2023-05-04T09:11:49-05:00 2022-06-30 FORVIS LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2021-07-01 431297475 KANSAS CITY SYMPHONY % SARA LOHE CFO KANS 8164711100 1644 WYANDOTTE ST KANSAS CITY MO 64108 DANIEL BECKLEY EXECUTIVE DIRECTOR 8162182610 2023-05-15 true DANIEL BECKLEY XXX-XX-XXXX Michael J Engle P00482834 8162216300 3 2021 2023-04-26 12:10:37Z DANIEL BECKLEY 1644 WYANDOTTE ST KANSAS CITY MO 64108 30077272 false X WWW.KCSYMPHONY.ORG X 1983 MO THE VISION OF THE KANSAS CITY SYMPHONY IS TO TRANSFORM HEARTS, MINDS AND COMMUNITIES THROUGH THE POWER OF SYMPHONIC MUSIC. 25 18 227 500 0 0 10831926 13417188 1900019 6646298 1928830 2383692 94618 1794076 14755393 24241254 0 0 0 0 9363057 11912128 161392 125304 1275486 2543120 6424061 12067569 18461493 2687824 5779761 80665886 78324641 7172575 7285362 73493311 71039279 SEE SCHEDULE O false false 15276385 0 6646298 SEE SCHEDULE O 15276385 true true false false false false false false false true true false false false false false true false false false false false false true true false false false false true false false false false false false false true true false false false false false false false false true 54 0 true 227 true false false false false false true true false false false false false false X 25 18 false false false false false false false true false false false true true true true true true true false false KS MO X X SARA LOHE CFO 8162182610 1644 WYANDOTTE ST KANSAS CITY MO 64108 X DANIEL BECKLEY CHIEF EXECUTIVE OFFICER 50.0 0.0 X X 266225 0 28278 ALEX SHAPIRO VICE PRESIDENT OF PHILANTHROPY 40.0 0.0 X 142806 0 17534 SUNHO KIM MUSICIAN 30.0 0.0 X 106009 0 33445 SARA LOHE CHIEF FINANCIAL OFFICER 40.0 0.0 X 105947 0 25582 JEFF BARKER VICE PRESIDENT OF MARKETING 40.0 0.0 X 106180 0 14981 MICHAEL STERN MUSIC DIRECTOR 8.0 0.0 X 89632 0 30870 KRISTINA FULTON DIRECTOR 30.0 0.0 X 89256 0 20666 ELENA LENCE TALLEY DIRECTOR 30.0 0.0 X 72219 0 30047 KRISTIN VELICER DIRECTOR 30.0 0.0 X 69109 0 29747 PORTER HENDERSON III DIRECTOR 30.0 0.0 X 72054 0 18657 SHIRLEY BUSH HELZBERG CHAIR EMERITA 1.0 0.0 X X 0 0 0 ABIGAIL M WENDEL DIRECTOR 1.0 0.0 X 0 0 0 BEBE KEMPER HUNT DIRECTOR 1.0 0.0 X 0 0 0 DAN FROMM DIRECTOR 1.0 0.0 X 0 0 0 DON DAGENAIS DIRECTOR 1.0 0.0 X 0 0 0 GENA M WILLIAMS DIRECTOR 1.0 0.0 X 0 0 0 JIM REED DIRECTOR 1.0 0.0 X 0 0 0 JOSHUA ROWLAND DIRECTOR 1.0 0.0 X 0 0 0 KENNETH HAGER DIRECTOR 1.0 0.0 X 0 0 0 KENT W SUNDERLAND DIRECTOR 1.0 0.0 X 0 0 0 LINDA GILL TAYLOR VICE CHAIR 1.0 0.0 X X 0 0 0 LIZ HJALMARSON DIRECTOR 1.0 0.0 X 0 0 0 MARNY SHERMAN DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL D FIELDS VICE CHAIR 1.0 0.0 X X 0 0 0 MICHAEL GENTRY DIRECTOR 1.0 0.0 X 0 0 0 PAT MCCOWN PRESIDENT AND BOARD CHAIR 1.0 0.0 X X 0 0 0 ROBERT A KIPP DIRECTOR 1.0 0.0 X 0 0 0 SPENCE HEDDENS DIRECTOR 1.0 0.0 X 0 0 0 WILLIAM B TAYLOR SECRETARY/TREASURER/VICE CHAIR 1.0 0.0 X X 0 0 0 1119437 0 249807 5 false true false THAUMAS INC-FBO M STERN 3800 BALTIMORE 4N KANSAS CITY MO 64111 CONDUCTING SERVICES 420029 BENNET DIRECT PO BOX 0015 MILWAUKEE WI 53201 TELEFUNDING 205427 STRAUB CONSTRUCTION COMPANY INC 7775 MEADOWVIEW DRIVE SHAWNEE KS 66227 CONSTRUCTION 1143618 FORCE TECHNOLOGY SOLUTIONS LLC 6097 W 400 