2022-10-07T18:29:10-05:00 2021-12-31 274238573 KING & OLIASON PLLC 200 W MERCER ST SUITE E300 SEATTLE WA 98119 990 2021-01-01 273067797 CLASSICAL 981 C/O BRENDA BARNES CLAS 2066912981 363 MERCER STREET 200 SEATTLE WA 98109 BRENDA BARNES CEO 2066912981 2022-10-07 1 BRENDA BARNES 999009999 COLLEEN C LOUGHRAN P00286018 2062857242 2022-09-12 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JIM DUNCAN 363 MERCER ST SUITE 200 SEATTLE WA 98109 5399915 0 X WWW.KING.ORG X 2010 WA TO ACTIVELY GROW, DIVERSIFY, AND ENRICH THE LOVE OF CLASSICAL MUSIC IN OUR COMMUNITY. 15 15 27 19 0 0 5193955 5140417 707 166 20629 43230 7599 8376 5222890 5192189 0 0 0 0 2002951 2144736 172212 198114 1309476 1954088 2256713 4129251 4599563 1093639 592626 6921707 7691634 184998 281436 6736709 7410198 X CLASSICAL 98.1 WILL ACTIVELY GROW, DIVERSIFY, AND ENRICH THE LOVE OF CLASSICAL MUSIC IN OUR COMMUNITY BY PROVIDING A VOICE FOR CLASSICAL MUSIC AND THE ARTS. 0 0 2177654 166 PROGRAMMING AND PRODUCTION: CLASSICAL KING FM 98.1 WAS FOUNDED IN 1948 AND BECAME A PUBLIC RADIO STATION IN 2011. KING FM REACHES MORE THAN 250,000 LISTENERS EACH WEEK, OFFERING COMMERCIAL-FREE CLASSICAL MUSIC 24 HOURS A DAY OVER THE AIR THROUGHOUT THE PUGET SOUND REGION AND GLOBALLY VIA ONLINE STREAMS. KING FM OFFERS LOCAL CLASSICAL CONCERT BROADCASTS ANNUALLY, ENGAGES MORE THAN 15,000 DONORS, AND MOVED INTO A NEW STATE-OF-THE-ART FACILITY IN 2020. KING FM ALSO OFFERS VIDEO MUSIC CONTENT, WITH YOUTUBE VIDEOS VIEWS GARNERING OVER HALF A MILLION VIEWS TO DATE, AND WITH VIRTUALLY EVERY VIDEO FEATURING A LOCAL PERFORMER. KING FM IS ALSO COMMITTED TO GROWING THE NEXT GENERATION OF CLASSICAL MUSIC LISTENERS, OFFERING SEVERAL MUSIC EDUCATION INITIATIVES ON-AIR, ONLINE AND IN THE COMMUNITY. SOME OF OUR PROGRAMS WERE SUSPENDED, DUE TO THE PANDEMIC, BUT WE HAVE CLOSE PARTNERSHIPS WITH ORGANIZATIONS THAT OFFER LOW COST LESSONS TO STUDENTS IN UNDERSERVED COMMUNITIES. OUR BOARD ADOPTED A NEW STRATEGIC FRAMEWORK IN 2020 THAT CALLS US FOR US TO MAKE SIGNIFICANT STEPS IN DIVERSIFYING OUR PROGRAMMING, OUR STAFF, AND OUR BOARD WITHIN THE NEXT FIVE YEARS. 440000 BROADCASTING: CLASSICAL 98.1 USES A WIDE SPECTRUM OF TECHNOLOGIES TO DELIVER THE HIGHEST QUALITY EXPERIENCE ON AIR AND ONLINE. IN ADDITION TO A FULL-POWERED ANALOG FM BROADCAST SIGNAL, KING FM TRANSMITS ADDITIONAL CHANNELS OF CLASSICAL MUSIC USING A STATE-OF-THE-ART HD DIGITAL SIGNAL THAT ALLOWS OVER-THE-AIR CD-QUALITY RECEPTION OF THE MAIN KING FM CHANNEL AND THE KING FM EVERGREEN CHANNEL. IN SUPPORT OF OUR MISSION, KING FM REACHES OUT TO A WORLD-WIDE AUDIENCE VIA ONLINE AUDIO STREAMS AND OUR SMARTPHONE APPS ALLOWING AUDIENCES FAR BEYOND THE RANGE OF OUR FM SIGNAL TO APPRECIATE AND ENJOY THE NORTHWEST'S GREAT CLASSICAL MUSIC PERFORMANCES. KING FM'S LIVE BROADCAST CAPABILITIES BRING THE MUSIC OF NORTHWEST ARTISTS FROM PERFORMANCE VENUES INTO THE HOMES OF LISTENERS. WHEN COVID-19 RESULTED IN MANY ARTS VENUE CLOSURES AND CANCELLATION OF LIVE BROADCASTS, KING FM CARRIED PRE-RECORDED BROADCASTS TO SUPPORT SEATTLE OPERA, FROM THE TOP, AND COMPLINE SERVICE AT ST. MARK'S CATHEDRAL. 