonBoard MemberFT-$9,929$9,929

Board Members and Trustees

NameTitle
Dr Martin BlattPresident
Betsy GrobanBoard Member
Breton Leone-quickBoard Member
Carolyn MugarBoard Member
Jane MinasianBoard Member
Laura RobertsBoard Member
Linda LipkinBoard Member
Susan HoltzmanClerk
Allison ColemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$642,468
Program Service Revenue
$829,826
Investment Income
$36
Other Revenue
$72,525
All Other Contributions
$628,368
Change in Net Assets
$-167,668

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,544,855
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$206,227
Total Revenue per Audited Statements
$1,751,082
Total Revenue per Form 990
$1,544,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,044,677
Salaries, Compensation, and Employee Benefits$667,846
Total Fundraising Expense$136,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$368,397$99,549$67,560$535,506
Occupancy$150,347$17,004$11,635$178,986
Depreciation Depletion$143,038$16,170$11,063$170,271
Advertising$108,506$1,217$10,954$120,677
Other Employee Benefits$50,204$17,816$12,955$80,975
Payroll Taxes$31,846$11,300$8,219$51,365
Interest$22,908$2,590$1,773$27,271
Travel$21,437$237$2,143$23,817
All Other Expenses$16,520$1,867$1,277$19,664
Fees for Services Other$2,777$14,762$718$18,257
Office Expenses$12,180$1,676$945$14,801
Other Expenses$10,392$2,158$1,600$14,150
Fees for Services Accounting-$14,000-$14,000
Insurance$9,946$2,067$1,475$13,488
Total Functional Expenses$1,373,257$202,866$136,400$1,712,523

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,918,750
Expenses per Audited Statements$1,712,523
Total Expenses per Form 990$1,712,523
Expenses Not Reported on Form 990$206,227
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$96,375
Fundraising Direct Expenses$23,850
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Gala$96,375$96,375$23,850$72,525
Total Events$96,375$96,375$23,850$72,525
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The board authorized the finance committee to review and approve the form 990 prior to its filing. The form 990 was then authorized and signed by an officer of the organization.

Form 990, Part VI, Section B, Line 15

Cst's executive compensation program is administered by the board of directors through its executive committee. The executive committee is responsible for establishing and maintaining a competitive compensation program for the key executives of the organization. The committee meets as needed to review the compensation program and make recommendations for any changes to the board, as appropriate. A performance evaluation is conducted and reviewed in the spring of each year and is intended to ensure that the compensation program falls within a reasonable range of competitive practices for comparable positions among similarly situated organizations. Following this review, the committee reviews and approves, for selected key executives, base salaries and annual incentive opportunity adjustments, and objectives and goals forth-upcoming year's annual incentive plan. The committee reviews and recommends to the board salary approval for the executive director.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Central Square Theater Inc
EIN
26-1323224
Phone
6175769278
Address
450 MASSACHUSETTS AVENUE, CAMBRIDGE, MA 02139

Signing Officer

Name
Dr Martin Blatt
Title
President
Phone
6175769278
Signed
2016-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Carr Kelly
Formed
2007
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
10
Employees
64
Volunteers
341

Preparer

Firm
O'CONNOR & DREW PC
Address
25 BRAINTREE HILL OFC PK SUITE 102, BRAINTREE, MA 02184
Preparer
David a Diiulis
Phone
6174711120
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

This process has remained unchanged from prior year.

Financial Statement Notes

PART X, LINE 2:

Generally accepted accounting principles as practiced in the united states require an entity to assess the probability that a tax position has a "more likely than not" (mltn) sustainability after review by tax authorities. If a tax position is deemed not to meet this threshold, any unrecognized tax benefits and costs are estimated and recognized. Interest and penalties, if any, related to assessments by tax authorities will be classified as a component of interest expense and other expense, respectively, in the statement of activities. A tax position may be considered as taken any time a taxpayer chooses amongst alternatives that affect the amount of their tax obligations and include for example: tax exempt status; status as a pass-through entity (s corporations); decisions made in the process of conforming with tax laws; decisions not to file in certain jurisdictions; allocation of income between jurisdictions and the characterization of income or expenses. Tax returns are routinely open for review by the tax authorities for three years from their due date. In certain circumstances the statute of limitations may remain open indefinitely. The organizations have been notified by the internal revenue service that they meet the qualifications to be classified as a tax exempt entity under section 501(c)(3) of the internal revenue code. Since the continuance of this status is based upon continuing qualification, the organizations have identified this as a tax position. However, they have determined that this tax position meets mltn sustainability and does not result in an uncertainty requiring recognition.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Direct expense of fundraising event 23,850.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct expense of fundraising event 23,850.

