2015-02-23T16:21:20-06:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2013-07-01 237452688 AMERICAN COMPOSERS FORUM AMER 6512281407 75 FIFTH STREET WEST NO 522 ST PAUL MN 55102 JOHN NUECHTERLEIN PRESIDENT & CEO 6512281407 2015-01-27 1 LARRY ADAMS P01314654 6123764500 2013 2016-02-25 16:41:14Z JOHN NUECHTERLEIN 75 FIFTH STREET WEST NO 522 ST PAUL MN 55102 8241198 0 X WWW.COMPOSERSFORUM.ORG X 1976 MN TO SUPPORT COMPOSERS AND DEVELOP NEW MARKETS FOR THEIR MUSIC. 33 32 13 37 0 0 806163 2154437 198980 224214 799719 1306263 0 0 1804862 3684914 401937 298486 0 0 724461 741751 0 0 228058 591293 610479 1717691 1650716 87171 2034198 7146199 8851451 494804 513844 6651395 8337607 X THE AMERICAN COMPOSERS FORUM 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. 0 0 474350 256750 0 COMMISSIONING AND RESIDENCY: THE FORUM AWARDS COMMISSIONS AND FELLOWSHIPS THROUGH THE MCKNIGHT COMPOSER FELLOWSHIPS AND VISITING COMPOSER RESIDENCIES, THE JEROME FUND FOR NEW MUSIC, THE FAITH PARTNERS PROGRAM, LIVE MUSIC FOR DANCE, AND A NEW PROGRAM CALLED ACF SHOWCASE. DURING THE PAST FISCAL YEAR, 40 GRANTS TO COMPOSERS AND PERFORMERS OF NEW MUSIC WERE AWARDED IN THESE PROGRAMS. ACF'S COMPOSER RESIDENCIES ARE CENTRAL TO THE MISSION OF PROVIDING NEW OPPORTUNITIES FOR COMPOSERS AND THEIR MUSIC TO FLOURISH. RECENT RESIDENCY PROJECTS HAVE INVOLVED PARTNERSHIPS WITH SCHOOLS, SOCIAL SERVICE AGENCIES, FAITH COMMUNITIES, AND PERFORMING ENSEMBLES. THE FORUM ALSO CONDUCTS AN ANNUAL NATIONAL COMPOSITION CONTEST WITH A HIGH PROFILE ENSEMBLE FOR STUDENTS ENROLLED IN COMPOSTION PROGRAMS AROUND THE COUNTRY. 326123 0 189117 MEDIA: THE CENTERPIECES OF ACF'S MEDIA PROGRAMS ARE COMPOSERS DATEBOOK AND INNOVA RECORDINGS. CO-PRODUCED WITH MINNESOTA PUBLIC RADIO, COMPOSERS DATEBOOK CELEBRATES CONTEMPORARY COMPOSERS AND THEIR HISTORICAL COUNTERPARTS. THE TWO-MINUTE DAILY RADIO SHOW IS HEARD BY ALMOST 1 MILLION PEOPLE ON 160 STATIONS NATIONWIDE, WITH A DAILY EMAIL NEWSLETTER DELIVERED TO THOUSANDS OF READERS. INNOVA RECORDINGS RELEASES AN AVERAGE OF 25 CDS PER YEAR REPRESENTING A DIVERSE MIX OF GENRES. THE CATALOG OF 450+ TITLES INCLUDES EXPERIMENTAL, ELECTRO-ACOUSTIC, JAZZ, WORLD MUSIC, AND CONTEMPORARY CLASSICAL TITLES. SEVERAL TITTLES HAVE RECEIVED WIDE ACCLAIM AND ARE PROMINENT IN RADIO AND MEDIA CHARTS. ACF HAS AN ARRANGEMENT WITH NAXOS OF AMERICA FOR BOTH PHYSICAL AND DIGITAL DISTRIBUTION OF ALL INNOVA TITLES, AND THE FULL CATALOG IS REPRESENTED IN ITS STREAMING LIBRARY SERVICE. 126306 9500 35097 EDUCATION: THE FORUM'S EDUCATION PROGRAMS PROVIDE RESOURCES AND TRAINING TO ENHANCE COMPOSERS' SKILLS AS TEACHING ARTISTS, PRESENT PROFESSIONAL DEVELOPMENT WORKSHOPS FOR EDUCATORS TO ENCOURAGE CREATIVITY AND COMPOSITION IN THE CLASSROOM, AND MOTIVATE YOUNG PEOPLE TO BOTH APPRECIATE AND CREATE NEW MUSIC. THE BANDQUEST SERIES FOR MIDDLE SCHOOL STUDENTS IS NATIONALLY RECOGNIZED, AND ITS COMPANION CHORALQUEST SERIES IS BEGINNING TO MAKE INROADS TO CHORAL ROOMS NATIONWIDE. THE FORUM ALSO LAUNCHED NEXTNOTES IN FISCAL YEAR 2014, A NATIONAL AWARDS AND MENTORSHIP PROGRAM FOR HIGH SCHOOL STUDENTS. 246218 32236 0 OTHER PROGRAM SERVICES: THE FORUM SUPPORTED A VARIETY OF OTHER PROGRAMS AND SERVICES DURING THE FISCAL YEAR 2013-2014: COMPOSER WORKSHOPS, COMPOSERS IN THE SCHOOLS, FISCAL SPONSORSHIP PROJECTS, THE RECORDING ASSISTANCE PROGRAM, AND COMMUNITY PARTNERS PROGRAMS IN PHILADELPHIA. 