2023-04-06T02:30:14-05:00 2022-06-30 221478099 COHNREZNICK LLP ONE BOSTON PLACE SUITE 500 BOSTON MA 02108 990 2021-07-01 043583756 FROM THE TOP INC FROM 6174370707 6 LIBERTY SQUARE PMB 6169 BOSTON MA 02109 GRETCHEN NIELSEN EXECUTIVE DIRECTOR 6174370707 2023-04-04 1 GRETCHEN NIELSEN XXX-XX-XXXX EDWARD MCNEIL P00090108 6176481400 2023-04-03 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z X GRETCHEN NIELSEN 6 LIBERTY SQUARE PMB 6169 BOSTON MA 02109 3844735 0 X FROMTHETOP.ORG X 2002 MA FROM THE TOP (FTT) NURTURES AND PROMOTES YOUNG ARTIST OF IMPACT. WE ENVISION A MORE HOPEFUL, EMPATHETIC, AND CONNECTED SOCIETY, FUELED BY THE JOY, CREATIVITY AND LEADERSHIP OF YOUNG MUSICIANS. 16 16 24 20 0 0 1924315 3464182 276964 332115 -10318 162 11761 48276 2202722 3844735 202427 228872 0 0 1403519 1364253 0 0 395973 567892 604358 2173838 2197483 28884 1647252 1777619 3071162 573755 220043 1203864 2851119 X FROM THE TOP EMPOWERS AND CELEBRATES YOUNG MUSICIANS. FROM THE TOP ENVISIONS A MORE EMPATHETIC AND CONNECTED SOCIETY THROUGH THE CONTRIBUTIONS OF YOUNG MUSICIANS. 0 0 571847 325490 ROM THE TOP IS AMERICA'S LARGEST MEDIA PLATFORM DEDICATED TO CLASSICALLY-TRAINED YOUNG MUSICIANS AND NURTURING THEIR LEADERSHIP POTENTIAL. THROUGH ITS NATIONALLY SYNDICATED SHOW HEARD ON 198 RADIO STATIONS, WEEKLY AUDIENCES OF MORE THAN 350,000 PEOPLE HAVE ENJOYED INSPIRING ORIGINAL CONTENT THAT SHINES A SPOTLIGHT ON REMARKABLE YOUNG PEOPLE FOR OVER 20 YEARS.DURING THE PANDEMIC FTT LEVERAGED ITS ADVANTAGE OF BEING A MEDIA ORGANIZATION. FTT WAS ABLE TO REMAIN FULLY OPERATIONAL AT A TIME WHEN MANY PERFORMING ORGANIZATIONS WERE SHUTTERED, OFFERING MUSICIANS A SAFE AND POWERFUL "VENUE." FTT CHANGED ITS OPERATING MODEL TO ACCOMMODATE THE CHANGING ENVIRONMENT AND ULTIMATLEY DEVELOPED A MORE COST-EFFICIENT AND FLEXIBLE WAY OF WORKING. 442092 221372 6625 THE ADMISSIONS, RECRUITMENT, AND SCHOLARSHIP DEPARTMENT IS THE ENGINE THAT FUELS FROM THE TOP, BRINGING YOUNG MUSICIANS OF DIFFERENT AGES, GEOGRAPHIC REGIONS, SOCIO-ECONOMIC, AND RACIAL BACKGROUNDS INTO THE ORGANIZATION. THE ADMISSIONS TEAM FACILITATES COMMUNICATION ANDAWARENESS OF FROM THE TOP TO A VAST NETWORK OF MUSIC EDUCATORS, PROGRAMS, AND CAMPS, FTT HOLDS AUDITIONS THROUGHOUT THE YEAR VIA ZOOM ANDANNUALLY AWARDS $200,000 IN SCHOLARSHIPS, APPROXIMATELY 20 MUSICIANS RECEIVED $10,000 EACH. SINCE 2005, FROM THE TOP HAS AWARDED NEARLY $4 MILLION IN JACK KENT COOKE AWARDS TO OVER 300 EXCEPTIONAL YOUNG MUSICIANS WITH FINANCIAL NEED. 119690 7500 15000 OVER THE PAST DECADE, FTT HAS RECOGNIZED THE POWER IN PROVIDING A SPACE FOR YOUNG MUSICIANS TO SLOW DOWN, REFLECT AND BUILD LEADERSHIP SKILLS AND "CITIZEN ARTIST" MUSCLES. THROUGH WORKSHOPS AND FACILITATED PEER EXCHANGE, THESE YOUNG ARTISTS EXAMINE THEIR PASSIONS, WHAT SKILLS THEY HAVE IN AND OUT OF MUSIC, AND WHAT THE WORLD NEEDS. THEN THEY PUT THEIR LEARNING INTO PRACTICE IN A COMMUNITY SETTING. IN FY21 FTT TRANSITIONED THIS TRAINING TO THE DIGITAL SPACE, INVITING YOUNG MUSICIANS TO A 7-ZOOM -SESSION SERIES OVER A 4-WEEK PERIOD. 