2021-07-09T15:44:18-05:00 2020-08-31 721202445 POSTLETHWAITE & NETTERVILLE ONE GALLERIA BLVD STE 2100 METAIRIE LA 70001 990 2019-09-01 720692744 NEW ORLEANS JAZZ & HERITAGE FESTIVAL AND FOUNDATION INC NEWO 5045586100 1205 N RAMPART STREET NEW ORLEANS LA 70116 DONALD K MARSHALL EXECUTIVE DIRECTOR 5045586100 2021-07-07 1 SHARON CASSIERE P00543368 5048375990 2019 2022-09-23 18:48:47Z DONALD K MARSHALL 1205 N RAMPART STREET NEW ORLEANS LA 70116 6994998 0 X WWW.JAZZANDHERITAGE.ORG X 1970 LA TO PROMOTE NEW ORLEANS JAZZ AND HERITAGE. 27 27 1037 40 0 0 1998789 2671963 44675439 1670916 434200 1139004 3426681 309284 50535109 5791167 2347581 2524583 0 0 6819948 4453975 0 0 106352 36339730 4391820 45507259 11370378 5027850 -5579211 40910949 41445795 879466 4121532 40031483 37324263 X TO PROMOTE, PRESERVE, PERPETUATE, AND ENCOURAGE THE MUSIC, CULTURE, AND HERITAGE OF COMMUNITIES IN LOUISIANA THROUGH FESTIVALS, PROGRAMS, AND OTHER CULTURAL, EDUCATIONAL, AND ECONOMIC ACTIVITIES. 0 1 6446159 300000 1668531 CULTURAL ENRICHMENT: THE NEW ORLEANS JAZZ & HERITAGE FESTIVAL AND FOUNDATION, INC. HAS SEVERAL ENRICHMENT PROGRAMS, INCLUDING MULTIPLE MUSIC FESTIVALS AND CONCERT SERIES HIGHLIGHTING LOCAL CULTURE THROUGH MUSIC, CUISINE, AND ART. THE ESTIMATED NUMBER OF ATTENDEES AT FESTIVALS PREPANDEMIC FOR FYE 2020 WAS 40,000. IN ADDITION, THE FOUNDATION PROVIDED SUPPORT TO WWOZ A RELATED ORGANIZATION WHICH OPERATES A RADIO STATION IN NEW ORLEANS, LA FOR PRODUCTION AND BROADCASTING OF JAZZ PROGRAMMING. 2272331 2143033 ECONOMIC DEVELOPMENT: THE NEW ORLEANS JAZZ & HERITAGE FESTIVAL AND FOUNDATION, INC. HAS SEVERAL ECONOMIC DEVELOPMENT PROGRAMS BENEFITING LOCAL MUSICIANS AND CULTURE BEARERS OF THE COMMUNITY. THESE PROGRAMS INCLUDE THOSE WHICH PROVIDE COMMUNITY GRANTS TO SUPPORT PROJECTS IN MUSIC AND THE ARTS OF LOUISIANA. IN FYE 2020, THE FOUNDATION ADDED A NEW CATEOGRY TO AID ARTISTS, GIG WORKERS, AND CULTURE BEARERS DURING THE PANDEMIC DUE TO A LACK OF WORK OPPORTUNITIES. THERE WERE APPROXIAMTELY 4,950 GRANT PARTICIPANTS. 1470554 81550 2385 EDUCATION: THE NEW ORLEANS JAZZ & HERITAGE FESTIVAL AND FOUNDATION, INC. HAS SEVERAL EDUCATIONAL PROGRAMS, INCLUDING HANDS-ON MUSICAL INSTRUCTION FOR KIDS AGES 8-17. OTHER PROGRAMS ENGAGE ADULTS AND CHILDREN IN MEANINGFUL DIALOGUE ABOUT HISTORY, CULTURE, AND BUSINESS. IN FYE 2020, THERE WERE APPROXIMATELY 400 STUDENTS, TEACHERS, AND PARTICIPANTS IN SYMPOSIUMS AND INSTRUCTION. 