Civic Intelligence

Central Square Theater Inc.

990 • Fiscal year 2016 • EIN 26-1323224

Jul 01, 2015 to Jun 30, 2016 • Filed on May 12, 2017

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

77th percentile

0.44x

Higher debt load relative to assets than 77% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.42x

Higher debt load relative to revenue than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

80th percentile

20%

Higher net margin than 80% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$60,685

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

14th percentile

-8.6%

Faster asset growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

89th percentile

51%

Faster revenue growth than 89% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,267,246

Down $214,060 (-8.6%) from 2015

Net Assets

Up

$1,275,053

Up $2,917,163 (+178%) from 2015

Liabilities

Down

$992,193

Down $3,131,223 (-76%) from 2015

Revenue

Up

$2,336,905

Up $792,050 (+51%) from 2015

Expenses

Up

$1,879,663

Up $167,140 (+9.8%) from 2015

Net Income

Up

$457,242

Up $624,910 (+373%) from 2015

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

2016

Assets$2,267,246
Liabilities$992,193
Net Assets$1,275,053

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

2016

Revenue$2,336,905
Expenses$1,879,663
Net Income$457,242
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 12, 2017
Return Version
2015v3.0
Gross Receipts
$2,338,155
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$2,204,193$2,032,431▼ $171,762
Pledges and Grants Receivable$43,225$100,485▲ $57,260
Prepaid Expenses and Deferred Charges$9,506$30,252▲ $20,746
Accounts Receivable$40,510$29,574▼ $10,936
Cash and Non-Interest-Bearing Accounts$111,367$27,056▼ $84,311
Savings and Temporary Cash Investments$22,048$8,099▼ $13,949
Total Assets$2,481,306$2,267,246▼ $214,060
Other Assets Total$50,457$39,349▼ $11,108
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,750,000$600,000▼ $3,150,000
Deferred Revenue$209,135$208,229▼ $906
Accounts Payable and Accrued Expenses$164,281$183,964▲ $19,683
Total Liabilities$4,123,416$992,193▼ $3,131,223
Net Assets / Fund Balance
Unrestricted Net Assets$-1,642,110$1,275,053▲ $2,917,163
Total Net Assets Fund Balance$-1,642,110$1,275,053▲ $2,917,163
Total Liabilities and Net Assets / Fund Balance$2,481,306$2,267,246▼ $214,060

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,743,827$1,161,886$2,905,713
Equipment$288,604$227,425$516,029
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Catherine Carr KellyExecutive DirectorFT$60,685-$60,685
Debra WiseBoard Member/artistic DirectorFT$46,000$5,136$51,136
Lee Mikeska GardnerBoard Member/artistic DirectorFT$46,000$5,136$51,136

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
$604,999
Program Service Revenue
$994,232
Investment Income
$36
Other Revenue
$737,638
All Other Contributions
$588,099
Change in Net Assets
$457,242

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$38,290Fair Value
Food Inventory$1,590Fair Value
Total Noncash Contributions$39,880-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,336,905
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$178,801
Total Revenue per Audited Statements
$2,515,706
Total Revenue per Form 990
$2,336,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,054,738
Salaries, Compensation, and Employee Benefits$824,925
Total Fundraising Expense$180,817
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$379,125$73,396$50,142$502,663
Occupancy$149,785$16,939$11,591$178,315
Depreciation Depletion$144,134$16,302$11,152$171,588
Current Officers, Directors, Trustees, and Key Employees$136,883$15,481$10,593$162,957
Advertising$131,365$1,459$13,136$145,960
Other Employee Benefits$61,147$23,782$17,338$102,267
Payroll Taxes$35,363$12,548$9,127$57,038
Travel$36,251$403$3,624$40,278
Other Expenses$35,236$392$3,524$39,152
Interest$25,524$2,886$1,976$30,386
All Other Expenses$21,583$3,218$5,495$30,296
Office Expenses$15,422$1,744$1,196$18,362
Insurance$10,703$1,963$1,392$14,058
Fees for Services Accounting-$14,000-$14,000
Fees for Services Other$2,521$2,948$651$6,120
Total Functional Expenses$1,511,385$187,461$180,817$1,879,663

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,058,464
Expenses per Audited Statements$1,879,663
Total Expenses per Form 990$1,879,663
Expenses Not Reported on Form 990$178,801
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$48,809
Fundraising Direct Expenses$1,250
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Gala$48,809$48,809$1,250$47,559
Total Events$48,809$48,809$1,250$47,559
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 Martine Blatt
Title
President
Phone
6175769278
Signed
2017-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Carr Kelly
Formed
2007
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
9
Employees
56
Volunteers
151

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 XI, LINE 9:

Related party debt unwound 2,459,921.

Form 990 Part XII Line 2B

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 1,250.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct expense of fundraising event 1,250.

