2018-02-01T15:10:39-06:00 2017-06-30 450250958 EIDE BAILLY LLP 5299 DTC BLVD STE 1000 GREENWOOD VILLAGE CO 80111 990 2016-07-01 840511458 COLORADO SYMPHONY ASSOCIATION COLO 3036237876 1000 14TH STREET NO 15 DENVER CO 802022333 COREEN MILLER CHIEF FINANCIAL OFFICER 3036237876 2018-01-31 1 KYLE FRITCH CPA P01313374 3037705700 2018-01-31 50.203.234.82 2018-01-31 11:07:01 MS P 38E7B26ACDED65A6206348105EC66FC115FD0A44 38E7B26ACDED65A6206348105EC66FC115FD0A44 2016 2021-01-29 14:40:06Z COREEN MILLER 1000 14TH STREET NO 15 DENVER CO 802022333 12057223 0 X WWW.COLORADOSYMPHONY.ORG X 1989 CO PERFORMANCE OF SYMPHONIC CONCERTS. 39 30 351 220 0 0 10750615 6049528 5379929 5683985 9 1918 3693 38055 16134246 11773486 0 492196 0 0 8745108 8683738 0 0 506810 4049016 3824556 12794124 13000490 3340122 -1227004 7841615 7826809 1747888 2704664 6093727 5122145 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 10577699 492196 5683985 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. 10577699 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 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 129 1 1 351 1 0 0 0 0 0 1 1 0 0 0 0 X 39 30 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 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 BOWLES SECRETARY/MUSICIAN TRUSTEE 40.00 X X 42377 0 15313 YUMI HWANG-WILLIAMS CONCERT MASTER/ TRUSTEE 40.00 X 106679 0 11204 KOLIO PLACHKOV MUSICIAN TRUSTEE 40.00 X 68325 0 9227 JASON SHAFER MUSICIAN TRUSTEE 40.00 X 56952 0 10087 SUSAN CAHILL MUSICIAN TRUSTEE 40.00 X 32006 0 24805 JOHN KINZIE MUSICIAN TRUSTEE 40.00 X 74442 0 16624 AUSTIN LARSON MUSICIAN TRUSTEE 40.00 X 48803 0 9612 NICK RECUBER MUSICIAN TRUSTEE 40.00 X 55293 0 8597 MIKE THORNTON MUSICIAN TRUSTEE 40.00 X 76918 0 18955 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 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 DR EVERETTE J FREEMAN TRUSTEE 1.00 X 0 0 0 DR MICHAEL G GUNDZIK 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 PATRICK MCKINSTRY ESQ 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 ERIC SONDERMANN TRUSTEE 1.00 X 0 0 0 BRANDON THALL TRUSTEE 1.00 X 0 0 0 W GERALD RAINER EX-OFFICIO TRUSTEE 1.00 X 0 0 0 LEE YEINGST EX-OFFICIO TRUSTEE 1.00 X 0 0 0 GINGER WHITE EX-OFFICIO TRUSTEE 1.00 X 0 0 0 ROSE BLASCHKE EX-OFFICIO TRUSTEE 1.00 X 0 0 0 WILLIAM K COORS EMERITUS TRUSTEE 1.00 X 0 0 0 JOHN LAW EMERITUS TRUSTEE 1.00 X 0 0 0 COREEN MILLER CHIEF FINANCIAL OFFICER 50.00 X 97846 0 1542 ANTHONY PIERCE SR. VP OF ARTISTIC PLANNIN 50.00 X 97894 0 14564 757535 0 140530 1 0 0 0 ANDREW LITTON LLC 2576 BROADWAY 239 NEW YORK NY 10025 CONDUCTOR AND ARTISTIC DIRECTOR 159004 OPUS 3 ARTISTS 470 PARK AVENUE SOUTH NEW YORK NY 10016 GUEST ARTIST FEES 106750 2 812263 975887 1159753 3101625 94619 6049528 CONCERT PERFORMANCES 711130 5592794 5592794 91191 91191 5683985 1918 1918 255292 812263 230610 24682 24682 66500 53127 13373 13373 11773486 5683985 0 39973 492196 492196 858623 721196 105826 31601 5999443 5292311 476585 230547 232781 209926 15544 7311 894912 808679 57895 28338 697979 618669 53300 26010 251731 251731 46901 46901 630789 428937 101123 100729 421605 406562 15043 75390 18722 46091 10577 269085 127292 130714 11079 347664 261550 86114 235198 218937 730 15531 33614 9013 12993 11608 560 560 21046 21046 53233 14742 38491 GUEST CONDUCTOR AND ART 1143675 1143675 PRODUCTION EXPENSE 129984 129984 DUES AND SUBSCRIPTIONS 84063 64819 19244 PRINTING