N SUITE C GREENFIELD IN 46140 INFORMATION TECH 271255 4 52959 1103697 3969252 8291280 188265 13417188 TICKET SALES 711190 5769348 5769348 PERFORMANCE FEES 711190 876950 876950 6646298 2381097 2381097 0 0 1500 1500 0 1500 1500 3812995 2010 3812410 0 585 2010 2595 2595 2372837 1103697 2023608 349229 349229 0 0 0 0 0 0 EMPLOYEE RETENTION CREDIT 900099 1431926 1431926 Miscellanous Revenue 900099 11421 11421 1443347 24241254 6646298 4177768 0 0 0 0 1126717 670635 383960 72122 0 8137343 7277176 421041 439126 578991 551946 10027 17018 1314841 1252656 0 62185 754236 661501 49935 42800 0 46217 46217 88375 88375 0 125304 125304 12852 12852 1676084 1473461 161623 41000 855462 851396 4066 886662 511515 101331 273816 90141 90141 0 328056 202433 107485 18138 334329 258321 68620 7388 0 0 0 0 209387 127339 45260 36788 138954 122532 7579 8843 CONCERT PRODUCTION EXPENSE 1189218 1189218 CREDIT CARD PROCESSING FEE 194433 194433 BAD DEBT EXPENSE 27432 27432 DUES AND SUBSCRIPTIONS 68858 17384 48715 2759 277601 108872 44596 124133 18461493 15276385 1909622 1275486 5936928 10710612 7272214 4416857 3135249 3950173 1438552 3233372 0 0 0 0 0 0 8944 7430 744520 440886 3785116 1136690 1742393 2648426 60387086 52916885 0 0 0 0 0 0 0 0 80665886 78324641 1617367 1815493 0 0 3555208 3469869 0 0 0 0 0 0 0 0 2000000 2000000 0 0 7172575 7285362 X 15703187 23219567 57790124 47819712 73493311 71039279 80665886 78324641 5779761 -8233793 X false true X true true true X 7910629 8659248 10000221 10831926 13417188 50819212 7341310 8264538 5211799 1900019 6646298 29363964 0 0 0 15251939 16923786 15212020 12731945 20063486 80183176 3222603 3596593 3432144 3343179 5124017 18718536 0 3222603 3596593 3432144 3343179 5124017 18718536 61464640 1008741 1120827 2164595 1926526 2381097 8601786 0 1008741 1120827 2164595 1926526 2381097 8601786 0 58072 279867 122520 31126 1443347 1934932 16318752 18324480 17499135 14689597 23887930 90719894 0.67752 0.70209 0.09482 0.09063 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60190550 1398413 -7231327 5561900 71199 48724537 47033983 1770824 13578365 2127030 65592 60190550 45177588 1575655 2104864 1768450 55674 47033983 41516511 2311751 2904473 1496222 58925 45177588 36607841 3159734 3166959 1357568 60455 41516511 0.13000 0.71000 0.16000 true false 1946149 302433 1643716 1829690 834257 995433 9277 9277 2648426 18075313 -8233793 44244 2023608 -6165941 24241254 24241254 20529345 44244 2023608 2067852 18461493 18461493 SCHEDULE D, PART V, LINE 4 TOTAL EARNED REVENUE, INCLUDING FEES FOR PIT SERVICES PROVIDED TO THE LYRIC OPERA OF KANSAS CITY AND THE KANSAS CITY BALLET ARE 30% OF OUR OPERATING REVENUE. OUR ANNUAL FUND & OTHER DONATIONS RAISE 53% OF OUR BUDGET. ENDOWMENT FUNDS COVER THE REMAINING 17% OF THE SYMPHONY'S OPERATING BUDGET WHICH ALLOWS THE SYMPHONY TO HIRE AND RETAIN SKILLED PROFESSIONAL MUSICIANS. SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART XI, LINE 2D FUNDRAISING DIRECT EXPENSES $ 2,023,608 SCHEDULE D, PART XII, LINE 2D FUNDRAISING DIRECT EXPENSES $ 2,023,608 X X X X X X X true BENNETT DIRECT TELEFUNDING false 292248 125304 166944 292248 125304 166944 KS MO JEWELL BALL 2452143 719852 1732291 88608 414329 365574 849553 SYMPHONY BALL 834772 