2016-02-24T16:01:59-06:00 2015-09-30 113518842 MARKS PANETH LLP 685 THIRD AVENUE NEW YORK NY 10017 990 2014-10-01 237300636 AMERICAN SYMPHONY ORCHESTRA LEAGUE D/B/A LEAGUE OF AMERICAN ORCHESTRAS AMER 2122625161 33 WEST 60TH STREET 5TH FLOOR NEW YORK NY 10023 JESSE ROSEN PRES/CEO 2122625161 2016-02-24 1 LYONS ROBERT P00227472 2125038800 2016-02-24 2014 2016-08-17 19:52:53Z LEAGUE OF AMERICAN ORCHESTRAS JESSE ROSEN 33 WEST 60TH STREET 5TH FLOOR NEW YORK NY 10023 5600644 0 X WWW.AMERICANORCHESTRAS.ORG X 1962 NY THE MISSION OF THE LEAGUE OF AMERICAN ORCHESTRAS IS TO LEAD, ENCOURAGE, SUPPORT AND SERVE ORCHESTRAS AS THEY ASSURE THE VITALITY OF THE MUSICAL EXPERIENCE, STRENGTHEN THE ENTIRE ORCHESTRAL ORGANIZATION AND DEEPEN THEIR CONNECTIONS WITH THEIR PUBLIC AND THEIR COMMUNITIES. 47 45 43 0 198557 0 4569988 4680526 646025 799012 88393 100801 12138 20305 5316544 5600644 529000 503014 0 0 3087660 3263774 0 0 753515 1889364 2174838 5506024 5941626 -189480 -340982 7975780 7429767 800322 816891 7175458 6612876 X THE MISSION OF THE LEAGUE OF AMERICAN ORCHESTRAS IS TO LEAD, ENCOURAGE, SUPPORT AND SERVE ORCHESTRAS AS THEY ASSURE THE VITALITY OF THE MUSICAL EXPERIENCE, STRENGTHEN THE ENTIRE ORCHESTRAL ORGANIZATION AND DEEPEN THEIR CONNECTIONS WITH THEIR PUBLIC AND THEIR COMMUNITIES. 0 0 1979989 503014 600455 LEARNING AND LEADERSHIP DEVELOPMENTTHE LEAGUE OFFERS A VARIETY OF SEMINARS, FELLOWSHIPS, MENTORING CIRCLES, ONLINE LEARNING, AND MEETINGS THROUGH WHICH ORCHESTRA STAFF, BOARD MEMBERS, MUSICIANS, AND VOLUNTEERS CAN BUILD VALUABLE LEADERSHIP SKILLS TO ADDRESS THEIR ORCHESTRAS' SHORT- AND LONG-TERM CHALLENGES AND EVALUATE AND IMPROVE GOVERNANCE PRACTICE. THE ANNUAL NATIONAL CONFERENCE OFFERS ADDITIONAL OPPORTUNITIES FOR PROFESSIONAL DEVELOPMENT WHILE PROVIDING A FORUM TO DISCUSS EMERGING ISSUES AND TRENDS, EXCHANGE IDEAS, AND MODEL POSSIBLE SOLUTIONS TO COMMON PROBLEMS. 946094 198557 COMMUNICATIONS AND PUBLIC RELATIONSTHE LEAGUE PROVIDES ORCHESTRAS AND INDIVIDUALS WITH UPDATES AND NEWS ABOUT THE FIELD; DEVELOPS STRATEGIC MESSAGING ABOUT THE PUBLIC VALUE OF ORCHESTRAS, FOR USE NATIONALLY AND BY ORCHESTRAS LOCALLY; FURNISHES FIELD-WIDE DATA AND CONTEXT TO JOURNALISTS; AND PROVIDES MEDIA RELATIONS GUIDANCE TO ORCHESTRAS NATIONWIDE. 598938 RESEARCH AND DEVELOPMENTTHE LEAGUE EQUIPS ORCHESTRAS WITH INDUSTRY-SPECIFIC RESEARCH AND INFORMATION TO FUEL INNOVATION AND PROVIDES THE DATA AND INFORMATION THEY NEED TO MAKE KEY DECISIONS. THE LEAGUE ALSO CONDUCTS, ANALYZES, AND DISSEMINATES A RANGE OF SURVEYS-FROM QUICK QUESTIONS FOCUSING ON SPECIFIC ISSUES, TO ANNUAL, IN-DEPTH STUDIES. 