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Page 6: Capital, Endowment & In-Kind — Fields Guide

Updated over a month ago

A. Capital Expenditures

Information Technology

Description

Expenditures on IT equipment, software, and systems.

Required

Example

$100,000

Typical Source

Financial Records

Theater Operations Equipment / Systems

Description

Expenditures on equipment and systems specifically for theater operations.

Required

Example

$150,000

Typical Source

Financial Records

New Construction

Description

Expenditures on new construction projects within the center.

Required

Example

$500,000

Typical Source

Financial Records

Venue Renovation / Restoration

Description

Expenditures on renovating or restoring existing venue spaces.

Required

Example

$500,000

Typical Source

Financial Records

Furniture, Fixtures, And Equipment (non-Theatrical)

Description

Expenditures on non-theatrical furniture, fixtures, and equipment.

Required

Example

$100,000

Typical Source

Financial Records

Facility / Land Acquisition

Description

Expenditures on acquiring new facilities or land.

Required

Example

$150,000

Typical Source

Financial Records

Other

Description

Expenditures on other capital items not categorized above. A description is required.

Required

-

Example

$500,000

Typical Source

Financial Records


B. Endowment

Restricted - Program

Description

Funds restricted for specific programs.

Required

Example

$150,000

Typical Source

Endowment Statements

Restricted - Capital

Description

Funds restricted for capital projects.

Required

Example

$500,000

Typical Source

Endowment Statements

Restricted - Operating

Description

Funds restricted for operating expenses.

Required

Example

$100,000

Typical Source

Endowment Statements

Temporarily Restricted

Description

Funds that are temporarily restricted for specific uses.

Required

Example

$150,000

Typical Source

Endowment Statements

Unrestricted

Description

Funds that are not restricted and can be used for any purpose.

Required

Example

$500,000

Typical Source

Endowment Statements


C. In-Kind Contributions

Information Technology

Description

In-kind contributions in the form of IT equipment, software, and services.

Required

Example

$500,000

Typical Source

Donation Records

Marketing

Description

In-kind contributions in the form of marketing goods or services.

Required

Example

$100,000

Typical Source

Donation Records

Advertising

Description

In-kind contributions in the form of advertising services.

Required

Example

$150,000

Typical Source

Donation Records

Furniture, Fixtures, And Equipment

Description

In-kind contributions in the form of non-theatrical furniture, fixtures, and equipment.

Required

Example

$500,000

Typical Source

Donation Records

Facility / Land Acquisition

Description

In-kind contributions in the form of facilities or land.

Required

Example

$100,000

Typical Source

Donation Records

Utilities

Description

In-kind contributions in the form of utility services.

Required

Example

$150,000

Typical Source

Donation Records

Insurance

Description

In-kind contributions in the form of insurance services.

Required

Example

$500,000

Typical Source

Donation Records

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