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IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE CENTRAL SQUARE THEATER IS TO SUPPORT THE NORA THEATRE COMPANY AND UNDERGROUND RAILWAY THEATER BY PROVIDING SPACE TO EACH OF THOSE TWO THEATER COMPANIES AND BY CONDUCTING PROGRAMS THAT ARE CONSISTENT WITH THE CHARITABLE AND EDUCATIONAL PURPOSES OF THOSE COMPANIES.
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IRS990/Desc0CENTRAL SQUARE THEATER IS A STATE-OF-THE-ART THEATRICAL ARTS FACILITY WHERE AUDIENCES FIND, UNDER ONE ROOF, THE DISTINCTIVE REPERTOIRES OF TWO AWARD-WINNING, PROFESSIONAL COMPANIES, UNDERGROUND RAILWAY THEATER AND THE NORA THEATRE COMPANY, AS WELL AS COLLABORATIVE PROJECTS DRAWING ON THEIR CREATIVE SYNERGY. A CULTURAL ANCHOR IN THE COMMUNITY, SCHOOLS, FAMILIES, AND COMMUNITY GROUPS BENEFIT FROM OUTREACH AND EDUCATIONAL PROGRAMS, AND THE LOCAL ECONOMY IS BOOSTED BY THE OVER 26,000 AUDIENCE MEMBERS THAT VISIT CST EACH YEAR AND ENJOY THE MULTICULTURAL, MULTI-GENERATIONAL, URBAN ENVIRONMENT OF CENTRAL SQUARE, CAMBRIDGE. AS THE FIRST PERMANENT HOME FOR BOTH THEATER COMPANIES, CENTRAL SQUARE THEATER IS A VIBRANT HUB OF THEATRICAL, EDUCATIONAL AND SOCIAL ACTIVITY, WHERE ARTISTS AND AUDIENCES COME TOGETHER TO CREATE THEATER VITAL TO THE COMMUNITY. THE THEATER IS DEDICATED TO PROVIDING AFFORDABLE TICKET PRICES FOR UNDERSERVED COMMUNITIES AND OFFERS FREE OR DISCOUNTED TICKETS TO MANY LOCAL NON-PROFIT ORGANIZATIONS. THE NORA THEATRETHE NORA THEATRE COMPANY BEGAN WITH A PRODUCTION OF EDNA OBRIENS PLAY, VIRGINIA, ABOUT THE CELEBRATED AUTHOR VIRGINIA WOOLF, AT THE FORMER LYRIC STAGE SPACE ON CHARLES STREET. COMMITTED TO PRODUCING ILLUMINATING CONTEMPORARY AND MODERN CLASSIC THEATER AND TO CHAMPIONING THE VOICE OF WOMEN, THE COMPANY HAS, SINCE THAT TIME, STAGED 67 PRODUCTIONS. BEFORE MOVING TO CENTRAL SQUARE THEATER IN 2008, THE NORA ALSO RESIDED AT THE HARVARD FRESHMAN UNION WHERE IT ESTABLISHED AN INTERNSHIP PROGRAM WITH HARVARD FRESHMEN, AND AT BOSTON PLAYWRIGHTS THEATRE WHERE AUDIENCES WERE INTRODUCED TO MANY OF THE 36 PLAYS WHICH WERE GIVEN THEIR GREATER BOSTON, NEW ENGLAND, OR WORLD PREMIERES BY THE COMPANY. THROUGHOUT ITS HISTORY, THE NORA HAS RECEIVED MANY AWARDS AND CITATIONS FOR THE HIGH QUALITY OF ITS WORK INCLUDING SEVEN ELLIOT NORTON AWARDS, FIVE IRNE AWARDS, AND MENTIONS IN BEST OF LISTS FROM, AMONG OTHERS, THE BOSTON GLOBE, EDGE BOSTON, AND BOSTON PHOENIX. IN 2008, THE COMPANY BEGAN A COLLABORATION WITH GIRL TALK THEATRE, AN ORGANIZATION THAT USES THE ART OF THEATER TO EMPOWER POOR, HOMELESS, AND MARGINALIZED WOMEN. UNDERGROUND RAILWAY THEATERUNDERGROUND RAILWAY THEATER CREATES LIVE PERFORMANCE IN THE ACTIVIST AND COLLABORATIVE SPIRIT OF ITS NAMESAKE. THROUGH INTERDISCIPLINARY INQUIRY AND PARTNERSHIP, URT CREATES ACCESSIBLE THEATER OF GREAT BEAUTY AND SOCIAL CONTENT THEATER THAT CHALLENGES AND DELIGHTS, INFORMS AND CELEBRATES. THROUGH ITS PRODUCTIONS AND A CONSTELLATION OF EDUCATION AND OUTREACH PROGRAMS, URT ACTIVATES COMMITMENTS TO CULTIVATING LOCAL ARTISTS OF ALL AGES AND TO CREATING NEW WORK. FOUNDED IN OBERLIN, OHIO, ONE OF THE STOPS ON THE UNDERGROUND RAILROAD, URT TOURED NATIONALLY FOR 30 YEARS BEFORE BECOMING A RESIDENT COMPANY AT CST. THROUGH ITS WORK WITH SYMPHONY ORCHESTRAS, URT HAS REPRESENTED MASSACHUSETTS AT OVER A DOZEN U.S. THEATER FESTIVALS AND ALSO IN FRANCE, CANADA, SPAIN, TAIWAN, GREECE, AND HONG KONG. AWARDS FOR THEATER AND PUBLIC EDUCATION INCLUDE THOSE FROM OUR PLACE THEATER PROJECT, THE ENVIRONMENTAL PROTECTION AGENCY, AND THE CAMBRIDGE PEACE COMMISSION. THE COMPANY HAS BEEN CITED FOR EXCELLENCE BY THE BOSTON GLOBE AND THE LOS ANGELES TIMES. CATALYST COLLABORATIVE@MITCATALYST COLLABORATIVE@MIT (CC@MIT) IS DEDICATED TO CREATING AND PRESENTING PLAYS THAT DEEPEN PUBLIC UNDERSTANDING ABOUT SCIENCE, WHILE PROVIDING ARTISTIC AND EMOTIONAL EXPERIENCES NOT AVAILABLE IN OTHER FORMS OF DIALOGUE ABOUT SCIENCE. CC@MIT IS COMMITTED TO FURTHERING APPROACHES FOR INVESTIGATING SCIENCE AND TECHNOLOGY AS PART OF THE FABRIC OF THEATER AND LIFE. PAIRING MITS EXPERTISE IN SCIENCE AND TECHNOLOGY AND THE TWO RESIDENT COMPANIES OF CENTRAL SQUARE THEATERS COMMITMENTS TO ARTISTIC EXCELLENCE, CROSS-DISCIPLINARY COLLABORATION AND COMMUNITY INVOLVEMENT, CC@MIT STRIVES TO MAKE SIGNIFICANT CONTRIBUTIONS TO THE GROWING FIELD OF SCIENCE THEATER. CONNECTIONS TO PRIMARY RESEARCH CONCERNS AT MIT AFFORD CC@MIT THE OPPORTUNITY TO AUTHENTICA
