2024-06-14T14:19:55-05:00 2023-08-31 202153727 SB & COMPANY LLC 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2022-09-01 526062439 WASHINGTON PERFORMING ARTS SOCIETY WASH 2028339800 1400 K STREET NW 500 WASHINGTON DC 20005 JENNIFER BILFIELD-FRIEDMAN PRESIDENT & CEO 2028339800 2024-06-13 1 JENNIFER BILFIELD-FRIEDMAN 999009999 0 PAMELA GRAY P01237506 4105840060 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z WASHINGTON PERFORMING ARTS JENNIFER BILFIELD-FRIEDMA 1400 K STREET NW 500 WASHINGTON DC 20005 5223444 0 X WWW.WASHINGTONPERFORMINGARTS.ORG X 1965 DC SEE PART III, LINE 1. 30 30 32 30 0 0 6000449 3219589 835103 1196556 789216 187214 195170 191511 7819938 4794870 17408 12255 0 0 2576984 2704379 0 0 1508934 2918379 4075394 5512771 6792028 2307167 -1997158 12631705 13109396 1037096 3031988 11594609 10077408 X WASHINGTON PERFORMING ARTS CHAMPIONS THE ARTS AS A UNIFYING FORCE. THROUGH COLLABORATIONS WITH ARTISTS, EDUCATORS, COMMUNITY LEADERS, AND INSTITUTIONAL PARTNERS, WE BRING WIDE-RANGING ARTISTIC PROGRAMS TO STAGES, SCHOOLS, AND NEIGHBORHOODS THROUGHOUT OUR NATION'S CAPITAL AND, WITH OUR VIRTUAL PLATFORM, SHARE OUR WORK THROUGHOUT THE WORLD. 0 0 3001200 12255 1046951 PRODUCTION - FOUNDED IN 1965 BY ARTS IMPRESARIO PATRICK HAYES, WASHINGTON PERFORMING ARTS IS ONE OF THE NATION'S LEADING PRODUCERS AND PRESENTERS OF PERFORMING ARTS, ARTS EDUCATION AND COMMUNITY ENGAGEMENT INITIATIVES. TRUE TO ITS FOUNDER'S ETHOS OF "EVERYBODY IN, NOBODY OUT," WASHINGTON PERFORMING ARTS NIMBLY PRESENTS PERFORMANCES IN VENUES THROUGHOUT DC AND MARYLAND, RANGING FROM INTIMATE SPACES FOR 200, TO PROMINENT VENUES OF 2,400, AS WELL AS AN ARRAY OF OUTDOOR LOCATIONS. COMMITTED TO SUSTAINING ITS ROLE AS THE PREMIER PRESENTER FOR CLASSICAL MUSIC IN THE REGION, WASHINGTON PERFORMING ARTS IS ALSO KNOWN FOR ITS DISTINCTIVE AND ENDURING COMMITMENT TO GOSPEL MUSIC, JAZZ, CULTURALLY-SPECIFIC PROGRAMMING, AND DANCE, AS WELL AS COMMISSIONING OF WORKS ACROSS ALL GENRES. SPECIAL PROJECTS, DEVELOPED BY AND UNIQUE TO WASHINGTON PERFORMING ARTS IS DISTINGUISHED BY A MIX OF COLLABORATIONS AND PARTNERSHIPS, AND A TANDEM FOCUS ON AMERICAN NARRATIVES - SPOTLIGHTING ARTISTS AND ART FORMS THAT MARK IMPORTANT MOMENTS IN AMERICAN HISTORY AND CULTURE. A PIONEER IN ARTS DEVELOPMENT AND ARTS EDUCATION IN THE DC AREA, IT ANNUALLY SERVES MORE THAN 57,000 RESIDENTS OF ALL AGES ACROSS THE DISTRICT AND METRO VIRGINIA AND MARYLAND WITH LIVE ARTS EXPERIENCES OF THE HIGHEST CALIBER, AS WELL AS INSTRUMENTAL AND VOCAL INSTRUCTION AND PERFORMANCE OPPORTUNITIES. WASHINGTON PERFORMING ARTS CONSISTENTLY DEMONSTRATES EXCELLENCE IN THE PERFORMING ARTS THROUGHMULTI-DISCIPLINARY EFFORTS THAT BUILD COMMUNITY THROUGHOUT THE DISTRICT AND BEYOND WITH A FOCUS ON PERFORMANCES, ARTS EDUCATION PROGRAMS, AND COMMUNITY ENGAGEMENT INITIATIVES. 