258279 FTT'S PLATFORM TO BRING VISIBILITY TO YOUNG MUSICIANS AND BUILD AUDIENCES INCLUDES FTT AND NPR SOCIAL MEDIA EFFORTS. IN JUNE 2021, FTT'S SECOND NPR TINY DESK CONCERT WAS RELEASED AS PART OF NPR'S VERY POPULAR TINY DESK SERIES. NPR ALSO FEATURED 13 INSTAGRAM TAKEOVERS LED BY FROM THE TOP ALUMNI THAT PERFORMED EXTREMELY WELL. FTT'S FY21 SOCIAL SNAPSHOT: 70,434 HOURS OF ONLINE CONTENT WATCHED. 956,731 VIEWS ON FACEBOOK. AN INSTAGRAM AUDIENCE THAT IS COMPRISED OF 55% PEOPLE AGES 13 54. 11,178 NEW FACEBOOK AND INSTAGRAM FOLLOWERS. 258279 1391908 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 1 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X GRETCHEN NIELSEN 6174370707 6 LIBERTY SQUARE PMB 6169 BOSTON MA 02109 ANGELICA CORTEZ DIRECTOR 1.00 X 0 0 0 BENJAMIN ROTHSCHILD DIRECTOR 1.00 X 0 0 0 CORINNE FERGUSON DIRECTOR 1.00 X 0 0 0 ELAINE LEBUHN DIRECTOR 1.00 X 0 0 0 ELIZABETH SIKOROVSKY CHAIR 1.00 X X 0 0 0 GABRIEL CAMPOS ZAMORA DIRECTOR 1.00 X 0 0 0 JOHN PATTILLO VICE CHAIR & TREASURER 1.00 X X 0 0 0 KADAR QIAN DIRECTOR 1.00 X 0 0 0 KATHLEEN VAN BERGEN DIRECTOR 1.00 X 0 0 0 KEVIN OLUSOLA DIRECTOR 1.00 X 0 0 0 LOUISE LEE DIRECTOR 1.00 X 0 0 0 MARCIA HEAD DIRECTOR 1.00 X 0 0 0 MICHAEL THURBER DIRECTOR 1.00 X 0 0 0 MONICA DAVISSON DIRECTOR 1.00 X 0 0 0 PETER ROSS DIRECTOR 1.00 X 0 0 0 SOO YOUN LEE DIRECTOR 1.00 X 0 0 0 DIANNE COLLAZO OUTGOING DIR OF FINANCE & ADMI 40.00 X 81904 0 3360 GRETCHEN S NIELSEN EXECUTIVE DIRECTOR 40.00 X 169902 0 13133 MARY DEISSLER CHIEF STRATEGY OFFICER 40.00 X 106218 0 6745 TIMOTHY BANKER DIRECTOR OF CONTENT & PROD 40.00 X 107507 0 18953 465531 0 42191 3 0 1 0 0 929818 2534364 3464182 CARRIAGE FEES 515100 325059 325059 APPLICATION FEES 711190 6625 6625 ADMINISTRATIVE FEES 711190 431 431 332115 162 162 33276 33276 PRESENTER FEES 900099 15000 15000 15000 3844735 347115 0 33438 228872 228872 231360 146005 31422 53933 941640 599020 123682 218938 102404 56101 21416 24887 88849 60013 7069 21767 144353 144353 83381 38775 37009 7597 12246 8165 2111 1970 133714 82415 20642 30657 2246 750 1496 60032 47939 8337 3756 7242 4581 1670 991 22681 11179 9875 1627 PRODUCTION 108093 108093 BAD DEBT EXPENSE 23250 23250 EVENT EXPENSE 6600 6600 REPAIRS & MAINTAINANCE 520 520 2197483 1391908 409602 395973 1514210 510699 54578 1877988 135330 101450 45388 539575 13116 30967 276862 266379 12997 10483 2000 0 1777619 3071162 200833 220043 15000 292790 65132 0 573755 220043 X 1066507 2264065 137357 587054 1203864 2851119 1777619 3071162 X 1647252 3 X X 0 1 X 1 0 X 2212885 2506803 2269430 1924315 3464182 12377615 2212885 2506803 2269430 1924315 3464182 12377615 3691520 8686095 12004 12351 48069 11960 33438 117822 15250 28500 15000 58750 12554187 2253687 0.69190 0.71080 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING - 2017 AMOUNT: $ 15,250. 