10875 PUBLIC INFORMATION: KING FM IS COMMITTED TO SUPPORTING THE ARTS COMMUNITY AND TO MAKING CLASSICAL MUSIC ACCESSIBLE TO ALL THROUGH NEW PARTNERSHIPS. IN 2020 AND 2021, KING FM PIVOTED TO SUPPORT ARTS ORGANIZATIONS UNABLE TO OPERATE DUE TO COVID-19 CLOSURES. WE PROMOTED VIRTUAL PROGRAMS, LET LISTENERS KNOW ABOUT SUBSCRIPTION DRIVES AND WAYS TO SUPPORT THE ARTS, OFFERED FREE AIRTIME TO MUSEUMS AND OTHERS ABLE TO OPEN, AND MET WEEKLY WITH ARTS LEADERS TO UNDERSTAND THEIR NEEDS AND ENSURE WE DID ALL WE COULD TO HELP. 2628529 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 8 0 1 27 1 0 0 0 0 0 1 1 1 5 0 0 1 0 0 0 X 15 15 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 WA X X BRENDA BARNES 2066912981 363 MERCER ST SUITE 200 SEATTLE WA 98109 STEVEN CLIFFORD DIRECTOR 0.50 X 0 0 0 STEVE MOWE DIRECTOR 0.50 0.50 X 0 0 0 JON ROSEN SECRETARY 0.50 0.50 X X 0 0 0 SUSAN HARMON VICE PRESIDENT/DIRECTOR 0.50 X X 0 0 0 JIM DUNCAN PRESIDENT 2.00 2.00 X X 0 0 0 NEIL JORDAN DIRECTOR 0.50 X 0 0 0 DIANA CAREY DIRECTOR 0.50 X 0 0 0 KEVIN FOX TREASURER 0.50 0.50 X X 0 0 0 SUSAN COUGHLIN DIRECTOR 0.50 0.50 X 0 0 0 BRIAN GRANT DIRECTOR 0.50 X 0 0 0 CHARLES DICKEY DIRECTOR 0.50 X 0 0 0 NAOMI MINEGISHI DIRECTOR 0.50 X 0 0 0 RAYMOND TYMAS-JONES DIRECTOR 0.50 X 0 0 0 DOUGLAS JACKSON DIRECTOR 0.50 X 0 0 0 BRENDA BARNES CEO 39.00 1.00 X 185347 0 1989 BLAINE SHEPHERD UNDERWRITING 40.00 X 130235 0 14802 RINA ROMERO COO 40.00 X 101557 0 12359 417139 0 29150 3 0 1 0 0 4184784 955633 207728 5140417 CLASSICAL CD COMMISSIO 515100 166 166 166 36611 36611 29893 184452 23274 184452 6619 0 6619 6619 TAX REFUND 900099 4078 4078 SEATTLE CHILDREN'S THE 711110 2000 2000 TALLEY REFUND 900003 1254 1254 1044 1044 8376 5192189 8542 0 43230 200971 170825 10049 20097 1598454 931982 194854 471618 35350 21790 5411 8149 155621 90187 19720 45714 154340 94936 14280 45124 942 942 52380 52380 198114 198114 416072 320362 39085 56625 155551 6267 149284 108338 27646 1503 79189 120338 42129 3695 74514 222526 222526 2044 1661 42 341 22090 14850 2509 4731 457335 388735 22866 45734 63725 63725 OPERATING AGREEMENT 440000 440000 OTHER EXPENSES 110490 14919 1403 94168 REPAIRS & MAINTENANCE 42630 42630 UTILITIES 25877 25877 16375 301 16074 4599563 2628529 661558 1309476 3707769 4888358 767310 461163 84807 288980 18934 44210 2732932 724009 2342887 2008923 0 6921707 7691634 159954 200285 25044 81151 184998 281436 X 6469880 7251011 266829 159187 6736709 7410198 6921707 7691634 X 592626 67483 13380 X 0 1 X 1 0 X 3678739 4704387 7853557 5193955 5140417 26571055 3678739 4704387 7853557 5193955 5140417 26571055 26571055 12219 36611 48830 110587 118856 135494 8306 8542 381785 27001670 0.98410 0.98480 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CLASSICAL CD COMMISSION REVENUE - 2017 AMOUNT: $ 587. 2018 AMOUNT: $ 457. 2019 AMOUNT: $ 494. 2020 AMOUNT: $ 707. 2021 AMOUNT: $ 166. CLASSICAL MUSIC TRAVEL CLUB - 2017 AMOUNT: $ 110,000. 2018 AMOUNT: $ 110,000. 