A Case Study of Costs

The Theatre Budget

Time Table

FISCAL YEAR- the twelve-month period of operation for a non-profit

Normally NOT January through December

Federal Government is October 1 through September 30

State of WI is July 1 through June 30

FIXED BUDGET

EXPENSE-BASED BUDGET

Step one- what do you need to spend?

Step two- what do you need to earn/raise to pay for it?

Most common- theoretically the most in your control

FLEXIBLE BUDGET

INCOME-BASED BUDGET

Step one- what’s in the bank/what do we think we’ll earn?

Step two- what can we do for that for the next show?

Sees the most changes throughout the year

Creating the Theatre’s Budget

OPERATING BUDGET

All programs and revenue sources

Full fiscal year

PROJECT BUDGET

Income and expenses related only to a specific project

A component of the annual operating budget

CATEGORIES

INCOME

Contributed Income

Earned Income

EXPENSES

Direct Expenses (Variable)

Indirect Expenses (Fixed)

Direct- The Script

What fits into your mission?

What fits into your community?

What fits into your budget?

EXTERNAL FACTOR #1:

You need permission for most

shows!

Licensing a Script

PLAYS

Dramatists Play Service

Samuel French

Broadway Plays

Playscripts Inc

MUSICALS

Music Theatre International

Tams Witmark Music Library

R&H Theatricals

Samuel French

Like ASCAP or BMI for music- just more subdivided by type of work

Licensing Considerations

PLAYS

Cost less

Know rates up front

Buy the scripts

Specific rules about PR

A few will be public domain

MUSICALS

Cost more

Rates set by ticket prices & size

Rent the scripts

Specific rules about PR

None will be public domain

$100/performance

$10/performance for “Here Comes the Sun”

$9.95 per script (20)

$115/performance

$116.95 per script (15)

FREE

$9.95 per script (30)Don’t forget-

people besides the

actors need scripts!

Direct- PersonnelArtistic Team

Directors

Actors & Stage Managers

Designers

Assistants

Production and Administrative Staff

Crew to build and run the show

Musicians

House Managers/Publicity Staff

Box Office Staff & Ushers

EXTERNAL FACTOR #2:

Mandated or prevailing pay rates

Personnel Considerations

Unions

Actors &Stage Managers, Directors, Designers, Stagehands, Writers, Musicians

Volunteers and/or interns

Market rate

Minimum wage

More about salariesEmployers pay both wages and taxes

Social Security Tax- 6.2%

Medicare- 1.45%

Federal Unemployment- 6.0%

State Unemployment- 0.27 to 9.8%

Pension & Health

Overtime and travel

Minimum Wage is $7.25/hour

$290/week

$312.19 with taxes

$350.00/week salary

$402.63 with taxes

$25,000/year salary

28,762.50 with taxes

Why Do I Care About Unions?

Shows per week

Work hours per day and per week

Minimum salary

Overtime

Heath and pension

Safety rules

Work conditions

LORT CONTRACT- REGIONAL THEATRE (Milwaukee Rep, Goodman, Guthrie, etc)

Actor ASM Stage Manager

A $1,073 $,1,299 $,1558

B+ $993 $1,109 $1,318

B $914 $924 $1,089

C $848 $852 $1,016

D $676 $685 $833

Pros at UWL $642 Not required $785 (3 actors or more)

Actors’ Equity Rates

WEEKLY RATES- Not per project!!

Directors

LORT CONTRACT- NONPROFIT REGIONAL THEATRE

Category Minimum Fee

A $24,357

B+ $20,187

B $16,735

C (average) $11,434

D $7,359

Pro at UWL You negotiatePER PROJECT RATES

Choreographer is 75%

Director/Choreographer is 175%

Designers

PER PROJECT Rates

MUSICALS earn you 30% more

LORT CONTRACT- NONPROFIT REGIONAL THEATRE

Category Scenery & Costumes Lights & Sound

A $8,890$6,631

B+ $7,268$5,644

B $5,926$4,692

C $4,444$3,387

D $3,457$2,821

Pro at UWL $2,835 $2,541

Other Salaries Construction Staff

Sometimes determined by (other) union rates

Sometimes a prevailing “good wage”

Weekly or hourly

Crew

Same trio of considerations

Administrators, Box Office, Etc.

Usually not union

Most likely to include part-time personnel