2022-04-28T13:57:34-05:00 2021-06-30 131655065 LUTZ AND CARR CPAS LLP 551 FIFTH AVENUE SUITE 400 NEW YORK NY 10176 990 2020-07-01 132934575 CHAMBER MUSIC AMERICA INC CHAM 2122422022 12 WEST 32ND STREET 7TH FLOOR NEW YORK NY 10001 KEVIN KWAN LOUCKS CEO 2122422022 2022-04-28 1 KEVIN KWAN LOUCKS XXX-XX-XXXX FREDERICK MARTENS P00298107 2126972299 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z KEVIN KWAN LOUCKS 12 WEST 32ND STREET 7TH FLOOR NEW YORK NY 10001 6383546 0 X WWW.CHAMBER-MUSIC.ORG X 1977 NY TO DEVELOP, SUPPORT, AND STRENGTHEN THE CHAMBER MUSIC FIELD. 30 29 9 30 95679 0 2173213 1382999 543628 304592 280477 455274 1000 0 2998318 2142865 1217999 1425450 0 0 867450 860968 0 0 198745 938448 701360 3023897 2987778 -25579 -844913 15115138 16150838 1967870 2577834 13147268 13573004 X CHAMBER MUSIC AMERICA'S MISSION IS TO DEVELOP, SUPPORT, AND STRENGTHEN THE CHAMBER MUSIC COMMUNITY. CMA SERVES AS THE HUB OF THIS FIELD, COMPRISED OF INDIVIDUAL ARTISTS, INDEPENDENT MUSICAL ENSEMBLES, VOLUNTEER AND INSTITUTIONAL PRESENTERS, AND OTHERS INVOLVED IN THE PERFORMANCE AND PRESENTATION OF SMALL ENSEMBLE MUSIC. 0 0 1887637 1410450 GRANT PROGRAMS SIX CMA GRANT PROGRAMS, IN WHICH FUNDING IS GIVEN TO ENSEMBLES AND CONCERT PRESENTERS, AWARDED 91 GRANTS IN THE FOLLOWING AREAS:1) CLASSICAL COMMISSIONING: 12 GRANTS WERE AWARDED FOR THE CREATION OFNEW CHAMBER WORKS IN THE CLASSICAL TRADITION;2) NEW JAZZ WORKS: 15 GRANTS WERE AWARDED FOR THE CREATION, PERFORMANCE,AND RECORDING OF NEW WORKS FOR SMALL ENSEMBLES IN THE JAZZ IDIOM;3) PRESENTER CONSORTIUM FOR JAZZ: 15 GRANTS WERE AWARDED TO FIVEPRESENTER CONSORTIUMS TO SUPPORT MULTIPLE PERFORMANCES BY JAZZ ENSEMBLES;4) DIGITAL RESIDENCY: 16 GRANTS WERE AWARDED TO ENSEMBLES AND PRESENTERS FOR DIGITAL AUDIENCE OUTREACH AND ENGAGEMENT DURING THE PANDEMIC;5) PERFORMANCE PLUS: 15 GRANTS WERE AWARDED TO FEMALE-LED JAZZ ENSEMBLES TO WORK WITH ARTIST-EDUCATORS AND PRODUCE DEMO RECORDINGS TO EXPAND THEIR CAREER OPPORTUNITIES.6) ENSEMBLE FORWARD: 18 GRANTS WERE AWARDED TO YOUNG CLASSICAL ENSEMBLES BASED IN THE FIVE BOROUGHS OF NEW YORK CITY TO WORK WITH ESTABLISHED CHAMBER MUSIC COACHES TO DEVELOP THEIR DISTINCTIVE AND COHESIVE ENSEMBLE SOUND AS THEY BUILD THEIR CAREERS. 300937 95679 CHAMBER MUSIC MAGAZINETO HIGHLIGHT THE WORK OF CHAMBER ENSEMBLES AND PRESENTERS THROUGHOUTTHE COUNTRY, AND TO KEEP THE FIELD INFORMED OF NEWS WITHIN AND BEYONDTHE CHAMBER MUSIC COMMUNITY, CMA PUBLISHES "CHAMBER MUSIC" MAGAZINEQUARTERLY. RECEIVING THE MAGAZINE IS A BENEFIT OF MEMBERSHIP IN CMA. 113413 NATIONAL CONFERENCECMA PRODUCES AN ANNUAL CONFERENCE EACH JANUARY THAT BRINGS THE MEMBERSOF THE FIELD TOGETHER FOR A WEEKEND OF LEARNING, SHARING BESTPRACTICES, SHOWCASE PERFORMANCES, AND CONCERTS. IN JANUARY 2021, THE CONFERENCE WAS VIRTUAL DUE TO PANDEMIC RESTRICTIONS. 