1118203 149605 EDUCATION - WASHINGTON PERFORMING ARTS IS A NATIONAL LEADER IN COLLABORATIVE ARTS EDUCATION PROGRAMS, ANNUALLY SERVING NEARLY 50,000 PARTICIPANTS IN GREATER D.C. OVER THE COURSE OF 800+ EDUCATION AND COMMUNITY ENGAGEMENT EVENTS. THE ORGANIZATION IS EMBEDDED IN BOTH PUBLIC SCHOOLS AND PUBLIC CHARTER SCHOOLS, AND CREATES OPPORTUNITIES FOR ADVANCED MUSIC STUDENTS TO DEVELOP PROFESSIONAL SKILLS VIA COMPETITIONS, PERFORMANCE OPPORTUNITIES, AND CREATES LIFELONG ARTS EDUCATION OPPORTUNITIES THAT ARE ROOTED IN A BELIEF THAT THE ARTS ARE UNIQUELY POSITIONED TO CULTIVATE COMMUNITY AND CROSS-CULTURAL UNDERSTANDING LOCALLY AND NATIONALLY. 4119403 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 140 0 1 32 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MD VA X X X JENNIFER BILFIELD-FRIEDMAN 2028339800 1400 K STREET NW 500 WASHINGTON DC 20005 TOM GALLAGHER TREASURER 2.00 X X 0 0 0 KELLY DIBBLE VICE CHAIR 2.00 X X 0 0 0 DEBBIE DRIESMAN VICE CHAIR 2.00 X X 0 0 0 LUANNE S GUTERMUTH SECRETARY 2.00 X X 0 0 0 SHAIKHA AISHA BINT JABER ALKHALIFA BOARD MEMBER 0.50 X 0 0 0 SUNNY ALSUP BOARD MEMBER 0.50 X 0 0 0 JEFFREY BAUMAN BOARD MEMBER 0.50 X 0 0 0 JENNY BILFIELD BOARD MEMBER 0.50 X 0 0 0 RUDY BURWELL BOARD MEMBER 0.50 X 0 0 0 CHRISTINA CO MATHER BOARD MEMBER 0.50 X 0 0 0 MICHELE G COBER BOARD MEMBER 0.50 X 0 0 0 TRISTA L P COLBERT BOARD MEMBER 0.50 X 0 0 0 DR ROBERT S FEINBERG BOARD MEMBER 0.50 X 0 0 0 BRAD FIGEL BOARD MEMBER 0.50 X 0 0 0 BURTON J FISHMAN ESQ BOARD MEMBER 0.50 X 0 0 0 DR VINETTA C JONES BOARD MEMBER 0.50 X 0 0 0 DINA LASSOW BOARD MEMBER 0.50 X 0 0 0 LESLIE LUXEMBURG BOARD MEMBER 0.50 X 0 0 0 COL JOSEPH MAY MD MPH BOARD MEMBER 0.50 X 0 0 0 ALYSSA O'CONNOR BOARD MEMBER 0.50 X 0 0 0 LYNN PARSEGHIAN BOARD MEMBER 0.50 X 0 0 0 DR W STEPHEN PIPER BOARD MEMBER 0.50 X 0 0 0 GORDON RUSH BOARD MEMBER 0.50 X 0 0 0 DR MARC SCHLOSBERG BOARD MEMBER 0.50 X 0 0 0 KERRIEN SUAREZ BOARD MEMBER 0.50 X 0 0 0 WILLIAM J SULLIVAN BOARD MEMBER 0.50 X 0 0 0 NABOTH VAN DEN BROEK BOARD MEMBER 0.50 X 0 0 0 PHILIP R WEST BOARD MEMBER 0.50 X 0 0 0 DOUGLAS H WHEELER BOARD MEMBER 0.50 X 0 0 0 GARY YACOUBIAN BOARD MEMBER 0.50 X 0 0 0 JENNIFER BILFIELD-FRIEDMAN PRESIDENT & CEO 40.00 X 340530 0 29916 ELIZABETH RACHEVA CHIEF ADVANCEMENT OFFICER 40.00 X 188048 0 16416 ERIC JAMES