2021-08-19T11:30:36-05:00 2020-12-31 274238573 KING & OLIASON PLLC 200 W MERCER ST SUITE E300 SEATTLE WA 98119 990 2020-01-01 273067797 CLASSICAL 981 C/O BRENDA BARNES CLAS 2066912981 363 MERCER STREET NO 200 SEATTLE WA 98109 BRENDA BARNES CEO 2066912981 2021-08-19 1 BRENDA BARNES 999009999 COLLEEN C LOUGHRAN P00286018 2062857242 2021-08-18 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z JIM DUNCAN 363 MERCER ST SUITE 200 SEATTLE WA 98109 5462095 0 X WWW.KING.ORG X 2010 WA TO ACTIVELY GROW, DIVERSIFY, AND ENRICH THE LOVE OF CLASSICAL MUSIC IN OUR COMMUNITY. 15 15 29 28 0 0 7853557 5193955 135495 707 2020 20629 0 7599 7991072 5222890 0 0 0 0 1772068 2002951 183702 172212 1223753 1945688 1954088 3901458 4129251 4089614 1093639 5759494 6921707 113396 184998 5646098 6736709 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 1740927 707 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 BROADCAST A NEW SERIES OF CLASSICAL MUSIC PROGRAM FOR CHILDREN IN AUGUST AND SEPTEMBER IN PARTNERSHIP WITH SEATTLE CHILDREN'S THEATRE. 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. 480000 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. 16346 PUBLIC INFORMATION: KING FM IS COMMITTED TO SUPPORTING THE ARTS COMMUNITY AND TO MAKING CLASSICAL MUSIC ACCESSIBLE TO ALL THROUGH NEW PARTNERSHIPS. IN 2020, KING FM PIVOTED TO SUPPORT ARTS ORGANIZATIONS UNABLE TO OPERATE DUE TO COVID-19 CLOSURES. WE PROMOTED VIRUTAL PROGRAMS, LET LISTENERS KNOW ABOUT SUBSCRIPTION DRIVES AND WAYS TO SUPPORT THE ARTS, OFFERED FREE AIRTIMES TO MUSEUMS AND OTHER ABLE TO OPEN, AND MET WEEKLY WITH ARTS LEADERS TO UNDERSTAND THEIR NEEDS AND ENSURE WE DID ALL WE COULD HELP. 2237273 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 6 0 1 29 1 0 0 0 0 0 1 1 1 2 0 0 1 0 0 0 X 15 15 0 0 0 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 CHRISTOPHER BAYLEY PRESIDENT RETIRED 12/4/2020 1.00 1.00 X X 0 0 0 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 0 0 0 JIM DUNCAN PRESIDENT EFFECTIVE 12/5/2020 0.50 0.50 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 BRENDA BARNES CEO 39.00 1.00 X 208515 0 1836 BLAINE SHEPHERD UNDERWRITING 40.00 X 113347 0 13761 321862 0 15597 2 0 1 0 0 3431803 1762152 241220 5193955 CLASSICAL CD COMMISSIO 515100 707 707 707 12219 12219 151572 96043 143162 96043 8410 0 8410 8410 TAX REFUND 900099 3899 3899 SHAKESPEARE SEATTLE CO 711110 2500 2500 SEATTLE ART COLLABORAT 711120 1200 1200 7599 5222890 8306 0 20629 200000 170000 10000 20000 1490891 821587 213503 455801 33973 18910 3208 11855 139139 73951 15991 49197 138948 83280 15236 40432 1525 1525 44755 44755 172212 172212 272291 221828 43463 7000 120177 1080 119097 85231 27814 1807 55610 106103 28619 77484 232044 232044 1751 431 770 550 13886 10786 1823 1277 271747 230985 13587 27175 50244 50244 OPERATING AGREEMENT 480000 480000 OTHER EXPENSES 101951 13845 1182 86924 CAMPAIGN EXPENSES 92597 92597 REPAIRS & MAINTENANCE 38595 20588 18007 41191 34649 6542 4129251 2237273 668225 1223753 2372883 3707769 1305478 767310 160558 84807 16731 18934 2629154 286267 0 2342887 1903844 0 5759494 6921707 113396 159954 0 25044 113396 184998 X 2521927 6469880 3124171 266829 5646098 6736709 5759494 6921707 X 1093639 9895 -12923 X 0 1 X 1 0 X 3636412 3678739 4704387 7853557 5193955 25067050 3636412 3678739 4704387 7853557 5193955 25067050 25067050 12219 12219 894 110587 118856 135494 8306 374137 25453406 0.98480 0.98490 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CLASSICAL CD COMMISSION REVENUE - 2016 AMOUNT: $ 894. 2017 AMOUNT: $ 587. 2018 AMOUNT: $ 457. 2019 AMOUNT: $ 494. 2020 AMOUNT: $ 707. 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1594371 86563 1507808 1034783 199704 835079 2342887 DEFERRED RENT EXPENSE 25044 25044 X X X X X X 1 ALLEGIENCE FUNDRAISING PO BOX 9132 FARGO ND 58106 DIRECT MAIL & FUND DRIVES 0 741869 175547 566322 CAMPBELL & COMPANY 1 E WACKER DR STE 2100 CHICAGO IL 60601 CAMPAIGN, EVENTS, MAJOR DONORS & GRANTS CONSULTING 0 289413 55400 234013 CHARITABLE ADULT RIDE & SERVICES INC 4669 MURPHY CANYON ROAD ST 200 SAN DIEGO CA 92123 VEHICLE DONATIONS 1 96043 27287 68756 1127325 258234 869091 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 0 0 0 0 0 0 0 0 0 BRENDA BARNES CEO 208515 0 0 0 0 0 0 0 1836 0 210351 0 0 0 CLASSIC RADIO ENTITY WITH OVERLAP 480000 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 174 96043 SELLING PRICE X 8 145177 SELLING PRICE 2 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 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 A PERFORMANCE REVIEW OF THE CEO WAS COMPLETED BY THE BOARD IN JANUARY 2021. IN 2020 SALARY INCREASES FOR KEY EMPLOYEES WERE BASED ON MERIT AND PERFORMANCE. NO COMPENSATION STUDIES WERE USED. 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 -12,923. FORM 990, PART XI, LINE 9: TOTAL OF OTHER CHANGES IN THE AMOUNT OF $-12,923 INCLUDES THE FOLLOWING FIVE 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) $796 PRIOR YEAR DONATION/REVENUE WRITE OFFS NOT INCLUDED FOR TAX PURPOSES. 3) $780 IN-KIND NET INCOME FROM USE OF MATERIALS/CONTRIBUTIONS OF SERVICES NOT INCLUDED FOR TAX PURPOSES. 4) $20 PRIOR YEAR WRITE OFFS 5) -$33,448 ADDITIONAL GAAP BASIS DEPRECIATION THAT IS GREATER THAN TAX DEPRECIATION. SECTION B - POLICIES, QUESTION 14 THE ORGANIZATION HAS WRITTEN DOCUMENT AND RETENTION GUIDELINES, BUT NOT A FORMAL WRITTEN POLICY. 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 12/31/2020. 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 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 CLASSIC RADIO R 480000 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).