2018-11-07T19:40:19-06:00 2018-06-30 450250958 EIDE BAILLY LLP 7001 E BELLEVIEW AVE STE 700 DENVER CO 80237 990 2017-07-01 840511458 COLORADO SYMPHONY ASSOCIATION COLO 3036237876 1000 14TH STREET NO 15 DENVER CO 802022333 COREEN MILLER CHIEF FINANCIAL OFFICER 3036237876 2018-11-06 1 KYLE FRITCH CPA P01313374 3037705700 2018-11-06 50.203.234.82 2018-11-06 16:28:57 MS P 38E7B26ACDED65A6206348105EC66FC115FD0A44 B602D594AFD2B0B327E07A06F36CA6A7E42546D0 2017 2019-02-21 02:37:17Z COREEN MILLER 1000 14TH STREET NO 15 DENVER CO 802022333 13985421 0 X WWW.COLORADOSYMPHONY.ORG X 1989 CO PERFORMANCE OF SYMPHONIC CONCERTS. 44 32 335 230 0 9885 6049528 7117107 5683985 6588279 1918 2444 38055 -46790 11773486 13661040 492196 0 0 0 8683738 9658914 0 0 662845 3824556 3757075 13000490 13415989 -1227004 245051 7826809 8006723 2704664 2565539 5122145 5441184 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 10842796 6588279 THE COLORADO SYMPHONY ASSOCIATION PERFORMS SYMPHONIC CONCERTS BENEFITING OVER 250,000 PATRONS FROM THE DENVER AND TRI-STATE AREAS WHILE PROVIDING A PERFORMANCE PLATFORM TO WORLD-CLASS MUSICIANS. 10842796 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 130 1 1 335 1 1 1 0 0 0 0 1 1 0 0 0 0 X 44 32 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 X JEROME H KERN CEO/CO-CHAIRMAN 51.00 1.50 X X 0 0 0 MARY ROSSICK-KERN CO-CHAIRWOMAN 1.00 X X 0 0 0 STEPHANIE DONNER ESQ TREASURER 1.00 X X 0 0 0 SUSAN BOWLESEX-OFFICIO TRUSTEE SECRETARY 40.00 X X 41432 0 14194 BRETT MITCHELL MUSIC DIRECTOR/EX-OFFICIO 40.00 X X 119698 0 4482 SUSAN CAHILL MUSICIAN TRUSTEE 40.00 X 35235 0 27556 AUSTIN FISHER MUSICIAN TRUSTEE 40.00 X 49099 0 12726 MARGARET HOEPPNER MUSICIAN TRUSTEE 40.00 X 40121 0 16763 JOHN KINZIE MUSICIAN TRUSTEE 40.00 X 76322 0 26038 LEAH KOVACH MUSICIAN TRUSTEE 40.00 X 44317 0 16365 ERIK PETERSON MUSICIAN TRUSTEE 40.00 X 32106 0 27492 KOLIO PLACHKOV MUSICIAN TRUSTEE 40.00 X 59339 0 10870 NICK RECUBER MUSICIAN TRUSTEE 40.00 X 55350 0 10478 JASON SHAFER MUSICIAN TRUSTEE 40.00 X 61818 0 12072 ANTHONY ACETTA TRUSTEE 1.00 X 0 0 0 DR PAULA P BERNSTEIN TRUSTEE 1.00 X 0 0 0 JAMES D BUTLER TRUSTEE 1.00 X 0 0 0 YOUNG CHO TRUSTEE 1.00 X 0 0 0 JIM COPENHAVER TRUSTEE 1.00 X 0 0 0 ZACHARY D DETRA ESQ TRUSTEE 1.00 X 0 0 0 BJ DYER TRUSTEE 1.00 X 0 0 0 SANDY ELLIOTT TRUSTEE 1.00 X 0 0 0 JACK FINLAW 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 JESSICA HOBBS 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 RICHARD KYLBERG TRUSTEE 1.00 X 0 0 0 P EVAN LASKY TRUSTEE 1.00 X 0 0 0 JONATHAN MASOUDI MD 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 JOE NEGUSE ESQ 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 ERIC SONDERMAN TRUSTEE 1.00 X 0 0 0 BRANDON THALL TRUSTEE 1.00 X 0 0 0 SARA MOORE EX-OFFICIO 1.00 X 0 0 0 KELLY WALTRIP EX-OFFICIO 1.00 X 0 0 0 GINGER WHITE EX-OFFICIO 1.00 X 0 0 0 WILLIAM K COORS EMERITUS TRUSTEE 1.00 X 0 0 0 JOHN LOW 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 111846 0 4474 ANTHONY PIERCE CHIEF ARTISTIC OFFICER 50.00 X 68860 0 14020 YUMI HWANG-WILLIAMS CONCERT MASTER 40.00 X 104872 0 13123 900415 0 210653 4 0 0 0 OPUS 3 ARTISTS 470 PARK AVENUE SOUTH NEW YORK NY 10016 GUEST ARTIST FEES 160500 ANDREW LITTON LLC 2576 BROADWAY 239 NEW YORK NY 10025 CONDUCTOR AND ARTISTIC DIRECTOR 118337 WILLIAM MORRIS ENDEAVOR ENT 11 MADISON AVE 18TH FLOOR NEW YORK NY 10010 GUEST ARTIST FEES 109970 FLEMING ROSS INC 200 WEST 86TH ST NEW YORK NY 10024 GUEST ARTIST FEES 102000 4 821429 855275 1263207 4177196 190085 7117107 CONCERT PERFORMANCES 711130 6514780 6514780 73499 73499 6588279 2444 2444 277591 821429 324381 -46790 -46790 13661040 6588279 0 -44346 1487029 1102737 267961 116331 6258723 5508284 463649 286790 231104 210576 16785 3743 939138 826811 65878 46449 742920 644601 66616 31703 69309 69309 50294 50294 745404 477805 129807 137792 362086 361207 879 51751 14459 36810 482 340878 167435 