880174 ADVOCACYTHE LEAGUE REPRESENTS THE INTERESTS OF AMERICAN ORCHESTRAS TO MEMBERS OF CONGRESS AND THE EXECUTIVE BRANCH ON ISSUES AFFECTING THE ORCHESTRA FIELD; DISTRIBUTES UPDATES ON PENDING LEGISLATION, WITH RECOMMENDATIONS FOR LOCAL ACTION; AND PROVIDES ASSISTANCE TO ORCHESTRAS TO BUILD THEIR CAPACITY FOR LOCAL AND STATE ADVOCACY. MEMBER SERVICESTHE LEAGUE PROVIDES MORE THAN 800 MEMBERS WITH EXTENSIVE INFORMATION ABOUT THE FIELD, INCLUDING TRENDS, OPEN POSITIONS AND NEW APPOINTMENTS AND THE MANY OTHER ACTIVITIES OF THE NATION'S ORCHESTRAS. MEMBERS ARE INVITED TO PARTICIPATE IN LIST-SERVES, A CONFIDENTIAL SPACE WHERE THEY CAN SHARE THEIR EXTENSIVE KNOWLEDGE AND LEARN ABOUT BEST PRACTICES THROUGHOUT THE FIELD. 880174 4405195 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 23 0 43 1 1 1 0 0 0 0 0 0 0 0 0 X 47 45 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X X STEPHEN LISNER COO 6468224048 33 WEST 60TH STREET 5TH FLOOR NEW YORK NY 10023 BURTON ALTER DIRECTOR 2.00 X 0 0 0 ALBERTA ARTHURS DIRECTOR 2.00 X 0 0 0 BRENT ASSINK DIRECTOR 2.00 X 13000 0 0 DR MALCOLM MCDOUGAL BROWN DIRECTOR 2.00 X 0 0 0 JOHN B CANNING FORMER DIRECTOR 2.00 X 0 0 0 DANIEL PETERSEN DIRECTOR 2.00 X 0 0 0 RICHARD M CISEK DIRECTOR 2.00 X 0 0 0 MELANIE CLARKE DIRECTOR 2.00 X 0 0 0 BRUCE E CLINTON DIRECTOR 2.00 X 0 0 0 MARGARITA CONTRENI FORMER DIRECTOR 2.00 X 0 0 0 GLORIA DEPASQUALE DIRECTOR 2.00 X 0 0 0 HELEN J DEVOS DIRECTOR 2.00 X 0 0 0 AARON DWORKIN DIRECTOR 2.00 X 0 0 0 DR AARON FLAGG DIRECTOR 2.00 X 0 0 0 MARIAN GODFREY DIRECTOR 2.00 X 0 0 0 DOUGLAS M HAGERMAN DIRECTOR 2.00 X 0 0 0 JIM HASLER DIRECTOR 2.00 X 0 0 0 DAVID M ROTH DIRECTOR 2.00 X 0 0 0 DANIEL BERNARD ROUMAIN DIRECTOR 2.00 X 0 0 0 MATTHEW VANBESIEN DIRECTOR 2.00 X 0 0 0 MARK JUNG DIRECTOR 2.00 X 0 0 0 JONATHAN WEEDMAN DIRECTOR 2.00 X 0 0 0 CAMILLE D LABARRE DIRECTOR 2.00 X 0 0 0 ROBERT LEVINE DIRECTOR 2.00 X 0 0 0 HUGH W LONG DIRECTOR 2.00 X 0 0 0 KJRISTINE LUND DIRECTOR 2.00 X 0 0 0 ANTHONY MCGILL DIRECTOR 2.00 X 0 0 0 ALAN MCINTYRE DIRECTOR 2.00 X 0 0 0 SIMON WOODS DIRECTOR 2.00 X 0 0 0 DAVID ALAN MILLER DIRECTOR 2.00 X 0 0 0 CATHERINE C MOYE DIRECTOR 2.00 X 0 0 0 LOWELL J NOTEBOOM DIRECTOR 2.00 X 0 0 0 STEVE C PARRISH DIRECTOR/VICE CHAIR 4.00 X X 0 0 0 ANNE PARSONS DIRECTOR 2.00 X 0 0 0 MARY PATTON DIRECTOR 2.00 X 0 0 0 ROBERT A PEISER DIRECTOR/TREASURER 4.00 X X 0 0 0 HENRY PEYREBRUNE DIRECTOR 2.00 X 0 0 0 ALAN PIERSON DIRECTOR 2.00 X 0 0 0 PATRICIA A RICHARDS DIRECTOR/CHAIR 4.00 X X 0 0 0 ROBERT B ROSOFF DIRECTOR 2.00 X 0 0 0 MARY SAATHOFF DIRECTOR 2.00 X 0 0 0 BARRY A SANDERS DIRECTOR/SECRETARY 4.00 X X 0 0 0 CYNTHIA M SARGENT DIRECTOR 2.00 X 0 0 0 HELEN SHAFFER DIRECTOR 2.00 X 0 0 0 PENNY VAN HORN DIRECTOR 2.00 X 0 0 0 ROBERT J WAGNER DIRECTOR 2.00 X 0 0 0 ALBERT K WEBSTER DIRECTOR 2.00 X 0 0 0 WENDY YOUNG DIRECTOR 2.00 X 0 0 0 