362523 472249 32414 34857 49139 92353 1 189619 21322 168297 2271 16249 78261 3476534 1103697 2372837 123293 465435 414713 1020167 2023608 349229 X X true true X X X false false false false false false false false false DANIEL BECKLEY CHIEF EXECUTIVE OFFICER 265021 0 0 0 1204 0 7811 0 20467 0 294503 0 0 0 ALEX SHAPIRO VICE PRESIDENT OF PHILANTHROPY 142036 0 0 0 770 0 4276 0 13258 0 160340 0 0 0 SCHEDULE J, PART I, LINE 1A MR. STERN RECEIVED A HOUSING ALLOWANCE. ALL DIRECTORS THAT WERE COMPENSATED RECEIVED A GROSSED UP PAYMENT. THESE AMOUNTS WERE INCLUDED IN THE INDIVIDUALS' 1099 OR W-2 AS TAXABLE COMPENSATION. SEE SCHEDULE L PART V SEE SCHEDULE L PART V SEE SCHEDULE L PART V SCHEDULE L, PART IV TRANSACTION 1 (A) MICHAEL STERN (B) MICHAEL STERN IS GREATER THAN 35% OWNER OF THAUMUS, INC. AND IS THE MUSIC DIRECTOR FOR THE KANSAS CITY SYMPHONY. (C) $258,960 (D) THAUMUS, INC. PROVIDES CONDUCTING SERVICES FOR THE KANSAS CITY SYMPHONY. (E) NO TRANSACTION 2 (A) SHIRLEY HELZBERG (B) SHIRLEY HELZBERG IS GREATER THAN 35% OWNER OF SOBEL PROPERTIES, LLC AND A DIRECTOR OF THE KANSAS CITY SYMPHONY. (C) $51,903 (D) THE KANSAS CITY SYMPHONY LEASES OFFICE SPACE FROM SOBEL PROPERTIES, LLC. (E) NO TRANSACTION 3 (A) SHIRLEY HELZBERG (B) SHIRLEY HELZBERG IS GREATER THAN 35% OWNER OF MOZART PROPERTIES, LLC AND A DIRECTOR OF THE KANSAS CITY SYMPHONY. (C) $257,080 (D) THE KANSAS CITY SYMPHONY LEASES OFFICE SPACE FROM MOZART PROPERTIES, LLC. (E) NO X 19 180429 FMV X 1 336 FMV X FLOWER ARRANGEMENTS 1 7500 FMV false true false SCHEDULE M, PART I, COLUMN B THE AMOUNTS IN THIS COLUMN REPRESENT THE NUMBER OF CONTRIBUTIONS DURING THE YEAR. FORM 990, PART III, LINE 1 ITS MISSION IS TO PERFORM GREAT PERFORMANCES FOR GREATER AUDIENCES. THE KANSAS CITY SYMPHONY WILL ACHIEVE THIS MISSION BY: - DEVELOPING AN UNCOMPROMISING PERFORMANCE STANDARD. - ADVANCING THE PROFILE AND VALUE OF THE ORCHESTRA LOCALLY, NATIONALLY AND INTERNATIONALLY. - DEVELOPING THE FINANCIAL RESOURCES TO ALLOW THE ORCHESTRA TO THRIVE TODAY AND TOMORROW. - CREATING AN INTERNAL CULTURE THAT STIMULATES EFFECTIVE RELATIONSHIPS WITHIN AND BETWEEN BOARD, STAFF AND MUSICIANS. - DEVELOPING AUDIENCES AND PARTNERSHIPS THAT ALLOW THE ORCHESTRA TO THRIVE TODAY AND TOMORROW. FORM 990, PART III, LINE 4A During the 2022 fiscal year, the Symphony resumed a full schedule of concerts and community engagement endeavors using protocols to protect the health of audience members, musicians, and staff. Among these programs were performances of classical and pops repertoire as well as pit orchestra services for the Kansas City Ballet and the Lyric Opera. There were 94 performances of 37 different programs plus 48 performances of 6 different programs for the Ballet and Opera. Symphony audiences hailed from 978 communities in all 50 states plus the District of Columbia and six foreign countries. In total, the Symphony reached more than 166,000 people during the 2021/22 season. The season opening program featuring Gustav Mahler's First Symphony and the concluding program with Beethoven's Ninth Symphony were particularly meaningful to audiences returning to the concert hall. Attendance for the Classical, Pops and Family series rebounded from the