173203 240 335815 276207 59608 174241 172363 1652 226 31567 8846 14958 7763 13294 13294 61326 14563 46763 GUEST CONDUCTOR AND ART 1153972 1153972 PRODUCTION EXPENSE 144254 144254 PRINTING AND PUBLICATIO 101004 24497 50908 25599 DUES AND SUBSCRIPTIONS 89880 69763 17537 2580 32000 25623 4109 2268 13415989 10842796 1910348 662845 2574702 2591805 33877 79229 105130 5646 222256 306135 857399 295875 502448 561524 4388396 4462384 7826809 8006723 745802 932896 1958862 1632643 2704664 2565539 X 723749 929820 107760 0 4290636 4511364 5122145 5441184 7826809 8006723 245051 73988 0 X 0 1 X 1 0 X 8584791 6255520 10750615 6049528 7117107 38757561 30000 30000 8584791 6255520 10750615 6049528 7147107 38787561 13891476 24896085 155 187 180 1918 2444 4884 38792445 30160491 0.64180 0.68360 X 26666589 1185373 1299034 853377 28297619 22896701 2516382 2058837 805331 26666589 13931441 18800549 -850210 8985079 22896701 14664247 233565 -466371 500000 13931441 15528275 1135972 2000000 14664247 0.01060 0.95450 0.03490 1 1 1 304006 295875 8131 553393 553393 561524 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 4462384 4462384 X 13813778 73988 78750 152738 13661040 0 13661040 13494739 78750 78750 13415989 0 13415989 PART V, LINE 4: PERMANENT ENDOWMENTS CONSIST OF FUNDS HELD BY OTHER TAX-EXEMPT ORGANIZATIONS ESTABLISHED TO ADMINISTER THE ENDWOMENT FUNDS PREVIOUSLY HELD BY 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 AND THE FUND ARE ORGANIZED AS COLORADO NONPROFIT CORPORATIONS AND HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(3), QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(VI) AND (VIII), AND HAVE BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS UNDER SECTION 509(A)(1) AND (3), RESPECTIVELY. EACH ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITIES ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES AND FOR QUALIFIED TRANSPORTATION BENEFITS. THE ASSOCIATION FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS TAXABLE TRANSPORTATION BENEFITS. THE FUND HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. SYMPHONY BALL 1099020 821429 277591 22730 82730 4971 213950 1099020 821429 277591 22730 82730 4971 213950 324381 -46790 X VARIOUS AUCTION ITEMS 178 99638 COST X GIFT CERT.,TRIPS,GETAWAYS, ETC. 23 90447 COST 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL CONSIST OF NO FEWER THAN SEVEN (7) TRUSTEES, INCLUDING THE BOARD CHAIR, THE PRESIDENT/CEO, NO FEWER THAN TWO (2) MUSICIAN TRUSTEES AND NO FEWER THAN TWO (2) COMMUNITY TRUSTEES. MEMBERS OF THE EXECUTIVE COMMITTEE SHALL HOLD OFFICE UNTIL THE ELECTION AND QUALIFICATION OF SUCCESSORS. THE BOARD CHAIR SHALL PRESIDE AT ALL MEETINGS OF THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE SHALL MEET AS FREQUENTLY AS THE BOARD CHAIR SHALL DEEM NECESSARY. A MAJORITY OF THE NUMBER OF MEMBERS OF THE EXECUTIVE COMMITTEE SHALL CONSTITUTE A QUORUM THEREOF. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE, IN THE INTERIM BETWEEN MEETINGS OF THE BOARD, ANY AND ALL POWERS AND AUTHORITY OF THE ENTIRE BOARD OF TRUSTEES, EXCEPT AS OTHERWISE PROVIDED BY THE ACT, BY THE ARTICLES, OR BY THE BYLAWS. ALL MINUTES OF THE EXECUTIVE COMMITTEE SHALL BE DULY RECORDED AND REPORTED PROMPTLY IN WRITING TO ALL TRUSTEES. FORM 990, PART VI, SECTION A, LINE 2 JERRY KERN AND MARY ROSSIK 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, TRUSTEE, 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 2018 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, 2017 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. FORM 990, PART VII, SECTION A: THE CEO/CO-CHAIRMAN BEGAN RECEIVING COMPENSATION FOR HIS SERVICES IN JUNE OF 2018. THEREFORE, NO 2017 CALENDAR YEAR COMPENSATION OR BENEFITS ARE REPORTED ON FORM 990, PART VII, SECTION A. 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 12B, II 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 855275 CASH