2020-01-13T19:20:16-06:00 2019-06-30 450250958 EIDE BAILLY LLP 7001 E BELLEVIEW AVE STE 700 DENVER CO 80237 990 2018-07-01 840511458 COLORADO SYMPHONY ASSOCIATION COLO 3036237876 1000 14TH STREET NO 15 DENVER CO 802022333 COREEN MILLER CHIEF FINANCIAL OFFICER 3036237876 2020-01-13 1 KYLE FRITCH CPA P01313374 3037705700 2020-01-02 216.147.181.48 2020-01-13 18:16:24 MS P DFBB7986C3D4D2C3FD407C0F68F0C385BAD10E7D 0D8FA862322811F9A0BBF3318134ADFB96389756 2018 2020-11-19 02:30:22Z COREEN MILLER 1000 14TH STREET NO 15 DENVER CO 802022333 14922103 0 X WWW.COLORADOSYMPHONY.ORG X 1989 CO PERFORMANCE OF SYMPHONIC CONCERTS. 34 22 404 240 0 0 7117107 7142299 6588279 7472668 2444 20429 -46790 -72980 13661040 14562416 0 0 0 0 9658914 9910383 0 0 739440 3757075 4497602 13415989 14407985 245051 154431 8006723 7826090 2565539 2271932 5441184 5554158 X THE COLORADO SYMPHONY ASSOCIATION (CSA) IS A NOT-FOR-PROFIT ORGANIZATION ESTABLISHED TO FUND AND OPERATE THE COLORADO SYMPHONY ORCHESTRA FOR THE ENJOYMENT AND BENEFIT OF THE CITIZENS OF METROPOLITAN DENVER AND THE GREATER COLORADO AND ROCKY MOUNTAIN REGIONS. THE COLORADO SYMPHONY ORCHESTRA PERFORMS MORE THAN 100 CLASSICAL, POPS AND FAMILY CONCERTS EACH YEAR; SHOWCASING MANY OF THE WORLD'S FINEST MUSICIANS, CONDUCTORS, AND ENTERTAINERS. 0 0 11544094 7472668 THE COLORADO SYMPHONY ASSOCIATION PERFORMS CONCERTS BENEFITING OVER 250,000 PATRONS FROM THE DENVER AND TRI-STATE AREAS AND PROVIDES A PERFORMANCE PLATFORM TO WORLD-CLASS MUSICIANS. 11544094 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 150 0 1 404 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 34 22 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CO X COREEN MILLER 3033082468 1000 14TH STREET 15 DENVER CO 802022333 JEROME H KERN CHIEF EXECUTIVE OFFICER/CO-CHAIRMAN 51.00 1.50 X X 349419 0 13977 RICHARD KYLBERG CO-CHAIRMAN 2.00 X X 0 0 0 JIM BUTLER TREASURER 1.00 X X 0 0 0 SUSAN BOWLES SECRETARY/EX-OFFICIO TRUSTEE 40.00 X X 42772 0 21429 SUSAN CAHILL MUSICIAN TRUSTEE 40.00 X 23650 0 25306 BRETT MITCHELL MUSIC DIRECTOR/EX-OFFICIO 40.00 X 200469 0 19054 ALESSANDRA FLANAGAN MUSICIAN TRUSTEE 40.00 X 52415 0 701 MARGARET HOEPPNER MUSICIAN TRUSTEE 40.00 X 49066 0 13544 YUMI HWANG-WILLIAMS CONCERTMASTER 40.00 X 111253 0 12602 JOHN KINZIE MUSICIAN TRUSTEE 40.00 X 76573 0 27967 LEAH KOVACH MUSICIAN TRUSTEE 40.00 X 44928 0 19542 ERIK PETERSON MUSICIAN TRUSTEE 40.00 X 19582 0 28802 MICHAEL VAN WIRT MUSICIAN TRUSTEE 40.00 X 59860 0 9977 NICK RECUBER MUSICIAN TRUSTEE 40.00 X 57277 0 11799 ANTHONY ACETTA TRUSTEE 1.00 X 0 0 0 DR PAULA P BERNSTEIN TRUSTEE 1.00 X 0 0 0 YOUNG CHO TRUSTEE 1.00 X 0 0 0 STEPHANIE DONNER TRUSTEE 1.00 X 0 