Debra:
The Hoop Dee Doo Revue at Fort Wilderness has three categories for seating. Click
here and scroll to the bottom to see a good overview of the seating diagram. Category 1 includes tables on the floor in the center and at the front of the stage. Category 2 includes tables that are on the floor under the balcony and some tables on the balcony that have a front and center view of the stage. Category 3 seats are in the balcony on either wing of the stage. In my opinion, none of the seats are poor seats. In fact, I have friends who enjoy the Category 3 seating because it isn't as crowded like those seated in the middle of Category 1 on the floor.
Wheelchair seating for the dinner show is only guaranteed in Category 1 because there is no elevator at Pioneer Hall to access the balcony seating, only steps up to the balcony. Your seats more than likely will be on the perimeter of the floor to allow easier access for your wheelchair. If your mother cannot transfer but must stay in her chair, make sure that Disney knows to add that to the comments under your reservation so that she can be accommodated. Your seats are not general admission.
I'm glad to see that Disney is allowing you to use your Dining Plan for a 4:00 p.m. showing. That may be to accommodate your mother's wheelchair. In the past when we've used the Dining Plan without my wheelchair-bound father, we were only able to get Category 1 seats for the 8:30 p.m. show, not the earlier shows. As a precaution, I would recommend calling to confirm that you will be able to use your Dining Plan for the 4:00 p.m. show, and that they will give you credit back on the credit card you gave to confirm the reservation so that you can put the meal on your dining plan the night of the show.
Wishing y'all a magical vacation!
Whitney