INTERLOCHEN CENTER FOR THE ARTS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INTERLOCHEN CENTER FOR THE ARTS (EIN 38-1689022)
- Tax period
- 2023-06-01 to 2024-05-31
- Filed
- 2025-04-15
- IRS object ID
- 202531059349300008
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-15T00:12:15-05:00 | ReturnTs |
| Tax Period End | 2024-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 382029668 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GJC CPA'S & ADVISORS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 WOODWARD AVENUE SUITE 850 | AddressLine1Txt |
| City | DETROIT | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 482261904 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381689022 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERLOCHEN CENTER FOR THE ARTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 2312767200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 199 | AddressLine1Txt |
| City | INTERLOCHEN | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 496430199 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PATRICK M KESSEL | PersonNm |
| Person Title | VICE-PRES., FINANCE AND OPERATIONS | PersonTitleTxt |
| Phone | 2312767200 | PhoneNum |
| Signature | 2025-04-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL R NICHOLAS | PreparerPersonNm |
| PTIN | P00966144 | PTIN |
| Phone | 3139652655 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PATRICK M KESSEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 199 | AddressLine1Txt |
| City | INTERLOCHEN | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 496430199 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $209,311,120 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.INTERLOCHEN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1927 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT THE INTERLOCHEN ARTS GROUP AND THE INTERLOCHEN ARTS CAMP IN THE FULFILLMENT OF THEIR EDUCATIONAL AND OTHER PURPOSES | ActivityOrMissionDesc |
| Voting Members Governing Body | 35 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 35 | VotingMembersIndependentCnt |
| Total Employee | 1639 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $118,167 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $117,167 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $19,460,522 | PYContributionsGrantsAmt |
| CY Contributions Grants | $23,448,760 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $61,955,384 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $328,347 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,283,989 | PYInvestmentIncomeAmt |
| CY Investment Income | $42,080,146 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,141,409 | PYOtherRevenueAmt |
| CY Other Revenue | $118,167 | CYOtherRevenueAmt |
| PY Total Revenue | $91,841,304 | PYTotalRevenueAmt |
| CY Total Revenue | $65,975,420 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $21,076,658 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $10,443,999 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $39,655,825 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,678,671 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,916,279 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $22,718,243 | PYOtherExpensesAmt |
| CY Other Expenses | $9,769,392 | CYOtherExpensesAmt |
| PY Total Expenses | $83,450,726 | PYTotalExpensesAmt |
| CY Total Expenses | $26,892,062 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,390,578 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $39,083,358 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $313,081,859 | TotalAssetsBOYAmt |
| Total Assets EOY | $322,782,174 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $51,606,513 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $29,414,828 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $261,475,346 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $293,367,346 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | INTERLOCHEN CENTER FOR THE ARTS ("ICA"), THROUGH ITS SUPPORT OF THE INTERLOCHEN ARTS GROUP AND THE INTERLOCHEN ARTS CAMP, ENGAGES AND INSPIRES PEOPLE WORLDWIDE THROUGH EXCELLENCE IN EDUCATIONAL, ARTISTIC, AND CULTURAL PROGRAMS, ENHANCING THE QUALITY OF LIFE THROUGH THE UNIVERSAL LANGUAGE OF THE ARTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $12,827,449 | ExpenseAmt |