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt91686
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/PersonNm0DR MARTIN BLATT
IRS990/Form990PartVIISectionAGrp/PersonNm1ALLISON COLEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2SUSAN HOLTZMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3MARY C HUNTINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm4LINDA LIPKIN
IRS990/Form990PartVIISectionAGrp/PersonNm5BRETON LEONE-QUICK
IRS990/Form990PartVIISectionAGrp/PersonNm6JANE MINASIAN
IRS990/Form990PartVIISectionAGrp/PersonNm7CAROLYN MUGAR
IRS990/Form990PartVIISectionAGrp/PersonNm8LAURA ROBERTS
IRS990/Form990PartVIISectionAGrp/PersonNm9DEBRA WISE
IRS990/Form990PartVIISectionAGrp/PersonNm10LEE MIKESKA GARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm11BETSY GROBAN
IRS990/Form990PartVIISectionAGrp/PersonNm12CATHERINE CARR KELLY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt932000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1046000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1260685
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER/ARTISTIC DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER/ARTISTIC DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt023850
IRS990/FundraisingGrossIncomeAmt096375
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GovernmentGrantsAmt014100
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01568705
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/FundraisingAmt01475
IRS990/InsuranceGrp/ManagementAndGeneralAmt02067
IRS990/InsuranceGrp/ProgramServicesAmt09946
IRS990/InsuranceGrp/TotalAmt013488
IRS990/InterestGrp/FundraisingAmt01773
IRS990/InterestGrp/ManagementAndGeneralAmt02590
IRS990/InterestGrp/ProgramServicesAmt022908
IRS990/InterestGrp/TotalAmt027271
IRS990/InvestmentIncomeGrp/ExclusionAmt036
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt036
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt083
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01218422
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02374464
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02204193
IRS990/LandBldgEquipCostOrOtherBssAmt03422615
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF THE CENTRAL SQUARE THEATER IS TO SUPPORT THE NORA THEATRE COMPANY AND UNDERGROUND RAILWAY THEATER BY PROVIDING SPACE TO EACH OF THOSE TWO THEATER COMPANIES AND BY CONDUCTING PROGRAMS THAT ARE CONSISTENT WITH THE CHARITABLE AND EDUCATIONAL PURPOSES OF THOSE COMPANIES. THE UNDERGROUND RAILWAY THEATER CREATES LIVE PERFORMANCE IN THE ACTIVIST AND COLLABORATIVE SPIRIT OF ITS NAMESAKE. THROUGH INTERDISCIPLINARY INQUIRY AND PARTNERSHIP, URT CREATES ACCESSIBLE THEATER OF GREAT BEAUTY AND SOCIAL CONTENT - THEATER THAT CHALLENGES AND DELIGHTS, INFORMS AND CELEBRATES. THROUGH ITS PRODUCTIONS AND A CONSTELLATION OF EDUCATION AND OUTREACH PROGRAMS, URT ACTIVATES COMMITMENTS TO CULTIVATING LOCAL ARTISTS OF ALL AGES AND TO CREATING NEW WORK. THE NORA THEATRE COMPANY, INC. PRESENTS ILLUMINATING CONTEMPORARY AND MODERN CLASSIC THEATRE AND CHAMPIONS THE VOICE OF WOMEN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03750000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03750000
IRS990/NetAssetsOrFundBalancesBOYAmt0-1474442
IRS990/NetAssetsOrFundBalancesEOYAmt0-1642110
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt072525
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt072525
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt011635
IRS990/OccupancyGrp/ManagementAndGeneralAmt017004
IRS990/OccupancyGrp/ProgramServicesAmt0150347
IRS990/OccupancyGrp/TotalAmt0178986
