2023-07-13T11:59:15-05:00 2022-08-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2021-09-01 411729340 MACPHAIL CENTER FOR MUSIC MACP 6123210100 501 S SECOND STREET MINNEAPOLIS MN 55401 KYLE CARPENTER CEO 6123210100 2023-07-12 1 KYLE CARPENTER 999009999 MACKENZIE MCNAUGHTON P02025805 6123764500 2023-07-11 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z KYLE CARPENTER 501 S SECOND STREET MINNEAPOLIS MN 55401 12064612 0 X WWW.MACPHAIL.ORG X 1994 MN ADDRESS THE MUSIC EDUCATIONAL NEEDS OF THE RESIDENTS OF TWIN CITIES METROPOLITAN AREA AND BEYOND. 26 28 324 97 0 0 6858108 5549176 5964007 6318786 751205 141351 56637 -68971 13629957 11940342 108000 116600 0 0 8491711 9468314 100000 0 1004190 3577162 4086418 12276873 13671332 1353084 -1730990 35895025 33897725 2598060 2331750 33296965 31565975 X TO TRANSFORM LIVES AND ENRICH THE COMMUNITY THROUGH MUSIC EDUCATION. 0 0 10959259 116600 6318786 MACPHAIL CENTER FOR MUSIC TRANSFORMS LIVES AND COMMUNITIES THROUGH EXCEPTIONAL MUSIC LEARNING EXPERIENCES THAT INSPIRE. IT IS OUR VISION TO PROVIDE STUDENTS OF ALL BACKGROUNDS AND ABILITIES ACCESS TO INSPIRING AND ENDURING MUSIC LEARNING EXPERIENCES THROUGH EXTRAORDINARY FACULTY, RELEVANT PROGRAMS AND INTEGRATED LEARNING TECHNOLOGY TO CREATE SUCCESSFUL OUTCOMES. WE ACHIEVE THIS IN THREE WAYS: PARTNERSHIPS, PERFORMANCES, AND MUSIC EDUCATION AT OUR MINNEAPOLIS, APPLE VALLEY, AUSTIN(MN), CHANHASSEN, MADELINE ISLAND (WI) AND WHITE BEAR LAKE SITES. IN ADDITION, MACPHAIL OFFERS LESSONS ONLINE THROUGH MACPHAIL LIVE ONLINE. PARTNERSHIPS: IN THE 2021-2022 ACADEMIC YEAR, MACPHAIL'S COMMUNITY PARTNERSHIPS PROGRAM PROVIDED SERVICES TO 8,500 STUDENTS IN 103 LOCATIONS. THAT REPRESENTS MORE THAN HALF OF ALL MACPHAIL'S STUDENTS. 56% OF THE STUDENTS IN OUR COMMUNITY PARTNERSHIPS PROGRAM QUALIFY FOR FREE AND REDUCED LUNCH. PARTNERSHIP LOCATIONS RANGE FROM PUBLIC SCHOOLS AND PRESCHOOLS TO HOSPITALS AND ELDER CARE FACILITIES. ONSITE MUSIC INSTRUCTION: IN FY22, MACPHAIL PROVIDED MUSIC EDUCATION TO 6,500 STUDENTS THROUGH OUR ON-SITE LOCATIONS IN MINNEAPOLIS, APPLE VALLEY, AUSTIN (MN), CHANHASSEN, MADELINE ISLAND (WI) AND WHITE BEAR LAKE LOCATIONS. IN THE FALL OF 2020, THE RENOWED SUMMER PROGRAM, MADELINE ISLAND CHAMBER MUSIC BECAME A PART OF MACPHAIL. MACPHAIL PROVIDED OVER $1.1M IN TUITION ASSISTANCE AND PARTNERSHIP SUBSIDY. THE AVERAGE ADJUSTED GROSS INCOME FOR FAMILIES QUALIFYING FOR AID WAS $28,964. PERFORMANCES AND EVENTS: MACPHAIL FEATURES MORE THAN 400 LIVE CONCERTS AND EVENTS EVERY YEAR, REACHING OVER 30,000 GUESTS. IN FY22, MACPHAIL EVENTS INCLUDED THE MACPHAIL SPOTLIGHT SERIES, A FOUR-PART PERFORMANCE SERIES SHOWCASING MACPHAIL'S FACULTY. 