JESSE ROSEN PRESIDENT AND CEO 40.00 X X 310743 0 10634 KATHERINE CARLETON FORMER DIRECTOR 2.00 X 0 0 0 PAUL MEECHAM FORMER DIRECTOR 2.00 X 0 0 0 CONNIE STEENSMA FORMER DIRECTOR 2.00 X 0 0 0 STACY WILSON MARGOLIS VP FOR DEVELOPMENT 40.00 X 163682 0 9749 HEATHER NOONAN VP ADVOCACY 40.00 X 137150 0 27570 STEPHEN LISNER COO 40.00 X 170633 0 19459 PAULA KAHN VP LEARNING/LDRSHIP DEV 40.00 X 91149 0 11917 KEN COLE VP LEARNING/LDRSHIP DEV 40.00 X 69298 0 4794 955655 0 84123 4 0 1 0 0 1869281 120800 2690445 4680526 MEETINGS AND SEMINARS 900099 600455 600455 SYMPHONY MAGAZINE 541800 198557 198557 799012 100801 100801 OTHER REVENUE 900099 20305 20305 20305 5600644 600455 198557 121106 502014 502014 1000 1000 1087452 780407 131239 175806 1656531 1140402 263038 253091 317046 212016 48516 56514 202745 140961 29631 32153 9839 3849 5990 43250 43250 267428 236789 16154 14485 141545 118925 9722 12898 209215 140234 21140 47841 619599 429636 92276 97687 156312 146764 6375 3173 335634 271828 26558 37248 72816 46389 14372 12055 12666 6196 5062 1408 PRINTING AND PRODUCTION 118799 115429 0 3370 BANK CHARGES AND FEES 79178 13163 66015 0 STAFF TRAINING 61821 60431 0 1390 POSTAGE AND DELIVERY 37888 33341 1607 2940 8848 5421 1971 1456 5941626 4405195 782916 753515 300 300 1290464 818983 1201175 1022505 88018 116142 88746 193064 2335991 2244900 96555 91091 5070469 5046623 140053 141059 7975780 7429767 41816 60048 539422 545337 219084 211506 800322 816891 X 809889 872926 2904438 2178819 3461131 3561131 7175458 6612876 7975780 7429767 X -340982 -210230 -11370 X X 0 1 X 1 0 X 3784128 7074918 4356310 4569988 4680526 24465870 3784128 7074918 4356310 4569988 4680526 24465870 1758266 22707604 94445 31138 24236 88393 100801 339013 215979 343407 187958 184590 198557 1130491 11811 29263 21974 12138 20305 95491 26030865 2590554 0.87230 0.88610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8515 88090 96605 5856393 5952998 447650 111913 0 0 463489 444484 427439 447650 1783062 2674593 81965 79529 77359 96605 335458 115872 111121 106860 111913 445766 668649 8084 13577 11969 8515 42145 PART I-A, LINE 1: THE LEAGUE CONDUCTED DIRECT LOBBYING ON BEHALF OF ITS CONSTITUENT ORCHESTRA MEMBERS, AND GRASSROOTS LOBBYING IN PARTNERSHIP WITH OTHER NATIONAL ARTS AND NONPROFIT SERVICE ORGANIZATIONS, RELATED TO APPROPRIATIONS FOR NATIONAL ENDOWMENT FOR THE ARTS, INTERNATIONAL CULTURAL EXCHANGE AND ARTS EDUCATION PROGRAMMING, AND SUPPORT FOR ARTS EDUCATION IN THE REAUTHORIZATION OF THE ELEMENTARY AND SECONDARY EDUCATION ACT. LEAGUE STAFF WERE ALSO INVOLVED IN EFFORTS RELATED TO VISA AND TAX REQUIREMENTS FOR INTERNATIONAL GUEST ARTISTS, CHARITABLE GIVING INCENTIVES, PROTECTING THE USE OF WIRELESS MICROPHONES, AND SUPPORTIVE POLICIES FOR DOMESTIC AND INTERNATIONAL TRAVEL AND USE OF MUSICAL INSTRUMENTS. 