PACT, INC./RECOMMENDATIONS FOR SPECIAL EVENTS GRANTS FUNDING PILOT PROGRAM
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CITY OF CLEARWATER
SPECIAL EVENTS GRANT FUNDING APPLICATION
For Assistance Phone: (813) 462-6596
Print or type. If necessary, use additional sheets of paper to complete the application.
1.
EVENT TITLE:
FamilyFest '99
2. APPLICATION INFORMATION:
Organization: PACT, Inc. (Ruth Eckerd Hall
Address: 1111 McMullen Booth Road
Clearwater, FL 33759
Contact person: Nancy Curry
Title: Interim Director of Education
Telephone: 941/366-1543
(home)
at the Richard B. Baumgarden Center
for the Performing Arts)
813/791-7060, x. 332
(work)
813/791-7449
(fax)
Legal Name: PACT, Inc.
Year ofIncorporation 1980
Charter Number: 741890
or Date of Application
Check if SOlc3
x
Month and year organization was created:
October 1980
Describe the organization's major activities To present the finp.st pp.rfnrmine; ~rrs available
to all segments of the community, to provide educational opportunities within the
disciplines of the performing arts, and to display the visual arts. In pursuit of t.
mission, more than 5.5 million people have experienced over 4.000 performances of
n8aotrionally and internationally renowned artists and more thqn 1 ~illion stud~nts an
a u ~s have been served by education programs at Ruth Eckerd HalL since its toundin
Descnbe event management expenence: 0
As described above, Ruth Eckerd Hall is one of Florida's premier performing arts
centers. It has a long history of successful event management. (See Attachment 1a.)
These attachments must be provided:
A. Most recent Financial Statement
B. Certification of non-profit status
C. Letter(s) of Commitment for matching funds
D. Listing of current Board of Directors
E. sed Event Marketing plan
E.Preli inary A lic ~'. n for Special Event, if applicable
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._--<-~J--.( \U~
Signature
Authorized Board Member
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The City of Clearwater reserves the right to reject or fund applicants at a level lower than requested.
Attachment la.
Significant Organization Events/Achievements
Date of Incorporation: October 25, 1980
Ruth Eckerd Hall, the fIrst performing arts center in Florida to be designated a major cultural institution by the
State of Florida, has set the standard for excellence among presenters and performing arts centers in the state since its
opening in 1983. Many of the fmest in nationally and internationally renowned artists and companies made their premiere
performances in the State of Florida during those early years at Ruth Eckerd Hall. Among ,them were the Joffrey Ballet,
Mstislav Rostropovich, Jessye Norman, Yehudi Nenuhin and Andres Segovia.
An integral and much beloved part of the greater Tampa Bay community, Ruth Eckerd Hall (pACT, Inc.) continues to
bring world class artists to the region. More than 5.5 million people have experienced over 4,000 performances since
the Hall fIrst opened, including more than 40 dance companies, 27 major symphony orchestras, 75 renowned and
emerging classical soloists, 30 chamber ensembles and 65 jazz artists in addition to national tours of Broadway
productions, the nation's fmest children's entertainment artists and pop, country and comedy stars. In addition to being
noted for the quality of its artistic programming, Ruth Eckerd Hall's innovative approach to arts education is being used
as a model for other performing arts centers around the country. Additionally, a visual arts program highlights the works
of Florida artists and students in the two galleries that surround the auditorium.
The Ruth Eckerd Hall facility was designed by the prestigious Frank Lloyd Wright Foundation with J. Wesley Peters,
architect. The auditorium seats 2,173 with full access for the handicapped including hearing impaired. The building of
Ruth Eckerd Hall for $15 million proved to many communities that a superior performing arts center could be built at
a cost the community could afford. It became a catalyst for the construction and renovation of several other performing
arts facilities in the State of Florida. This increase in the number of performing arts facilities has resulted in Florida now
being able to attract major artists and touring companies to the state.
PACT's unwavering commitment to artistic excellence is documented not only by the quality of the presentations at Ruth
Eckerd Hall but also by the balance achieved in its programming among world class and nationally renowned artists and
companies and emerging and regional artists and companies of note. PACT takes artistic responsibility and assumes the
fmancial risk as the presenter for more than 70% of the mainstage performances at Ruth Eckerd Hall each year. This
control of both its product and its schedule enables PACT to take a leadership role in attracting major artists and
companies to Florida, coordinating block booking and negotiating contract fees.
Having fIrmly established itself as a leader among presenters and arts educators, PACT moved to the next level of artistic
excellence which centers on the discipline's curatorial role by commissioning works in music, theater and dance. The
1993 world premiere of "Bachiana," a modern dance work commissioned from choreographer David Parsons, and the
commissioning of "I Have a Little Shadow" by Dave Brubeck to celebrate the 1993-94 Tenth Anniversary, are evidence
of PACT's impact on creating as well as presenting the fmest in the performing arts.
Regional and local companies of note also benefIt by the quality performance space and audience development
opportunities through Ruth Eckerd Hall. Additionally these companies benefit from the heightened interest in the
performing arts generated by the large numbers of PACT-presented performances each season. Media coverage of the
arts in general and Ruth Eckerd Hall programming in particular has increased substantially over the past decade. Reviews,
feature stories and human interest clips are regular features of both the local print and electronic media.
Since its inaugural season, PACTs attendance for all programs, including educational and outreach programs, now
exceeds 350,000 per year, and continues to hold at an average 72-74% rate. PACT audiences for its mainstage
programming come from throughout the Tampa Bay area, with an average of 33% from north Pinellas, 18% from south
Pinellas, 17% from Hillsborough, 10% from Pasco, 10% from elsewhere in Florida and 12% out-of-state.
Programming extends well beyond the walls of Ruth Eckerd Hall, however. Outreach classes and performances are
brought to neighborhoods and senior centers as well as into school facilities. With the addition of its own children's
theater troupe, the Eckerd Theater Company (ETC), PACT has become a theater producer/presenter with signifIcant
impact in the Tampa Bay area, around the state (Florida touring began in 1992-93) and in the southeastern United States
(national touring commenced in 1993-94). ETCs imaginative adaptations of the finest children's literature as well as
outstanding original plays are already attracting growing audiences in the South, up and down the eastern seaboard and
as far west as Ohio.
