2019-03-12T11:12:44-07:00 2018-06-30 411534805 Carpenter Evert & Associates 7760 France Ave S 940 Bloomington MN 55435 990 2017-07-01 237452688 American Composers Forum AMER 6512281407 75 Fifth Street West St Paul MN 55102 Deborah Kermeen Treasurer 2019-03-12 true Neal O Evert CPA P00046853 9528310085 2017 2019-02-21 02:37:17Z John Nuechterlein 75 Fifth Street West 522 St Paul MN 55102 1848459 false false X www.composersforum.org X 1976 MN TO SUPPORT COMPOSERS AND DEVELOP NEW MARKETS FOR THEIR MUSIC. 32 31 13 40 0 999586 1276737 184152 175592 265210 396130 0 1448948 1848459 312525 235046 0 716217 718145 0 215523 521775 537524 1550517 1490715 -101569 357744 8672383 9062654 535352 579024 8137031 8483630 THE AMERICAN COMPOSERS FORUM (ACF) IS COMMITTED TO SUPPORTING COMPOSERS AND DEVELOPING NEW MARKETS FOR THEIR MUSIC. THROUGH GRANTING, COMMISSIONING, AND PERFORMANCE PROGRAMS, THE FORUM PROVIDES COMPOSERS AT ALL STAGES OF THEIR CAREERS WITH VALUABLE RESOURCES FOR PROFESSIONAL AND ARTISTIC DEVELOPMENT. BY LINKING COMMUNITIES WITH COMPOSERS AND PERFORMERS, THE FORUM FOSTERS A DEMAND FOR NEW MUSIC, ENRICHES COMMUNITIES, AND HELPS DEVELOP THE NEXT GENERATION OF COMPOSERS, MUSICIANS, AND MUSIC PATRONS. false false 1068506 235046 175592 COMMISSIONING AND RESIDENCY: ACF awards commissions, fellowships and residencies through eight core programs that serve professional composers, ensembles and community organizations. ACF CONNECT is a new national program that creates partnerships with leading ensembles for the purpose of creation and development of new work.MEDIA: ACF is the home of innova recordings, a new music label that releases 20+ titles each year representing a diverse mix of work including experimental, jazz, world music and new classical. Distributed through NAXOS USA, the catalog numbers over 600 titles and is frequently featured on leading digital platforms such as iTunes, Apple Music and Spotify. Important to the mission of the organization, 100% of sales goes directly to the artists. ACF also produces a daily radio show in partnership with Minnesota Public Radio called Composers Datebook, carried on 150 stations nationwide.EDUCATION: BANDQUEST and CHORALQUEST commission new work from leading American composers for middle level students to connect them with living composers of the highest caliber. To support the next generation of composers, NEXTNOTES is a national competitive program for high school students that annually offers awards, mentorship and performance opportunities. 1068506 true true false false false false false false false true true false false false true true true false false false false false false false false false false false true false false false false false false false false false false false false true false false false false false false false false true 96 0 true 13 true false false false false false false false false 0 false false false false false false false false false false X 32 31 false false false false true false false true true false false true true true true true true true true false MN X X Paul Hanson 6512281407 75 Fifth Street West 522 St Paul MN 55102 Mary Ellen Childs Chair 0.50 0.00 X X 0 0 0 Patrick Castillo Vice Chair 0.50 0.00 X X 0 0 0 Anne LeBaron Vice Chair 0.50 0.00 X X 0 0 0 Sam Hseng-Hung Hsu Director 0.50 0.00 X 0 0 0 Jeff Graves Secretary 0.50 0.00 X X 0 0 0 John Nuechterlein President & CEO 60.00 0.00 X X 102757 0 12217 J Anthony Allen Director 0.50 0.00 X 0 0 0 Janis Lane-Ewart Director 0.50 0.00 X 0 0 0 Jeff Cadwell Director 0.50 0.00 X 0 0 0 Andrew Paulus Director 0.50 0.00 X 0 0 0 Dee Ann Crossley Director 0.50 0.00 X 0 0 0 Melitta Drechsler Director 0.50 0.00 X 0 0 0 Stanford Thompson Director 0.50 0.00 X 0 0 0 Vivian Fung Director 0.50 0.00 X 0 0 0 Delta David Gier Director 0.50 0.00 X 0 0 0 Jennifer Howard Director 0.50 0.00 X 0 0 0 Nancy Huart Director 0.50 0.00 X 0 0 0 Barry Kempton Director 0.50 0.00 X 0 0 0 Deborah Kermeen Treasurer 0.50 0.00 X X 0 0 0 Michelle Kinney Director 0.50 0.00 X 0 0 0 Sarah Lutman Director 0.50 