The Denver Center for the Performing Arts (DCPA) is the largest performing arts organization in the Rocky Mountain region and the largest endowed LORT theatre in the United States. The theatre productions of the DCPA are of the highest caliber anywhere as are their presentation of Broadway Touring Shows. Also, they have one of the best theatre education and outreach departments in the region. The physical plant and venues of the Denver Performing Arts Complex (DPAC) are arguably the finest of any city in the nation and matched in size only by Lincoln Center in New York. The DCPA is DPAC's largest customer and has right of first refusal for access to these facilities. The DCPA has lofty goals and aspirations and an annual operating budget to match those priorities. Though much of their funding is through the private Helen G. Bonfils Foundation, they do accept public monies via the Scientific Cultural Facilities District (SCFD) of the City and County of Denver, Colorado. The SCFD funds local arts organizations through the disbursement of sales tax revenue collected for qualifying entities. The DCPA is one of the SCFD's largest beneficiaries. The DCPA is always fundraising and never seems to have adequate funding, according to senior management. The organization is hampered by antiquated business and hiring practices and poor treatment of some of the most talented employees in the industry. Though recent management changes would suggest these issues may be changing, upper management is still the old guard and reluctant to progress. The DCPA promotes itself and is classified as a non-profit. Yet revenue streams could easily justify the organization operating as a for-profit enterprise, if modern business practices, fiscal discipline, and for-profit mindset were to be adopted by the company. There have been documented and questionable incidents of funds being used for paying off disgruntled employees by senior management. The company states that only 60% (give or take a few percentage points) of the cost of productions are covered by the retail cost of tickets. The balance of those costs is met via public money and donations. Why should the government be subsidizing the DCPA's patron's recreational activities when ticket prices could be raised to cover production cost? The DCPA is at its core a decent organization, especially in regard to the creative and talented people it employs. However, as a non-profit organization in the traditional, technical, and needy sense, income and revenue should not be a problem and donations and charity better spent on more needy concerns within the theatre community.