0 0 SANDY ELLIOTT TRUSTEE 1.00 X 0 0 0 DAVID HACKL TRUSTEE 1.00 X 0 0 0 AMY HARMON TRUSTEE 1.00 X 0 0 0 DIANE S HILL PHD TRUSTEE 1.00 X 0 0 0 KATHLEEN JOHNSON ESQ TRUSTEE 1.00 X 0 0 0 RICHARD D KRUGMAN TRUSTEE 1.00 X 0 0 0 BILL MYERS TRUSTEE 1.00 X 0 0 0 DIANE NAGLER TRUSTEE 1.00 X 0 0 0 DEANA PERLMUTTER TRUSTEE 1.00 X 0 0 0 JULIE RUBSAM TRUSTEE 1.00 X 0 0 0 LT SANDVIK TRUSTEE 1.00 X 0 0 0 ANDRA ZEPPELIN TRUSTEE 1.00 X 0 0 0 WILLIAM KOWALSKI EX-OFFICIO 1.00 X 0 0 0 ARTHUR HODGES EX-OFFICIO 1.00 X 0 0 0 SARA MOORE EX-OFFICIO 1.00 X 0 0 0 GINGER WHITE EX-OFFICIO 1.00 X 0 0 0 MARY ROSSICK KERN EMERITUS TRUSTEE 1.00 X 0 0 0 LEE YEINGST EMERITUS TRUSTEE 1.00 X 0 0 0 COREEN MILLER CHIEF FINANCIAL OFFICER/COO 50.00 X 131110 0 5244 ANTHONY PIERCE CHIEF ARTISTIC OFFICER 50.00 X 123131 0 13951 JOHN BURTNESS CHIEF ADVANCEMENT OFFICER 50.00 X 150842 0 10325 1492347 0 234220 3 0 1 0 CINECONCERTS LLC 706 N CITRUS AVE LOS ANGELES CA 90038 GUEST ARTIST FEES-MOVIES 122500 1 720382 899808 1231646 4290463 58454 7142299 CONCERT PERFORMANCES 711130 7415776 7415776 56892 56892 7472668 20429 20429 286707 720382 359687 -72980 -72980 14562416 7472668 0 -52551 1612783 1037382 329829 245572 6332507 5626827 467610 238070 227053 205762 15014 6277 1006360 892445 61157 52758 731680 634852 63510 33318 45524 45524 51000 51000 718839 460864 170885 87090 542747 538280 4467 70302 14552 55538 212 352880 215802 134065 3013 272883 240713 32170 267186 250479 315 16392 27387 6878 13515 6994 7774 7774 62202 14135 48067 GUEST CONDUCTOR AND ART 1645592 1645592 PRODUCTION EXPENSE 141761 141136 625 PRINTING AND PUBLICATIO 129849 25435 66272 38142 DUES AND SUBSCRIPTIONS 93839 76679 16680 480 67837 54561 7246 6030 14407985 11544094 2124451 739440 2591805 2419147 79229 36528 5646 30746 306135 349176 873214 303649 561524 569565 4462384 4420928 8006723 7826090 932896 776561 1632643 1495371 2565539 2271932 X 929820 1109791 4511364 4444367 5441184 5554158 8006723 7826090 154431 -41457 0 X 0 1 X 1 0 X 6255520 10750615 6049528 7117107 7142299 37315069 30000 60000 90000 6255520 10750615 6049528 7147107 7202299 37405069 14220986 23184083 187 180 1918 2444 20429 25158 37430227 32414604 0.61940 0.64180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28297619 1181889 921144 897908 29502744 26666589 1185373 1299034 853377 28297619 22896701 2516382 2058837 805331 26666589 13931441 18800549 -850210 8985079 22896701 14664247 233565 -466371 500000 13931441 0.01670 0.98330 0.00000 1 1 1 314888 303649 11239 558326 558326 569565 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 4420928 4420928 X 14654184 -41457 133225 91768 14562416 0 14562416 14541210 133225 133225 14407985 