10189044 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 1038 0 1 1037 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 0 1 1 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X SARITA M CARRIERE 5045586100 1205 N RAMPART STREET NEW ORLEANS LA 70116 DONALD K MARSHALL EXECUTIVE DIRECTOR 40.00 2.00 X 152024 0 14536 SARITA M CARRIERE DIRECTOR OF FINANCE & HUMAN RESOURCES 40.00 X 130014 0 12664 CANDACE BATES ANDERSON DIRECTOR 4.00 X 0 0 0 JAY BANKS DIRECTOR 1.00 X 0 0 0 GERALD BILLES DIRECTOR 3.00 X 0 0 0 CECIL CJ BLANCHE DIRECTOR 2.00 X 0 0 0 SKIPPER BOND DIRECTOR 3.00 X 0 0 0 MICKEY CAPLINGER DIRECTOR 2.00 X 0 0 0 RICHARD F CORTIZAS DIRECTOR 2.00 3.00 X 0 0 0 DOUGLAS HAMMEL DIRECTOR (THRU 9/2019) 4.00 2.00 X 0 0 0 DEBORAH HARKINS DIRECTOR 5.00 X 0 0 0 CLIFFORD V JOHNSON DIRECTOR 2.00 X 0 0 0 DAVID A KERSTEIN DIRECTOR 2.00 4.00 X 0 0 0 BARBARA LACEN KELLER DIRECTOR 4.00 X 0 0 0 ELLEN M LEE DIRECTOR 5.00 X 0 0 0 RONALD P MCCLAIN DIRECTOR 3.00 2.00 X 0 0 0 VIRGINIA MILLER DIRECTOR 3.00 X 0 0 0 JULIE WISE ORECK DIRECTOR 5.00 X 0 0 0 JR PEGUES DIRECTOR 3.00 3.00 X 0 0 0 HOWARD L RODGERS III DIRECTOR 3.00 X 0 0 0 KATY ROUBION DIRECTOR 3.00 X 0 0 0 LEONARD SMITH III DIRECTOR 2.00 X 0 0 0 KAREN SOLOMON DIRECTOR 2.00 X 0 0 0 PARKER STERNBERGH DIRECTOR 3.00 X 0 0 0 DAVID TORKANOWSKY DIRECTOR 3.00 X 0 0 0 KATHLEEN TURNER PRESIDENT (THRU 9/2019) 5.00 X X 0 0 0 JEFF GOLDRING PRESIDENT 3.00 X X 0 0 0 DAVID FRANCIS FIRST VICE PRESIDENT 4.00 X X 0 0 0 TARA CARTER HERNANDEZ SECOND VICE PRESIDENT 4.00 X X 0 0 0 RACHEL F COUSIN SECRETARY 5.00 X X 0 0 0 JUDGE SIDNEY H CATES IV TREASURER 4.00 4.00 X X 0 0 0 282038 0 27200 2 0 1 0 CAPS UNIVERSAL 10600 VIRGINIA AVE CULVER CITY CA 90232 STAFFING CONTRACT 5272444 AEG PRESENTS LLC 425 W 11TH ST SUITE 300 LOS ANGELES CA 90015 CO-PRODUCER OF JAZZ FEST 4793678 FESTIVAL PRODUCTIONS INC - NEW ORLEANS 365 CANAL ST SUITE 2250 NEW ORLEANS LA 70130 CO-PRODUCER OF JAZZ FEST 3790731 WME IMG HOLDINGS LLC 1201 DEMONBREUN ST NASHVILLE TN 37203 ARTIST MANAGEMENT 1696500 SAILS IN CONCERT INC 1880 CENTURY PK E 1600 LOS ANGELES CA 90067 ARTIST MANAGEMENT 1251500 55 80930 173139 49000 2368894 43985 2671963 NO JAZZ & HERITAGE FESTIVAL 711300 1352814 1352814 OTHER FESTIVALS REVENUE 711300 318102 318102 1670916 535373 535373 12050 0 12050 12050 12050 1738278 1134647 603631 603631 603631 35556 173139 69184 -33628 -33628 TAX CREDITS 900099 330862 330862 330862 5791167 1670916 0 1448288 1434598 1434598 1089985 1089985 326894 326894 3444675 3281503 81299 81873 81745 77635 1012 3098 272503 248821 15943 7739 328158 290763 31179 6216 1078088 1045535 32553 91673 10350 81323 40050 40050 108437 108437 192732 192732 719481 712448 6716 317 178182 122572 49020 6590 36997 30666 6331 319431 233819 85612 47033 46635 398 2080 2080 762602 665080 97522 244886 135388 109305 193 OTHER JAZZ FEST EXPENSE 470524 469136 1388 ALL OTHER PROGRAM EXPEN 72928 72602 326 OTHER FOUNDATION FESTIV 26696 26696 11370378 10189044 1074982 106352 4202691 786115 7001844 4852773 1700 331041 189527 212632 409377 12874906 5032748 8591958 7842158 19195667 25920113 649409 