0 4350577 100000 -88742 250000 4111835 4092055 483522 225000 4350577 4218091 463125 589161 4092055 3911558 586521 279980 4218091 3918336 -6778 3911558 0.86600 0.13400 0 0 904923 904923 0 216737 212050 4687 1214331 1127927 86404 91091 DEFERRED RENT 211506 211506 X 5390414 -210230 -210230 5600644 0 5600644 5952996 11370 11370 5941626 0 5941626 PART V, LINE 4: THE LEAGUE'S ENDOWMENT INVESTMENT POLICY IS TO INVEST ASSETS INTO INVESTMENT INSTRUMENTS APPROVED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, OR THE INVESTMENT COMMITTEE SUBCOMMITTEE THEREOF, WITH THE ALLOCATION OF FUNDS BASED UPON SPECIFIED TARGET PERCENTAGES (OR RANGE OF TARGET PERCENTAGES) FOR EACH TYPE OF INVESTMENT INSTRUMENT. THE OVERALL INVESTMENT OBJECTIVE IS TO MAXIMIZE THE TOTAL RETURN FROM INCOME (DIVIDENDS AND INTEREST) AND THE APPRECIATION OF INVESTMENTS. ANY INCOME ON THE ENDOWMENT FUNDS AND ANY INCREASE IN VALUE OVER THE HISTORICAL DOLLAR VALUE AT THE TIME OF THE DONATION ARE GENERALLY TRANSFERRED TO GENERAL OPERATING FUNDS WITHIN THE YEAR EARNED FOR PROGRAM PURPOSES, INCLUDING, WHERE REQUIRED, THE PURPOSE AUTHORIZED BY THE RELEVANT CONTRIBUTIONS TO THE ENDOWMENT. CURRENTLY IT IS THE POLICY OF THE BOARD OF DIRECTORS THAT TRANSFERS FROM THE ENDOWMENT FUNDS DO NOT DEPLETE THE VALUE OF THE ENDOWMENT FUNDS BELOW HISTORICAL DOLLAR VALUE AT THE TIME OF DONATION. PART X, LINE 2: THE LEAGUE HAS NO UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2015 AND 2014 IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740 ("INCOME TAXES"), WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN POSITIONS. THE LEAGUE IS NO LONGER SUBJECT TO FEDERAL OR STATE AND LOCAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2012. PART XII, LINE 2D - OTHER ADJUSTMENTS: WRITE OFF OF UNCOLLECTABLE PLEDGES 11,370. 1 GRAND RAPIDS SYMPHONY 300 OTTAWA AVE NW STE 100 GRAND RAPIDS MI 45903 386005447 501(C)(3) 17500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. INDIANAPOLIS SYMPHONY ORCHESTRA 32 EAST WASHINGTON STREET STE 600 INDIANAPOLIS IN 46204 350998627 501(C)(3) 17500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. LOUISIANA PHILHARMONIC ORCHESTRA 1010 COMMON ST STE 120 NEW ORLEANS LA 70112 721189023 501(C)(3) 20000 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. ALLENTOWN SYMPHONY 23 NORTH 6TH STREET ALLENTOWN PA 18101 236272140 501(C)(3) 25000 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. BALTIMORE SYMPHONY ORCHESTRA 1212 CATHDERAL STREET BALTIMORE MD 21201 520629696 501(C)(3) 17500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. CENTRAL OHIO SYMPHONY PO BOX 619 DELAWARE OH 43015 311009672 501(C)(3) 13000 