| Grant | $10,443,999 | GrantAmt |
| Revenue | $328,347 | RevenueAmt |
| Desc | ICA PROVIDES ESSENTIAL SUPPORT OF THE INTERLOCHEN ARTS GROUP AND THE INTERLOCHEN ARTS CAMP THROUGH FUNDRAISING, STRATEGY, AND VISION. | Desc |
| Total Program Service Expenses | $12,827,449 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 289 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1639 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CA | ForeignCountryCd |
| Foreign Country | CJ | ForeignCountryCd |
| Foreign Country | LU | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 35 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 35 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATRICK M KESSEL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2312767200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 199 | AddressLine1Txt |
| City | INTERLOCHEN | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 496430199 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (46 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| KURTIS WILDER | |||||||||
| CHAIR | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| SAUL GOLDSTEIN | |||||||||
| VICE-CHAIR | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| SARAH HARDING | |||||||||
| VICE-CHAIR | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |||
| BERNETTA AVERY | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| KEITH W BAUM | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| EVAN BREIBART | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| CASEY G COWELL | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| VALERIE DILLON | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| MOLLY FERRANTE | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| DANIEL HAMANN | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| CYNTHIA L HANN | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| SYDNEY JAMES HARCOURT | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| MARIA HERRERA | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| LISA HERRICK | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| NANCY HOAGLAND | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| DOUG HSIEH | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| JEFF JACOBS | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| LISA KEARNS | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| GREGG LATTERMAN | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| DARA LEVAN | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| DAVID P MIN | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| ELAINE MISCHLER | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| THOMAS W MORRIS | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| WILLIAM C NELSON | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| SOJA PERKINS | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| BARRETT ROLLINS | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| BECKY VITAS SCHAMIS | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| SUMIT SENGUPTA | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| CLAIRE SKINNER | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| JONATHAN SLAWSON | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| EDGAR L SMITH JR | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| JEFF TRIBBLE JR | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| SARA WHITING | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| DAVID WU | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| ZHIBAI ZHENG | |||||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| ANA PAPAKHIAN | |||||||||
| EX-OFFICIO TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| GLYNN WILLIAMS | |||||||||
| EX-OFFICIO TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||||
| ARTHUR DEVEY | |||||||||
| PRESIDENT AND EX-OFFICIO TRUSTEE | 50.00 | Yes (X) | $598,955 | $0 | $133,791 | 3.00 | |||
| PATRICK KESSEL | |||||||||