622450 724007 823282 40910949 41445795 879466 200243 3669989 251300 879466 4121532 X 39255872 36564862 775611 759401 40031483 37324263 40910949 41445795 -5579211 2871991 0 X X 0 1 X 1 0 X 1691179 1797486 1884307 1998789 2671963 10043724 40562438 35477453 35359327 44675439 1670916 157745573 42253617 37274939 37243634 46674228 4342879 167789297 1069366 1207710 1281363 1356522 1822434 6737395 2866724 3146948 2969816 2584373 11567861 3936090 4354658 4251179 3940895 1822434 18305256 149484041 226358 301392 429125 448958 547423 1953256 226358 301392 429125 448958 547423 1953256 851907 3397761 330862 4580530 43331882 37576331 37672759 50520947 5221164 174323083 0.85750 0.87210 0.01120 0.00800 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: HISTORIC TAX CREDITS - 2015 AMOUNT: $ 851,907. 2019 AMOUNT: $ 330,862. SPECIAL EVENTS - 2018 AMOUNT: $ 112,282. SETTLEMENT INCOME - 2018 AMOUNT: $ 3,285,479. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 694051 X X X X 0 649409 17417 44376 622450 678159 18100 46850 649409 691378 14931 28150 678159 700685 10693 20000 691378 703977 50239 43156 10375 700685 0.00000 0.80330 0.19670 0 0 446250 446250 11523827 4207008 7316819 781814 724565 57249 123015 101175 21840 7842158 X 3814522 2871991 2959 2874950 939572 4851595 4851595 5791167 6521742 2959 2959 6518783 4851595 4851595 11370378 PART III, LINE 4: ALL OF THE ARTWORK THAT WAS ACQUIRED IS FROM LOCAL ARTISTS FROM THE SOUTHEAST REGION OF LOUISIANA. THE VARIOUS PIECES IN THE COLLECTION DEPICT THE MUSIC, CULTURE AND HERITAGE OF THE COMMUNITIES IN THE NEW ORLEANS AREA. PART V, LINE 4: TO PROMOTE JAZZ CONCERTS AND JAZZ RELATED LECTURE SERIES IN THE COMMUNITY. PART X, LINE 2: THE FOUNDATION IS A NON-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS EXEMPT FROM LOUISIANA INCOME TAX UNDER THE SECTION 121(5) OF TITLE 47 OF THE LOUISIANA REVISED STATUES OF 1950. THE FOUNDATION APPLIES A "MORE-LIKELY-THAN-NOT" RECOGNITION THRESHOLD FOR ALL TAX UNCERTAINTIES. THIS APPROACH ONLY ALLOWS THE RECOGNITION OF THOSE TAX BENEFITS THAT HAVE A GREATER THAN FIFTY PERCENT LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. THE FOUNDATION HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THERE WERE NO OUTSTANDING OR RETROACTIVE TAX POSITIONS WITH LESS THAN A FIFTY PERCENT LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 2,959. PART XI, LINE 4B - OTHER ADJUSTMENTS: NO JAZZ & HERITAGE FESTIVAL EXPENSES SEPARATELY STATED 4,851,595. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 2,959. PART XII, LINE 4B - OTHER ADJUSTMENTS: NO JAZZ & HERITAGE FESTIVAL EXPENSES SEPARATELY STATED 4,851,595. FUNDRAISING GALA 122355 103269 19086 40590 25430 JAZZ SOCIETY SOIREE 86340 69870 16470 3164 208695 173139 35556 40590 28594 69184 -33628 1 ANTHONY BEAN COMMUNITY THEATER 4527 TCHOUPITOULAS ST NEW ORLEANS LA 70115 721492305 501(C)(3) 7000 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. ARISE ACADEMY 3819 ST CLAUDE AVE NEW ORLEANS LA 70117 263240588 501(C)(3) 6000 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. ART KLUB NOLA INC 1941 ARTS ST NEW ORLEANS LA 70117 208404524 501(C)(3) 12500 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. COLLEGIATE ACADEMIES 7301 DWYER ROAD NEW ORLEANS LA 70126 800601507 501(C)(3) 13000 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. CRESCENT CITY SCHOOLS 3811 N GALVEZ ST NEW ORLEANS LA 70117 272811737 501(C)(3) 6000 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. FIRSTLINE SCHOOLS 300 NBROAD ST SUITE 207 NEW ORLEANS LA 70019 721409800 501(C)(3) 14500 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. FRIENDS OF WWOZ PO BOX 51810 NEW ORLEANS LA 70151 581702220 501(C)(3) 300000 TO PROVIDE MATCHING FUNDS IN OPERATION TO RECEIVE OTHER FUNDING. JEFFERSON PARISH PUBLIC SCHOOL SYSTEM 501 MANHATTAN BLVD HARVEY LA 70058 726000592 46500 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. KIPP NEW ORLEANS INC 1307 ORETHA CASTLE HALEY STE 302 NEW ORLEANS LA 70113 202277213 501(C)(3) 33500 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. LAFOURCHE PARISH SCHOOL BOARD PO BOX 879 THIBODAUX LA 703020879 726000636 21500 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. NATIONAL PERFORMANCE NETWORK 8121 FIG ST NEW ORLEANS LA 70118 061522546 501(C)(3) 6500 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. NEW ORLEANS ARTS EDUCATION ALLIANCE 2533 COLUMBUS ST SUITE 203 NEW ORLEANS LA 70119 823096107 50000 TO FORM A COLLABORATION THAT IS WORKING TO PUT ART AND MUSIC BACK IN SCHOOLS. NEW ORLEANS COLLEGE PREP ACADEMICS 2301 MARENGO ST NEW ORLEANS LA 70115 205595689 501(C)(3) 9000 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. NEW ORLEANS MUSICIANS' CLINIC & ASSISTANCE FOUNDATION 1525 LOUISIANA AVE NEW ORLEANS LA 70115 208139539 501(C)(3) 75000 TO PROVIDE COMPREHENSIVE HEALTH CARE AND MENTAL HEALTH/SOCIAL SERVICES FOR MUSICIANS. NORMAN DIXON FUND 365 CANAL STREET STE 2250 NEW ORLEANS LA 70130 510482622 501(C)(3) 100000 TO PROVIDE SECURITY FOR SECOND LINE PARADES. ST BERNARD PARISH SCHOOL BOARD 200 EAST ST BERNARD HWY CHALMETTE LA 70043 726001195 28500 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. ST TAMMANY PARISH SCHOOL BOARD 321 N THEARD ST COVINGTON LA 70433 726001305 16000 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. THE GREATER NEW ORLEANS FOUNDATION 919 ST CHARLES AVE NEW ORLEANS LA 70130 720408921 501(C)(3) 15000 COMMUNITY PARTNERSHIP GRANT - TO PROVIDE OPPORTUNITIES TO CONTRACT WITH ARTISTS AND PURCHASE SUPPLIES FOR EDUCATIONAL PROGRAMS FOR CHILDREN AND ADULTS. 