cancellations and virtual format of preceding years. Classical audiences numbered 42,627, Pops totaled 16,324 and Family drew 3,787. Holiday programs attracted 8,005 to nine performances of Christmas Festival and Handel's Messiah. Film + Live Orchestra and special programs staged a strong return with 24,090 attending 18 performances of 6 programs, including Ben Folds and films from the "Harry Potter"Star Wars" series. The Happy Hour series of chamber music programs had enthusiastic crowds totaling 3,232 at the four free concerts. Even with an exceptionally busy concert calendar in Helzberg Hall, it was a priority to continue the free outdoor Mobile Music Box neighborhood concerts started during the pandemic. Introducing new audiences to the artistry of Symphony musicians, the season included 120 Mobile Music Box concerts reaching 18,292 people in 55 ZIP codes across Greater Kansas City. In addition, after a two-year hiatus, Bank of America Celebration at the Station returned on Memorial Day weekend in 2022, delighting the crowd of 35,000 gathered between Kansas City's Union Station and Liberty Memorial. While in-person youth concerts were still not possible, the Symphony produced specially recorded videos of two programs: Centuries of Symphonies (K-6) and Instruments of Change (6-12). Registrations to use the free curriculum totaled 30,783 students and teachers from 147 schools in 28 districts. FORM 990, PART VI, SECTION A, LINE 1A THE FULL BOARD MEETS BI-MONTHLY, AND THE EXECUTIVE COMMITTEE MEETS MONTHLY OR MORE FREQUENTLY AS NECESSARY. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE FULL BOARD IN THE MONTHS BETWEEN MEETINGS OF THE FULL BOARD. THE RETIREMENT COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY ON MATTERS THAT RELATE TO THE 403(B) RETIREMENT PLAN. FORM 990, PART VI, SECTION A, LINE 8B THE EXECUTIVE COMMITTEE GIVES A REPORT OF ITS ACTIONS AT THE NEXT BOARD MEETING AND MINUTES ARE MAINTAINED OF BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S CFO AND ACCOUNTING MANAGER GATHER THE INFORMATION WHICH IS SENT TO AN INDEPENDENT ACCOUNTING FIRM FOR PREPARATION AND REVIEW OF THE RETURN. THE RETURN IS THEN REVIEWED BY THE CFO, EXECUTIVE DIRECTOR AND THE BOARD TREASURER. ANY QUESTIONS OR CONCERNS OF THESE REVIEWERS ARE ADDRESSED WITH THE INDEPENDENT ACCOUNTING FIRM. ANY CHANGES OR CLARIFICATIONS THAT NEED TO BE INCORPORATED INTO THE RETURN ARE MADE. ONCE THESE CHANGES ARE INCORPORATED, THE 990 IS THEN REVIEWED BY THE FINANCE COMMITTEE AND ANY CHANGES OR CLARIFICATIONS REQUIRED SUBSEQUENT TO THAT REVIEW ARE INCORPORATED INTO THE RETURN. THEN THE RETURN IS EMAILED TO THE ENTIRE VOTING BOARD WITH INSTRUCTION TO CONTACT THE BOARD TREASURER WITH ANY CONCERNS OR QUESTIONS THEY MAY HAVE. ANY CHANGES OR CLARIFICATIONS THAT NEED TO BE INCORPORATED IN THE RETURN ARE MADE AND THEN THE RETURN IS FINALIZED AND EMAILED BACK TO THE BOARD PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ONCE A YEAR, EVERY OFFICER, DIRECTOR AND KEY EMPLOYEE IS ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY AND TO COMPLETE A FORM DISCLOSING ANY DIRECTOR OF THE BOARD'S POSSIBLE CONFLICT OF INTEREST. 