2019 AMOUNT: $ 135,000. CLASSICAL MUSIC CABLE ROYALTY INCOME - 2018 AMOUNT: $ 8,399. SEATTLE ART COLLABORATION PROJECT - 2020 AMOUNT: $ 1,200. SHAKESPEARE SEATTLE COLLABORATION PROJECTS - 2020 AMOUNT: $ 2,500. TAX REFUND - 2020 AMOUNT: $ 3,899. 2021 AMOUNT: $ 4,078. SEATTLE CENTER FOUNDATION - PPE FOR COVID SUPPLIES - 2021 AMOUNT: $ 1,044. SEATTLE CHILDRENS THEATRE COLLABORATION PROJECT FEE - 2021 AMOUNT: $ 2,000. TALLEY REFUND - 2021 AMOUNT: $ 1,254. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1610657 193055 1417602 1122275 530954 591321 2008923 DEFERRED RENT EXPENSE 81151 81151 X X X X X X 1 ALLEGIENCE FUNDRAISING PO BOX 9132 FARGO ND 58106 DIRECT MAIL & FUND DRIVES 0 874934 188706 686228 CHARITABLE ADULT RIDE & SERVICES INC 4669 MURPHY CANYON ROAD ST 200 SAN DIEGO CA 92123 VEHICLE DONATIONS 1 184452 47943 136509 1059386 236649 822737 WA LINE 2A THE ORGANIZATION HAS A WRITTEN CONTRACT WITH ALL PROFESSIONAL FUNDRAISERS SPECIFYING THE AMOUNT OF PAYMENT FOR FEES AND THE REIMBURSEMENT OF EXPENSES. LINE 3 THE ORGANIZATION HAS A WRITTEN CONTRACT WITH CHARITABLE ADULT RIDE & SERVICES, INC. THAT SPECIFIES THE AMOUNT RETAINED BY THE VENDOR FROM CHARITABLE AUTOMOBILE SALES, WHICH INCLUDES DIRECT COSTS INCURRED RELATING TO THE SALE OF THE VEHICLES. X X X 0 0 0 0 0 0 0 0 0 BRENDA BARNES CEO 185347 0 0 0 0 0 0 0 1989 0 187336 0 0 0 CLASSIC RADIO ENTITY WITH OVERLAP 440000 CASH PAID 0 SCHEDULE L, PART IV LINE 1 (B) ENTITIES HAVE OVERLAPPING OFFICERS AND BOARD MEMBERS. LINE 1 (D) THE ORGANIZATION HAS A PROGRAMMING AND OPERATING AGREEMENT WITH ENTITY. SEE SCHEDULE R FOR ADDITIONAL INFORMATION. X 160 184452 SELLING PRICE X 9 23276 SELLING PRICE 5 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES A PROFESSIONAL FIRM CALLED CHARITABLE ADULT RIDE & SERVICES, INC. TO FACILITATE AND MANAGE THE DONATIONS OF AUTOMOBILES IT RECEIVES. CHARITABLE ADULT RIDE & SERVICES, INC. HANDLES THE ENTIRE TRANSACTION OF ACCEPTING, SELLING, AND ACKNOWLEDGING THE SALES OF AUTOMOBILES. THE ORGANIZATION USES A PROFESSIONAL FIRM TO RECEIVE AND SELL ITS STOCK CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 4 SIGNIFICANT CHANGES TO THE ORGANIZATION'S BYLAWS NOT REPORTED ON ANY PRIOR FORM 990, AND WERE MADE BEFORE THE END OF THE 2021 TAX YEAR ARE AS FOLLOWS: ARTICLE II: BOARD OF DIRECTORS: AN INCREASE IN THE NUMBER OF AVAILABLE SEATS ON THE BOARD OF DIRECTORS FROM 15 TO 19. AN INCREASE IN THE MINIMUM NUMBER OF FILLED SEATS ON THE BOARD OF DIRECTORS FROM 3 TO 9. DIRECTORS DESIGNATED AS BEETHOVEN DIRECTORS SHALL ALSO BE CLASSIC RADIO DIRECTORS. THE BOARD OF DIRECTORS MAY CONFER "EMERITUS" STATUS FOR BOARD MEMBERS PROVIDING EXEMPLARY SERVICE. AN INCREASE IN THE TERM LENGTH FROM 1 TO 3 YEARS. A THIRD OF THE PREVIOUS YEAR DIRECTORS SHALL BE ELECTED OR RE-ELECTED EACH YEAR. ARTICLE III: OFFICERS: INCREASE IN THE TERM LENGTH FROM 1 TO 2 YEARS. OFFICERS MAY SERVE TWO, TWO-YEAR TERMS. TITLE CHANGED FROM EXECUTIVE DIRECTOR TO CHIEF EXECUTIVE OFFICER. THE CEO IS A NON-VOTING, EX-OFFICIO MEMBER OF THE BOARD WHO DOES NOT PARTICIPATE IN DISCUSSIONS OF HIS/HER PAY AND