0.00 X 0 0 0 Stephen Miles Director 0.50 0.00 X 0 0 0 Evans Mirageas Director 0.50 0.00 X 0 0 0 ALFRED P MOORE Director 0.50 0.00 X 0 0 0 David Myers Director 0.50 0.00 X 0 0 0 Joseph Ohrt Director 0.50 0.00 X 0 0 0 Chris Osgood Director 0.50 0.00 X 0 0 0 Bill Sands Director 0.50 0.00 X 0 0 0 Asha Srinivasan Director 0.50 0.00 X 0 0 0 Stephen Usery Director 0.50 0.00 X 0 0 0 Tom Voegeli Director 0.50 0.00 X 0 0 0 Jim Wafler Director 0.50 0.00 X 0 0 0 Paul Hanson VP of Fin & Adm 40.00 0.00 X 66494 0 8567 169251 20784 1 false false false 0 57822 93224 1125691 30032 1276737 PROGRAM SERVICE FEES 511140 175592 175592 175592 396130 396130 0 0 0 0 0 0 0 0 1848459 175592 396130 5000 5000 230046 230046 0 0 201183 117005 31833 52345 0 426770 248203 67528 111039 0 45638 26542 7221 11875 44554 25912 7050 11592 0 1075 1075 13474 13474 0 0 0 87791 57326 30465 28301 5550 20801 1950 47306 44425 1164 1717 28561 25278 1349 1934 9152 9152 59504 45474 5766 8264 45146 37715 5013 2418 0 15848 10211 5065 572 0 0 29359 20263 3738 5358 2631 2631 Performer Fees and Per Diem 63268 63268 Recording Production 51159 51159 Postage and Shipping 15109 13280 374 1455 Panel Honorarium 14500 14500 25340 18197 2139 5004 1490715 1068506 206686 215523 19517 141468 182503 320402 189667 314650 3644 3076 0 0 9871 16781 72665 65676 12195 6069 220422 191981 57800 28441 8124521 8166091 0 0 0 0 8672383 9062654 47878 50428 258974 253099 228500 275497 535352 579024 X 1136828 1252542 3454454 3682339 3545749 3548749 8137031 8483630 8672383 9062654 357744 -11145 X false true X true false X 2154437 786890 1259571 999586 1276738 6477222 0 0 2154437 786890 1259571 999586 1276738 6477222 2435457 4041765 316130 316130 0 0 6793352 0.59500 0.64370 X 5821982 3000 274104 274493 5824593 5662688 3294 444040 288040 5821982 5588473 27554 299001 252340 5662688 6477627 3630 144353 240915 796222 5588473 5955180 3791 753584 233930 6478625 0.00430 0.60930 0.38640 false false false 81564 74184 7380 101958 80897 21061 36900 36900 28441 Funds Held for Others 268997 Leasehold Improvement Allowance Liabilit 6500 275497 X 1837314 -11145 -11145 1848459 1848459 1490715 1490715 1490715 Part X : FIN48 Footnote The Organization has a tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and has adopted Accounting for Uncertainty in Income Taxes, ASC 740-10. The Organizations policy is to evaluate uncertain tax positions, at least annually, for the potential for income tax exposure from unrelated business income or from loss of nonprofit status. The Organization continues to operate consistent with its original exemption application and each year takes the necessary actions to maintain its exempt status. It has been classified as an organization that is not a private foundation under the Internal Revenue Code and charitable contributions by donors are tax deductible. In compliance with its exempt status, the Organization annually files a Return of Organization Exempt From Income Tax (Form 990). false 0 0 Composer Fee 33 230046 X 1 30032 Fair Value false false false Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR OF THE BOARD OF DIRECTORS, AND ALL OTHER OFFICERS OF THE CORPORATION AND THE CHAIRS OF THE COMMITTEES. AT LEAST ONE MEMBER OF THE COMMITTEE MUST BE A COMPOSER. THIS COMMITTEE SERVES AS THE CENTRAL PLANNING BODY FOR THE ORGANIZATION. IT HAS THE FULL AUTHORITY TO ACT FOR THE BOARD IN MANAGING THE AFFAIRS OF THE CORPORATION DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD, AND SHALL REPORT ITS ACTIONS TO THE BOARD.THE GOVERNANCE COMMITTEE CONSISTS OF AT LEAST ONE COMPOSER, AT LEAST ONE NON-COMPOSER, THE PRESIDENT AND CHIEF EXECUTIVE OFFICER AND ANY OTHER INDIVIDUALS APPOINTED THERETO BY THE CHAIR OF THE BOARD OF DIRECTORS IN CONSULTATION WITH THE EXECUTIVE COMMITTEE. THE GOVERNANCE COMMITTEE IS RESPONSIBLE FOR A) IDENTIFYING PROSPECTIVE DIRECTORS OF THE CORPORATION, ASSESSING THEIR CREDENTIALS, AND FORMALLY NOMINATING THEM FOR ELECTION BY THE BOARD, B)NOMINATING OFFICERS FOR ELECTION BY THE BOARD AT ITS ANNUAL MEETING C) ESTABLISHING CRITERIA FOR BOARD MEMBERS' PERFORMANCE AND EVALUATING THEIR PERFORMANCE ON THE BASIS OF THOSE CRITERIA AND PERIODICALLY REVIEWING THE STRCTURES AND MECHANISMS OF THE CORPORTATION'S GOVERNANCE, INCLUDING THOSE BYLAWS AND PROPOSING REVISIONS OF AND ADDITIONS TO THOSE STRUCTURES AND MECHANISMS TO THE BOARD FOR ITS CONSIDERDATION AND ADOPTION. