2024-05-14T13:51:01-05:00 2023-06-30 952302617 SINGERLEWAK LLP 10960 WILSHIRE BLVD SUITE 1100 LOS ANGELES CA 90024 990 2022-07-01 952315682 LOS ANGELES MASTER CHORALE ASSOCIATION LOSA 2139727282 135 N GRAND AVENUE LOS ANGELES CA 90012 STEVEN NEIFFER CFO 2139727282 2024-05-14 1 STEVEN NEIFFER 999009999 0 LIOR TEMKIN P00748170 3104773924 2024-05-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SCOTT ALTMAN 135 N GRAND AVENUE LOS ANGELES CA 90012 12515254 0 X WWW.LAMASTERCHORALE.ORG X 1965 CA LOS ANGELES MASTER CHORALE IS AN INDEPENDENT AND INNOVATIVE PROFESSIONAL VOCAL ENSEMBLE THAT SHARES THE TRADITIONAL AND EVOLVING SPECTRUM OF CHORAL MUSIC WITH THE WIDEST POSSIBLE AUDIENCE. WE ADVANCE THIS ART THROUGH PERFORMANCE, COMMUNITY EDUCATION, COLLABORATION, COMMISSIONING AND RECORDING. 25 23 316 40 0 0 5877671 9619339 1347450 1988194 81251 105373 3171 1988 7309543 11714894 0 0 0 0 4152942 5271252 0 0 1310871 2383420 2882426 6536362 8153678 773181 3561216 8275644 12269145 1466617 1798214 6809027 10470931 X LOS ANGELES MASTER CHORALE IS AN INDEPENDENT AND INNOVATIVE PROFESSIONAL VOCAL ENSEMBLE THAT SHARES THE TRADITIONAL AND EVOLVING SPECTRUM OF CHORAL MUSIC WITH THE WIDEST POSSIBLE AUDIENCE. WE ADVANCE THIS ART THROUGH PERFORMANCE, COMMUNITY EDUCATION, COLLABORATION, COMMISSIONING AND RECORDING. 0 0 4325749 1078567 PERFORMING A BROAD RANGE OF REPERTORY IN A SERIES OF CONCERTS AT WALT DISNEY CONCERT HALL. 641309 678557 PROVIDING ARTISTIC RESOURCES TO THE COMMUNITY THROUGH CONTRACTED PERFORMANCES WITH THE LOS ANGELES PHILHARMONIC ORCHESTRA AND OTHER ORGANIZATIONS. 454878 223670 PRESENTING DISTINCTIVE TRADITIONAL AND CONTEMPORARY MUSIC, ON A PRESENTED-ARTIST BASIS, FOR NATIONAL AND INTERNATIONAL AUDIENCES. 517614 7400 PROVIDING EDUCATION OPPORTUNITIES THROUGH PROGRAMS FOCUSED ON ELEMENTARY SCHOOL AND HIGH SCHOOL STUDENTS, AND BY PRESENTING THE LOS ANGELES MASTER CHORALE CHAMBER SINGERS IN SCHOOL PERFORMANCES. 517614 7400 5939550 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 67 0 1 316 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X STEVEN NEIFFER CFO 2139723116 135 N GRAND AVENUE LOS ANGELES CA 90012 GRANT GERSHON ARTISTIC DIRECTOR 40.00 X X 392348 0 9080 JEAN DAVIDSON PRESIDENT/CEO THRU 3/2/2023 40.00 X X 289163 0 8328 TERRY KNOWLES INTERIM PRESIDENT/CEO AS OF 2/27/23 40.00 X X 0 0 0 PHILIP A SWAN DIRECTOR/CHAIR 2.00 X X 0 0 0 SUSAN ERBURU REARDON DIRECTOR/VICE CHAIR 2.00 X X 0 0 0 CHERYL PETERSEN DIRECTOR/VICE CHAIR THRU 6/26/23 2.00 X X 0 0 0 DAVID GINDLER DIRECTOR/TREASURER 2.00 X X 0 0 0 COURTLAND PALMER DIRECTOR/SECRETARY 2.00 X X 0 0 0 ALEX G ROMAIN DIRECTOR/ASST TREASURER 2.00 X 0 0 0 MILES BENICKES DIRECTOR 2.00 X 0 0 0 BRYANT DANNER DIRECTOR 2.00 X 0 0 0 JENNIFER DIENER DIRECTOR 2.00 X 0 0 0 ANN GRAHAM EHRINGER DIRECTOR 2.00 X 0 0 0 LORNA FITZGERALD DIRECTOR 2.00 X 0 0 0 MARTHA GROVES DIRECTOR 2.00 X 0 0 0 ROBERT HANISEE DIRECTOR 2.00 X 0 0 0 KRISTEN TECHENTIN HARRISON DIRECTOR 2.00 X 0 0 0 JENN HOANG DIRECTOR 2.00 X 