City of Clearwater
Special Events Grant Funding Application
Page 2
3. EVENT INFORMATION:
A. Event Description and purpose: FamilyFest '99 will be a day-long free outdoor
event celebrating the arts -- performing and viR1I;:!1 -- '-lhirh uTill be the
culmination of Ruth Eckerd Hall'R 1,th Annivpr~;:!r.y Gpl~hr~tifrn. The event
will feature' nationally recognized chi Idrpn' R pntprt:linprc:: C::l]('h as Joanie Bart
or Tom Chapin, Eckerd Theater Company (ETC)'s original plaYR.loc~l artists an
teachers in demonstrations or performances, and the opportunity {cont: Attch.
B. Primary Objective of the Event: To provide a free arts-related event with a family
t:heme for the connnunity of Clearwater in coniunction with Ruth Eckgrd tl;:!ll'R
15th Anniversary celebration.
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C. Primary Benefits to the Citizens of Clearwater: This event will provide a fun-filled day
of arts-related activities which can be enioyedat no cost. A variety of perfc
mances will entertain adults and young people alike, while children will have
the opportunity to practice and create in diverse art forms.
D. Has this event been held in the past? yes x no
If so, when? Where?
Why was it successful?
How will these grant funds expand this event?
E.
Date(s) of planned event:
A Saturday in mid-Septermher, lQQQ
F.
Location(s) of planned event: Outside throughout the grounds at R1Ith Eckerd Hall
at the Richard B. Baumgarder Center for the Pprforming Arrc:: Thprp will be an
outdoor stage, lawn seating and a variety of outdoor arts experience stations,
Anticipated number of attendees: 2,500
G.
H.
Target Audience (age group, ethnic diversity, geographic reach):
All age and ethnic groups. with a foc1lR on f;:!mil;pc::. rp~iditlg in Clearwater
and surrounding connnunities.
Who will be managing this event and what are their qualifications (attach resume
if applicable): Interim Executive Director Mark Alexander will overReeall aspectf
of FamilyFest '99. A proiect coordin;:!tor '-lith pytpnc::;"p eXperiQRCQ in arts ev(
managemenlt, including Sarasota's Arts Day (18,000 attendees in 1998), will rel
to Mr. A exander. . . d' thi
What other orgarnzations Will be 1Ovolve 10 s event: The Clearwater Library will
be involved and provide storytellers; the Clearwater Parks and Recreation Dept
has agreed to develop a Sunnner '99 arts project which will be (cont.: Attch.
How will profits from this event be used:
This proj ect is not expected to generate revenues of ~my R1IhRt.<lnrp. Indeed,
substantial underwriting must be secured in order to undertake an event of
this extent which will not have an admissions charge.
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K.
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Attachment 2a
3.A. Event Description and purpose (continued):
for other Clearwater-area arts and educational organizations, including the Clearwater
Library and Clearwater Parks and Recreation Department, to provide information on their
programs via a resource table or booths.
FamilyFest '99 will be scheduled from 9 a.m. to 2 p.m. mid-September in 1999. It is
expected that 2,500 will participate. A minimum of three (3) headliner performers and five
(5) other workshops/demonstrations/performances such as storytelling, oiff music
demonstrations, taiko drumming and dance will take place through the day. These will be
supplemented with approximately 10 arts activity stations with hands-on opportunities for
children in puppet making, finger painting or collage work, for example.
The success of the event will be evaluated through attendance and feedback from participants
as well as expense and revenue review to determine its success in terms of fiscal
responsibility and utilization. Media coverage and public response will provide reactions to
the overall quality of the event. The success of the event will determine whether it will
become an annual event for families and cultural/educational organizations in the Clearwater
area. Special efforts will be made to collaborate with other Clearwater-based organizations in
order to maximize the benefits to the City of Clearwater.
3.1.
Mark P. Alexander is presently the Interim Executive Director and CEO of PACT, Inc. In
this position he is responsible for all aspects of Ruth Eckerd Hall, PACT, Inc., management.
Alexander has served as COO for PACT Inc. as well as Director of Education and
Community Affairs at Ruth Eckerd Hall since 1993. He was formerly Campaign Manager
and Special Projects Administrator at the Hall. Prior to his work at Ruth Eckerd Hall,
Alexander served as Director of Operations for TMD in Tampa, Florida; Accounting
Supervisor for Leslie Controls in Tampa; Manager of Finanace and Administration,
McDonnell Douglas ISG in Lyndhurst, New Jersey; and Senior Accountant at ASARCO,
Inc. in New York, New York. Alexander has a Bachelor of Arts in Accounting from Rutgers
University.
3.J. What other organizations will be involved in this event (continued):
on display at FamilyFest '99. The arts project will develop student skills in the arts through
the summer recreation program and be displayed for family and the public to view. Other
organizations will be encouraged to provide literature on their events and activities as well.
City of Clearwater
Special Events Grant Funding Application
Page 3
5. GRANT REQUEST (Funds)
A.
Amount of funding requested (not to exceed $10,000):
$ 10,000
B. Describe in detail what these funds will be used for: Note: Exhibit I lists available
City services.
The grant funds will be used to !';lIppnrt" ~rt"i<::t" f~E''' of t"hp pvpnt.
Not only will two artists of nati on;l1 rprnrning !';t"~t"l1r<> itl
children's entertainment, such as Joanie Bartels or Tom Chapin.
give concerts/performances, but there will be a thPRt"pr PPrfnrmRnce
by Eckerd Theater Company (such as "Cinderella" or "Snow White") and a
number of other performances/lectures/workshops by Clearwater-area artists.
C. Date that the City funding will be needed September 1,1999
6. MATCHING FUNDS REQUIREMENT
A. Describe in detail the source of matching funds which must be at least 50% of the
grant request (in-kind and/or cash with a minimum of one-half in cash) and how
the funds will be used:
Ruth Eckerd Hall (PACT, Inc.) will supply matching funds required to
produce FamilyFest '99. In addition, funding from other sources will
be sought as well. Matching funds will be utilized to rent needed
equipment and cover Outside Othpr Fpp!,; inrl11ning <::t'''8<>hatld ('Q<;;ts
and Security costs. While many hours of volunteer time will be spent on this
event as well, it is anticipated all match will be cash-match.