| VICE-PRES., FINANCE AND OPERATIONS | 50.00 | Yes (X) | $386,094 | $0 | $66,537 | 3.00 | |||
| BRITTANY VERNER | |||||||||
| CHIEF OF STAFF AND BOARD LIAISON | 50.00 | Yes (X) | $101,562 | $0 | $23,605 | 3.00 | |||
| CAMILLE COLATOSTI | |||||||||
| PROVOST | 50.00 | $325,636 | $0 | $44,561 | Yes (X) | ||||
| TIFINI MCCLYDE-BLYTHE | |||||||||
| ASSISTANT V-P, HUMAN RESOURCES | 50.00 | $328,680 | $0 | $100,322 | Yes (X) | ||||
| JOHN BOGLEY | |||||||||
| VICE-PRES., PHILANTHROPY | 50.00 | $305,161 | $0 | $78,538 | Yes (X) | ||||
| MICHAEL KING | |||||||||
| V-P, ENROLLMENT, MGT., AND MARKETING | 50.00 | $335,673 | $0 | $25,624 | Yes (X) | ||||
| CARIN NUERNBERG | |||||||||
| EXEC. DIRECTOR, INTERLOCHEN ONLINE | 50.00 | $272,075 | $0 | $47,461 | Yes (X) | ||||
| DANIEL BESSELSEN | |||||||||
| ASSISTANT VICE-PRES., FINANCE | 50.00 | $260,481 | $0 | $23,923 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,914,317 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $544,362 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 29 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WILLIAM MORRIS ENDEAVOR ENTERTAINMENT L | |||||
| 54 MUSIC SQUARE EAST | NASHVILLE | TN | 37203 | ARTIST MANAGEMENT | $698,038 |
| GOLDMAN SACHS AND CO | |||||
| 71 SOUTH WACKER DRIVE SUITE 500 | CHICAGO | IL | 60614 | INVESTMENT MANAGER | $275,710 |
| NEW YORK PHILHARMONIC | |||||
| 10 LINCOLN CENTER PLAZA | NEW YORK | NY | 10023 | ARTIST | $249,304 |
| SHEREN PLUMBING AND HEATING | |||||
| 3801 RENNIE SCHOOL ROAD | TRAVERSE CITY | MI | 49685 | PLUMBING AND HEATING | $230,176 |
| PHANTOM 309 PRODUCTIONS INC | |||||
| PO BOX 150227 | NASHVILLE | TN | 37215 | ARTIST | $170,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $83,817 | RelatedOrganizationsAmt |
| Government Grants | $81,206 | GovernmentGrantsAmt |
| All Other Contributions | $23,283,737 | AllOtherContributionsAmt |
| Noncash Contributions | $3,516,736 | NoncashContributionsAmt |
| Total Contributions | $23,448,760 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER DEPARTMENT INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $328,347 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $328,347 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $328,347 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,729,945 | TotalRevenueColumnAmt |
| Exclusion | $5,729,945 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $118,167 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $118,167 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $118,167 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $118,167 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $179,685,901 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $143,335,700 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $36,350,201 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,350,201 | TotalRevenueColumnAmt |
| Exclusion | $36,350,201 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $65,975,420 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $328,347 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $118,167 | UnrelatedBusinessRevenueAmt |
| Exclusion | $42,080,146 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,443,999 | TotalAmt |
| Program Services | $10,443,999 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,632,477 | TotalAmt |
| Management And General | $1,272,418 | ManagementAndGeneralAmt |
| Fundraising | $360,059 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,179,426 | TotalAmt |
| Program Services | $760,810 | ProgramServicesAmt |
| Management And General | $1,758,932 | ManagementAndGeneralAmt |
| Fundraising | $1,659,684 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,791 | TotalAmt |
| Program Services | $3,528 | ProgramServicesAmt |
| Fundraising | $158,263 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $378,828 | TotalAmt |
| Program Services | $324,271 | ProgramServicesAmt |
| Management And General | -$56,704 | ManagementAndGeneralAmt |
| Fundraising | $111,261 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $326,149 | TotalAmt |
| Program Services | $52,867 | ProgramServicesAmt |
| Management And General | $137,344 | ManagementAndGeneralAmt |