10959259 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 1 324 1 0 0 0 0 0 0 0 0 0 0 0 0 X 26 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X LULU MISTRY 6127675308 501 S SECOND STREET MINNEAPOLIS MN 55401 MARGARET BRACKEN BOARD MEMER 1.00 X 0 0 0 ELLEN BREYER BOARD MEMER 1.00 X 0 0 0 KLERISSA CHURCH BOARD MEMBER 1.00 X 0 0 0 CHIP EMERY TREASURY AND AUDIT COMMITTEE CHAIR 1.00 X 0 0 0 JOSEPH HINDERER DEVELOPMNET COMMITTEE CHAIR 1.00 X 0 0 0 HILLARY SMEDSRUD HR COMMITTEE CHAIR 1.00 X 0 0 0 MARSHALL TOKHEIM SECRETARY AND GOV. COMMITTEE CHAIR 1.00 X 0 0 0 ERIC ANDERSON BOARD MEMER 1.00 X 0 0 0 HUDIE BROUGHTON BOARD MEMER 1.00 X 0 0 0 RAHOUL GHOSE BOARD MEMER 1.00 X 0 0 0 NATALIA HERNANDEZ BOARD MEMER 1.00 X 0 0 0 JUSTIN KELLY BOARD MEMER 1.00 X 0 0 0 LINDA MACK BOARD MEMER 1.00 X 0 0 0 PATTY MURPHY BOARD MEMER 1.00 X 0 0 0 WILLIAM PENTELOVITCH BOARD MEMER 1.00 X 0 0 0 CHRISTOPHER PERRIGO BOARD MEMER 1.00 X 0 0 0 PAUL REYELTS BOARD MEMER 1.00 X 0 0 0 LICA TOMIZUKA SANBORN BOARD MEMER 1.00 X 0 0 0 PETER SPOKES BOARD MEMER 1.00 X 0 0 0 VIRGINIA STRINGER BOARD MEMER 1.00 X 0 0 0 SYLVIA STOBEL BOARD MEMER 1.00 X 0 0 0 NICOLE STRYDOM BOARD MEMER 1.00 X 0 0 0 DIANNE THOMAS BOARD MEMER 1.00 X 0 0 0 MANDY TUONG BOARD MEMER 1.00 X 0 0 0 REVEREND CARL WALKER BOARD MEMER 1.00 X 0 0 0 ANNE YODER BOARD MEMER 1.00 X 0 0 0 KYLE CARPENTER CEO 45.00 X 247860 0 8820 PAUL BABCOCK PRESIDENT AND COO 45.00 X 171476 0 15359 BRIAN BRADEN VICE PRESIDENT AND CFO 45.00 X 149332 0 16523 SUSAN CHANDLER VICE PRESIDENT OF DEVELOPMENT 45.00 X 131300 0 5820 KRISTEN BLUE VICE PRESIDENT OF HUMAN RESOURCES 45.00 X 123355 0 4104 KATE WHITTINGTON BOARD CHAIR 2.00 X 0 0 0 LICA TOMIZUKA SANBORN SECRETARY 1.00 X 0 0 0 823323 0 50626 5 0 1 0 0 580217 1892707 3076252 83223 5549176 TUITION AND FEES 611600 6318786 6318786 6318786 141351 141351 4306 0 4306 4306 4306 0 580217 124270 -124270 -124270 MISCELLANEOUS REVENUE 900099 50993 50993 50993 11940342 6318786 0 72380 116600 116600 873950 729748 91765 52437 7383286 6165368 767252 450666 42026 35838 4610 1578 567960 484112 62243 21605 601092 511562 65668 23862 4498 4498 74113 74113 89683 89683 30000 30000 649492 363140 121300 165052 294865 294865 458968 199227 234068 25673 156152 137190 11154 7808 778383 723687 31949 22747 206523 200763 2931 2829 179720 24110 7182 148428 742679 673639 48328 20712 95103 79935 11316 3852 OTHER 131131 69187 31114 30830 REPIARS AND MAINTENACE 57366 57366 0 0 BAD DEBT EXPENSES 53819 15441 12267 26111 STAFF DEVELOPMENT/TRAIN 42080 35638 6442 0 41843 41843 13671332 10959259 1707883 1004190 531763 85139 2457361 936165 2600361 2744364 30873 45928 192175 204078 31543896 11975680 19989315 19568216 9780640 8614866 57537 793969 255000 905000 35895025 33897725 220931 1314753 894028 987439 1435340 0 47761 29558 2598060 2331750 X 25711035 24365457 7585930 7200518 33296965 31565975 35895025 33897725 -1730990 0 X 0 0 0 X 3916585 4257412 8428228 6858108 5746433 29206766 3916585 4257412 8428228 6858108 5746433 29206766 