7. ADDITIONAL INCOME / RESOURCES
A. List any known or expected additional grants or sponsors and their contributions
in support of this event:
State of Florida Challenge Grant: $20.000 will be rpqIlP!';t"pn
Media sponsorship, corporate sponsorships and private underwriting
will be sought as well.
B. List all sources of anticipated event revenue:
Concessions and a percentage of food vendor revenues
C. List volunteer resources Volunteers from Ruth Eckerd Hall will contribute
approximately 200 hours of time to the event as ushers and with
mailroom assistance. It is also expected they will man arts experience
stations and assist in many other ways.
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City of Clearwater
Special Events Grants Funding Application
Page 4
8. TOTAL EVENT BUDGET (See Budget Detail, Attachment 4a)
EXPENSES
Item
Administrative Expense
Artist Fees
Outside Other Fees
Equipment & Supplies
Marketing
Miscellaneous
Cost
$
3,536
16,500
8.297
6,537
R.R70
5.4RO
Funding Source
Challenge Grant/PACT. Inc.
CITY OF C-T.EARWA'T'ER r.RANT/other
PAr.'T', rue !C-h~llpngp r.r~nt/other
PAC-T, Tn~ /r.h~lleuge Grant/other
Challenge Grant/other
PACT, InG./Challenge Grant/other
Total Cost
$ 49,220
INCOME
Source
Amount (Cash or In-kind)
CITY OF CLEARWATER GRANT
State of Florida Challenge Gr~n~
Corporate underwriting
Media sponsorship
Private underwriting
PACT, Inc.
$ 10,000 Cash
?O,OOO Cash
5.000 Cash
1,500 Tn-Kind
?Soo Cash
10.270* Cash
Total Income
$ 49,220
*As FamilyFest '99 is part of the ongoing 15th Anniversary Celebration, PACT Inc.
is willing to commit substantial resources both of cash and time to ensure the
event is a special occasion for the City of Clearwater, its residents and the
loyal patrons of the Hall, young an~ old alike.
FamilyFest '99
Projected Budget: Expenses
Administrative Expense
Event Coordinator. (1) ,
Prep time (60 hrs x $17) 1 ,020
6 weeks x 20 hrs/wk x $17 2,040
Travel expenses 476
(128 miles/rnd trip x 2 x 6 wks x .31/mi)
$ 3,536
* Artist Fees $16,500
Featured performers (3) 15,000
Local artists (5) 1,500
Outside Other Fees $ 8,297
Stagehands 4,000
Security IParking 2,472
Custodial 745
Police (traffic signal) 1,080
Equipment and Supplies $ 6,537
Outdoor stage (rental) 3,982
Tent (rental) 650
Chairs/tables (rental) 245
Port-a-Lets (rental) 850
Barricades (rental) 60
Art supplies 750
Marketing $ 8,870
Brochure 1,900
Other 6,400
Signage 570
Miscellaneous $ 5,480
Permit fee 250
Licenses and royalties 350
Artist housing 1,200
Artist transportation 2,000
Artist catering 800
T-shirts 520
Shuttle van 360
TOTAL $49,220
* City of Clearwater grant funds will be used for artist fees
Attachment 4a.
PACT, INC.
FINANCIAL STATEMENTS
September 30, 1997
~~~
ePAs AND BUSINESS ADVISORS
PACT, INC.
TABLE OF CONTENTS
PAGE
INDEPENDENT AUDITORS' REPORT
1
FINANCIAL STATEMENTS
Statement of Financial Position
Statement of Activities
Statement of Cash Flows
Notes to Financial Statements
2
4
5
6
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"_ ._. "__. _ _ ______ n _. .... ..-....... ..
"._.. __n___ . __ _ "_ ______. _ __ __"__ ....... _ .
. .. .. .. __._." ._ __ _" n' __'._"_....... ..
INDEPENDENTAUPITORS'REPOR'[."...... .'
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H..-\.RPER, VAJ.~ SCOIK & GOMPA....~Y, L.L.P.
CERTIFIED PUBLIC ACCOUNTANTS
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REX E. 1WlI'ER. C.l' A
WlLBEIl G. VAHSCCIl(, C.l'A
JOHH H. GRAHAM. JR. C.l' A
DAVlO O. BURTON. JR.. c.p A
CHARLES w. WHEl5TONE. c.p A.
fRAN~ J. HANCOCX. c.p A
CHARlES O. RIGGS. ll~ c.P A
2111 DREW STREET
P.O. BOX 4989
CLEARWATER. FLORIDA 337~989
MEMBEIlS
FLORIDA INSTlTUTE OF
CEAllFIEO PUBUC ACCOUNTANTS
FAX 18131 461.7384
AMERICAN INSllTUTE OF
CERTlREO PUBUC ACCOUNTANTS
see AND
Pf=lfVATE COMPANIES
PRACTlCE SECTIONS
TELEPHONE 18131 4.4&-0504
The Board of Directors
PACT, Inc.
Clearwater, Florida
INDEPENDENT AUDITORS' REPORT
We have audited the accompanying statements of financial position of PACT, Inc. ( a Florida not-for-profit
corporation) as of September 30, 1997 and 1996, and the related statements of activities and cash flows
for the years then ended. These financial statements are the responsibility of management. Our
responsibility is to express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with generally accepted auditing standards. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit also includes assessing the
accounting principles used-and significant estimates made by management. as well as evaluating the
overall financial statement presentation. We believe that our audits provide a reasonable basis for our
opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
financial position of PACT, Inc. as of September 30, 1997 and 1996, and the changes in net assets and
its cash flows for the years then ended in conformity with generally accepted accounting principles.
November 20, 1997
J/OJitW-/'fO/Yc ~; 1000000l t f P
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... MEMBER OF HtB .NTERN4TlONAl.
'" woRC..DWIoe QRGANtZATlON Of ACCOUNTING fIRMS
Email: hvsinro@hvs.mhs.compuserve.com
Internet: hl1p:/Iwww.hvs-<:;Jas.com
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PACT, INC.