| Fundraising | $135,938 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,698 | TotalAmt |
| Management And General | $208,388 | ManagementAndGeneralAmt |
| Fundraising | $310 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,270 | TotalAmt |
| Management And General | $105,270 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,347,852 | TotalAmt |
| Program Services | $285,553 | ProgramServicesAmt |
| Management And General | $1,004,176 | ManagementAndGeneralAmt |
| Fundraising | $58,123 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,055 | TotalAmt |
| Program Services | $5,510 | ProgramServicesAmt |
| Management And General | $1,769 | ManagementAndGeneralAmt |
| Fundraising | $40,776 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,904,548 | TotalAmt |
| Program Services | $539,200 | ProgramServicesAmt |
| Management And General | $1,191,973 | ManagementAndGeneralAmt |
| Fundraising | $173,375 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,247,438 | TotalAmt |
| Program Services | $26,284 | ProgramServicesAmt |
| Management And General | $1,218,074 | ManagementAndGeneralAmt |
| Fundraising | $3,080 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $530,617 | TotalAmt |
| Program Services | $297,037 | ProgramServicesAmt |
| Management And General | $108,418 | ManagementAndGeneralAmt |
| Fundraising | $125,162 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $893,799 | TotalAmt |
| Management And General | $893,799 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,501,083 | TotalAmt |
| Management And General | $2,501,083 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $553,590 | TotalAmt |
| Management And General | $553,115 | ManagementAndGeneralAmt |
| Fundraising | $475 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIRS AND MAINTENANCE | $167,062 | $29,052 | $113,879 | $24,131 |
| FOOD COST | $53,533 | $11,723 | $29,641 | $12,169 |
| UNR. BUS. INCOME TAX | $28,470 | $28,470 | ||
| ARTIST FEES | $3,486 | $3,486 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,891 | TotalAmt |
| Program Services | $44,129 | ProgramServicesAmt |
| Management And General | $78,289 | ManagementAndGeneralAmt |
| Fundraising | $53,473 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,892,062 | TotalAmt |
| Program Services | $12,827,449 | ProgramServicesAmt |
| Management And General | $11,148,334 | ManagementAndGeneralAmt |
| Fundraising | $2,916,279 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,481,365 | BOYAmt |
| EOY | $4,044 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,511,052 | BOYAmt |
| EOY | $25,928,742 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,451,064 | BOYAmt |
| EOY | $10,672,064 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,090,017 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $810,625 | BOYAmt |
| EOY | $310,657 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $121,008,719 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $40,404,818 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,775,282 | BOYAmt |
| EOY | $80,603,901 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,022,645 | BOYAmt |
| EOY | $158,589,597 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,897,484 | BOYAmt |
| EOY | $46,613,781 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,042,325 | BOYAmt |
| EOY | $59,388 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $313,081,859 | BOYAmt |
| EOY | $322,782,174 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,469,140 | BOYAmt |
| EOY | $3,373,889 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,403,178 | BOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,282,144 | BOYAmt |
| EOY | $25,292,859 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $452,051 | BOYAmt |
| EOY | $748,080 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,606,513 | BOYAmt |
| EOY | $29,414,828 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,076,053 | BOYAmt |
| EOY | $184,602,322 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,399,293 | BOYAmt |
| EOY | $108,765,024 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,475,346 | BOYAmt |