IRS990/OfficeExpensesGrp/FundraisingAmt0945
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01676
IRS990/OfficeExpensesGrp/ProgramServicesAmt012180
IRS990/OfficeExpensesGrp/TotalAmt014801
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt054679
IRS990/OtherAssetsTotalGrp/EOYAmt050457
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt012955
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017816
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt050204
IRS990/OtherEmployeeBenefitsGrp/TotalAmt080975
IRS990/OtherExpensesGrp/Desc0PRODUCTION EXPENSE
IRS990/OtherExpensesGrp/Desc1TICKET PROCESSING CHARG
IRS990/OtherExpensesGrp/Desc2POSTAGE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt24083
IRS990/OtherExpensesGrp/FundraisingAmt31600
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2453
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32158
IRS990/OtherExpensesGrp/ProgramServicesAmt0319495
IRS990/OtherExpensesGrp/ProgramServicesAmt164432
IRS990/OtherExpensesGrp/ProgramServicesAmt240832
IRS990/OtherExpensesGrp/ProgramServicesAmt310392
IRS990/OtherExpensesGrp/TotalAmt0319495
IRS990/OtherExpensesGrp/TotalAmt164432
IRS990/OtherExpensesGrp/TotalAmt245368
IRS990/OtherExpensesGrp/TotalAmt314150
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt067560
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt099549
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0368397
IRS990/OtherSalariesAndWagesGrp/TotalAmt0535506
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt08219
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011300
IRS990/PayrollTaxesGrp/ProgramServicesAmt031846
IRS990/PayrollTaxesGrp/TotalAmt051365
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt029970
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt043225
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021779
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09506
IRS990/PrincipalOfficerNm0CATHERINE CARR KELLY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/Desc0BOX OFFICE SALES
IRS990/ProgramServiceRevenueGrp/Desc1PERFORMANCE REVENUE, C
IRS990/ProgramServiceRevenueGrp/Desc2CONCESSION SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0681634
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1118335
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt229857
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0681634
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1118335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt229857
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0663854
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt024
IRS990/PYOtherExpensesAmt01041193
IRS990/PYOtherRevenueAmt084675
IRS990/PYProgramServiceRevenueAmt0732284
IRS990/PYRevenuesLessExpensesAmt0-328643
IRS990/PYSalariesCompEmpBnftPaidAmt0768287
IRS990/PYTotalExpensesAmt01809480
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01480837
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-167668
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0829826
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0642468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0663854
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0903492
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0592602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0553930
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03356346
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt035
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0660
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0805
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0860
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0860
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88360
IRS990ScheduleA/PublicSupportPY170Pct00.82820
IRS990ScheduleA/PublicSupportTotal170Amt02967174
IRS990ScheduleA/SubstantialContributorsTotAmt0389172
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0642468
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0663854