289930 15000 208913 CLEVELAND QUARTET AWARD PROGRAM, MEMBER SERVICES, WEBSITE, PROFESSIONAL DEVELOPMENT, RESEARCH & ADVOCACY, NATIONAL CHAMBER MUSIC MONTH, AND NETWORKING EVENTS THROUGHOUT THE YEAR. 289930 15000 208913 2591917 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 203 0 9 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 30 29 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X THE ORGANIZATION 2122422022 12 WEST 32ND STREET 7TH FLOOR NEW YORK NY 10001 MIMI HWANG CHAIR 1.00 X X 0 0 0 RICHARD KESSLER CHAIR (TO MAR 2021) 1.00 X X 0 0 0 BILLY CHILDS PRESIDENT 1.00 X X 0 0 0 BRYAN YOUNG VICE PRESIDENT (AS OF MAR 2021) 1.00 X X 0 0 0 JENNIFER GRIM VICE PRESIDENT 1.00 X X 0 0 0 DAVID SKIDMORE SECRETARY 1.00 X X 0 0 0 LECOLION WASHINGTON TREASURER 1.00 X X 0 0 0 MARGARET M LIOI CEO 50.00 X X 195500 0 12275 JOHN BIERBUSSE BOARD MEMBER 1.00 X 0 0 0 JENNY BILFIELD BOARD MEMBER 1.00 X 0 0 0 ETIENNE CHARLES BOARD MEMBER 1.00 X 0 0 0 NOAH DEGARMO BOARD MEMBER 1.00 X 0 0 0 AARON DWORKIN BOARD MEMBER 1.00 X 0 0 0 ALOYSIA FRIEDMANN BOARD MEMBER 1.00 X 0 0 0 PAULA GRISSOM-BROUGHTON BOARD MEMBER 1.00 X 0 0 0 SEAN JONES BOARD MEMBER 1.00 X 0 0 0 CALVIN LEE BOARD MEMBER 1.00 X 0 0 0 LEI LIANG BOARD MEMBER 1.00 X 0 0 0 NICOLE MITCHELL BOARD MEMBER 1.00 X 0 0 0 JESSIE MONTGOMERY BOARD MEMBER 1.00 X 0 0 0 KARIM NAGI BOARD MEMBER 1.00 X 0 0 0 JENNIE OH BROWN BOARD MEMBER 1.00 X 0 0 0 OLIVER RAGSDALE JR BOARD MEMBER 1.00 X 0 0 0 JAMES E ROCCO BOARD MEMBER 1.00 X 0 0 0 MICHELE ROSEWOMAN BOARD MEMBER 1.00 X 0 0 0 WENDY SHARP BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER SHIH BOARD MEMBER 1.00 X 0 0 0 NADIA SIROTA BOARD MEMBER 1.00 X 0 0 0 RUTH WAALKES BOARD MEMBER 1.00 X 0 0 0 JEFFREY ZEIGLER BOARD MEMBER 1.00 X 0 0 0 JOHN ZION BOARD MEMBER 1.00 X 0 0 0 MICHAEL WELCH DIRECTOR OF FINANCE & ADMINISTRATION 40.00 X 71400 0 6621 266900 0 18896 1 0 1 0 0 320100 1062899 1382999 MEMBERSHIP DUES 713990 208913 208913 MAGAZINE ADVERTISING 541800 95679 95679 304592 285955 285955 4410000 4240681 169319 169319 169319 2142865 208913 95679 455274 379550 379550 1045900 1045900 287901 213666 38813 35422 447466 340724 9284 97458 17630 12158 1889 3583 57887 44644 1737 11506 50084 37405 3451 9228 29142 29142 46728 46728 219378 167531 50495 1352 70916 68455 380 2081 64048 52278 4131 7639 72955 55013 4377 13565 1656 1427 10 219 204 150 54 96421 84957 4937 6527 5457 4115 327 1015 PANEL HONORARIA 72350 71350 1000 MISCELLANEOUS 