| EOY | $293,367,346 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $313,081,859 | BOYAmt |
| EOY | $322,782,174 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $39,083,358 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$15,859,738 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $8,668,380 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,659,251 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,018,353 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,628,028 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,460,522 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,448,760 | CurrentTaxYearAmt |
| Total | $123,214,914 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,659,251 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,018,353 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,628,028 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,460,522 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,448,760 | CurrentTaxYearAmt |
| Total | $123,214,914 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,760,992 | SubstantialContributorsTotAmt |
| Public Support Total170 | $119,453,922 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,014,824 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,245,113 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,119,889 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,482,606 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,729,945 | CurrentTaxYearAmt |
| Total | $28,592,377 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $115,411 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $115,440 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $106,280 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $116,714 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $118,167 | CurrentTaxYearAmt |
| Total | $572,012 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,862,941 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $709,699 | CurrentTaxYearMinus3YearsAmt |
| Total | $2,572,640 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $154,951,943 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $210,198,541 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.77090 | PublicSupportCY170Pct |
| Public Support PY170 | 0.75050 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2019 AMOUNT: $ 1,862,941. 2020 AMOUNT: $ 709,699. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $154,425,976 | BeginningYearBalanceAmt |
| Contributions | $15,070,042 | ContributionsAmt |
| Investment Earnings Or Losses | $19,242,185 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,759,628 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,572,028 | OtherExpendituresAmt |
| End Year Balance | $184,406,547 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $143,738,110 | BeginningYearBalanceAmt |
| Contributions | $12,732,857 | ContributionsAmt |
| Investment Earnings Or Losses | $1,865,724 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,771,718 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,138,997 | OtherExpendituresAmt |
| End Year Balance | $154,425,976 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $111,646,285 | BeginningYearBalanceAmt |
| Contributions | $35,920,658 | ContributionsAmt |
| Investment Earnings Or Losses | $22,282 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,575,481 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,275,634 | OtherExpendituresAmt |
| End Year Balance | $143,738,110 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $92,526,665 | BeginningYearBalanceAmt |
| Contributions | $1,787,004 | ContributionsAmt |
| Investment Earnings Or Losses | $21,656,722 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,479,834 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,844,272 | OtherExpendituresAmt |
| End Year Balance | $111,646,285 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $88,472,011 | BeginningYearBalanceAmt |
| Contributions | $2,392,249 | ContributionsAmt |
| Investment Earnings Or Losses | $4,980,653 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,344,496 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,973,752 | OtherExpendituresAmt |