246218 32236 0 1172997 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 110 0 13 1 0 0 0 0 0 0 0 0 0 0 X 33 32 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X PAUL HANSON 6512512813 75 FIFTH STREET WEST 522 ST PAUL MN 55102 JOHN NUECHTERLEIN PRESIDENT & CEO 60.00 0.00 X X 100686 0 10153 DAVID O'FALLON CHAIR 0.50 0.00 X X 0 0 0 DAN THOMAS VICE CHAIR 0.50 0.00 X X 0 0 0 NANCY USCHER VICE CHAIR 0.50 0.00 X X 0 0 0 SAM HSENG-HUNG HSU TREASURER 0.50 0.00 X X 0 0 0 KATHLEEN VAN BERGEN SECRETARY 0.50 0.00 X X 0 0 0 CAROL HEEN PAST CHAIR 0.50 0.00 X X 0 0 0 MEREDITH ALDEN MEMBER 0.50 0.00 X 0 0 0 J ANTHONY ALLEN MEMBER 0.50 0.00 X 0 0 0 CAROL BARNETT MEMBER 0.50 0.00 X 0 0 0 JAMES BERDAHL MEMBER 0.50 0.00 X 0 0 0 PEARL BERGAD MEMBER 0.50 0.00 X 0 0 0 KAREN BROOKS MEMBER 0.50 0.00 X 0 0 0 PATRICK CASTILLO MEMBER 0.50 0.00 X 0 0 0 MARY ELLEN CHILDS MEMBER 0.50 0.00 X 0 0 0 DAVID CONTE MEMBER 0.50 0.00 X 0 0 0 DEE ANN CROSSLEY MEMBER 0.50 0.00 X 0 0 0 IAN DING MEMBER 0.50 0.00 X 0 0 0 JON DEAK MEMBER 0.50 0.00 X 0 0 0 JORJA FLEEZANIS MEMBER 0.50 0.00 X 0 0 0 MELITTA GEORGE MEMBER 0.50 0.00 X 0 0 0 DELTA DAVID GIER MEMBER 0.50 0.00 X 0 0 0 STEPHEN GREEN MEMBER 0.50 0.00 X 0 0 0 JOY HARJO MEMBER 0.50 0.00 X 0 0 0 NANCY HUART MEMBER 0.50 0.00 X 0 0 0 BARRY KEMPTON MEMBER 0.50 0.00 X 0 0 0 DAVID MYERS MEMBER 0.50 0.00 X 0 0 0 STEVEN OVITSKY MEMBER 0.50 0.00 X 0 0 0 DAVID RANHEIM MEMBER 0.50 0.00 X 0 0 0 EUGENE ROGERS MEMBER 0.50 0.00 X 0 0 0 JAMES STEPHENSON MEMBER 0.50 0.00 X 0 0 0 TOM VOEGELI MEMBER 0.50 0.00 X 0 0 0 JAMES WAFLER MEMBER 0.50 0.00 X 0 0 0 100686 0 10153 1 0 0 0 0 77810 129622 1947005 2154437 PROGRAM SERVICE 511140 224214 224214 224214 101947 101947 5760600 4556284 1204316 1204316 1204316 3684914 224214 0 1306263 7500 7500 284986 284986 6000 6000 112112 28028 39239 44845 518871 324072 70073 124726 10953 6965 1408 2580 48530 29691 6909 11930 51285 28875 8737 13673 17722 17722 150397 108843 41554 35439 4635 30804 73824 57809 7363 8652 76358 55213 8675 12470 35812 32930 537 2345 14045 6779 5098 2168 24293 19966 1775 2552 3379 3379 RECORDING PRODUCTION 73463 69879 3584 FISCAL AGENCY EXPENSES 57014 57014 PERFORMER FEES 55408 54908 500 GRANTS PAYABLE REALLOCA -44500 -44500 37825 33404 2304 2117 1650716 1172997 249661 228058 125736 239215 602866 567332 214888 746821 2042 7445 59127 58514 5941 9167 180360 97395 20648 82965 6088076 7104723 26875 35269 7146199 8851451 34878 50327 297533 218799 162393 186218 0 58500 494804 513844 X 705777 881392 2413138 3919944 3532480 3536271 6651395 8337607 7146199 8851451 X 2034198 -328375 -19611 X 0 1 X 1 0 X 943543 1515969 1320780 806163 2154437 6740892 943543 1515969 1320780 806163 2154437 6740892 1938728 4802164 131725 174944 148565 192383 101947 749564 135 300 435 7490891 1052427 0.64110 0.69230 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5955180 2793 753584 233930 6477627 5506667 7340 778617 337444 5955180 5828835 5249 47832 375249 5506667 4860337 57617 910881 5828835 4375767 48354 584569 148353 4860337 0.12310 0.54580 0.33110 0 0 81564 13640 67924 61896 50755 11141 36900 33000 3900 82965 LEASEHOLD IMPROVEMENTS 58500 58500 X 3279914 -328375 -328375 3608289 76625 