11385 2693 592 8100 DUES AND SUBSCRIPTIONS 5420 4601 769 50 BAD DEBT EXPENSE 5300 5300 2987778 2591917 197116 198745 398904 371252 3204798 995126 1118780 506266 36668 13738 52483 18505 2702825 811067 1986765 1891758 6370074 9713205 1925885 2620466 20781 20522 15115138 16150838 65853 58672 1741667 2275754 110408 140350 133000 20000 0 1967870 2577834 X 2219485 2533740 10927783 11039264 13147268 13573004 15115138 16150838 X -844913 1369729 -99080 X 0 1 X 1 0 X 1949198 1165919 3558741 2173213 1382999 10230070 1949198 1165919 3558741 2173213 1382999 10230070 7153925 3076145 249711 313000 411913 347346 285955 1607925 1257 1305 9084 1000 12646 11850641 1930469 0.25960 0.23050 X CHAMBER MUSIC AMERICA'S PERCENTAGE OF PUBLIC SUPPORT IS LESS THAN 33 1/3%. HOWEVER, CHAMBER MUSIC AMERICA'S PUBLIC SUPPORT IS MORE THAN 10% OF ITS TOTAL SUPPORT. IT HAS A SOLICITATION PLAN FOR ATTRACTING PUBLIC SUPPORT AND A HAS A BROAD, REPRESENTATIVE GOVERNING BODY. ITS PROGRAM SERVICES DIRECTLY BENEFIT THE GENERAL PUBLIC. THEREFORE, CHAMBER MUSIC AMERICA QUALIFIES FOR NON-PRIVATE FOUNDATION STATUS UNDER THE FACTS AND CIRCUMSTANCES TEST OF IRC SEC 170(B)(1)(A)(VI). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7060877 381047 1761315 357473 8845766 7252409 165592 357124 7060877 7170126 452050 369767 7252409 7176471 346273 352618 7170126 6877179 594336 295044 7176471 0.05270 0.72090 0.22640 0 0 1894131 436702 1457429 657451 224371 433080 62743 61494 1249 88500 88500 0 1891758 CERTIFICATES OF DEPOSIT 2620466 F 2620466 3465866 1369729 1369729 2096137 46728 46728 2142865 2921350 -19700 -19700 2941050 46728 46728 2987778 PART V, LINE 4: THE RESIDENCY ENDOWMENT'S PURPOSE IS TO FUND GRANTS MADE THROUGH CMA'S RESIDENCY PARTNERSHIP PROGRAM, WHICH BRINGS LIVE CHAMBER MUSIC TO COMMUNITIES ACROSS THE COUNTRY IN SETTINGS OTHER THAN TRADITIONAL CONCERT HALLS. THE COMMISSIONING ENDOWMENT'S PURPOSE IS TO FUND GRANTS MADE THROUGH CMA'S CLASSICAL COMMISSIONING PROGRAM, WHICH SUPPORTS THE COMPOSER'S FEE, ENSEMBLE HONORARIA, AND COPYING COSTS. THE GENERAL ENDOWMENT'S PURPOSE IS TO FUND CMA'S GENERAL OPERATIONS. THE CLEVELAND QUARTET AWARD ENDOWMENT'S PURPOSE IS TO PROVIDE FEE SUBSIDY FOR THE ENSEMBLE CHOSEN TO RECEIVE THE BIENNIAL CLEVELAND QUARTET AWARD. PART XII, LINE 2D - OTHER ADJUSTMENTS: REVERSAL OF PRIOR YEAR GRANT EXPENSE -19,700. 