| End Year Balance | $92,526,665 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.43815 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.39985 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.16200 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $510,981 | OtherCostOrOtherBasisAmt |
| Book Value | $510,981 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $115,013,296 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,574,685 | DepreciationAmt |
| Book Value | $76,438,611 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,456,679 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,830,133 | DepreciationAmt |
| Book Value | $3,626,546 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,763 | OtherCostOrOtherBasisAmt |
| Book Value | $27,763 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $80,603,901 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| TREASURY INFLATION PROTECTED SECURITIES | $4,069,570 | F |
| ASSET ALLOCATION FUNDS | $13,470,720 | F |
| PRIVATE EQUITY FUNDS | $18,267,547 | F |
| HEDGE FUNDS | $8,964,517 | F |
| PRIVATE CREDIT FUNDS | $1,521,427 | F |
| SMALL CAPITALIZATION EQUITY FUNDS | $320,000 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $46,613,781 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ANNUITIES PAYABLE | Desc |
| Amt | $748,080 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $748,080 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 1A: | IN 1969, LELAND B. GREENLEAF, PRESIDENT OF THE CONN CORPORATION, DONATED A LARGE COLLECTION OF MUSICAL INSTRUMENTS TO ICA. THE COLLECTION CONSISTS OF 250 INSTRUMENTS AND A COMPLETE SET OF BRASS MOUTH PIECES. MANY OF THE INSTRUMENTS WERE MADE BEFORE 1900. THE LELAND B. GREENLEAF COLLECTION WAS APPRAISED WITH A VALUE OF APPROXIMATELY $275,000. |
| PART III, LINE 4: | AS A SUPPORTING ORGANIZATION TO AN EDUCATIONAL INSTITUTION FOCUSED ON THE ARTS, THE LELAND B. GREENLEAF COLLECTION FURTHERS ICA'S EXEMPT PURPOSE BY EXPOSING ITS STUDENTS TO THE EARLY HISTORY OF MUSIC AND MUSICAL INSTRUMENTS. |
| PART V, LINE 4: | ICA'S ENDOWMENT FUNDS ARE USED TO SUPPORT ANNUAL SCHOLARSHIPS, OPERATIONS, AND CAPITAL NEEDS. ICA'S BOARD OF TRUSTEES HAS ADOPTED A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 4.3 PERCENT OF ITS ENDOWMENT FUNDS' AVERAGE FAIR MARKET VALUE OVER THE PRIOR FIVE YEARS. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | INVESTMENTS | $28,733,047 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | INVESTMENTS | $13,491,164 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $42,224,211 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $42,224,211 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| INTERLOCHEN ARTS GROUP | ||||||||||
| 4000 M-137 | INTERLOCHEN | MI | 496438427 | 932002543 | 501(C)(3) | $8,103,535 | $0 | N/A | N/A | SUPPORT FOR THE OPERATION OF THE INTERLOCHEN ARTS GROUP |
| INTERLOCHEN ARTS CAMP | ||||||||||
| 4000 M-137 | INTERLOCHEN | MI | 496438427 | 932006917 | 501(C)(3) | $2,340,464 | $0 | N/A | N/A | SUPPORT FOR THE OPERATION OF THE INTERLOCHEN ARTS CAMP |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ICA'S STAFF REVIEWS, APPROVES, AND DOCUMENTS ALL GRANTS GIVEN BY ICA TO ENSURE THEY ARE USED FOR THEIR INTENDED PURPOSES. THESE RECORDS ARE MAINTAINED AT ICA. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ARTHUR DEVEY | ||||||||||||||
| PRESIDENT AND EX-OFFICIO TRUSTEE | $498,055 | $0 | $77,247 | $0 | $23,653 | $0 | $91,000 | $0 | $42,791 | $0 | $732,746 | $0 | $0 | $0 |
| PATRICK KESSEL | ||||||||||||||
| VICE-PRES., FINANCE AND OPERATIONS | $350,562 | $0 | $35,532 | $0 | $0 | $0 | $46,222 | $0 | $20,315 | $0 | $452,631 | $0 | $0 | $0 |
| TIFINI MCCLYDE-BLYTHE | ||||||||||||||
| ASSISTANT V-P, HUMAN RESOURCES | $201,622 | $0 | $127,058 | $0 | $0 | $0 | $25,391 | $0 | $74,931 | $0 | $429,002 | $0 | $64,167 | $0 |
| JOHN BOGLEY | ||||||||||||||
| VICE-PRES., PHILANTHROPY | $277,161 | $0 | $28,000 | $0 | $0 | $0 | $61,013 | $0 | $17,525 | $0 | $383,699 | $0 | $0 | $0 |
| CAMILLE COLATOSTI | ||||||||||||||
| PROVOST | $296,162 | $0 | $29,474 | $0 | $0 | $0 | $38,201 | $0 | $6,360 | $0 | $370,197 | $0 | $0 | $0 |
