2016-04-18T15:24:26-05:00 2015-08-31 721088864 LAPORTE APAC 111 VETERANS MEMORIAL BLVD 600 METAIRIE LA 700054958 990 2014-09-01 581702220 FRIENDS OF WWOZ INC FRIE 5045681239 PO BOX 51840 NEW ORLEANS LA 70151 CAROL SOLOMON CFO 5045681239 2016-04-18 1 JOHN S WILES CPA P01222673 5048355522 2014 2016-08-17 19:52:53Z CHAUNCEY L ROYSTER PO BOX 51840 NEW ORLEANS LA 70151 5084398 0 X WWW.WWOZ.ORG X 1986 LA FRIENDS OF WWOZ, INC. OPERATES A NONCOMMERCIAL, EDUCATIONAL RADIO STATION WHICH WAS LICENSED TO OPERATE BY THE FEDERAL COMMUNICATIONS COMMISSIONS ON OCTOBER 29, 1981. THE STATION'S CALL LETTERS ARE WWOZ-FM. THE MISSION OF THE STATION IS TO CELEBRATE THE CULTURAL DIVERSITY OF NEW ORLEANS AND ITS SURROUNDING REGIONS THROUGH MUSIC AND INFORMATION. THE STATION IS FUNDED MAINLY BY FEDERAL AND STATE GRANTS, SUPPORT FROM THE NEW ORLEANS JAZZ AND HERITAGE FOUNDATION, COMMUNITY FUNDRAISING AND UNDERWRITING CONTRIBUTIONS. THE BROADCAST HOURS OF THE RADIO STATION WERE 8,758 FOR YEAR ENDED AUGUST 31, 2015. 19 19 19 600 52539 51539 202314 4618485 0 0 -12455 34445 -418 60684 189441 4713614 0 0 0 0 153953 1081575 0 0 109510 181053 3704866 335006 4786441 -145565 -72827 1277411 1213348 35714 44478 1241697 1168870 X FRIENDS OF WWOZ, INC. OPERATES A NONCOMMERICAL, EDUCATIONAL RADIO STATION WHICH WAS LICENSED TO OPERATE BY THE FEDERAL COMMMUNICATIONS COMMISSIONS ON OCTOBER 29, 1981. THE STATION'S CALL LETTERS ARE WWOZ-FM. THE MISSION OF THE STATION IS TO CELEBRATE THE CULTURAL DIVERSITY OF NEW ORLEANS AND ITS SURROUNDING REGIONS THROUGH MUSIC AND INFORMATION. THE STATION IS FUNDED MAINLY BY FEDERAL AND STATE GRANTS, SUPPORT FROM THE NEW ORLEANS JAZZ AND HERITAGE FOUNDATION, COMMUNITY FUNDRAISING AND UNDERWRITING CONTRIBUTIONS. THE BROADCAST HOURS OF THE RADIO STATION WERE 8,758 FOR YEAR ENDED AUGUST 31, 2015. 0 0 4326862 54274 FRIENDS OF WWOZ, INC. OPERATES A NONCOMMERICAL, EDUCATIONAL RADIO STATION WHICH WAS LICENSED TO OPERATE BY THE FEDERAL COMMMUNICATIONS COMMISSIONS ON OCTOBER 29, 1981. THE STATION'S CALL LETTERS ARE WWOZ-FM. THE MISSION OF THE STATION IS TO CELEBRATE THE CULTURAL DIVERSITY OF NEW ORLEANS AND ITS SURROUNDING REGIONS THROUGH MUSIC AND INFORMATION. THE STATION IS FUNDED MAINLY BY FEDERAL AND STATE GRANTS, SUPPORT FROM THE NEW ORLEANS JAZZ AND HERITAGE FOUNDTION, COMMUNITY FUNDRAISING AND UNDERWRITING CONTRIBUTIONS. THE BROADCAST HOURS OF THE RADIO STATION WERE 8,758 FOR YEAR ENDED AUGUST 31, 2015. 4326862 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 43 0 1 19 1 1 1 0 0 0 0 1 1 0 0 0 0 X 19 19 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X BEAU ROYSTER 5045681239 1008 N PETERS STREET NEW ORLEANS LA 70116 CAROL SOLOMON BOARD MEMBER 2.00 X 0 0 0 CJ BLANCHE PRESIDENT 2.00 X X 0 0 0 COURTNEY SLATTEN KATZENSTEIN COMMUNITY BOARD MEMBER 2.00 X 0 0 0 MARY JOHNSTON-NORRISS SECRETARY 2.00 X X 0 0 0 BOB EDMUNDSON COMMUNITY BOARD MEMBER 2.00 X 0 0 0 DAVID TORKANOWSKY BOARD MEMBER 2.00 X 0 0 0 GERMAINE BAZZLE BOARD MEMBER 2.00 X 0 0 0 JAMES HUTCHINSON COMMUNITY BOARD MEMBER 2.00 X 0 0 0 PETER LABORDE COMMUNITY BOARD MEMBER 2.00 X 0 0 0 DEBORAH DUPLECHIN HARKINS BOARD MEMBER 2.00 X 0 0 0 KAREN NABONNE COAXUM COMMUNITY BOARD MEMBER 2.00 X 0 0 0 BELINDA LEWIS BATISTE TREASURER 2.00 X X 0 0 0 JOHN R PEGUES BOARD MEMBER 2.00 X 0 0 0 RUTH CHOUEST COMMUNITY BOARD MEMBER 2.00 X 0 0 0 JOHN H BANKS BOARD MEMBER 2.00 X 0 0 0 LEONARD SMITH III BOARD MEMBER 2.00 X 0 0 0 RICHARD CORTIZAS COMMUNITY BOARD MEMBER 2.00 X 0 0 0 ROXY WRIGHT BOARD MEMBER EX OFFICIO 2.00 X 0 0 0 SKIPPER BOND BOARD MEMBER 2.00 X 0 0 0 DAVID FREEDMAN GENERAL MANAGER 40.00 X 76875 0 8600 CHAUNCEY ROYSTER CFO 40.00 X 67650 0 12300 144525 0 20900 0 0 0 0 0 2397687 1042500 799607 378691 4618485 21630 21630 179695 166880 12815 12815 12815 210314 130350 79964 52539 27425 54274 73554 -19280 -19280 4713614 -19280 52539 61870 172254 155715 12598 3941 653944 529838 60566 63540 13701 13701 176894 153314 19980 3600 64782 43525 15430 5827 28516 28516 171576 173211 -8244 6609 86743 86743 