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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 O'BRIEN'S 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 MIT'S EXPERTISE IN SCIENCE AND TECHNOLOGY AND THE TWO RESIDENT COMPANIES OF CENTRAL SQUARE THEATER'S 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 AUT
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IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt35136
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt105136
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0DR MARTIN BLATT
IRS990/Form990PartVIISectionAGrp/PersonNm1ALLISON COLEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2SUSAN HOLTZMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3LEE MIKESKA GARDNER
IRS990/Form990PartVIISectionAGrp/PersonNm4BETSY GROBAN
IRS990/Form990PartVIISectionAGrp/PersonNm5LINDA LIPKIN
IRS990/Form990PartVIISectionAGrp/PersonNm6JANE MINASIAN
IRS990/Form990PartVIISectionAGrp/PersonNm7CAROLYN MUGAR
IRS990/Form990PartVIISectionAGrp/PersonNm8BRETON LEONE-QUICK
IRS990/Form990PartVIISectionAGrp/PersonNm9LAURA ROBERTS
IRS990/Form990PartVIISectionAGrp/PersonNm10DEBRA WISE
IRS990/Form990PartVIISectionAGrp/PersonNm11CATHERINE CARR KELLY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt346000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1046000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1160685
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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER/ARTISTIC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER/ARTISTIC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt01250
IRS990/FundraisingGrossIncomeAmt048809
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GovernmentGrantsAmt016900
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02338155
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/FundraisingAmt01392
IRS990/InsuranceGrp/ManagementAndGeneralAmt01963
IRS990/InsuranceGrp/ProgramServicesAmt010703
IRS990/InsuranceGrp/TotalAmt014058
IRS990/InterestGrp/FundraisingAmt01976
IRS990/InterestGrp/ManagementAndGeneralAmt02886
IRS990/InterestGrp/ProgramServicesAmt025524
IRS990/InterestGrp/TotalAmt030386
IRS990/InvestmentIncomeGrp/ExclusionAmt036
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt036
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt087
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01389311
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02204193
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02032431
IRS990/LandBldgEquipCostOrOtherBssAmt03421742
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/EOYAmt0600000
IRS990/NetAssetsOrFundBalancesBOYAmt0-1642110
IRS990/NetAssetsOrFundBalancesEOYAmt01275053
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt047559
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt047559
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt039880
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt011591
IRS990/OccupancyGrp/ManagementAndGeneralAmt016939
IRS990/OccupancyGrp/ProgramServicesAmt0149785
IRS990/OccupancyGrp/TotalAmt0178315
IRS990/OfficeExpensesGrp/FundraisingAmt01196
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01744
IRS990/OfficeExpensesGrp/ProgramServicesAmt015422
IRS990/OfficeExpensesGrp/TotalAmt018362
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt050457
IRS990/OtherAssetsTotalGrp/EOYAmt039349
IRS990/OtherChangesInNetAssetsAmt02459921
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt017338
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023782
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt061147
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0102267
IRS990/OtherExpensesGrp/Desc0PRODUCTION EXPENSE
IRS990/OtherExpensesGrp/Desc1TICKET PROCESSING CHARG
IRS990/OtherExpensesGrp/Desc2DONATED GOODS
IRS990/OtherExpensesGrp/Desc3POSTAGE
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt239880
IRS990/OtherExpensesGrp/FundraisingAmt33524
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3392
IRS990/OtherExpensesGrp/ProgramServicesAmt0251730
IRS990/OtherExpensesGrp/ProgramServicesAmt174613
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt335236
IRS990/OtherExpensesGrp/TotalAmt0251730
IRS990/OtherExpensesGrp/TotalAmt174613
IRS990/OtherExpensesGrp/TotalAmt239880
IRS990/OtherExpensesGrp/TotalAmt339152
IRS990/OtherRevenueMiscGrp/BusinessCd0711110
IRS990/OtherRevenueMiscGrp/Desc0LOAN FORGIVENESS INCOM
IRS990/OtherRevenueMiscGrp/ExclusionAmt0690079
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0690079
IRS990/OtherRevenueTotalAmt0690079
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt050142
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt073396
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0379125
IRS990/OtherSalariesAndWagesGrp/TotalAmt0502663
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt09127
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012548
IRS990/PayrollTaxesGrp/ProgramServicesAmt035363
IRS990/PayrollTaxesGrp/TotalAmt057038
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt043225
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0100485
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09506
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030252
IRS990/PrincipalOfficerNm0CATHERINE CARR KELLY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711110
IRS990/ProgramServiceRevenueGrp/BusinessCd1711110
IRS990/ProgramServiceRevenueGrp/BusinessCd2711110
IRS990/ProgramServiceRevenueGrp/Desc0BOX OFFICE SALES
IRS990/ProgramServiceRevenueGrp/Desc1PERFORMANCE REVENUES,
IRS990/ProgramServiceRevenueGrp/Desc2CONCESSION SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0872277
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt175295
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt246660
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0872277
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt175295
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt246660
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0642468
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt036
IRS990/PYOtherExpensesAmt01096042
IRS990/PYOtherRevenueAmt072525
IRS990/PYProgramServiceRevenueAmt0829826
IRS990/PYRevenuesLessExpensesAmt0-167668
IRS990/PYSalariesCompEmpBnftPaidAmt0616481
IRS990/PYTotalExpensesAmt01712523
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01544855
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0457242
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0994232
IRS990/SavingsAndTempCashInvstGrp/BOYAmt022048
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08099
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0604999
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0642468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0663854
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0903492
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0592602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03407415
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt035
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0181
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96550
IRS990ScheduleA/PublicSupportPY170Pct00.88360
IRS990ScheduleA/PublicSupportTotal170Amt03290110
IRS990ScheduleA/SubstantialContributorsTotAmt0117305
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0604999
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0642468
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0663854
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0903492
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0592602
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03407415
IRS990ScheduleA/TotalSupportAmt03407596
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/DonatedServicesAndUseFcltsAmt0177551
IRS990ScheduleD/DonatedServicesUseFcltsAmt0177551
IRS990ScheduleD/EquipmentGrp/BookValueAmt0288604
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0227425
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0516029
IRS990ScheduleD/ExpensesNotReportedAmt0178801
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01879663
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01743827
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01161886
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02905713
IRS990ScheduleD/OtherExpensesIncludedAmt01250
IRS990ScheduleD/OtherRevenueAmt01250
IRS990ScheduleD/RevenueNotReportedAmt0178801
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02336905
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 1,250.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT EXPENSE OF FUNDRAISING EVENT 1,250.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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