| MICHAEL KING | ||||||||||||||
| V-P, ENROLLMENT, MGT., AND MARKETING | $278,173 | $0 | $57,500 | $0 | $0 | $0 | $25,000 | $0 | $624 | $0 | $361,297 | $0 | $0 | $0 |
| CARIN NUERNBERG | ||||||||||||||
| EXEC. DIRECTOR, INTERLOCHEN ONLINE | $247,075 | $0 | $25,000 | $0 | $0 | $0 | $25,000 | $0 | $22,461 | $0 | $319,536 | $0 | $0 | $0 |
| DANIEL BESSELSEN | ||||||||||||||
| ASSISTANT VICE-PRES., FINANCE | $163,098 | $0 | $97,383 | $0 | $0 | $0 | $20,066 | $0 | $3,857 | $0 | $284,404 | $0 | $48,887 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | ICA PROVIDES A RESIDENCE FOR PERSONAL USE TO THE PRESIDENT. THE RESIDENCE FOR THE PRESIDENT IS LOCATED ON ICA'S CAMPUS AND IS PROVIDED FOR THE CONVENIENCE OF ICA, AND THE PRESIDENT IS REQUIRED TO ACCEPT THE LODGING AS A CONDITION OF HIS EMPLOYMENT. THE PRESIDENT'S RESIDENCE IS USED REGULARLY FOR BUSINESS-RELATED FUNCTIONS. AS SUCH, THE BENEFIT WAS NOT TREATED AS TAXABLE COMPENSATION FOR HIM. ICA APPROVED AND PAID AN 11 PERCENT PROFIT SHARING CONTRIBUTION TO ALL ELIGIBLE EMPLOYEES' IRC SECTION 401(A) BENEFIT PLAN ACCOUNTS. DUE TO IRS LIMITS FOR CONTRIBUTIONS TO SECTION 401(A) PLANS, ICA PAID A GROSSED-UP BONUS TO THE PRESIDENT, AS 11 PERCENT OF HIS BASE COMPENSATION WAS GREATER THAN THE IRS LIMITATIONS. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ECON DEV CORP OF THE TOWNSHIP OF GREEN LAKE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 522043802 | BondIssuerEIN |
| CUSIP | 393096AB8 | CUSIPNum |
| Bond Issued | 2004-08-11 | BondIssuedDt |
| Issue Price | $26,300,000 | IssuePriceAmt |
| Purpose | SEE PART VI | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $26,494,241 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $319,656 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $7,175,169 | CapitalExpendituresAmt |
| Other Spent Proceeds | $18,999,416 | OtherSpentProceedsAmt |
| Substantial Completion | 2006 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.00000 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.00000 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | Yes (1) | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | Yes (1) | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | Yes (1) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | Yes (1) | GrossProceedsInvestedInGICInd |
GIC Provider Name GICProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALLAS CAPITAL | BusinessNameLine1Txt |
| Business Name Line2 | CORP | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of GIC | 2.000000000000 | TermOfGICPct |
| Regulatory Safe Harbor Stsfd | 0 | RegulatorySafeHarborStsfdInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | 0 | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE K, PART I, COLUMN (F): | THE PURPOSE OF THE BOND WAS TO REFUND THE $16,100,000 BOND ISSUE THAT WAS ISSUED IN JUNE 1997, REFUND A $2,850,000 BANK TERM NOTE, CONSTRUCT THE NEW CREATIVE WRITING BUILDING, CONSTRUCT AN ADDITION TO THE HARVEY THEATER BUILDING, AND CONSTRUCT MISCELLANEOUS CAPITAL ITEMS. |
| SCHEDULE K, PART II, LINE 3: | THE TOTAL PROCEEDS OF THE BOND ISSUE ARE $194,241 GREATER THAN THE BOND ISSUE PRICE OF $26,300,000 DUE TO INVESTMENT EARNINGS. |
| SCHEDULE K, PART IV, LINE 2C: | THE REBATE COMPUTATION WAS PERFORMED ON JULY 31, 2009. |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 46 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,296,561 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | SEE PART II | MethodOfDeterminingRevenuesTxt |
Securities Closely Held Stock SecuritiesCloselyHeldStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $320,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | QUALIFIED APPRAISAL | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, COLUMN (B): | COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. |