STATEMENTS OF FINANCIAL POSITION
September 30, 1997 and 1996
Assets
1997 1990
Current assets:
Cash and cash equivalents $ 16,132 $ 99,132
Accounts receivable 60,078 65,421
Inventory 10,197 9,038
Prepaid expenses ?40 1~7 ~70 5~1
Total current assets 326,544 550,122
Property and equipment:
Land 128,150 128,150
Landscaping 101,424 101,424
Building and improvements 12,603,359 12,587,752
Furniture, fixtures and
equipment 1455.91R 1 4'4 .::lo~
14,288,851 14,241,689
Less accumulated
depreciation 7744 150 7140555
Net property and
equipment o 544 701 71011~4
Total assets $ 6;871 ,245 $ 7,651,256
See Notes to Financial Statements.
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PACT, INC.
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STATEMENTS OF FINANCIAL POSITION (CONTINUED)
September 30, 1997 and 1996
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Liabilities and Net Assets
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1997
199R
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Current liabilities:
Accounts payable and accrued expenses $ 323,652 $ 361 ,436
Une of credit 175,000 600,000
Current portion of
long-term debt 297,019 303,554
Deferred program revenue 1,395,947 1,229,268
Advance from Foundation SRR RR 1 ~7R R~O
Total current liabilities 2,758,279 2,873,088
Long-term debt, less current portion ~!l11017 ~ ROn 4R1
Total liabilities 6,269,296 6,679,549
Unrestricted Net assets R01 949 971 707
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Total liabilities and net assets
$ 6,871,245 $ 7,651,256
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See Notes to Financial Statements.
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PACT, INC.
STATEMENTS OF ACTIVITIES
For the years ended September 30, 1997 and 1996
Hl~7 1~~fl
Revenues:
Admission and rentals $ 6,471,777 $ 5,536,894
Tuition 117,917 107,954
Grants 200,595 365,000
Other Sfl 1 ~fl 1 4:1S 7fl?
Total revenue 7,352,250 6,445,610
Expenses:
Artist fees 3,052,701 2,899,944
Education 552,756 590,945
Operations 2,394,410 2,330,765
Other 265,702 231,676
Parking lease with City of Clearwater 159,757 134,012
Programming - advertising and promotion 789,327 1,012,852
Programming - other 271,048 175,620
Rental production costs 219,249 236,452
Technical maintenance 408,021 400,330
Depreciation expense - furniture, fixtures and equipment ~S flflfl 10R flfl4
Total expenses R ?OR fl:l7 R 1?1 ?flO
Change in net assets before other revenues
(expenses) and depreciation - building (856,387) (1,675,650)
Other revenues (expenses):
Foundation grants 1,300,000 1,863,434
Interest (:lOS 444) (:lRO R!l:l)
Change in net assets before
depreciation expense - building 138,169 (193,109)
Depreciation expense - building (S07 !l?7) (S04 RM)
Change in net assets (369,758) (698,003)
Net assets, beginning of year !l71 707 1 flfl!l 710
Net assets, end of year $ 601,949 $ 971,707
See Notes to Financial Statements.
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PACT, INC.
STATEMENTS OF CASH FLOWS
For the years ended September 30, 1997 and 1996
1997 199fi
Cash flows from operating activities:
Cash received from patrons and government grants $ 7,524,272 $ 6,548,924
Cash paid to artists, vendors and personnel (8,015,520) (7,955,674)
Cash received from the Foundation 1,300,000 1,863,434
Cash paid for interest expense (:lOS 444) pRO R9:1)
Net cash provided by operating activities 503,308 75,791
Cash flows from investing activities:
Acquisition of property and equipment (47,160) (127,852)
Sale of property and equipment ? /70
Net cash used by investing activities (47,160) (125,582)
Cash flows from financing activities:
Repayment of long-term debt (726,979) (421,025)
Proceeds from long-term debt 480,000
Advances from Foundation 1R7 R:l1
Net cash provided (used) by financing activities (S:l9 14R) SR 97S
Net increase (decrease) in cash (83,000) 9,184
Cash and cash equivalents, beginning of year 99 1 :I? R9 94R
Cash and cash equivalents, end of year $ 16,132 $ 99,132
Reconciliation of changes in net assets
to net cash provided by operating activities:
Changes in net assets $ (369,758) $ (698,003)
Adjustment to reconcile changes in net assets
to net cash provided by operating activities:
Depreciation 603,593 613,558
Changes in assets and liabilities:
Accounts receivable 5,343 (10,319)
Inventory (1,159) 78
Prepaid expenses 136,394 (148,911 )
Accounts payable and accrued expenses (37,784) 94,057
Deferred program revenue 11111,1179 ??!1 331
Net cash provided by operating activities $ 503,308 $ 75:791
See Notes to Financial Statements.
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PACT, INC.
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NOTES TO FINANCIAL STATEMENTS
September 30, 1997 and 1996
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1. Company Backqround and ReorQanization
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PACT, Inc. (PACT) is a not-for-profit organization incorporated under the laws of Florida in 1978.
PACT was organized to support the establishment and operation of a performing arts center and theater
facility on property donated to the City of Clearwater (the City) for this purpose.
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The performing arts center and the theater, named Ruth Eckerd Hall at the Richard B. Baumgardner
Center for the Performing Arts (the Center), opened its doors in October 1983. The Center, through year-
round programming, selVes the local and regional community by offering a variety of activities which are both
educational and entertaining. The theater features Broadway shows, orchestral performances, opera, dance,
jazz, and popular music. The Performing Arts Center provides educational opportunities to the community
through performances and participatory classes in music, dance and theater. Community groups may rent
the facility, at reduced rates, through an arrangement between the Center and the City. The Center is also
available for private and commercial rental.
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The Perfonning Arts Center Foundation, Inc. (Foundation) was organized to perform all fund-raising
activities and provide financial support to PACT operations and needed capital support for property and
equipment acquisition.
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2. Siqnificant AccountinQ Policies
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Revenue RecoQnition - Program revenue is comprised primarily of ticket sales from PACT
sponsored events, children's shows and the rental of the facility to outside groups. Program revenue is
recognized in the period in which the related performance or rental takes place. Deferred program revenue
consists primarily of amounts collected on advance ticket sales.
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Expense RecoQnition - Program expenses are comprised primarily of artist fees, technical
maintenance, and advertising and promotion costs. These expenses are recognized in the period in which
the related perfonnance takes place. Prepaid expenses consist primarily of program expenses incurred in
advance of the perfonnance date.