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder COMPOSER FORUM MEMBERS ARE MOSTLY COMPOSERS AND/OR PERFORMERS OF NEW MUSIC.ALL MEMBERS OF THE AMERICAN COMPOSERS FORUM ARE DUES PAYING MEMBERS. MEMBERS IN THIS ORGANIZATION DO NOT HAVE VOTING RIGHTS. Form 990, Part VI, Line 11b: Form 990 Review Process THE FORM 990 IS PRESENTED TO MANAGEMENT, THE EXECUTIVE COMMITTEE OF THE BOARD AND FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ANNUALLY, EACH OFFICER, EMPLOYEE AND MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO REVIEW THE FORUM'S CONFLICT OF INTEREST POLICY AND TO COMPLETE A DISCLOSURE FORM. THIS INFORMATION IS MONITORED BY THE PRESIDENT AND CEO, THE CHAIR OF THE BOARD OF DIRECTORS, AND THE CHAIR OF THE GOVERNANCE COMMITTEE. ANY RELEVANT CONFLICTS ARE DISCLOSED PRIOR TO BOARD CONSIDERATION OF A CONTRACT OR TRANSACTION, AND THE PERSON WITH THE CONFLICT IS NOT ALLOWED TO PARTICIPATE IN DISCUSSION, EXERT PERSONAL INFLUENCE, OR VOTE ON THE ISSUE. MATTERS REGARDING CONFLICTS ARE DOCUMENTED IN THE MINUTES OF THE MEETING OR IN A SEPARATE MEMORANDUM FILED WITH THE ORIGINAL MEETING MINUTES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management IN COMPLIANCE WITH INTERNAL REVENUE SERVICE GUIDELINES FOR APPROVAL OF SENIOR MANAGEMENT COMPENSATION, THE AMERICAN COMPOSERS FORUM (ACF) BOARD OF DIRECTORS OR A DELEGATED COMMITTEE OF THE BOARD (REFERRED TO AS THE APPROVAL BODY BELOW) WILL USE THE FOLLOWING PROCESS AND GUIDELINES TO REVIEW AND APPROVE SENIOR MANAGEMENT COMPENSATION: 1. COVERED INDIVIDUALS. A WRITTEN LIST OF SENIOR MANAGEMENT POSITIONS COVERED BY THIS POLICY (COVERED INDIVIDUALS) WILL BE MAINTAINED BY THE APPROVAL BODY. 2. IMPARTIAL DECISION MAKERS. THE COMPENSATION ARRANGEMENT MUST BE APPROVED IN ADVANCE (BEFORE ANY PAYMENT OR COMMITMENT IS MADE) BY THE APPROVAL BODY OF ACF, COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT (EXAMPLE: NEITHER THE EXECUTIVE WHOSE COMPENSATION IS BEING DETERMINED NOR ANY OF HIS/HER FAMILY MEMBERS MAY BE PRESENT DURING THE DISCUSSION/DEBATE OR PARTICIPATE IN THE VOTE). 3. COMPARABILITY DATA. WHEN THE APPROVAL BODY IS CONSIDERING COMPENSATION TO THE COVERED INDIVIDUALS, IT MUST RELY ON COMPARABILITY DATA THAT SUPPORT THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. FOR EXAMPLE, WHEN CRAFTING COMPENSATION PACKAGES, THE APPROVAL BODY MUST SECURE DATA THAT DOCUMENT COMPENSATION LEVELS FOR SIMILARLY QUALIFIED INDIVIDUALS IN LIKE POSITIONS AT LIKE ORGANIZATIONS. THIS DATA MAY INCLUDE THE FOLLOWING: A) EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS; B) WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; C) DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS; AND D) INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. 4. CONCURRENT DOCUMENTATION. THE APPROVAL BODY MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED. TO QUALIFY AS CONCURRENT DOCUMENTATION, WRITTEN OR ELECTRONIC RECORDS OF THE APPROVAL BODY (SUCH AS MEETING MINUTES) MUST NOTE: A) THE TERMS OF THE COMPENSATION AND THE DATE IT WAS APPROVED; B) THE MEMBERS OF THE APPROVAL BODY WHO WERE PRESENT DURING THE DELIBERATIONS ON THE COMEPNSATION THAT WAS APPROVED AND THOSE WHO VOTED ON IT; C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WERE OBTAINED; AND D) ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF HTE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE APPROVAL BODY BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN 2017 FOR THE PRESIDENT & CEO, J. NUECHTERLEIN. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE FORUM'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO PUBLIC. THE FORUM'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND AT THE OFFICE OF THE MINNESOTA ATTORNEY GENERAL.