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. DC YOUTH ORCHESTRA PROGRAM 1700 E CAPITAL ST NE WASHINGTON DC 20003 526058783 501(C)(3) 15000 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. EL PASO SYMPHONY ORCHESTRA 1 CIVIC CENTER PLAZA EL PASO TX 79901 746000772 501(C)(3) 27500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. GETTY GRANT EVALUATOR KALAMAZOO SYMPHONY ORCHESTRA 359 SOUTH KALAMAZOO MALL SUITE 100 KALAMAZOO MO 49007 386005710 501(C)(3) 27500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. KIDZNOTES PO BOX 200 DURHAM NC 27702 270446845 501(C)(3) 17500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. KNOXVILLE SYMPHONY ORCHESTRA 359 SOUTH KALAMAZOO MALL SUITE 100 KNOXVILLE TN 37902 626008097 501(C)(3) 20000 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. LOS ANGELES PHILHARMONIC 151 S GRAND AVENUE LOS ANGELES CA 90012 951696734 501(C)(3) 15000 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. MILWAUKEE YOUTH SYMPHONY ORCHESTRA 325 WEST WALNUT STREET MILWAUKEE WI 53212 390973594 501(C)(3) 17500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. NEW JERSEY SYMPHONY ORCHESTRA 60 PARK PLACE 9TH FLOOR NEWARK NJ 07102 221559422 501(C)(3) 17500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. ORCHESTRA OF ST LUKE'S 450 WEST 37TTH STREET SUITE 502 NEW YORK NY 10018 510201839 501(C)(3) 26500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. SAN DIEGO YOUTH SYMPHONY 1650 EL PRADO 2071 SAN DIEGO CA 92101 237380943 501(C)(3) 17500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. THE PHOENIX SYMPHONY ONE N FIRST STREET STE 200 PHOENIZ AZ 85004 866000134 501(C)(3) 22500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. SEATTLE SYMPHONY PO BOX 21906 SEATTLE WA 98111 910667412 501(C)(3) 15000 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. SEATTLE YOUTH SYMPHONY ORCHESTRA 11065 5TH AVENUE SUITE A SEATTLE WA 98125 910493840 501(C)(3) 20000 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. SPOKANE SYMPHONY ORCHESTRA 818 WEST RIVERSIDE SPOKANE WA 99201 910730435 501(C)(3) 22500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. STOCKTON SYMPHONY ASSOCIATION 4629 QUALL LAKES DRIVE STOCKTON CA 95207 941462758 501(C)(3) 15500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. YAKIMA SYMHONY ORCHESTRA 32 NORTH 3RD STREET SUITE 333 YAKIMA WA 98901 237346119 501(C)(3) 17500 ANN AND GORDON GETTY FOUNDATION GRANT FOR COMMUNITY ENGAGEMENT. JACKSON SYMPHONY ORCHESTRA 207 EAST LAFAYETTE STREET JACKSON TN 38303 620759052 501(C)(3) 5500 GOVERNANCE AWARDS SYMPHONY OF THE NORTHWEST ARKANSAS PO BOX 1243 FAYETTEVILLE AR 72702 237439184 501(C)(3) 5000 GOVERNANCE AWARD WICHITA SYMPHONY 225 W DOUGLAS STE 207 WICHITA KS 