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0903492
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0592602
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0553930
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03356346
IRS990ScheduleA/TotalSupportAmt03358011
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0182377
IRS990ScheduleD/DonatedServicesUseFcltsAmt0182377
IRS990ScheduleD/EquipmentGrp/BookValueAmt0315080
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0201822
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0516902
IRS990ScheduleD/ExpensesNotReportedAmt0206227
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01712523
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01889113
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01016600
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02905713
IRS990ScheduleD/OtherExpensesIncludedAmt023850
IRS990ScheduleD/OtherRevenueAmt023850
IRS990ScheduleD/RevenueNotReportedAmt0206227
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01544855
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AS PRACTICED IN THE UNITED STATES REQUIRE AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A "MORE LIKELY THAN NOT" (MLTN) SUSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. INTEREST AND PENALTIES, IF ANY, RELATED TO ASSESSMENTS BY TAX AUTHORITIES WILL BE CLASSIFIED AS A COMPONENT OF INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY, IN THE STATEMENT OF ACTIVITIES. A TAX POSITION MAY BE CONSIDERED AS TAKEN ANY TIME A TAXPAYER CHOOSES AMONGST ALTERNATIVES THAT AFFECT THE AMOUNT OF THEIR TAX OBLIGATIONS AND INCLUDE FOR EXAMPLE: TAX EXEMPT STATUS; STATUS AS A PASS-THROUGH ENTITY (S CORPORATIONS); DECISIONS MADE IN THE PROCESS OF CONFORMING WITH TAX LAWS; DECISIONS NOT TO FILE IN CERTAIN JURISDICTIONS; ALLOCATION OF INCOME BETWEEN JURISDICTIONS AND THE CHARACTERIZATION OF INCOME OR EXPENSES. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES THE STATUTE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY. THE ORGANIZATIONS HAVE BEEN NOTIFIED BY THE INTERNAL REVENUE SERVICE THAT THEY MEET THE QUALIFICATIONS TO BE CLASSIFIED AS A TAX EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. SINCE THE CONTINUANCE OF THIS STATUS IS BASED UPON CONTINUING QUALIFICATION, THE ORGANIZATIONS HAVE IDENTIFIED THIS AS A TAX POSITION. HOWEVER, THEY HAVE DETERMINED THAT THIS TAX POSITION MEETS MLTN SUSTAINABILITY AND DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EXPENSE OF FUNDRAISING EVENT 23,850.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT EXPENSE OF FUNDRAISING EVENT 23,850.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02204193
IRS990ScheduleD/TotalExpensesPerForm990Amt01712523
IRS990ScheduleD/TotalRevenuePerForm990Amt01544855

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.16$0.66$0.50$1.96$1.94$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.43$0.94$0.49$2.06$2.33$0.27
2023Detailed filing. Detailed filing data is available for this year.$1.70$0.93$0.76$1.50$2.05$0.55
2022Detailed filing. Detailed filing data is available for this year.$2.10$0.79$1.32$1.97$1.61$0.36
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$1.08$1.27$1.54$0.95$0.59
2020Detailed filing. Detailed filing data is available for this year.$1.85$1.16$0.69$1.55$1.72$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.97$1.12$0.85$1.79$1.82$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.89$1.00$0.89$1.42$1.57$0.14
2017Detailed filing. Detailed filing data is available for this year.$2.05$1.02$1.03$1.50$1.75$0.25
2016Detailed filing. Detailed filing data is available for this year.$2.27$0.99$1.28$2.34$1.88$0.46
2015Detailed filing. Detailed filing data is available for this year.$2.48$4.12$1.64$1.54$1.71$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.58$4.06$1.47$1.48$1.81$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$4.03$1.15$1.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$3.95$0.99$1.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$3.80$0.46$1.33