| SCHEDULE M, PART I, LINE 9, COLUMN (D): | THE AVERAGE PRICE BETWEEN THE HIGHEST AND LOWEST QUOTED SELLING PRICE ON THE DATE THE SECURITY IS RECEIVED IS USED TO DETERMINE THE CONTRIBUTION REVENUE THAT IS RECORDED. IF THERE ARE NO SALES ON THE DATE THE SECURITY IS RECEIVED, THEN THE AVERAGE PRICE BETWEEN THE HIGHEST AND LOWEST SALES PRICE ON THE NEAREST DATE BEFORE AND ON THE NEAREST DATE AFTER THE SECURITY IS RECEIVED IS USED TO DETERMINE THE CONTRIBUTION REVENUE THAT IS RECORDED, ASSUMING THAT THERE WERE SALES OF THE SECURITY WITHIN A REASONABLE PERIOD BEFORE AND AFTER THE DATE IT IS RECEIVED. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | ICA FILED ARTICLES OF INCORPORATION, WITH AN EFFECTIVE DATE OF JUNE 1, 2023, TO CREATE TWO NEW NON-PROFIT CORPORATIONS: THE INTERLOCHEN ARTS GROUP AND THE INTERLOCHEN ARTS CAMP. THE CORPORATIONS WERE FORMED ON A NONSTOCK, MEMBERSHIP BASIS, WITH ICA AS THE SOLE MEMBER. EFFECTIVE JUNE 1, 2023, THE INTERLOCHEN ARTS CAMP PROGRAM SERVICE IS CONDUCTED BY ONE OF THE NEW NON-PROFIT CORPORATIONS, THE INTERLOCHEN ARTS CAMP. EFFECTIVE JUNE 1, 2023, THE INTERLOCHEN ARTS ACADEMY, INTERLOCHEN PRESENTS, INTERLOCHEN ONLINE, INTERLOCHEN COLLEGE OF CREATIVE ARTS, AND INTERLOCHEN PUBLIC RADIO PROGRAM SERVICES ARE CONDUCTED BY THE OTHER NEW NON-PROFIT CORPORATION, THE INTERLOCHEN ARTS GROUP. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PREPARED BY AN EXTERNAL ACCOUNTING FIRM. BY BOARD OF TRUSTEES POLICY, A DRAFT COPY OF FORM 990 IS REVIEWED BY THE VICE-PRESIDENT OF FINANCE AND OPERATIONS, THE PRESIDENT, AND THE CHAIR OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 12C | ICA'S CONFLICT OF INTEREST POLICY AND ANNUAL DISCLOSURE REQUIREMENTS COVER ALL BOARD OF TRUSTEE MEMBERS (ELECTED AND EX-OFFICIO) AND OFFICERS. THE ANNUAL DISCLOSURES ARE ACCUMULATED AND MAINTAINED BY THE CORPORATE SECRETARY. THEY ARE AVAILABLE FOR REVIEW BY THE ICA PRESIDENT AND THE CHAIR OF THE BOARD OF TRUSTEES. IF A BOARD OF TRUSTEE MEMBER HAD A CONFLICT INVOLVING A MATTER BEFORE THE BOARD, THEN THAT TRUSTEE WOULD BE REMOVED FROM THE DELIBERATION AND DECISION-MAKING PROCESS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF TRUSTEES PRESIDENTIAL REVIEW COMMITTEE ANNUALLY REVIEWS THE COMPENSATION OF ICA'S PRESIDENT. THERE ARE A VARIETY OF INPUTS FOR THE COMMITTEE, INCLUDING A SELF-EVALUATION, ORGANIZATIONAL HEALTH, GOALS COMPLETION, AND TRUSTEE FEEDBACK AND EVALUATION. IN ADDITION, THE COMMITTEE REVIEWS NATIONAL COMPENSATION COMPARISONS WITH NON-PROFITS OF SIMILAR SIZE AND STATURE TO ICA. ONCE THE REVIEWS ARE COMPLETE, THE COMMITTEE MAKES A SALARY RECOMMENDATION TO THE FULL BOARD OF TRUSTEES, WHICH THEN VOTES ON THE MATTER. THIS PROCESS CULMINATED IN THE JULY 2023 ANNUAL MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | ICA'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT AVAILABLE TO THE PUBLIC. THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE POSTED ON ICA'S WEBSITE. |
| FORM 990, PART XI, LINE 9: | TRANSFER OF NET ASSETS FROM INTERLOCHEN ARTS GROUP 7,411,178. TRANSFER OF NET ASSETS FROM INTERLOCHEN ARTS CAMP 1,257,202. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | Province Or StateForeignAddress/ProvinceOrStateNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Legal Domicile StateLegalDomicileStateCd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CANADIAN FRIENDS OF INTERLOCHEN | ||||||||||||||||
| PO BOX 9401 STATION A | TORONTO | ONTARIO | CA | M5W 4E1 | PROVIDES SCHOLARSHIPS | CA | 501(C)(3) | LINE 7 | INTERLOCHEN CENTER FOR THE ARTS | Yes (1) | ||||||
| INTERLOCHEN ARTS GROUP | ||||||||||||||||
| EDUCATION | 501(C)(3) | LINE 2 | INTERLOCHEN CENTER FOR THE ARTS | Yes (1) | 4000 M-137 | INTERLOCHEN | MI | 496438427 | 932002543 | MI | ||||||
| INTERLOCHEN ARTS CAMP | ||||||||||||||||
| EDUCATION | 501(C)(3) | LINE 10 | INTERLOCHEN CENTER FOR THE ARTS | Yes (1) | 4000 M-137 | INTERLOCHEN | MI | 496438427 | 932006917 | MI | ||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (7 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CANADIAN FRIENDS OF INTERLOCHEN | ||
| C | $83,817 | FAIR MARKET VALUE |
| INTERLOCHEN ARTS GROUP | ||
| B | $8,103,535 | FAIR MARKET VALUE |
| INTERLOCHEN ARTS CAMP | ||
| B | $2,340,464 | FAIR MARKET VALUE |
| INTERLOCHEN ARTS GROUP | ||
| J | $6,856,500 | FAIR MARKET VALUE |
| INTERLOCHEN ARTS GROUP | ||
| Q | $2,254,535 | FAIR MARKET VALUE |
| INTERLOCHEN ARTS CAMP | ||
| Q | $1,257,202 | FAIR MARKET VALUE |
| INTERLOCHEN ARTS GROUP | ||
| P | $1,613,776 | FAIR MARKET VALUE |