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Inventory - Inventory is recorded at the lower of cost, using specific identification, or market.
Inventory consists of beverages held for resale.
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Property and EQuipment - Property and equipment is capitalized at cost. Depreciation is computed
using the straight-line method over the following estimated useful lives of the related assets:
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Buildings and landscaping
Furniture, fixtures and equipment
25
5 - 10
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Contributed property and equipment is recorded at fair value at the date of donation. If donors
stipulate how long the assets must be used, the contributions are recorded as restricted support. In the
absence of such stipulations, contributions of property and equipment are recorded as unrestricted support.
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PACT, INC.
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NOTES TO FINANCIAL STATEMENTS
September 30,1997 and 1996
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2. SiQnificant Accountinq Policies (Continued)
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Estimates - The preparation of financial statements in conformity with generally accepted accounting
principles requires management to make estimates and assumptions that affect the reported amounts of assets
and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. Actual results could differ from those
estimates.
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Donated Services - A substantial number of unpaid volunteers have made significant contributions
of their time to assist in PACT's program and administrative services. These amounts have not been
reflected in the accompanying financial statements for the value of such donated services, as they do not
meet the criteria to be recorded under generally accepted accounting principles.
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Income Taxes - PACT has been granted tax-exempt status under Section 501 (c)(3) of the Internal
Revenue Code. .
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Other Revenue and Other Exoenses - Other revenue includes revenues from food and beverage
sales, interest, ticketing service fees, and other miscellaneous revenue. Other expenses consist of food and
beverage expenses, credit card fees, licensing fees and box office-related expenses, and other
miscellaneous programming expenses.
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Foundation Grant - The Foundation awards grants to PACT to help fund operations and capital
acquisitions. The revenue is recognized in the year declared by the Foundation's Board of Directors.
Advances - Advances represent funds given to PACT during the year from the Foundation and are
to be repaid within the next year.
Cash Equivalents - For purposes of the statement of cash flows, the Corporation considers all highly
liquid debt instruments purchased with a maturity of three months or less to be cash equivalents.
3. Accounts Receivable
The Organization extends credit for auditorium rentals, credit card sales, and block ticket sales to
individuals and organizations located in the Tampa Bay, Florida area. Accounts receivable at September 30,
1997 and 1996, also included grants receivable from the State of Florida of $14,195 and $35,000
respectively. Management feels that all accounts receivable are collectible; therefore, no allowance for
doubtful accounts has been established.
7
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PACT, INC.
NOTES TO FINANCIAL STATEMENTS
September 30,1997 and 1996
4. Line of Credit
PACT, Inc. has a $600,000 line of credit, which had borrowings of $175,000 and $600,000
outstanding at September 30, 1997 and 1996, respectively. The interest, of bank prime (currently 8.5%), is
payable monthly and the principal is due on demand. The line of credit is guaranteed by the Foundation, and
collateralized by Foundation's pledge receivables.
5. LonQ-Term Debt
Long-term debt at September 30, 1997 and 1996, is summarized as follows:
6.673% mortgage note payable (adjusted at
June 1, 1996 and every five years thereafter
based on the Bond Buyer Twenty-Bond Index),
monthly principal and interest payments of $40,906
through June 1, 2008, collateralized by first
mortgage on 4.4 acres of property
8.50% non-revolving term loan, principal and
interest payments of $6,605 through April 1998,
collateralized by computer equipment and
guaranteed by Foundation pledge receivables
Current portion of long-term debt
Long-term debt, net of current portion
Annual maturities of long-term debt are summarized as follows:
Year ending
September 30
1999
2000
2001
2002
Thereafter
T otallong-term debt, net of current portion
8
1997
1996
$ 3,758,662 $ 3,990,370
49,374 119 64!'i
3,808,036 4,110,015
?97,019 303 !'i!'i4
$ 3,511,017 $ 3,806.461
$ 264,677
282,881
302,337
323,131
? 337 991
$ 3,511,017
.1 .,
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PACT, INC.
NOTES TO FINANCIAL STATEMENTS
September 30, 1997 and 1996
5. Lona-Term Debt (Continued)
The City of Clearwater (City) has a agreement with PACT whereby the City provides $400,000 of debt
service requirements per year in exchange for reduced facility rental rates to community groups. The
$400,000 is included in admissions and rental revenue. Under this agreement PACT agrees to make the
facility available for use by the City, and if the City chooses, the City has the right to take over the debt and
facilities of PACT while debt is still outstanding.
6. Commitment
Effective October 1993, PACT renewed the parking lot lease agreement with the City. The terms of the
lease require monthly payments to the City of $13,995 until September 1998. The payment amount is based
on the annual debt service and operating costs relating to the cost to the City of building PACT's parking lot
and is subject to annual adjustments. The future obligation under this agreement at current rates, is
$167,940 for the year ending September 30, 1997.
See "long-term debr note on the City's rights regarding PACT's debt and facility.
7. OperatinQ leases
PACT leases certain vehicles and office equipment under noncancellable operating leases. Rent
expense under these leases was $41,812 and $36,955 for the years ended September 30,1997 and 1996.
Future minimum annual lease payments under these leases are summarized as follows:
Year ending
September 30
1998 $ 42,440
1999 39,930
2000 38,766
2001 4,086
2002 10??
$ 126.244
8. Tax Deferred Annuity Plan
A tax-deferred annuity plan was established on October 1, 1988. PACT matches employees'
contributions to the tax deferred annuity (403[b]) plan for all full-time employees. Contributions to the Plan
for the year ended September 30, 1997 and 1996 were $5,624 and $18,428, respectively.
9
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PACT, INC.
I
NOTES TO FINANCIAL STATEMENTS
September 30,1997 and 1996
I
9. Related Parties
I
Grant revenue from the Foundation for the years ended September 30, 1996 is $1,300,000 and
$1,863,434, respectively.