CHIEF FINANCIAL OFFICER 40.00 X 101030 0 898 DOUGLAS WHEELER PRESIDENT EMERITUS 12.00 X 14490 0 16179 SAMANTHA POLLACK DIRECTOR OF PROGRAMMING 40.00 X 125090 0 12177 ERIC RICHARDSON SUPERVISING PRODUCER 40.00 X 101401 0 11432 MICHELLE HOFFMANN DIRECTOR OF EDUCATION & COMMUNITY ENGAGEMENT 40.00 X 113425 0 4591 984014 0 91609 6 0 1 0 OPUS 3 ARTISTS 348 W 57TH STREET SUITE 282 NEW YORK NY 10019 CONTRACT SERVICES 118250 1 557398 2662191 578922 3219589 ADMISSIONS 900099 1046951 1046951 CONTRACTS 900099 149605 149605 1196556 187214 187214 517218 557398 428574 88644 88644 MISCELLANEOUS 900099 102867 102867 102867 4794870 1299423 0 275858 X 12255 12255 707505 400939 107396 199170 1632173 924943 247756 459474 199630 102782 35617 61231 165071 96098 25570 43403 49271 7289 26485 15497 62316 62316 983677 337428 392532 253717 237925 237925 162089 60849 76605 24635 86980 16301 67710 2969 378638 223379 57296 97963 163666 129290 17386 16990 272323 79334 10346 182643 67279 41007 9431 16841 VENUE HALL EXPENSES 887847 789197 0 98650 ARTIST FEES/COMMISSIONS 615715 590180 800 24735 BANK/MERCHANT COMMISSIO 74296 59217 10056 5023 DUES AND SUBSCRIPTIONS 30381 9489 16389 4503 2991 1501 1490 6792028 4119403 1163691 1508934 700 500 1461131 880340 2181987 1692063 188259 140864 61530 341372 849012 660089 256202 188923 8384544 8337766 2000 95352 1527568 12631705 13109396 206458 253467 224645 278754 450000 605993 2049767 1037096 3031988 X 2227242 1200307 9367367 8877101 11594609 10077408 12631705 13109396 -1997158 479957 0 X X 0 1 X 1 0 X 5345525 3754274 4103225 6000449 3868559 23072032 5345525 3754274 4103225 6000449 3868559 23072032 3445793 19626239 389317 174640 136630 301854 133151 1135592 188556 188556 63566 14422 26588 6614 75996 187186 24583366 1196556 0.79840 0.79600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4091 4091 7216511 7220602 511030 127758 0 0 414238 364259 444918 511030 1734445 2601668 3215 6455 2000 4091 15761 103560 91065 111230 127758 433613 650420 7396041 65618 514561 297914 7678306 7959210 747773 -956616 354326 7396041 686641 136600 1474173 338201 7959210 658293 443502 339800 6686641 7042105 13170 -116873 355463 6582939 0.72986 0.27013 0 0 558932 375402 183530 221152 220629 523 68928 64058 4870 188923 RIGHT OF USE ASSET - OPERATING 1527568 1527568 LEASE LIABILITY- OPERATING 2049767 2049767 X 5691085 479957 50000 529957 5161128 62316 -428574 -366258 4794870 7208286 50000 428574 478574 6729712 62316 62316 6792028 PART V, LINE 4: EARNINGS FROM THE WILLIAM N. & ANITA CAFRITZ ENDOWMENT FUND ARE TO BE USED FOR THE PAYMENT