3227949 25978817 32963 146182 259601 100767 419456 958969 35681 15897 10287 79250 -509009 -367894 29797841 33278577 0.87180 0.82630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 30000 0 0 30000 0 PART II-B, LINE 1: PAID LOBBYIST FROM CHRISTOPHERSON ADVOCATES LAW OFFICE FOR MACPHAIL ONLINE SCHOOL PARTNERSHIP (OSP) PROGRAM PAID $30,000 DURING OUR FISCAL YEAR 10595336 1012396 -1684535 71063 9994260 9049084 109726 1501942 65416 10595336 6994724 1507891 567783 21314 9049084 7115052 209051 -299250 30129 6994724 6883461 102919 158723 30051 7115052 0.56180 0.43350 0.00470 0 0 707888 707888 22045785 11254414 10791371 1191178 721266 469912 5149530 5149530 2449515 2449515 19568216 GIFT ANNUITY LIABILITY 29558 29558 X 13596087 1695345 -39600 1655745 11940342 0 11940342 13671332 0 13671332 0 13671332 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED TO PROVIDE SUPPORT FOR LONG TERM SUPPORT OF THE ORGANIZATION AND ITS PROGRAMS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE 290, AND IS GENERALLY EXEMPT FROM REAL ESTATE TAXES. THE ORGANIZATION IS A PUBLIC CHARITY AND CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS CHARITABLE TAX DEDUCTIONS BY CONTRIBUTORS. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION ALWAYS INCLUDES A NONDISCRIMINATORY CLAUSE IN ITS ADVERTISEMENTS. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES ANNUAL SUPPORT FROM GOVERNMENT SOURCES - MINNESOTA STATE ARTS BOARD. X X X X X X X 1 HANSEN HENLEY YODER & LAMB LLC 8400 NORMANDALE LAKES BLVD BLOOMINGTON MN 55437 FUNDRAISING CONSULTANTS FOR COMPREHENSIVE CAMPAIGN 0 0 125500 -125500 125500 -125500 MUSIC MATTERS LUNCHEON 512942 512942 29379 29241 43375 12005 MICM MIDSUMMER NIGHT 67275 67275 1000 5434 3836 580217 580217 30379 34675 43375 15841 124270 -124270 1 MCKNIGHT FELLOWSHIP GRANT FOR PERFORMING MUSICIANS 116600 N/A N/A PART I, LINE 2: THE MCKNIGHT FELLOWSHIP GRANT FOR PERFORMING MUSICIANS: WITH THE GENEROUS SUPPORT OF THE MCKNIGHT FOUNDATION, MACPHAIL CENTER FOR MUSIC AWARDS FELLOWSHIPS WHICH RECOGNIZE AND PROVIDE SUPPORT FOR MID-CAREER PERFORMING MUSICIANS. A MCKNIGHT FELLOWSHIP CAN HELP AN ARTIST SET ASIDE PERIODS OF TIME FOR STUDY, REFLECTION, EXPERIMENTATION, AND EXPLORATION; TAKE ADVANTAGE OF AN OPPORTUNITY; OR WORK ON A NEW PROJECT. THESE PRESTIGIOUS FELLOWSHIPS ARE INTENDED TO REWARD ARTISTIC EXCELLENCE AND TO SUPPORT PERFORMING MUSICIANS WHO HAVE REACHED A CRITICAL POINT IN THEIR CAREER DEVELOPMENT. THERE IS A DETAILED APPLICATION AND SELECTION PROCESS IN PLACE TO DETERMINE RECIPIENTS. DUE TO THE NATURE OF THE FELLOWSHIP, NO FORMAL MONITORING IS REQUIRED. X X X X X 0 0 0 0 0 0 0 0 0 KYLE CARPENTER CEO 247860 0 0 0 0 0 0 0 8820 0 256680 0 0 0 PAUL BABCOCK PRESIDENT AND COO 171476 0 0 0 0 0 1715 0 13644 0 186835 0 0 0 BRIAN BRADEN VICE PRESIDENT AND CFO 149332 0 0 0 0 0 1493 0 15030 0 