0 14407985 PART V, LINE 4: PERMANENT ENDOWMENTS CONSIST OF FUNDS HELD BY OTHER TAX-EXEMPT ORGANIZATIONS ESTABLISHED TO ADMINISTER THE ENDOWMENT FUNDS OF THE SYMPHONY. THESE ORGANIZATIONS ARE GOVERNED BY SEPARATE BOARDS OF TRUSTEES. SUPPORTING DISTRIBUTIONS (IF APPLICABLE) FROM THE FUNDS ARE PROVIDED TO THE SYMPHONY FOR PROGRAM SERVICES AND OTHER OPERATIONS. PERMANENT ENDOWMENTS ALSO INCLUDE A BENEFICIAL INTEREST IN AN IRREVOCABLE PERPETUAL TRUST ADMINISTERED BY A COMMUNITY FOUNDATION. THE TRUST AGREEMENT REQUIRES DISTRIBUTION OF 50% OF THE NET INCOME OF THE TRUST TO THE SYMPHONY FOR ITS UNRESTRICTED USE; HOWEVER THE SYMPHONY WILL NEVER RECEIVE THE ASSETS OF THE TRUST. PART X, LINE 2: THE ASSOCIATION IS ORGANIZED AS A COLORADO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3), QUALIFYING FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND HAS BEEN DETERMINED NOT TO BE PRIVATE FOUNDATION UNDER SECTION 509(A)(1). THE ASSOCIATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ASSOCIATION IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. THE ASSOCIATION HAS DETERMINED IT HAS NO UNRELATED BUSINESS INCOME TAX AND THEREFORE, HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. SYMPHONY BALL 1007089 720382 286707 36609 79225 2490 241363 1007089 720382 286707 36609 79225 2490 241363 359687 -72980 X X X X X 0 0 0 0 0 0 0 1 0 JEROME H KERN CHIEF EXECUTIVE OFFICER/CO-CHAIRMAN 209419 0 140000 0 0 0 13977 0 400 0 363796 0 0 0 BRETT MITCHELL MUSIC DIRECTOR/EX-OFFICIO 190469 0 10000 0 0 0 8019 0 11235 0 219723 0 0 0 JOHN BURTNESS CHIEF ADVANCEMENT OFFICER 140842 0 10000 0 0 0 879 0 9846 0 161567 0 0 0 PART I, LINE 7 THE ORGANIZATION ANNUALLY REVIEWS THE PERFORMANCES OF THE EXECUTIVE STAFF AND OTHER STAFF TO DETERMINE IF ADDITIONAL COMPENSATION IN THE FORM OF BONUSES WILL BE PAID. DURING CALENDAR YER ENDING DECEMBER 31, 2018, THE ORGANIZATION AWARDED THE CHIEF EXCECUTIVE OFFICER/CO-CHAIRMAN, CHIEF FINANCIAL OFFICER/COO, MUSICIAN TRUSTEES, MUSIC DIRECTOR, CONCERTMASTER, CHIEF ARTISTIC OFFICER, AND THE CHIEF ADVANCEMENT OFFICER A BONUS BASED ON REVIEW OF THEIR PERFORMANCES AND SERVICE TO THE ORGANIZATION. X VARIOUS AUCTION ITEMS 178 0 COST X GIFT CERT.,TRIPS,GETAWAYS, ETC. 23 0 COST 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 JERRY KERN AND MARY ROSSICK KERN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B AN UNREDACTED COPY OF THE FORM 990 IS SENT FOR REVIEW TO ALL TRUSTEES OF THE FINANCE COMMITTEE PRIOR TO FILING. IN ADDITION, A REDACTED COPY OF THE TAX RETURN IS SENT TO THE ENTIRE BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE COLORADO SYMPHONY ASSOCIATION (CSA) HAS A CONFLICT OF INTEREST