AND PUBLICATIO 59068 3227 40324 15517 20950 13824 4207 2919 13000490 10577699 1915981 506810 1766521 2574702 1322549 33877 39100 105130 2133 66847 222256 785029 282581 511492 502448 4132973 4388396 7841615 7826809 540226 745802 1207662 1958862 1747888 2704664 X 608043 723749 1514113 107760 3971571 4290636 6093727 5122145 7841615 7826809 -1227004 255422 0 X 0 1 X 1 0 X 5446498 8584791 6255520 10750615 6049528 37086952 5446498 8584791 6255520 10750615 6049528 37086952 11730329 25356623 1471 155 187 180 1918 3911 37090863 29042822 0.68360 0.70870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22896701 2516382 2058837 805331 26666589 13931441 18800549 -850210 8985079 22896701 14664247 233565 -466371 500000 13931441 15528275 1135972 2000000 14664247 11544877 3983398 15528275 0.00180 0.94690 0.05130 1 1 1 304006 282581 21425 481023 481023 502448 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS 4388396 4388396 X 11126488 255422 73467 328889 10797599 975887 975887 11773486 12581761 73467 73467 12508294 492196 492196 13000490 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. EACH ENTITY 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: DISTRIBUTION OF WORKING CAPITAL TO THE ASSOC. REPORTED SEPARATELY ON AUDIT 975,887. PART XII, LINE 4B - OTHER ADJUSTMENTS: TRANSFER OF ASSETS TO THE FUND REPORTED SEPARATELY ON AUDIT 492,196. SYMPHONY BALL 1067555 812263 255292 22905 77596 875 129234 1067555 812263 255292 22905 77596 875 129234 230610 24682 66500 35710 17417 1 0.50000 66500 35710 17417 53127 13373 CO 1 0 1 0 1.00000 0.00000 COREEN MILLER 1000 14TH STREET 15 DENVER CO 80202 0 SUSAN KELLY 0 THE RAFFLE MANAGER OVERSEES ALL ASPECTS OF THE RAFFLE. THIS INCLUDES SECURING RAFFLE PRIZES, ORGANIZING AND MANAGING VOLUNTEERS FOR TICKET SALES, CREATING CALENDARS FOR CAR DISPLAY, MANAGING THE RAFFLE COMMITTEE AND CREATING "GREAT SYMPHONY SWEEPSTAKES" CONTENT FOR MARKETING COLLATERAL. THE RAFFLE MANAGER WORKS IN CONJUNCTION WITH MEMBERS OF THE FINANCE DEPARTMENT TO REVIEW, TABULATE AND AUDIT ALL SALES ASSOCIATED WITH THE RAFFLE. X 1 49083 1 THE SYMPHONY FUND 1000 14TH STREET 15 DENVER CO 80202 260138249 501(C)(3) 492196 GENERAL SUPPORT 1 0 PART I, LINE 2: IN 2016, THE COLORADO SYMPHONY ASSOCIATION (CSA) RECEIVED A BEQUEST THAT ITS GOVERNING BOARD DESIGNATED TO THE SYMPHONY FUND, A RELATED SUPPORTING ORGANIZATION, FOR THE ENDOWMENT. FUNDS WERE DISTRIBUTED DIRECTLY FROM THE CSA TO THE SUPPORTING ORGANIZATION AND DUE TO THE RELATIONSHIP OF THE ORGANIZATIONS, NO FURTHER MONITORING IS NECESSARY. X VARIOUS AUCTION ITEMS 204 94619 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 THESE 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, DIRECTORS, 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 DECISION INVOLVING A CONFLICTING 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 THE PRESIDENT/CEO IS NOT CURRENTLY COMPENSATED FOR HIS SERVICES. AT A FUTURE TIME, WHEN AND IF APPROPRIATE, COMPENSATION FOR THE PRESIDENT/CEO MAY OCCUR AFTER COMPARING COMPENSATION OF SIMILARLY QUALIFIED PERSONS IN COMPARABLE ORGANIZATIONS AND AFTER ANALYZING THE VALUE BROUGHT TO THE CSA BY THE PRESIDENT AND CEO. SENIOR MANAGEMENT TEAM COMPENSATION INCREASED ON JULY 1, 2016. COMPENSATION INCREASES 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 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 THE SYMPHONY FUND B 492196 CASH THE SYMPHONY FUND C 975887 CASH