1 ADELANTE WINDS 8411 LEDFORD LANE CONVERSE TX 78109 830867510 7500 DIGITAL RESIDENCY PROGRAM AMHERST GLEBE ARTS RESPONSE INC PO BOX 117 CLIFFORD VA 24533 061790232 7500 DIGITAL RESIDENCY PROGRAM ARTS FOR ART INC 107 SUFFOLK ST 300 NEW YORK NY 10002 133991848 7500 DIGITAL RESIDENCY PROGRAM CENTRO DE ECONOMIA CREATIVA INC 800 AVENIDA ROBERTO H TODD SAN JUAN PR 00907 660943858 501(C)(3) 12000 PRESENTER CONSORTIUM FOR JAZZ CHAMBER MUSIC PITTSBURGH 370 CASTLE SHANNON BLVD 14816 PITTSBURGH PA 15234 256067677 501(C)(3) 13000 PRESENTER CONSORTIUM FOR JAZZ CORTEZ CULTURAL CENTER 25 N MARKET ST CORTEZ CO 81321 742503370 501(C)(3) 10000 PRESENTER CONSORTIUM FOR JAZZ EASTSIDE ARTS ALLIANCE PO BOX 17008 OAKLAND CA 94601 743073621 501(C)(3) 11000 PRESENTER CONSORTIUM FOR JAZZ EMPRESSA MUNICIPAL CABO ROJO PO BOX 137 CABO ROJO PR 00623 660848267 501(C)(3) 12000 PRESENTER CONSORTIUM FOR JAZZ GALLUPARTS 123 WEST COAL AVE GALLUP NM 87301 460651378 501(C)(3) 10000 PRESENTER CONSORTIUM FOR JAZZ GARTH NEWEL MUSIC CENTER PO BOX 240 WARM SPRINGS VA 24484 541569169 501(C)(3) 13000 PRESENTER CONSORTIUM FOR JAZZ GHOST ENSEMBLE 12 PLEASANT COURT AMHERST MA 01002 841776814 501(C)(3) 18000 CLASSICAL COMMISSIONING HAVEN TRIO 8222 ABBOTTSGATE LANE CHARLOTTE NC 28269 814580462 14000 CLASSICAL COMMISSIONING KUPFERBERG CENTER FOR THE ARTS 65-30 KISSENA BLVD FLUSHING NY 11367 116080521 501(C)(3) 13000 PRESENTER CONSORTIUM FOR JAZZ LOTUS CHAMBER MUSIC COLLECTIVE 843 STERLING PLACE 3-R BROOKLYN NY 11216 823367840 5200 ENSEMBLE FORWARD LYDIAN STRING QUARTET 160 BEECH ST ROSLINDALE MA 02131 823312368 501(C)(3) 17000 CLASSICAL COMMISSIONING MUSEO DE ARTE DE PONCE 2325 BOULEVARD LUIS A FERRE AGUAYAO AGUAYAO PONCE PR 00775 660235625 501(C)(3) 12000 PRESENTER CONSORTIUM FOR JAZZ NATIONAL JAZZ MUSEUM IN HARLEM 58 WEST 128TH STREET NEW YORK NY 10027 133853627 501(C)(3) 7900 PRESENTER CONSORTIUM FOR JAZZ NEW ORLEANS JAZZ MUSEUM 1000 BOURBON STREET B429 NEW ORLEANS LA 70116 720954712 501(C)(3) 9100 PRESENTER CONSORTIUM FOR JAZZ NORTHWEST NEW MEXICO ARTS COUNCIL PO BOX 2235 FARMINGTON NM 87499 850384749 501(C)(3) 10000 PRESENTER CONSORTIUM FOR JAZZ PAPPY MARTIN LEGACY JAZZ COLLECTIVE 136 MERCER AVENUE BUFFALO NY 14214 831103609 501(C)(3) 7500 DIGITAL RESIDENCY PROGRAM PARKER QUARTET LLC 374 MASSACHUSETTS AVE 4 ARLINGTON MA 02474 463591652 23000 CLASSICAL COMMISSIONING PROJECT MUSIC HEALS US INC 605 WEST 137TH ST 63 NEW YORK NY 10031 814264727 501(C)(3) 7500 DIGITAL RESIDENCY PROGRAM SWITCH ENSEMBLE 40 WOODSIDE DRIVE GLENVILLE NY 12302 812732217 24000 CLASSICAL COMMISSIONING TALEA ENSEMBLE 37-18 NORTHERN BLVD STE 208 LONG ISLAND CITY NY 11101 263509934 501(C)(3) 23000 CLASSICAL COMMISSIONING THE BRASS PROJECT 160 WEST 66TH ST 21-K NEW YORK NY 10023 844477650 6800 ENSEMBLE FORWARD THIRD COAST PERCUSSION 4045 N ROCKWELL ST 301 CHICAGO IL 60618 421744369 501(C)(3) 20000 CLASSICAL COMMISSIONING VALLEY ARTS ENTERTAINMENT 645 WYNN