165855 0 0 0 DIANA BABCOCK FAMILY MEMBER OF PRESIDENT, PAUL BABCOCK 66187 COMPENSATION FOR THE POSITION AS PROGRAM DIRECTOR 0 X INSTRUMETS 2 43623 FAIR MARKET VALUE 0 1 0 FORM 990, PART V, LINE 13A MN FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL HAVE AS ITS MEMBERS THE CHAIRPERSON, THE PAST-CHAIRPERSON, THE VICE CHAIRPERSON(S), THE TREASURER, THE SECRETARY, THE CHAIRPERSONS OF THE STANDING COMMITTEES AND UP TO FOUR (4) ADDITIONAL DIRECTORS SELECTED BY THE CHAIRPERSON IN CONSULTATION WITH THE GOVERNANCE COMMITTEE AND APPROVED BY THE BOARD. ALL MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE DIRECTORS. EACH EXECUTIVE COMMITTEE MEMBER WHO IS AN OFFICER OR CHAIRPERSON OF A STANDING COMMITTEE SHALL SERVE ON THE EXECUTIVE COMMITTEE FOR A TERM COTERMINOUS WITH HIS OR HER TERM AS SUCH OFFICER OR COMMITTEE CHAIRPERSON. EACH MEMBER OF THE EXECUTIVE COMMITTEE WHO IS NOT AN OFFICER OR CHAIRPERSON OF A STANDING COMMITTEE SHALL SERVE A ONE (1) YEAR TERM, UNLESS SOME OTHER TERM IS SPECIFIED IN THE APPROVING RESOLUTION. EXECUTIVE COMMITTEE MEMBERS SHALL BE ELIGIBLE FOR REAPPOINTMENT TO SERVE CONSECUTIVE TERMS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD FINANCE CHAIR AND OTHER MEMBERS OF THE FINANCE COMMITTEE WILL REVIEW AND DISCUSS THE FORM 990 WITH REPRESENTATIVES FROM THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM AND THE ORGANIZATION'S CFO. THE FINANCE COMMITTEE WILL VOTE TO APPROVE THE FORM 990, AND WILL PROVIDE A PUBLIC INSPECTION COPY TO THE FULL BOARD OF DIRECTORS FOR REVIEW BEFORE THE FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY AT THE BEGINNING OF THE FISCAL YEAR, CONFLICT OF INTEREST STATEMENT FORMS ARE COMPLETED BY BOARD MEMBERS AND SENIOR MANAGEMENT. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST MUST DISCLOSE ALL MATERIAL FACTS TO THE BOARD OR SENIOR MANAGEMENT, WHO WITHOUT THE INTERESTED INDIVIDUAL WILL DETERMINE IF A CONFLICT EXISTS. THE CONFLICTED INDIVIDUAL WILL NOT PARTICIPATE IN THE DISCUSSION TO DETERMINE IF A CONFLICT EXISTS, NOR VOTE ON THE TRANSACTION IF A CONFLICT IS DETERMINED TO EXIST. ALL PROCEEDINGS RELATED TO CONFLICTS ARE DOCUMENTED IN THE MEETING MINUTES INCLUDING THE DISCLOSURE AND THE INDIVIDUAL'S INELIGIBILITY TO VOTE. FORM 990, PART VI, SECTION B, LINE 15 OFFICER, PRESIDENT AND VICE PRESIDENT POSITIONS ARE BENCHMARKED ON AN ANNUAL BASIS BY HUMAN RESOURCES USING WAGE DATA FROM 990S FROM LOCAL ARTS ORGANIZATIONS AND NATIONAL COMMUNITY MUSIC SCHOOLS THAT ARE SIMILAR IN BUDGET SIZE. THE MEDIAN OF THE SURVEY DATA IS USED TO PLACE POSITIONS IN MACPHAIL'S PAY GRADE. THE CEO TO DETERMINE COMPENSATION CONSIDERING USES THE BENCHMARKED WAGE DATA ALONG WITH WHAT IS FINANCIALLY FEASIBLE FOR THE ORGANIZATION AND THE OFFICER'S PERFORMANCE EVALUATION TO DETERMINE WAGES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.