PERFORMANCE. REMOVAL OF PRIOR PARAGRAPH 3.13, WHICH GRANTED THE POWER TO THE BOARD OF DIRECTORS TO REQUIRE ANY AND ALL OFFICERS TO PROVIDE BONDS TO THE CORPORATION AND TO COMPLY WITH OTHER CONDITIONS REQUIRED BY THE BOARD OF DIRECTORS. ARTICLE V: DEPOSITORIES: THE ALLOWED STORAGE OF THE CORPORATION'S MONEY WAS EXPANDED TO INCLUDE INVESTMENT COMPANIES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS CIRCULATED TO THE PRESIDENT, TREASURER, CEO, FINANCE COMMITTEE AND CHIEF OPERATING OFFICER FOR REVIEW BEFORE THE FORM IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C UPON APPOINTMENT, EACH DIRECTOR & PRINCIPAL OFFICER OF THE ORGANIZATION SIGNS A STATEMENT WHICH AFFIRMS HE/SHE HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY AND AGREES TO COMPLY WITH THE POLICY. A COPY OF THE CONFLICTS OF INTEREST POLICY IS ALSO DISTRIBUTED ANNUALLY TO THE DIRECTORS AND OFFICERS. IN ADDITION, PERIODIC REVIEWS ARE PERFORMED TO DETERMINE THAT ALL TRANSACTIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES. FORM 990, PART VI, SECTION B, LINE 15 IN 2021, A COMPENSATION STUDY WAS PERFORMED TO DETERMINE MARKET EQUITY INCREASE INCLUDING REVIEW WITH BOARD OF DIRECTORS TO DETERMINE COMPENSATION FOR CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST TO THE PUBLIC. FORM 990, PART XI, LINE 9: SEE SCH O 13,380. FORM 990, PART XI, LINE 9: TOTAL OF OTHER CHANGES IN THE AMOUNT OF $13,380 INCLUDES THE FOLLOWING FOUR ITEMS: 1) $18,929 AMORTIZATION EXPENSE: FOR TAX PURPOSES, THE ORGANIZATION HAS ELECTED UNDER CODE SECTIONS 195(B)(1)(B) AND 248(A) TO CAPITALIZE AND AMORTIZE ORGANIZATIONAL AND START-UP COSTS INCURRED IN 2010. THESE CAPITALIZED COSTS HAVE NOT BEEN REFLECTED ON THE BALANCE SHEET INCLUDED IN PART X. FOR GENERALLY ACCEPTED ACCOUNTING PRINCIPLE PURPOSES, THESE COSTS WERE EXPENSED IN 2010 FOR THE ORGANIZATION'S REVIEWED FINANCIAL STATEMENTS. 2) $20 PRIOR YEAR DONATION/REVENUE WRITE OFFS NOT INCLUDED FOR TAX PURPOSES. 3) $100 ADDITIONAL GAAP BASIS DEPRECIATION THAT IS LOWER THAN TAX DEPRECIATION. 4) ($5,669) IN-KIND DONATION RELATED EXPENSES NOT INCLUDED FOR TAX PURPOSES. SECTION B - POLICIES, QUESTION 14 THE ORGANIZATION HAS WRITTEN DOCUMENT AND RETENTION GUIDELINES. REGULATION SECTION 1.263(A)-1(F) - DE MINIMIS SAFE HARBER ELECTION UNDER IRC REGULATION SECTION 1.263(A)-1(F), THE TAXPAYER HEREBY ELECTS TO APPLY THE DE MINIMIS SAFE HARBOR ELECTION FOR THE YEAR ENDED 12/31/2021. TAXPAYER NAME: CLASSICAL 98.1 TAXPAYER ADDRESS: 363 MERCER STREET, SEATTLE, WA 98109 TAXPAYER ID NUMBER: 27-3067797 BEETHOVEN A NON-PROFIT CORPORATION 363 MERCER ST SUITE 200 SEATTLE WA 98109 911649215 ADVANCE MUSIC WA 501(C)3 12, I N/A 0 CLASSIC RADIO 363 MERCER ST SUITE 200 SEATTLE WA 98109 451783899 BROADCASTING WA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 CLASSIC RADIO R 440000 CASH PAID FORM 990, SCHEDULE R, PART V, LINE 2: CLASSIC RADIO AND CLASSICAL 98.1 HAVE A PROGRAMMING AND OPERATING AGREEMENT IN PLACE, FOR CLASSICAL 98.1 TO PAY FOR CLASSIC RADIO TO OPERATE ITS NONCOMMERCIAL FM BROADCASTING STATION (KING FM).