DRIVE 22622 HUNTSVILLE AL 35814 470915633 501(C)(3) 9600 PRESENTER CONSORTIUM FOR JAZZ WILLIAMSBURG MUSIC CENTER 367 BEDFORD AVE BROOKLYN NY 11211 133235967 501(C)(3) 10000 PRESENTER CONSORTIUM FOR JAZZ WORLD STAGE PERFORMANCE GALLERY 4321 DEGNAN BOULEVARD LOS ANGELES CA 90008 680414241 501(C)(3) 10500 PRESENTER CONSORTIUM FOR JAZZ 21 8 DIGITAL RESIDENCY PROGRAM 10 65300 CLASSICAL COMMISSIONING 4 67500 ENSEMBLE FORWARD 14 66400 JAZZ HERITAGE COVID RELIEF 40 120000 PERFORMANCE PLUS 15 233700 NEW JAZZ WORKS 15 493000 PART I, LINE 2: CONTRACTS ARE ISSUED AT THE BEGINNING OF THE GRANT PERIOD; INTERIM REPORTS ARE REQUIRED PERIODICALLY, DEPENDING ON THE LENGTH OF THE GRANT CYCLE; FINAL REPORTS ARE REQUIRED AT THE CONCLUSION OF EACH GRANT PERIOD. STAFF REVIEWS INTERIM REPORTS AND PRO-ACTIVELY CONTACTS GRANTEES THROUGHOUT THE YEAR TO MONITOR PROGRESS. IT IS STATED IN THE GRANT CONTRACT THAT THE GRANTEE MUST NOTIFY CMA IN WRITING OF ANY CHANGES FROM THE GRANTEE'S ORIGINAL APPLICATION THAT MIGHT OCCUR. CMA HAS THE RIGHT TO REFUSE TO APPROVE PROPOSED CHANGES. X X X X X 0 0 0 0 0 0 0 0 0 MARGARET M LIOI CEO 195500 0 0 0 0 0 9775 0 2500 0 207775 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE COMPRISES THE CHAIRPERSON OF THE BOARD, THE PRESIDENT, THE SECRETARY, THE TREASURER AND ANY OTHER DIRECTORS SELECTED BY THE BOARD AND ALSO INCLUDES, EX-OFFICIO, THE CHIEF EXECUTIVE OFFICER. THE EXECUTIVE COMMITTEE SHALL: (I) PROVIDE LEADERSHIP IN SETTING AND IMPLEMENTING THE GOALS OF THE CORPORATION, (II) BE RESPONSIBLE FOR REVIEWING THE PERFORMANCE OF THE CORPORATION, THE CHIEF EXECUTIVE OFFICER AND THE BOARD ANNUALLY, (III) ACT IN LIEU OF THE FULL BOARD IF AN IMMEDIATE ACTION IS REQUIRED BETWEEN BOARD MEETINGS AND (IV) MEET A MINIMUM OF THREE TIMES ANNUALLY. ONE-HALF OF THE VOTING MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS OPEN TO ALL PERSONS AND ORGANIZATIONS INTERESTED IN THE PURPOSES OF THE CORPORATION. EACH INDIVIDUAL OR ORGANIZATION IS REFERRED TO AS A "MEMBER AND COLLECTIVELY AS "MEMBERS." FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S BYLAWS MANDATE 21 BOARD MEMBERS FROM THE PROFESSIONAL CHAMBER MUSIC FIELD; THESE ARE IDENTIFIED AS ELECTED BOARD MEMBERS. VOTING MEMBERS CAST A BALLOT FOR SEVEN ELECTED DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD HAS THE POWER TO SPECIFY WHICH MEMBERSHIP CATEGORY HAS THE RIGHT TO VOTE ON MATTERS PRESENTED TO THE MEMBERS. EACH MEMBER WITHIN A MEMBERSHIP CATEGORY ENTITLED TO VOTE HAS THE RIGHT TO CAST ONE VOTE ON EACH MATTER UNDER CONSIDERATION BY THE VOTING MEMBERS. EACH VOTING MEMBER CASTS A VOTE PURSUANT TO PRECEDURES ESTABLISHED BY