1. DUTY TO DISCLOSE: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST TO THE BOARD OF DIRECTORS, OR COMMITTEE WITH BOARD-DELEGATED POWERS, WHILE THE BOARD OR COMMITTEE IS CONSIDERING A PROPOSED TRANSACTION. 2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS: AFTER DISCLOSURE OF THE FINANCIAL INTEREST, THE INTERESTED PERSON SHALL LEAVE THE BOARD MEETING WHILE THE FINANCIAL INTEREST IS DISCUSSED. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS, SUBJECT TO THE APPLICATION OF PARAGRAPH 3A. THROUGH C. BELOW. 3. PROCEDUREFOR ADDRESSING THE CONFLICT OF INTEREST: A. THE CHAIRPERSON OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION. B. AFTER EXERCISING DUE DILIGENCE, THE INVESTIGATING PERSON OR COMMITTEE SHALL REPORT HIS OR ITS FINDINGS TO THE BOARD AS TO WHETHER KCS CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. C. IF A MORE ADVANTAGEOUS TRANSACTION IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO KCS AND IF SUCH DECISION IS MADE, KCS MAY ENTER INTO THE TRANSACTION IN CONFORMITY WITH SUCH DETERMINATION. THE INTERESTED DIRECTOR SHALL NOT BE PRESENT FOR THE DISCUSSION OR VOTE. 4. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY: A. IF THE BOARD OR MEMBER OF THE BOARD OR STAFF HAS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR, OFFICER, MEMBER OF A COMMITTEE, OR KEY EMPLOYEE PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTERESTS, THE EXECUTIVE COMMITTEE SHALL BE NOTIFIED AND THE EXECUTIVE COMMITTEE SHALL INFORM SUCH PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD SUCH PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE RESPONSE OF SUCH PERSON AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE EXECUTIVE COMMITTEE DETERMINES THAT SUCH PERSON HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL REPORT ITS FINDINGS TO THE FULL BOARD, IN THE CASE OF A MEMBER, OFFICER OR COMMITTEE MEMBER, OR TO THE EXECUTIVE DIRECTOR IN THE CASE OF A KEY EMPLOYEE (PROVIDED, HOWEVER, IF THE PERSON WHO FAILED TO MAKE THE APPROPRIATE DISCLOSURE IS THE EXECUTIVE DIRECTOR, THE FINDINGS SHALL BE REPORTED TO THE FULL BOARD) AND THE FULL BOARD OR EXECUTIVE DIRECTOR SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, WHICH MAY INCLUDE REMOVAL OR DISMISSAL. SECTION E RECORDS OF PROCEEDINGS: THE MINUTES OF THE BOARD AND ALL COMMITTEES WITH BOARD-DELEGATED POWERS SHALL CONTAIN: 1. THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE BOARD'S, INVESTIGATING PERSON'S, COMMITTEE'S OR EXECUTIVE COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST, IN FACT, EXISTED. 2. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSION AND VOTING RELATING TO THE TRANSACTION OR ARRANGEMENT, A REASONABLE SUMMARY OF THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THERE WITH. THE VOTES CAST BY PARTICULAR INDIVIDUALS SHALL NOT BE RECORDED, ONLY THE TOTALS. FORM 990, PART VI, SECTION B, LINE 15A THE Chairman OF THE BOARD CONDUCTS THE REVIEW OF THE EXECUTIVE DIRECTOR. HE POLLED THE BOARD OF DIRECTORS ON THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS ALSO REVIEWED OF SALARY INFORMATION COLLECTED BY THE LEAGUE OF AMERICAN ORCHESTRAS, WHICH COLLECTS SALARY DATA ANNUALLY FOR SYMPHONY ORCHESTRAS ACROSS THE COUNTRY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.