2018 AMOUNT: $ 28,500. PRESENTER FEE - 2021 AMOUNT: $ 15,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 276862 266379 10483 10483 X 3864393 19658 19658 3844735 0 3844735 2217138 19658 19658 2197480 3 3 2197483 PART X, LINE 2: THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2022. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION IN THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE ITS EVALUATION OF TAX POSITIONS WILL SIGNIFICANTLY CHANGE WITHIN TWELVE MONTHS OF JUNE 30, 2022. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THE YEARS ENDED JUNE 30, 2019, 2020 AND 2021. ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS ARE RECOGNIZED AS A PART OF INTEREST EXPENSE AND MISCELLANEOUS EXPENSES, RESPECTIVELY, IN THE ACCOMPANYING STATEMENT OF ACTIVITIES. THE ORGANIZATION HAS NO ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AT JUNE 30, 2022 AND NONE WERE INCURRED DURING THE YEAR THEN ENDED. PART XII, LINE 4B - OTHER ADJUSTMENTS: ROUDING 3. 1 SCHOLARSHIP 25 228872 PART I, LINE 2: FROM THE TOP REVIEWS THE FOLLOWING INFORMATION PROVIDED BY STUDENTS BEFORE MAKING SELECTION OF SCHOLARSHIP RECIPIENTS: COMPLETE SCHOLARSHIP APPLICATION, MUSICAL AUDITION PERFORMANCE, EVIDENCE OF FINANCIAL NEED AS WELL AS ACADEMIC ACHIEVEMENTS. X X X 0 0 0 0 0 0 0 0 0 GRETCHEN S NIELSEN EXECUTIVE DIRECTOR 169902 0 0 0 0 0 0 0 13133 0 183035 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B ONCE THE FORM 990 HAS BEEN PREPARED BY THE AUDIT FIRM IT IS REVIEWED INITIALLY BY THE DIRECTOR OF FINANCE AND ADMINISTRATION. ONCE SATISFIED, IT IS FURTHER REVIEWED BY THE FINANCE COMMITTEE, THEN THE FORM 990 IS SENT TO THE BOARD FOR FINAL REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE BOARD OF DIRECTORS ARE ASKED TO SIGN OFF AND DISCLOSE ALL CONFLICTS OF INTERESTS. THESE DISCLOSURE FORMS ARE REVIEWED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 FROM THE TOP UTILIZES DATA FROM CONSULTANTS AND MARKET CONDITIONS TO DETERMINE APPROPRIATE COMPENSATION FOR KEY EMPLOYEES. OFFICERS AND BOARD MEMBERS ARE UNPAID POSITIONS WITHOUT COMPENSATION. 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 AT THE ORGANIZATION'S OFFICE. FORM 990, PART XI, LINE 9: ROUNDING 3. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE OVERSIGHT PROCESS AND SELECTION PROCESS HAVE NOT CHANGED DURING THE YEAR.