POLICY COVERING OFFICERS, TRUSTEES, COMMITTEE MEMBERS, MUSICIAN TRUSTEES, STAFF MEMBERS, AND CERTAIN CONSULTANTS (IF APPROPRIATE). EACH RESPONSIBLE PERSON MUST ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES THAT COULD CONTRIBUTE TO A POTENTIAL CONFLICT OF INTEREST. THE DISCLOSURE FORM MUST BE SUBMITTED TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR REVIEWING POTENTIAL CONFLICTS OF INTEREST AND HANDLING WHAT IT DETERMINES TO BE ACTUAL CONFLICTS OF INTEREST IN THE MANNER DESCRIBED IN THE POLICY UNDER "REVIEWING AND MANAGING CONFLICTS OF INTEREST". IF THE EXECUTIVE COMMITTEE OR RESPONSIBLE PERSON BECOMES AWARE THAT CSA IS ABOUT TO ENTER INTO OR MAKE ANY DECISIONS INVOLVING A CONFLICT OF INTEREST TRANSACTION WITH THE RESPONSIBLE PERSON, A FAMILY MEMBER, A FRIEND, OR A RELATED ENTITY, THE RESPONSIBLE PERSON MUST: 1) IMMEDIATELY INFORM THOSE CHARGED WITH APPROVING THE TRANSACTION ON BEHALF OF CSA OF THE CONFLICT OF INTEREST 2) AID THE PERSONS CHARGED WITH MAKING THE DECISION BY DISCLOSING TO SUCH PERSON(S) ANY MATERIAL FACTS THAT BEAR ON THE ADVISABILITY OF THE TRANSACTION FROM THE STANDPOINT OF CSA AND 3) NOT PARTICIPATE IN THE DELIBERATION OR VOTE ON THE DECISION TO ENTER INTO SUCH TRANSACTION, AND NOT ATTEMPT TO EXERT HIS OR HER INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. THE EXECUTIVE COMMITTEE WILL REPORT TO THE BOARD AT ITS NEXT REGULAR MEETING THE RESULTS OF ANY REVIEW AND THE ACTION TAKEN. FORM 990, PART VI, SECTION B, LINE 15 FISCAL YEAR 2019 COMPENSATION FOR THE CEO WAS DETERMINED AFTER COMPARISON OF SIMILARLY QUALIFIED PERSONS IN COMPARABLE ORGANIZATIONS AND AFTER ANALYZING THE VALUE BROUGHT TO THE CSA BY THE CEO. AN INDEPENDENT COMPENSATION COMMITTEE CONSISTING OF BOTH TRUSTEES AND NON-TRUSTEES REVIEWED PERTINENT DATA AND MADE THE COMPENSATION RECOMMENDATION TO THE BOARD WHICH APPROVED THE CONTRACT. SENIOR MANAGEMENT TEAM COMPENSATION INCREASED ON JULY 1, 2019 BY THE SAME PERCENTAGE AS THE REST OF THE EMPLOYEES IN THE ORGANIZATION. ANY COMPENSATION INCREASES OTHER THAN THE STANDARD PERCENTAGE OCCURRED AFTER COMPARING THE CURRENT COMPENSATION WITH COMPENSATION BASED ON SIMILARLY QUALIFIED PERSONS IN COMPARABLE ORGANIZATIONS AND AFTER ANALYZING THE VALUE BROUGHT TO THE CSA BY SENIOR MANAGEMENT STAFF PERSON(S). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST VIA MAIL, EMAIL OR IN PERSON AT ITS OFFICES. THE SYMPHONY FUND 1000 14TH STREET 15 DENVER CO 80202 260138249 RAISE, HOLD & ADMINISTER FUNDS FOR OPERATING NEEDS OF SYMPHONY ASSOCIATION CO 501(C)(3) LINE 12A, I COLORADO SYMPHONY ASSOCIATION 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 THE SYMPHONY FUND C 899808 CASH