17 1 ARCHIVE DOCUMENTATION 23 81550 COMMUNITY GRANT 11 22435 MUSIC RELIEF FUND 1972 986000 PART I, LINE 2: THE RECIPIENTS OF A GRANT OR ASSISTANCE ARE REQUIRED TO SUBMIT A REPORT OUTLINING HOW FUNDS WERE USED. SHOULD THE RECIPIENT NOT SUBMIT, THEY ARE NO LONGER ELIGIBLE FOR ANY FUTURE FUNDING OR ASSISTANCE UNTIL THAT COMPLIANCE OBLIGATION IS MET. X X X 0 0 0 0 0 0 0 1 0 DONALD K MARSHALL EXECUTIVE DIRECTOR 145624 0 6400 0 0 0 5825 0 8711 0 166560 0 0 0 PART I, LINE 7 AT THE END OF EVERY YEAR, EACH STAFF IS EVALUATED ON PERFORMANCE, AND THE INCENTIVE PAY IS AWARDED BASED ON THAT EVALUATION. X 45 17432 FAIR MARKET VALUE X 1861 FAIR MARKET VALUE X 31 2652 FAIR MARKET VALUE X GIFT CARDS/CERTIFICATES 45 18460 FAIR MARKET VALUE X BABY GRAND PIANO 1 3395 FAIR MARKET VALUE X JEWELRY 1 185 FAIR MARKET VALUE 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART III, LINE 3 DUE TO THE COVID-19 PANDEMIC, THE ORGANIZATION WAS FORCED TO MAKE SOME TEMPORARY CHANGES. ONE WAS TO CANCEL ITS MAJOR FUNDRAISING ACTIVITY, THE JAZZ & HERITAGE FESTIVAL. IT ALSO CAUSED THE CANCELLATION OF THE ORGANIZATION'S PRODUCTION OF LOCAL SMALL CULTURAL FESTIVALS, LIVE CONCERTS, AND SYMPOSIUMS. THE ORGANIZATION WAS ABLE TO CREATE, PRODUCE, AND STREAM A FEW CONCERTS. THE MAIN FOCUS SHIFTED TO AWARENESS OF STRUGGLING MUSICIANS OF THE COMMUNITY AND RAISING FUNDS TO PROVIDE AID TO MUSICIANS, PRODUCTION WORKERS, AND CULTURE BEARERS OF LOUISIANA. THE ORGANIZATION WAS ABLE TO PROVIDE OVER $900K IN SMALL GRANTS TO INDIVIDUALS THROUGHOUT LOUISIANA. FORM 990, PART VI, SECTION A, LINE 3 ON JANUARY 27, 2005, THE FOUNDATION ENTERED INTO A PRODUCTION MANAGEMENT AND FINANCING AGREEMENT BETWEEN TWO COMPANIES, FESTIVAL PRODUCTIONS LOUISIANA, LLC AND AEG LOUISIANA PRODUCTION, LLC, COLLECTIVELY THE PRODUCERS, TO PRODUCE AND MANAGE THE NEW ORLEANS JAZZ AND HERITAGE FESTIVAL. THE AGREEMENT INCLUDES TWO EXTENSION PERIODS OF FIVE YEARS OR LONGER AS A RESULT OF AN OPTION FOR A SUCCESSIVE ONE YEAR EXTENSION AS A RESULT OF SPECIALLY CANCELLED FESTIVALS, AS DEFINED IN THE AGREEMENT. THE CURRENT EXPIRATION DATE OF THE AGREEMENT IS JANUARY 27, 2025. FORM 990, PART VI, SECTION A, LINE 4 NEW ORLEANS JAZZ AND HERITAGE FESTIVAL AND FOUNDATION, INC. WAS INCORPORATED IN 1970. APART FROM AN AMENDMENT IN 1971 AND A CHANGE IN NAME IN 2005, THE ORGANIZATION HAS NOT AMENDED ITS ARTICLES OF INCORPORATION IN THE FIFTY YEARS SINCE THE ORGANIZATION'S INCEPTION. IN 2020, THE ORGANIZATION RETAINED NEW COUNSEL THAT RECOMMENDED UPDATING THE ARTICLES AND BYLAWS. THE CHANGES WERE MADE PRIMARILY TO CLARIFY PROCEDURAL AMBIGUITIES AND REFLECT MORE MODERN LANGUAGE. ONE SIGNIFICANT CHANGE TO THESE DOCUMENTS WAS TO REMOVE CONFLICTING LANGUAGE ON HOW TO AMEND THE CHARTER. THE OTHER SIGNIFICANT CHANGE WAS TO UPDATE THE LANGUAGE ON THE INUREMENT PROHIBITION FOR BOARD MEMBERS TO MATCH THE SAMPLE LANGUAGE IN IRS PUBLICATION 557 APPENDIX A. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE REVIEWS THE COMPLETE IRS FORM 990 FOR ACCURACY AND COMPLETENESS. ONCE APPROVED BY THE DIRECTOR OF FINANCE, THE 990 IS PRESENTED TO THE FINANCE AND EXECUTIVE COMMITTEES FOR FINAL APPROVAL. AFTER APPROVAL BY THE FINANCE AND EXECUTIVE COMMITTEES, THE EXECUTIVE DIRECTOR SIGNS THE IRS FORM 990 FOR FILING. THE IRS FORM 990 IS AVAILABLE TO THE ENTIRE GOVERNING BODY UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C STAFF, PRODUCERS, AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE THE EXISTENCE OF ANY FINANCIAL INTEREST IN ANY TRANSACTION OR ARRANGEMENT OF THE CORPORATION. THERE IS A CONFLICT OF INTEREST COMMITTEE THAT WILL CONVENE A MEETING TO DISCUSS WHETHER THERE IS A CONFLICT OF INTEREST WHEN A MATTER IS PUT BEFORE THEM. STAFF MAKE PERIODIC REVIEWS OF CONTRACTS AND COMPENSATION ARRANGEMENTS TO ENSURE THE ARM'S LENGTH ARRANGEMENT DOES NOT JEOPARDIZE ITS TAX-EXEMPT STATUS. IF THE COMMITTEE DETERMINES THAT A CONFLICT OF INTEREST EXISTS, THE PRESIDENT OF THE BOARD OF DIRECTORS MAY, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A TRANSACTION OR ARRANGEMENT THAT IS EQUALLY ADVANTAGEOUS TO THE CORPORATION, OR MORE ADVANTAGEOUS TO THE CORPORATION, THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A TRANSACTION OR ARRANGEMENT THAT IS EQUALLY ADVANTAGEOUS TO THE CORPORATION, OR MORE ADVANTAGEOUS TO THE CORPORATION, IS NOT REASONABLY AVAILABLE TO THE CORPORATION UNDER THE CIRCUMSTANCES, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED BOARD MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATIONS' BEST INTEREST, WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL DECIDE BY MAJORITY VOTE WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. THE MINUTES OF THE BOARD MEETING SHALL CONTAIN A BRIEF STATEMENT OF ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT CONSIDERED AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. AN INCREASE IS GIVEN BASED ON PERFORMANCE EVALUATION. THE EXECUTIVE DIRECTOR EVALUATES ALL KEY STAFF AND ASSESSES INCREASES BASED ON PERFORMANCE EVALUATION AND COST OF LIVING. FORM 990, PART VI, SECTION C, LINE 19 ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR IN THE OVERSIGHT OR SELECTION PROCESSES FOR THE AUDIT THAT THE ORGANIZATION'S COMMITTEE USES. FRIENDS OF WWOZ INC PO BOX 51840 NEW ORLEANS LA 70151 581702220 PUBLIC BROADCASTING RADIO STATION LA 501(C)(3) LINE 10 NEW ORLEANS JAZZ & HERITAGE FESTIVAL AND FOUNDATION INC 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 FRIENDS OF WWOZ INC B 300000 CASH PAYMENTS FRIENDS OF WWOZ INC M 430000 CASH PAYMENTS