I
10. Grant from State of Florida
I
PACT was awarded a grant from the State of Florida for $141,926 and $350,000 for the year ended
September 30, 1997 and 1996 which was administered by the Division of Cultural Affairs within the Florida
Department of Slale. PACT used these funds in accordance with the grant provisions, which is summarized
as follows:
I
I
Fiscal year
ended
September 30,
1~~7
Fiscal year
ended
September 30,
1~~6
I
General Program Support:
Classical
Dance
Jazz
Ethnic
Theatre
Total general program support
Education
$
51,094 $ 105,000
45,416 102,000
11 ,354 33,000
9,935 24,000
::\6000
117,799 300,000
?4,1?7 sO,aoo
141.926 $ 350.000
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Total support
$
I
PACT received $127,731 and $315,000 from the State of Florida in the years ended September 30, 1997
and 1996. The remaining $14,195 and $35,000 has been included as an "accounts receivable" on the
balance sheets.
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PACT, INC.
I
NOTES TO FINANCIAL STATEMENTS
September 30, 1997 and 1996
I
11. Prepaid Advertising Expenses
I
PACT capitalizes direct advertising and promotional costs as they are incurred. including the cost of
programming brochures. These brochures are used to generate future ticket sales. The cost of these
brochures are prorated over the number of performances and are expensed as the performances are
completed. The amount capitalized as prepaid advertising costs at September 30. 1997 and 1996. was
$152,619 and $136,605, respectively. These costs are included on the balance sheet as "prepaid expenses."
I
I
12. Functional Expenses
I
The expenses for the years ended September 30, 1997 and 1996 are allocated to the functional
categories described below based on specific identification when possible, and by percentage of usage when
necessary.
I
The functional expenses for the years ended September 30, 1997 and 1996, are as follows:
I
1997 199R
Programming $ 5,820,735 $ 5,748,986
General and administrative 2,029,700 2,095.674
Education 622,757 590.945
Rental of facility S4R,R1 R 571 44?
Total $ 9.022,008 $ 9.007.047
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Internal Revenue Service
District Director
Department of the Treasury
Date:.JUL 0 5 1979
Employer Identification Number.
59-l.80362B
Accounting Period Ending:
Deesber 31
Fonn 990 Required: lil Yes 0 No
l> PacT" Incorporated
Post Of'fice Box ~
Clearva.ter, F1or1.da 33517
Person to Contact:
Y.Bur1.esOll
Contact Telephone Number:
9Olt-791-2636
Dear Applicant:
Based on information supplied, and assuming your operations will be as stated
in your application for recognition of exemption, we have determined you are exempt
from Federal income tax under section 50l(c)(3) of the Ipternal Revenue Code.
We have further determined that you are not a private foundation within the
meaning of section 509(a) of the Code, because you are an organization described
in sectioQs 509(a){1) .170(b)(1)(A)(Ti).
If your sources of support, or your purposes, character, or method of operation
change, please let us know so we can consider the effect of the change on your
exempt status and foundation status. Also, you should inform us of all changes in
your name or address.
Generally, you are not liable for social security (FICA) taxes unless you file
a waiver of exemption certificate as provided in the Federal Insurance Contributions
Act. If you have paid FICA taxes without filing the waiver, you should contact us.
You are not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA).
Since you are not a private foundation, you are not subject to the excise taxes
under Chapter 42 of the Code. However, you are not automatically exempt from other
Federal excise taxes. If you have any questions about excise, employment, or other
F~deral taxes, please let us know.
Donors may deduct contributions to you as provided in section 170 of the Code.
Bequests, legacies, devises, transfers, or gifts to you or for your use are
deductible for Federal estate and gift tax purposes if they meet the applicable
provisions of sections 2055, 2106, and 2522 of the Code.
The box checked in the heading of this letter shows whether you must file
Form 990, Re~urn of Organization Exempt from Income tax. If Yes is checked, you
are required to file Form 990 only if your gross receipts each year are normally
more than $10,000. If a return is required, it must be filed by the 15th day of
of the fifth month after the end of your annual accounting period. The law imposes
a penalty of $10 a day, up to a maximum of $5,000, when a return is filed late,
unless there is reasonable cause for the delay.
400 West Bay St., Jacbonville, Aa. 32202
(over)
letler947(DO) (5-77
'-
. .."..- ~ . . ":'., ~
. ....". . . ." .'. .: '. .... ~.. ::t=".'t" .. l.._..~
You are not required to file Federal income tax returns unless you -are ~ui>I'e~t
to the tax on unrelated business income under section 511 of the Code. If "yoti'ar~~":
subj ect to this tax. you must file an income tax return on Form 990-T. In.. this
letter. we are not determining whether any of your present or proposed activities
are unrelated trade or..Qusiness as defined in section 513 of the Code.
You need an employer' identification number even if you have no employees.
If an'.employer identification number was not entered on your application, a
number will be assigned to you and you will be advised of it. Please use that
number on all returns you file and in all correspondence with the Internal Revenue
Service.
Because this letter could help resolve any questions about your exempt status
and foundation status, you should keep it in your permanent records.
.If you have any questions, please contact the person whose name and telephone
number are shown in the heading of this letter.
Sincerely yours,
e~ @. '&.wXt
District Director
cc: ~ A. Jo~, Jr.
!h1a Z'Ul.1.D8 fa bued aa ~ Uaat 7oa' tuD!a aft ~.e&" ed to tbe
~a- at ~ Sa MC:t1ca 5Ol(c){3) ~ tIIa Coda. ~ a&auft)'OUr ~Lf~-4
.~ J'OU ~ ...{~~ Z'ecar'48 i;o __ Uat. faada.. 4l!!C~,;If)~ ~
. ..tor.tbaM ~~.'I.'.U'7OCi dlsk~~ ot.heJ-.ol,v-'~,')"OV .
~. .Mnl.,....,..thA.. ~ 11ft -..~ UIIdw Det10a So1,(cl(3).' Ill.
cue. 1dieN 1iIIe 'zW04pf-.t. or_ r nU.oa 18 D)t ""---'4. .~ eect10a 501(c){3).
there ~be podt1:" ft1~ tIat tbe A4Id. z--1" .....,~ to the
.~ ~ GI..tIa't.'tltae7.wUl''-' '-ed f'ar those PdpiJ.'. bT the
rec:1p1..t. '.' -. . .'
letter 947(DO) (5-77)
April 13, 1998
Dear Grant Committee:
This is a letter of commitment for matching funds in support of FamilyFest '99as part of our
Special Events Grant Funding Application through the City of Clearwater. Ruth Eckerd Hall
has demonstrated throughout its rich history a commitment to families of this and surrounding
communities.