67202 480671518 501(C)(3) 5000 GOVERNANCE AWARD AMERICAN COMPOSERS ORCHESTRA 244 WEST 54TH STREET SUITE 805 NEW YORK NY 10019 132838450 501(C)(3) 45500 SUPPORT MUSICAL NEEDS 26 HELEN THOMSPON AWARD 1 1000 PART I, LINE 2: THE LEAGUE PROVIDES AWARDS AND GRANT FUNDING UPON THE GRANTEES' SUBMISSION OF RECEIPTS AND REPORTS THAT DOCUMENT THE SATISFACTION OF THE AWARD/GRANT REQUIREMENTS. X X X X 0 0 0 0 0 0 0 0 0 JESSE ROSEN PRESIDENT AND CEO 310743 0 0 0 0 0 1640 0 8994 0 321377 0 0 0 STACY WILSON MARGOLIS VP FOR DEVELOPMENT 163682 0 0 0 0 0 842 0 8907 0 173431 0 0 0 HEATHER NOONAN VP ADVOCACY 137150 0 0 0 0 0 800 0 26770 0 164720 0 0 0 STEPHEN LISNER COO 170633 0 0 0 0 0 944 0 18515 0 190092 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS MAY ELECT ONE OR MORE MEMBERS TO THE BOARD. FORM 990, PART VI, SECTION A, LINE 7B THOSE ACTIONS THAT WOULD HAVE A SIGNIFICANT IMPACT ON THE LEAGUE'S ORGANIZATIONAL OPERATIONS ARE SUBJECT TO THE APPROVAL OF ITS MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11 MANAGEMENT REVIEWS THE 990 DRAFT IN DETAIL BEFORE SUBMITTING IT TO THE CEO WHO THEN REVIEWS IT IN DETAIL. ONCE APPROVED BY MANAGEMENT, THE DRAFT 990 IS THE SENT TO THE ENTIRE BOARD WITH A COMMENT PERIOD. ONCE THE REVIEW PERIOD EXPIRES AND, IF THERE ARE NO CHANGES, THE FORM IS FILED WITH THE IRS. IF CHANGES ARE REQUIRED, THE FORM IS UPDATED AND FILED WITH THE IRS PRIOR TO ITS DUE DATE. FORM 990, PART VI, SECTION B, LINE 12C FINANCIAL STATEMENTS ARE PUBLISHED ON THE LEAGUE'S WEBSITE AND ARE ALSO AVAILABLE ON GUIDESTAR. THESE MATERIALS ARE MADE AVAILABLE TO ALL MEMBERS AT THE LEAGUE'S ANNUAL MEETING WHICH IS HELD AS PART OF ITS ANNUAL CONFERENCE. A DISCLOSURE STATEMENT IS DISTRIBUTED TO ALL BOARD MEMBERS AND COLLECTED ANNUALLY AND IS DISCUSSED AT THE TIME THAT IT IS CIRCULATED. THE LEAGUE ALSO INVESTIGATES ANY CONFLICT(S) THAT MAY BE REPORTED BY ANY BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15 A STUDY WAS DONE TO DETERMINE THE PROPER COMPENSATION FOR THE CEO WHEN HIS CONTRACT WAS SIGNED IN 2008. THE FULL BOARD APPROVED THE CONTRACT. FOR OTHER KEY EMPLOYEES HIRED DURING THE YEAR, THE ORGANIZATION ESTABLISHES SALARY LEVELS THAT ARE COMPARABLE TO THE LARGER ORCHESTRAS THROUGHOUT THE US. THE FULL BOARD ALSO APPROVES SALARIES OF KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS APPEAR ON THE LEAGUE'S WEBSITE. COPIES ARE ALSO MADE AVAILABLE TO ALL MEMBERS AT THE LEAGUE'S ANNUAL MEETING WHICH IS HELD DURING THE ANNUAL CONFERENCE. COPIES ARE ALSO AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: WRITE OFF OF UNCOLLECTABLE PLEDGE RECEIVABLES -11,370. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSEEING THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.