OF AN HONORARIUM TO A YOUNG ARTIST IN CONNECTION WITH AN ANNUAL CONCERT PRESENTATION. EARNINGS FROM THE NEA CHALLENGE ENDOWMENT ARE TO BE USED FOR OPERATIONS, PROGRAMS OR REINVESTMENT. EARNINGS FROM THE NICCOLI SCHOLARSHIP FUND ARE TO BE USED TO PROVIDE SCHOLARSHIPS FOR PRIVATE STUDY AND/OR ATTENDANCE AT PRESTIGIOUS SUMMER INSTITUTES. THESE AWARDS ARE GRANTED TO PROMISING YOUNG STRING MUSICIANS. THESE FUNDS ARE ALSO USED TO SUPPORT THE WASHINGTON PERFORMING ARTS CAPITAL STRINGS EDUCATION PROGRAM. EARNINGS FROM THE PATRICK HAYES AND EVELYN SWARTHOUT ENDOWMENT ARE TO BE USED TO SUPPORT THE PIANO SERIES. EARNINGS FROM THE POLA NIRENSKA ENDOWMENT FUND ARE TO BE USED TO PROVIDE AN ANNUAL AWARD OF $5,000 TO A LIVING MODERN DANCER, CHOREOGRAPHER OR TEACHER. EARNINGS FROM THE CLARK ENDOWMENT ARE TO PAY ONE TOURING ARTIST EACH YEAR TO EXTEND THEIR STAY IN THE DC AREA TO WORK WITH STUDENTS IN A MASTER CLASS, LECTURE, ETC. EARNINGS FROM THE HAYES GENERAL ENDOWMENT ARE TO BE USED FOR OPERATIONS, PROGRAMS OR REINVESTMENT AND ARE CONSIDERED UNRESTRICTED FOR FINANCIAL STATEMENT PRESENTATION PURPOSES. EARNINGS FROM THE DORIS DUKE CHARITABLE FUND ARE TO PROVIDE ARTISTIC PROGRAMMING SUPPORT FOR COMMISSIONING, RESIDENCIES AND PERFORMANCES. AT LEAST ONE-THIRD WILL BE COMMITTED TO COMMISSIONING FEES AND PRODUCING AUDIENCE EDUCATIONAL MATERIALS. DDCF RECOMMENDS 5% OF THE AVERAGE THREE YEAR MARKET VALUE (NOT TO EXCEED 6%). EARNINGS FROM THE E. TORAIN SCHOLARSHIP FUND WILL PROVIDE SUPPORT TO THE GOSPEL CHOIR AND/OR ITS MEMBERS (I.E. SCHOLARSHIP FOR SUMMER WORKSHOP, VOCAL INSTRUCTION, RECORDINGS, ETC.). EARNINGS FROM "THE REGGIE" WILL SUPPORT AN ANNUAL AWARD GIVEN TO A SENIOR MEMBER OF THE CHILDREN OF THE GOSPEL CHOIR WHO DEMONSTRATES VALUES THAT HONOR THE CONTRIBUTIONS AND LASTING IMPACT MADE BY OUTGOING BOARD CHAIR REGINALD VAN LEE. THIS FUND WILL ALLOW REGGIE'S VALUES TO CONTINUE TO SHAPE THE LIVES OF THE YOUNG ARTISTS AND PASSIONATE AUDIENCES THAT GREW MARKEDLY UNDER HIS LEADERSHIP. EARNINGS FROM THE DHW ARTIST SCHOLARSHIP FUND ARE TO PROVIDE SUPPORT IN PRESENTING YOUNG ARTISTS IN ANY ART FORM TO INCLUDE MUSIC INSTRUCTION AND SCHOLARSHIPS. RBG FUND: THE RUTH BADER GINSBURG MEMORIAL AWARD AND RECITAL WILL BE AN ONGOING CELEBRATION OF THE LATE SUPREME COURT JUSTICE'S LIFE, LEGACY, AND PASSION FOR MUSIC. FUNDS WILL BE SPENT ON AWARDS FOR ARTISTS WHO EXEMPLIFY THE MUSICAL EXCELLENCE JUSTICE GINSBURG CHERISHED AND AN INAUGURAL RECITAL IN HER HONOR. PART X, LINE 2: WPA IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. WPA PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF AUGUST 31, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF AUGUST 31, 2023, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2020 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE STATE AND LOCAL JURISDICTION IN WHICH WPA FILES TAX RETURNS. IT IS THE WPS'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS INCOME TAX EXPENSE. PART XI, LINE 4B - OTHER ADJUSTMENTS: EVENT EXPENSE -428,574. PART XII, LINE 2D - OTHER ADJUSTMENTS: EVENT EXPENSE 428,574. GALA 722420 483573 238847 133701 8200 247554 MUSIC IN THE COUNTRY 131800 73825 57975 24321 9000 5798 1 220396 220396 1074616 557398 517218 158022 17200 253352 428574 88644 1 HONORARIA AWARDS SCHOLARSHIP 19 12255 0 0 0 0 0 0 0 0 0 JENNIFER BILFIELD-FRIEDMAN PRESIDENT & CEO 325530 0 15000 0 0 0 0 0 29916 0 370446 0 0 0 ELIZABETH RACHEVA CHIEF ADVANCEMENT OFFICER 178048 0 10000 0 0 0 0 0 16416 0 204464 0 0 0 X 22 578922 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS. IT WAS REVIEWED BY THE CONTROLLER, CHIEF FINANCIAL OFFICER AND SIGNED BY THE PRESIDENT AND CEO. A COPY OF THE PUBLIC DISCLOSURE VERSION OF THE 990 (WHICH IS IDENTICAL TO THE FULL COPY OF THE 990 SAVE FOR REMOVING THE NAMES AND ADDRESSES OF THE DONORS LISTED ON SCHEDULE B) WAS PRESENTED TO THE ENTIRE BOARD BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST STATEMENT IS SIGNED BY ALL BOARD AND STAFF MEMBERS ANNUALLY. IF MANAGEMENT IS MADE AWARE OF A SPECIFIC CONFLICT, THE PERSON WOULD BE REMOVED FROM THE DECISION MAKING PROCESS IMMEDIATELY. IF A CONFLICT OF INTEREST IS DISCOVERED BY MANAGEMENT, DISCIPLINARY ACTION FOLLOWS BASED ON THE SEVERITY OF THE ACT. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION IS REVIEWED BY THE BOARD CHAIR AND SELECT EXECUTIVE COMMITTEE MEMBERS AND NEGOTIATED AS PART OF THE PRESIDENT'S CONTRACT REVIEW. ONCE COMPLETED, THE CONTRACT, INCLUDING THE PRESIDENT'S COMPENSATION PACKAGE, IS APPROVED BY THE EXECUTIVE COMMITTEE. COMPENSATION IS BASED UPON PERFORMANCE, COMPENSATION PAID BY OTHER SIMILAR COMPANIES AND SALARY STUDY SURVEY INFORMATION. THE DECISION WAS RECORDED IN THE EXECUTIVE COMMITTEE MINUTES. THE LAST SALARY REVIEW FOR THE PRESIDENT WAS IN FEBRUARY 2022. FOR THE OTHER EMPLOYEES, COMPENSATION IS DETERMINED BY THE CHIEF FINANCIAL OFFICER AND APPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING AND PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 337,428. MANAGEMENT AND GENERAL EXPENSES 392,532. FUNDRAISING EXPENSES 253,717. TOTAL EXPENSES 983,677. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.