76625 3684914 1593702 0 1593702 57014 57014 1650716 PART IV, LINE 2B: FUNDS HELD FOR OTHERS CONSIST OF FISCAL AGNECY, ROYALTIES PAYABLE, AND COMPOSER RECORDING PAYABLES. COMPOSERS RECORDING PAYABLES ARE BASED ON SALES OF COMPOSERS' CDS TO DISTRIBUTION COMPANIES. THE COMPOSERS WILL BE PAID UPON RECEIPT OF PAYMENT FROM THE DISTRIBUTION COMPANIES. PART V, LINE 4: THE FORUM'S ENDOWMENT CONSISTS OF APPROXIMATELY SEVEN FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING SUPPORTING THE COMPOSITION AND PERFORMANCE OF WESTERN CLASSICAL MUSIC. PART X, LINE 2: THE FORUM IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION OF THE INTERNAL REVENUE CODE AND CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS A CHARITABLE CONTRIBUTION DEDUCTION FOR DONORS. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS STANDARD HAS NO IMPACT ON THE FORUM'S FINANCIAL STATEMENTS. THE FORUM'S TAX RETURNS ARE SUBJECT TO REVIEW BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE TAX RETURNS FOR THE YEARS ENDING JUNE 30, 2011 TO 2013 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: FISCAL AGENCY REVENUE 76,625. PART XII, LINE 4B - OTHER ADJUSTMENTS: FISCAL AGENCY EXPENSES 57,014. 1 0 0 0 0 0 0 0 0 0 COMPOSER FEE EAST ASIA AND THE PACIFIC 1 6000 ELECTRONIC TRANSFER 0 N/A CASH PAYMENT 0 0 0 0 0 0 PART I, LINE 2: ALL GRANTS ARE GIVEN UPON EXECUTION OF A LETTER OF AGREEMENT, WHICH OUTLINES A PAYMENT SCHEDULE. THE GRANTEE IS USUALLY ISSUED A THIRD OF THE AWARD UPON EXECUTION, A THIRD UPON COMPLETION OF A SCORE, AND THE FINAL THIRD WHEN ACF RECEIVES A FINAL REPORT ON THE PROJECT. PART I, LINE 3: ACCRUAL METHOD TO REPORT EXPENDITURES 1 DOLCE CANTO 91 CAMPUS DRIVE PMB 2711 MISSOULA MT 59801 263615967 501(C)(3) 5000 N/A N/A DALE WARLAND SINGERS COMISSION AWARD 1 0 COMPOSER FEES 48 284986 N/A N/A PART I, LINE 2: ALL GRANTS ARE GIVEN UPON EXECUTION OF A LETTER OF AGREEMENT, WHICH OUTLINES A PAYMENT SCHEDULE. THE GRANTEE IS USUALLY ISSUED A THIRD OF THE AWARD UPON EXECUTION, A THIRD UPON COMPLETION OF A SCORE, AND THE FINAL THIRD WHEN ACF RECEIVES A FINAL REPORT ON THE PROJECT. FORM 990, PART VI, SECTION A, LINE 1 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, AT LEAST ONE MEMBER OF THE EXECUTIVE COMMITTEE, 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 STRUCTURES AND MECHANISMS OF THE CORPORATION'S GOVERNANCE,INCLUDING THESE BYLAWS AND PROPOSING REVISIONS OF AND ADDITIONS TO THOSE STRUCTURES AND MECHANISMS TO THE BOARD FOR ITS CONSIDERATION AND ADOPTION. FORM 990, PART VI, SECTION A, LINE 6 ALL MEMBERS OF THE AMERICAN COMPOSERS FORUM ARE DUES PAYING MEMBERS. MEMBERS IN THIS ORGANIZATION DO NOT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PRESENTED TO MANAGEMENT, THE EXECUTIVE COMMITTEE OF THE BOARD AND THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C 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, SECTION B, LINE 15A 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 COMPENSATION 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 THE 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 2011 FOR THE PRESIDENT & CEO, J. NUECHTERLEIN. FORM 990, PART VI, SECTION C, LINE 19 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. FORM 990, PART XI, LINE 9: CHANGE IN FISCAL AGENCY LIABILITY -19,611.