The Hall's investment each year in the education programs of the PACf Institute for the
Performing Arts is over $650,000. This first time children's festival is an expansion of
existing programs and activities designed for young people and their families.
We look forward to partnerships with other corporations and individuals throughout the
community to seek sponsorship and underwriting funds to make this event a huge success.
We now look forward to having the City of Clearwater as a partner through this grant
initiative.
Sincerely,
yt-{a)f ~
Mark P. Alexander
Interim Executive Director
PACT, INC.
1111 McMullen Booth Road. Clearwater, Florida 33759 · Telephone (813) 791-7060 · Fax (813) 724-5976
NAME
~ ~
Cantonis, James M.
President
Hamilton, Kenneth G.
Vice President
Stone, David P.
Treasurer
Challener, Robert B.
Secretary
Logan, Frank
Immediate Past President
Alpert, Barry M.
Cheek, Mabel
Hart, C. Edgar
Magidson, Joshua
PACT, INC.
BOARD OF DIRECTORS
1998-99
BUSINESS
Vice President
Acme Sponge & Chamois Company
855 East Pine Street
P.O. Box 339
Tarpon Springs, FL 34688-0339
President
Palm Pavilion
10 Bay Esplanade
Clearwater, FL 33767
President
Citizen's Bank & Trust
1150 Cleveland Street
Clearwater, FL 33755
Community Volunteer
1741 East Lagoon Circle
Clearwater, FL 33765
Attorney at Law
Harper, Kynes, Geller, Watson & Buford, P.A.
P.O. Box 2774
Clearwater, FL 33757-2774
121 N. Osceola Ave.
Managing Director
Raymond James & Associates
880 Carillon Parkway
St. Petersburg, FL 33716
Community Volunteer
415 Bayview Boulevard
Belleair, FL 33756
President
Availability, Inc.
P.O. Box 25434
Tampa, FL 33622
Attorney at Law
Macfarlane Ferguson & McMullen
P.O. Box 1669
Clearwater, FL 33757
< I
I
NAME
BUSINESS
Smout, Les R.
Community Volunteer
hmisbrook Golf Resort
P.O. Box 1088
Tarpon Springs, FL 34688
Fmancial Advisor
Jack Eckerd
P.O. Box 5165
Clearwater, FL 33758
City President
AmSouth Bank of Florida
P.O. Box 179
Clearwater, FL 33757
i
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McHarg, Terry
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Watrous, James S.
FamilyFest '99 Marketing Plan
A wide variety of marketing vehicles will be used to promote FamilyFest '99. Family-
oriented shows already in existence at Ruth Eckerd Hall, including Weekend Family Theater,
In-School-Time Performances and the matinee series, provide an up-to-date and active
database of area residents who will be contacted through direct mailings. Students will be
reached through the various communication networks available through the school system,
while senior service programs will be contacted as well. In addition the event will be
promoted through a printed flier, media coverage and community-based marketing. Sufficient
funding is allocated in the budget to supplement these marketing efforts with local print and
broadcast media ads.
In addition, as part of the season-long 15th Anniversary celebration, information on
FamilyFest '99 will be included in program books distributed at all performances and
through flier and signage in Ruth Eckerd Hall lobbies.
FROM : ~CORD I ~ SOUTHE~ST SP Fr~C
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TBnlP8. FL 33631-3666
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CITY OF CLEARWATER
>-
.....
APPLICATION FOR SPECIAL EVENT
()
One City. One Future.
GENERAL INSTRUCTIONS
1. Applications must be flied at least 15 days prior to event but not more than one year. Per Chapter
116, City of Clearwater Code of Ordinances, the 15 day period for City Manager review does not begin
until the completed application with Certificate of Insurance AITACHED has been submitted. (See
insurance requirement below).
2. Insurance: If the event involves more than 50 persons or vehicles, the City requires the applicant or
the organization he/she represents, to have a liability insurance policy with limits of at least $500,000.
Applicant must attach a Certificate of Insurance, covering all activities performed in accordance with
this special event and listing the City of Clearwater as an "additional insured." Proof of insurance
coverage in proper form must be submitted prior to date of the event. The City of Clearwater
reserves the right to request to copy of the entire policy of insurance.
NAME OF INSURANCE COMPANY:
ADDRESS AND PHONE:
NAME OF AGENT:
ADDRESS AND PHONE:
All vehicles participating in parades will have the minimum liability insurance as required by Florida
Statutes, in force, and will provide proof of such insurance upon submission of application for parade.
3. APPLICANT AGREES TO PROVIDE A REPORT WITHIN FOUR (4) WEEKS SUBSEQUENT
TO THE EVENT CONTAINING RECEIPTS, DISBURSEMENTS, NUMBER OF
PARTICIPANTS, AND OTHER DATA INCLUDED ON THIS APPLICATION.
4. It is understood that no tokens, candy, or other articles are to be thrown from parade participants to
spectators along the route. It is also to be understood that no fireworks or other explosion-type
devices are to be used by parade participants along the route which ma~' cause injury or danger to
spectators or participants.
5. Applicant understands that knowingly providing false information on this application will
automatically void the application and cancel the event.
6. Applicant further understands that at any time during the event, the Chief of Police or his
representative, may order the termination of such event if it is in violation of any law or ordinance, or
if it endangers the person or persons of participants or spectat.ors, or if it threatens the peace and
dignity of the community, or if it creates unmanageable problems for public safety officials whereby
the proper execut.ion of their dut.ies is endangered.
7 Proof of Agency: If Applicant purports to represent an organization in submitting an Application for
Special Event, Applicant., if applicable, must at.tach proof of agency or letter of aut.horization showing
his/her authority to represent the organization names herein prior to approval of this application.
Page 1 of 6
APPLICATION
Please print.
DATE OF APPLICATION:
April 13, 1998
NAME OF EVENT:
FamilyFest '99
DATE(S) OF EVENT:
mid-SeptemberOl/18) 1999
ALTERNATE DATE(S) OF EVENT: September 25. 1999
LOCATION OF EVENT:
Outdoor at Ruth Eckerd Hall -- throllr:hollt thp erollnc1~
HOURS OF EVENT:
9 a.m. to 2 p.m.