THE BOARD, WHICH INCLUDES VOTING IN PERSON, BY PROXY, OR BY EMAIL. FORM 990, PART VI, SECTION B, LINE 11B CMA'S CHIEF EXECUTIVE OFFICER AND AUDIT COMMITTEE OF THE BOARD REVIEWED THE FORM 990 BEFORE IT WAS SUBMITTED TO THE IRS. A REVIEW WAS CONDUCTED UNDER THE LEADERSHIP OF THE CHAIR OF THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THERE EXISTS BETWEEN CMA AND ITS BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES A FIDUCIARY DUTY THAT CARRIES WITH IT A BROAD AND UNBENDING DUTY OF LOYALTY AND FIDELITY. THE BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES HAVE THE RESPONSIBILITY OF ADMINISTERING THE AFFAIRS OF CMA HONESTLY AND PRUDENTLY, AND OF EXERCISING THEIR BEST CARE, SKILL, AND JUDGMENT FOR THE SOLE BENEFIT OF CMA. THOSE PERSONS SHALL EXERCISE THE UTMOST GOOD FAITH IN ALL TRANSACTIONS INVOLVED IN THEIR DUTIES, AND THEY SHALL NOT USE THEIR POSITIONS WITH CMA OR KNOWLEDGE GAINED THERE FROM FOR THEIR PERSONAL BENEFIT. THE INTERESTS OF THE ORGANIZATION MUST HAVE THE FIRST PRIORITY IN ALL DECISIONS AND ACTIONS. IT IS THE POLICY OF THE BOARD THAT THE EXISTENCE OF ANY POTENTIAL OR REAL CONFLICTS OF INTEREST SHALL BE DISCLOSED ON A TIMELY BASIS AND ALWAYS BEFORE ANY TRANSACTION IS CONSUMMATED. IT SHALL BE THE CONTINUING RESPONSIBILITY OF BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS AND TO IMMEDIATELY MAKE SUCH DISCLOSURES. WHILE NO CONFLICTS AMONG BOARD MEMBERS HAVE EVER ARISEN, THE POTENTIAL PROCESS OF RESOLVING A CONFLICT IS TO DISCUSS THE IMPENDING CONFLICT WITH THE INDIVIDUAL AND AGREE ON A SOLUTION THAT WOULD MAINTAIN THE HIGH DEGREE OF INTEGRITY THAT IS REQUIRED OF ALL BOARD MEMBERS WHILE SERVING CHAMBER MUSIC AMERICA'S BEST INTERESTS. IF A CONFLICT OF INTEREST COULD NOT BE SETTLED THROUGH DISCUSSION AND AMICABLE RESOLUTION, THE BOARD MEMBER WOULD BE ASKED TO RESIGN. IF A CONFLICT OF INTEREST WERE TO ARISE AT THE STAFF LEVEL, THE SITUATION WOULD BE REVIEWED BY THE CEO, WHO WOULD MAKE A RECOMMENDATION TO THE BOARD FOR APPROPRIATE ACTION. FORM 990, PART VI, SECTION B, LINE 15A A COMPARATIVE COMPENSATION REVIEW OF THE CEO WAS CONDUCTED IN 2012. THE CEO'S COMPENSATION AND BENEFITS PACKAGE WAS EVALUATED ALONGSIDE THOSE OF CEOS/EXECUTIVE DIRECTORS WHO LEAD SIMILAR TYPES AND SIZES OF ARTS ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 CMA HAS NOT MADE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS GENERALLY AVAILABLE TO THE PUBLIC; HOWEVER, CMA HAS SHARED THESE DOCUMENTS WITH MEMBERS OF THE PUBLIC WHEN REQUESTED. FORM 990, PART XI, LINE 9: CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE -118,780. REVERSAL OF PRIOR YEAR GRANT EXPENSE 19,700.