0 0 0 JENNY SOONJIN KIM DIRECTOR 2.00 X 0 0 0 SHAWN KRAVICH DIRECTOR 2.00 X 0 0 0 RON MYRICK DIRECTOR 2.00 X 0 0 0 NASEEM NIXON DIRECTOR AS OF 3/27/23 2.00 X 0 0 0 EDWARD J MCANIFF DIRECTOR THRU 6/26/23 2.00 X 0 0 0 CASPER PARTOVI DIRECTOR 2.00 X 0 0 0 LISA RICHARDSON DIRECTOR 2.00 X 0 0 0 LAURA SMOLOWE DIRECTOR 2.00 X 0 0 0 TOM STRICKLER DIRECTOR 2.00 X 0 0 0 ANDREA D WILLIAMS DIRECTOR 2.00 X 0 0 0 ELIZABETH GREENWAY CHIEF ADVANCEMENT OFFICER 40.00 X 182144 0 1418 PAMELA PERKINS-DWYER MAJOR GIFTS OFFICER 40.00 X 152751 0 8960 MARK BERRY CHIEF MARKETING OFFICER 40.00 X 140687 0 7474 STEVEN NEIFFER CHIEF FINANCIAL OFFICER 40.00 X 146163 0 8935 LISA EDWARDS PRINCIPAL ACCOMPANIST 40.00 X 133248 0 0 KEVIN KOELBL CHIEF ARTISTIC PLANNING OFFICER 40.00 X 114856 0 8882 1551360 0 53077 8 0 1 0 LOS ANGELES OPERA 135 N GRAND AVE LOS ANGELES CA 90012 BOX OFFICE AND CRM SUPPORT 261936 LEVY PREMIUM FOODSERVICE LP 135 N GRAND AVE LOS ANGELES CA 90012 CATERING SERVICES 171366 GRENZEBACH GLIER & ASSOCIATES INC 200 S MICHIGAN DR STE 2100 CHICAGO IL 60604 ADVANCEMENT CONSULTANTS 128251 G8CHECK INC 1084 N EL CAMINO REAL B354 ENCINITAS CA 92024 COVID TESTING 106125 BULLSEYE MARKETING 9400 OSO AVE CHATSWORTH CA 91311 MARKETING 105232 5 126850 408805 9083684 393449 9619339 TICKET SALES 711130 1078567 1078567 CONTRACT SERVICES 711130 902227 902227 EDUCATION OUTREACH FEES 611710 7400 7400 1988194 103344 103344 369 369 395478 393449 2029 2029 2029 406911 126850 406911 0 OTHER MISC REVENUE 900099 1619 1619 1619 11714894 1988194 0 107361 841575 550836 72873 217866 3662813 2801667 423191 437955 150404 150404 221557 141824 37761 41972 394903 279667 66412 48824 44125 16374 27751 49263 18281 30982 81900 81900 286886 286886 204506 132796 53750 17960 194731 158013 19131 17587 186926 192619 2568 -8261 21728 7861 938 12929 19832 19832 7733 7733 62637 37905 22273 2459 OUTSIDE SERVICES 585041 555878 17296 11867 PROJECT CREATION 281404 281076 328 BOX OFFICE FEES 154618 153265 1353 PRINTING & REPRODUCTION 66828 57853 96 8879 634268 116345 17417 500506 8153678 5939550 903257 1310871 740055 293467 598956 8593 1456955 3733368 87767 113224 4701 4701 57587 170762 372819 346480 15783 26339 5264056 7916691 49784 2000 8275644 12269145 1042332 1459401 424285 338813 1466617 1798214 X -661987 -1346000 7471014 11816931 6809027 10470931 8275644 12269145 3561216 100688 0 X 0 1 X 1 0 X 4074748 4188701 5187646 5877671 9619339 28948105 4074748 4188701 5187646 5877671 9619339 28948105 6459981 22488124 77666 84587 84033 81251 105742 433279 3301 1241 3171 1619 9332 29390716 5528407 0.76510 0.75540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5264056 2518623 236485 102473 7916691 4786867 858739 -289212 92338 5264056 3840230 251337 779265 83965 4786867 3247745 627795 48665 83965 3840230 2970552 226129 127484 76420 3247745 1.00000 1 0 62293 61074 1219 228509 207336 21173 82017 78070 3947 26339 BENEFICIAL INTERESTS IN THE MUSIC CENTER FOUNDATION 7916691 F 7916691 X 11815582 100688 100688 11714894 0 11714894 8153678 0 8153678 0 8153678 PART V, LINE 4: DISTRIBUTIONS FROM THE FUNDS ARE TO BE SPENT ACCORDING TO THE WISHES OF THE DONORS OR AT THE DISCRETION OF MANAGEMENT. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS EXEMPT FROM STATE FRANCHISE TAXES UNDER SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN RECORDED. THE ASSOCIATION IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTIONS 509(A) AND 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE. FASB ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC NO. 740, "INCOME TAXES" ("ASC 740"), PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ASC 740 REQUIRES THAT AN ORGANIZATION RECOGNIZE IN THE FINANCIAL STATEMENTS THE IMPACT OF THE TAX POSITION IF THAT POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. AS OF AND FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, THE ASSOCIATION HAD NO MATERIAL UNRECORDED/RELEASED TAX BENEFITS OR TAX PENALTIES OR INTEREST. GALA 533761 126850 406911 40388 194001 133962 38560 533761 126850 406911 40388 194001 133962 38560 406911 0 X X X X X 1 0 0 0 0 0 0 0 0 GRANT GERSHON ARTISTIC DIRECTOR 392348 0 0 0 0 0 0 0 9080 0 401428 0 0 0 JEAN DAVIDSON PRESIDENT/CEO THRU 3/2/2023 289163 0 0 0 0 0 0 0 8328 0 297491 0 0 0 ELIZABETH GREENWAY CHIEF ADVANCEMENT OFFICER 182144 0 0 0 0 0 0 0 1418 0 183562 0 0 0 PAMELA PERKINS-DWYER MAJOR GIFTS OFFICER 152751 0 0 0 0 0 0 0 8960 0 161711 0 0 0 STEVEN NEIFFER CHIEF FINANCIAL OFFICER 146163 0 0 0 0 0 0 0 8935 0 155098 0 0 0 SCHEDULE J, PART 1, LINE 4A PER A CONFIDENTIALITY CLAUSE SIGNED BY THE ORGANIZATION, THE SEVERANCE PACKAGE PAID TO AN EMPLOYEE IS NOT OPEN TO PUBLIC INSPECTION. X 10 393449 FMV 0 0 1 PART I, LINE 32B: THE ORGANIZATION USES THE MUSIC CENTER FOUNDATION IN CONNECTION WITH SOLICITING ENDOWMENT GIFTS AND PLANNED GIFTS, WHICH MIGHT INCLUDE NON-CASH CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE INFORMATION RETURN IS PREPARED BY OUTSIDE ACCOUNTANTS, REVIEWED BY THE CHIEF FINANCIAL OFFICER. THEREAFTER, A PASSWORD-PROTECTED COPY OF THE COMPLETE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH DIRECTOR IS TO COMPLETE A DIRECTOR STATEMENT WHICH CONFIRMS THEIR UNDERSTANDING OF THE POLICY AND LISTS ANY POTENTIAL CONFLICT TRANSACTIONS. SUCH STATEMENTS ARE SUPPLIED TO AND REVIEWED BY THE AUDIT COMMITTEE. INTERESTED AUDIT COMMITTEE MEMBERS RECUSE THEMSELVES. FORM 990, PART VI, SECTION B, LINE 15 LAMC'S COMPENSATION COMMITTEE IS TASKED WITH THE RESPONSIBILITY OF NEGOTIATING THE TERMS AND CONDITIONS OF EMPLOYMENT OFFERED TO ITS EXECUTIVE OFFICERS. IN DETERMINING THE FINANCIAL PACKAGE, THE COMPENSATION COMMITTEE SURVEYES MARKET COMPENSATION TERMS APPROPRIATE TO THE POSITION. FORM 990, PART VI, SECTION C, LINE 18 FORM 1023 AND FORM 990 ARE AVAILABLE UPON REQUEST AND FORM 990 IS ALSO AVAILABLE ON WWW.CANDID.ORG AND FOUNDATIONCENTER.ORG. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, INFORMATIONAL RETURNS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.