TYPE OF SPECIAL EVENT (Describe):
Arts-related event with featured performances.
activities for children, workshops and demonstrations from artists and area
organizations, food vendors and concessions available
APPLICANT:
If an Organization:
NAME: PACT, Inc. (Ruth Eckerd Hall at the Richard B. Baumgarden Center for the
Performing Arts)
ADDRESS: 1111 McMullen Booth Road, Clearwater 33759
PHONE:
813/791-7060
AUTHORIZED PERSON IN CHARGE:
Mark P. Alexander, Interim Executive Director
ADDRESS:
1111 McMullen Booth Road, Clearwater 33759
PHONE (WORK & HOME): 813/791-7060, x. 303 813/595-2645
If an Individual:
NAME:
ADDRESS:
PHONE (WORK & HOME):
Page 2of6
ROUTE OF EVENT: (If the event is a parade. run or walk, please describe route. attach map of route,
describe formation and break-up areas, etc:)
N/A. All event activities will take place on the grounds surrounding Rllth Erkprd
Hall.
PURPOSE OF EVENT:
To provide a free, arts-related event to the City of Clearwater
as part of Ruth Eckerd Hall's 15th Anniversary celebration.
FEES:
Will fees be charged to participants?
No
If yes, amount $
Will fees be charged to spectators?
No
If yes, amount $
Will fees be charged to exhibitors?
No
If yes, amount $
How will monies be used?
N/A -- only monies expected will come through ~rants
and sponsorships, or small amounts from food vendors or sale of concessions. These
monies will be used to defray the expenses of the event.
Estimated number of participants: 2,500
Estimated number of spectators:
Same population
Estimated number of needed parking spaces: Parking at Ruth Eckerd Hall is adeql1ate for p:vent.
TOILET FACILITIES:
Number of portable toilets to be provided: 8
Location of portable toilets:
Close to building, adjacent to but some distance from activities.
Other arrangements:
MUSIC AND AMPLIFICATION:
Will amplified music or sound be involved? Yes
Hours of play: Intermittently between 9 a.m. and 2 p.m.
Will electricity be required?
Yes
Who will provide? The Hall
QlIf\:F'E~~Yl3:~~Q't..11':J:tFj)J~.?::::::.:::" . ............ ............... ...............:; .. ....... ...... ..::::::..:.....
Page 30f6
CLEAN-UP:
Who will provide for trash receptacles, bags, and clean-up after the event?
Ruth Eckerd Hall
FOOD AND BEVERAGES:
Will food and beverage be selVed during the event? Yes
Who will dispense? Licensed food vendors and staff from Ruth Eckerd Hrl11' ~ fnnn &
beverage department -- also licensed to handle food.
Will refreshments be sold or given away? Sold
If sold, how will monies be used? The percentage received from vendors wi 11 l-,p l1~ed
to help defray expenses of the event.
Will electricity be required? Yes Who will provide? The Hrl11
OTHER SALE ITEMS:
Will other items be sold during the event?
T-shirts
Who will sell?
Volunteers from Ruth Eckerd Hall
How will monies be used?
To help defray expenses of the event.
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SIGNS:
Will signs, banners, balloons, etc. be used either before or during the event? Yes
If yes, explain or describe each and give location: Down the driveway from McMullen Booth Road
to Ruth Eckerd Hall
CITY SEAL:
Will the City seal be used for this event? No
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Page 4 of 6
PRIZES:
Are prizes to be given?
No
Types of prizes:
TENTS OR CANOPIES:
Will tents or canopies be used?
Yes
If yes, give number. sizes and locations: Onp
tent, size to be determined, will be set up over the outdoor stage ~rPR on
Ruth Eckerd Hall grounds.
RUNNING AND/OR WALKING EVENTS:
Will event be conducted on streets? No
Will event be conducted on sidewalks? No
Time of assembly:
NA
Time event starts:
NA
Estimated time of finish: NA
PARADES:
Portion of street required for parade units: NA
Time assembly to begin: NA Time parade starts: NA
Number of people in parade: NA Number of vehicles in parade: NA
NA NA
Number of animals in parade: Number of floats:
Number of bands: NA Number of special units: NA
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FIREWORKS:
Will fireworks be a part of the event? NO
If yes, who is responsible for the display? NA
Where will the fireworks be staged? NA
Page 5 of 6
What time will the display begin? NA
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SECURITY:
Will private security be provided for equipment?
Yes -- Ruth Eckerd Hall security
If yes, name of company:
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APPLICANT CERTIFICATION:
I hereby certify that I have read this application and that all information contained herein is true and
correct to the best of my knowledge, information and belief. I agree to comply with all Statutes, County
and City Ordinances, and the general instructions stated in this application and the special conditions
issued by the City in connection with the approval of the Special Event contemplated herein; that I, and
the organization on whose behalf I make this application, if any, represent, stipulate, contract and agree
that we will, jointly and severally, defend, indemnify, save and hold the City harmless from any and all
claims, lawsuits. judgments. and liability for death, personal injury, bodily injury, or property damage
arising directly or indirectly from the exercise of the Special Event Permit and performance of the Special
Event by Applicant, the organization represented by Applicant, its employees, subcontractors, or assigns,
including acknowledges that he/she, together with any organization represented by Applicant, shall be
solely responsible by complying with the terms of the Permit. I further understand that failure to comply
with any of the provisions specified herein may result in immediate cancellation of this event by City
officials.
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Signature of Applicant (Applicant must be 18 years of age or older)
1tv/G /3/ /~9:?
Da e
If any questions, please contact Steve Miller, Recreation Programming Superintendent at 562-4805 or
Terry Schmidt, Sports & Special Events Manager, 562-4804.
Upon completion, please return to the following:
Mr. Steve Miller, Chairman, Special Events Committee
Parks and Recreation Department
City of Clearwater
P.O. Box 4748
Clearwater, FL 33758
Orilrinal to be retained by the City of Clearwatar's Parks and Recreation Department in accordance with City and 8tata Records
Management Procedures.
s: ',forms '. 1600.01 70Apphc8uonforSpec18JEvent.doc
Revised 1/12198
Page 6 of 6
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