45973 25904 19452 617 15806 10575 5231 138486 130880 7606 155993 155993 31638 31638 JAZZ FEST EXPENSES 2113097 2113097 WEBSITE 312986 312986 PROGRAM PRODUCTION 253691 253691 MEMBERSHIP INCENTIVES 101028 101028 249333 162500 61457 25376 4786441 4326862 350069 109510 205906 98702 227804 227842 78162 177840 0 22026 1696932 1034079 739970 662853 25569 24085 1277411 1213348 35714 44478 35714 44478 X 1241697 1168870 1241697 1168870 1277411 1213348 -72827 0 X X 0 1 X 1 0 X X 1 NEW ORLEANS JAZZ AND HERITAGE FOUNDATION 720692744 9 1 0 0 1 0 0 0.99070 0.00670 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 409775 112215 297560 1287157 921864 365293 662853 X 4978308 60793 203904 264697 4713611 3 3 4713614 5051138 60793 203904 264697 4786441 0 4786441 PART X, LINE 2: THE STATION'S ACTIVITIES RELATING TO THE OPERATION OF ITS RADIO STATION ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE STATION QUALIFIES AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE IRC. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE STATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. THE STATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, WOULD BE INCLUDED IN INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FOR SPECIAL EVENTS 130,350. SWAMP SHOP EXPENSES 73,554. PART XI, LINE 4B - OTHER ADJUSTMENTS: ROUNDING 3. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FOR SPECIAL EVENTS 130,350. SWAMP SHOP EXPENSES 73,554. MANGO FREEZE 127131 127131 74592 PIANO NIGHT 78183 78183 55758 1 5000 5000 210314 210314 130350 130350 79964 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER, THE NEW ORLEANS JAZZ AND HERITAGE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A THE NEW ORLEANS JAZZ AND HERITAGE FOUNDATION SHALL APPOINT ALL REGULAR MEMBERS OF THE BOARD OF DIRECTORS WHENEVER A VACANCY OR NEWLY CREATED DIRECTORSHIP OCCURS. FORM 990, PART VI, SECTION A, LINE 7B THE NEW ORLEANS JAZZ AND HERTIAGE FOUNDATION HAS THE RIGHT TO APPROVE OR RATIFY DECISIONS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WILL BE REVIEWED BY THE FINANCE COMMITTEE AND THEN THE PRESIDENT OF THE BOARD. THE ENTIRE BOARD IS GIVEN THE OPPORTUNITY TO REVIEW THE FORM 990. UPON APPROVAL BY THE BOARD, IT WILL BE RELEASED FOR SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C FRIENDS OF WWOZ, INC. IMPLEMENTED ITS OWN CONFLICT OF INTEREST POLICY DURING THE YEAR ENDED 06/30/2014. THE CEO, CFO, AND THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION IS AS FOLLOWS: THE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OF THE ORGANIZATION. THE COMPENSATION IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILAR QUALIFIED PERSONS IN SIMILAR SITUATED ORGANIZATIONS. ALL DELIBERATION AND DECISIONS REGARDING THE DETERMINATION OF COMPENSATION ARE DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 2C THE FINANCE COMMITTEE AND BOARD MEMBERS ARE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT. THIS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION B, LINE 13 & 14 THE ORGANIZATION CURRENTLY ADHERES TO THE DOCUMENT RETENTION POLICY OF THE NEW ORLEANS JAZZ AND HERITAGE FOUNDATION. THE ORGANIZATION'S OWN DOCUMENT RETENTION POLICY IS IN THE PROCESS OF BEING REVISED AND FORMALIZED BY THE BOARD OF DIRECTORS. PART IV, LINE 29 FRIENDS OF WWOZ, INC. RECEIVED A TOTAL OF $60,793 OF NONCASH CONTRIBUTIONS IN THE FISCAL YEAR ENDED 8/31/15. THIS AMOUNT IS NOT INCLUDED ON FORM 990, PART VIII, LINE 1F, AS IT IS CONSIDERED A "DONATED USE OF FACILITIES" FOR TAX PURPOSES AND IS A RECONCILING ITEM ON SCHEDULE D. THIS AMOUNT REPRESENTS A WAIVER OF RENT PAYMENTS GIVEN TO WWOZ BY THE FRENCH MARKET CORPORATION IN EXCHANGE FOR RADIO UNDERWRITING. IN ACCORDANCE WITH THE SCHEDULE M INSTRUCTIONS, THESE CONTRIBUTIONS OF THE USE OF FACILITIES WERE NOT INCLUDED ON SCHEDULE M. NEW ORLEANS JAZZ AND HERITAGE FOUNDATION 1205 N RAMPART STREET NEW ORLEANS LA 70116 720692744 PROMOTE NEW ORLEANS JAZZ AND HERITAGE LA 501(C)(3) 9 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0